Contenu de la décision
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 Tzeachten First Nation in the Province of British Columbia,
TZEACHTEN FIRST NATION ANNUAL EXPENDITURE LAW, 2024
Dated at Kamloops, British Columbia this 30th day of May, 2024.
Chief Commissio er .T. (Manny)Jules On behalf of the First Nations Tax Commission
TZEACHTEN FIRST NATION ANNUAL EXPENDITURE LAW, 2024 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 prope1iy assessment law and a propetiy 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( I )(a. I) 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 ofrevenues 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 Tzeachten First Nation duly enacts as follows: 1. This Law may be cited as the Tzeachten First Nation Annual Expenditure Law, 2024. 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 Tzeachten First Nation Property Assessment Law, 2010 as amended by the Tzeachten First Nation Property Assessment Amendment Law, 2010;
"Council" has the meaning given to that term in the Act; "First Nation" means the Tzeachten 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; "prope1iy taxation law" means a law enacted by the First Nation under paragraph 5( 1) (a) of the Act; and "Taxation Law" means the Tzeachten First Nation Property Taxation Law, 2010 as amended by the Tzeachten First Nation Property Taxation Amendment Law, 2012.
3. The First Nation's annual budget for the budget year beginning April 1, 2024, and ending March 31, 2025, 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.
9. 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. 10. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
11. 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. 12.(1) The Schedule attached to this Law, including any Appendices, forms patt of and is an integral part of this Law.
(2) A reference to the Schedule is a reference to the Schedule to this Law. 13. 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 2.. I in the Province of British Columbia.
th
day of May 2024, at Chilliwack,
~~~~=~:..:..:....c:: onsists of three (3) members of Council. )
Councilor Loren Muth Wz Councilor Hayden Guilderson
Councilor Anthony Malloway
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PARTl:REVENUES
SCHEDULE ANNUAL BUDGET
1. Property tax revenues to be collected in budget year: a. Property tax revenues b. Property Tax interest and penalties c. Prope,ty Transfer Tax
Total: PART2:EXPENDITURES
1. General Government Expenditures a. Executive and Legislative b. General Administrative c. Other General Government d. Other General Shared e. Taxation Database & Systems f. BC Assessment 2. Protection Services a. Other Protective Services b. Local Service Agreement 3. Transportation a. Roads and Streets b. Local Service Agreement 4. Recreation and Cultural Services a. Recreation b. Culture c. Local Service Agreement 5. Community Development a. Planning and Zoning b. Community Planning c. Tourism
$7,533,277
$38,993
$2,438,297
$10,010,566
$6,000 $79,500 $330,000 $780,796 $21,300 $64,068
$71,000 $1,111,616
$615,449 $587,509
$405,000 $654,417 $390,000 $2,351,481
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d. Land Rehabilitation and Beautification e. Local Service Agreement - Planning/Development f. Economic Development Program 6. Environment Health Services a. Garbage Waste Collection and Disposal b. Local Service Agreement - Environmental Health c. Local Service Agreement - Water/Sewer 7. Fiscal Services 8. Other Services 9. Grants a. Homeowner Grants 10. Contingency Amounts a. Contingency Amounts 11. Transfers into reserve funds 12. Repayment of moneys borrowed from reserve funds
Total Expenditures: PART 3: ACCUMULATED SURPLUS/DEFICIT
I. Accumulated Surplus - revenues carried forward from the previous budget year 2. Accumulated Deficit - revenue·expenditures carried forward from The previous budget year
BALANCE
$280,000 $115,017
$90,000 $234,175 $483,325 $0 $0
$1,239,808 $100,106 $0 $0
$10,010,566
$0 $0
$0
The First Nation has the following service agreement: City ofChilliwack, $3,186,060, for various municipal services
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