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FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREM IERES NATIONS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Beaver Lake Cree Nation in the Province of Alberta,
BEAVER LAKE CREE NATION ANNUAL TAX RATES LAW, 2023
Dated at Kamloops, British Columbia this 18th day of July, 2023.
• Chief Co~ C.T. (Manny) Jules On behalf of the First Nations Tax Commission
BEAVER LAKE CREE NATION ANNUAL TAX RAT ES 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 to establish tax rates and apply them to the assessed value of those lands and interests or rights;
and
B. The council of the First Nation has made a prope1iy assessment law and a property taxation law;
C. Subsection 10(1) of the First Nations Fiscal Management Act requires a first nation that has made a prope1iy taxation law to, at least once each year, make a law setting the rate of tax to be applied to the assessed value of each class of lands and interests or rights;
NOW THEREFORE the Council of the Beaver Lake Cree Nation duly enacts as follows: 1. This Law may be cited as the Beaver Lake Cree Nation Annual Ta, Rates 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;
"Assessment Law" means the Beaver Lake Cree Nation Property Assessment Law, 2016; "First Nation" means the Beaver Lake Cree Nation, being a band named in the schedule to the Act; "property taxation law" means a law enacted by the First Nation under paragraph 5(1 )(a) of the Act; "taxable prope1iy" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Beaver Lake Cree Nation Property Taxation Law, 2016. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2023 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable prope1iy in each prope1iy class.
4. Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
7. The Schedule attached to this Law forms part of and is an integral part of this Law.
8. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the _2nd_day of_June_ , 2023, at
_Beaver Lake, in the Province of _Alberta_,
A quornm of Council consists of __t hree ____
(__3_J members of Council.
(Name] Councillor [Please spell out the name]
(Name l l,,o,o QC\. II~ (~<-.\<Sc,\ (\ Councillor [Please spell out the name]
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PROPERTY CLASS
Class 2 - Non-Residential Class 4 - Machinery and Equipment
SCHEDULE TAX RATES
RATE PER $1,000 of Assessed Value
25.5000 22.2000
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