Contenu de la décision
FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Skawahlook First Nation in the Province of British Columbia,
SKAWAHLOOK FIRST NATION ANNUAL EXPENDITURE LAW, 2023
Dated at Kamloops, British Columbia this 15th day of June, 2023.
Chief Comm· ·oner C.T. (Manny)Jules On behalf of the First Nations Tax Commission
SKAWAHLOOK FIRST NATION ANNUAL EXPENDITURE LAW, 2023 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws authorizing the expenditure of local revenues;
B. The Council of the First Nation has made a property assessment law and a property taxation law; C. Subsection 10(2) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law or a law under paragraph 5(1)(a.1) to make, at least once each year, a law establishing a budget for the expenditure of revenues raised under those laws; and
D. The Council of the First Nation wishes to establish an annual budget for the expenditure of revenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13.1 of the Act;
NOW THEREFORE the Council of the Skawahlook First Nation duly enacts as follows: 1. This Law may be cited as the Skawahlook First Nation Annual Expenditure Law, 2023. 2. In this Law: “Act” means the First Nations Fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act;
“annual budget” means a budget setting out the projected local revenues and projected expenditures of those local revenues during a budget year, and setting out expenditures made in accordance with section 13.1 of the Act;
“Assessment Law” means the Skawahlook First Nation Property Assessment Law, 2016; “Council” has the meaning given to that term in the Act; “First Nation” means the Skawahlook First Nation, being a band named in the schedule to the Act; “Law” means this annual expenditure law enacted under paragraph 5(1)(b) of the Act as required by subsection 10(2) of the Act;
“local revenues” means money raised by the First Nation under a local revenue law and payments made to a First Nation in lieu of a tax imposed by a law made under paragraph 5(1)(a) of the Act;
“property taxation law” means a law enacted by the First Nation under paragraph 5(1)(a) of the Act; and “Taxation Law” means the Skawahlook First Nation Property Taxation Law, 2016. 3. The First Nation’s annual budget for the budget year beginning April 1, 2023, and ending March 31, 2024, is attached as a Schedule and the expenditures provided for in the Schedule are authorized.
4. Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13.1 of the Act.
5. The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law.
6. Where the First Nation wishes to authorize an expenditure not authorized in this Law, or change the amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act.
7. The grant amounts set out in the annual budget are hereby approved as expenditures in accordance with the Taxation Law.
8. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
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SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues TOTAL REVENUES
PART 2: EXPENDITURES 1. General Government Expenditures a General Administrative b. Other General Government 2. Protection Services a Firefighting 3. Transportation a. Roads and Streets b. Snow and Ice Removal 4. Recreation and Cultural Services a. Recreation 5. Community Development a Community Planning b. Economic Development Program 6. Environment Health Services a Garbage Waste Collection and Disposal 7 Grants: a. Home owner grant equivalents: 8. Contingency Amount TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus – revenues carried forward from the previous budget year
2. Accumulated Deficit – revenue expenditures carried forward from the previous budget year
BALANCE
$189,064.80 $189,064.80
$ 19,000.00 $ 87,000.00
$ 4,000.00
$ 1,500.00 $ 1,500.00
$ 11,016.21 $ 12,000.00 $ 16,732.88
$ 3,000.00
$ 14,409.23 $ 18,906.48 $189,064.80
$0
$0
$0
Note: The following are the service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year:
a. District of Kent b. Big Red Fire Protection
$3,000 $1,000
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