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FIRST NATIONS TAX COMMISSION COMMISS ION DE LA FISCALITE DES PREMIERES NATIO I\JS
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Penticton Indian Band in the Province of British Columbia,
PENTICTON IND/AN BAND ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 15th day of May, 2025.
~a:::issioner CT. (Manny)Jules On behalf of the First Nations Tax Commission
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PENTICTON INDIAN BAND ANNUAL EXPENDITURE LAW, 2025 WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal lvfanagement Act, the council of a first nation may make laws respecting taxation for local purposes ofreserve 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.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 of revenues raised in the current taxation year, and wishes to authorize expenditures made m accordance with section 13 .1 of the Act;
NOW THEREFORE the Council of the Penticton Indian Band duly enacts as follows: 1. This Law may be cited as the Penticton Indian Band Annual Expenditure Law, 2025. 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 Penticton Indian Band Property Assessment Law, 2021; "Council" has the meaning given to that term in the Act; "First Nation" means the Penticton Indian Band, being a band named in the schedule to the Act; "Law" means this annual expenditure law enacted under paragraph 5( l )(b) of the Act as required by subsection I 0(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(l)(a) of the Act; and
"Taxation Law" means the Penticton Indian Band Property Taxation Law, 2021. 3. The First Nation's annual budget for the budget year beginning January 1, 2025, and ending December 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 part 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 13th day of May, 2025, at IR No. 1 Penticton Indian Band Admin Office, in the Province of British Columbia.
A quorum of Council consists of five (5) members of Council. cc;:)) {1 u _ ; C ; hief z Greg G 0 abriel Councillor Clint Gabriel
Councillor Lesley Gabriel
Councillor Timmothy Lezard ~---Councillor Charlene Roberds ~
Councillor Dolly Kruger
Councillor Joseph Pierre
cfi:illor Kathy Pierre
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SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Property Tax Revenues to be collected in budget year a. Property Tax Revenues b. Property Tax- interest and penalties c. Tax Certificate Fees TOTAL REVENUES:
PART 2: EXPENDITURES 1. Government Expenditures a. General Administration, IT, Communication, Rcrds Mgt, HR b. Property Tax Operations c. Allowance for Taxes in Dispute d. Intergovernmental Affairs Chief & Council e. Board of Review f. Contract Services 2. Protection Services a. City of Penticton Fire Protection b. PIB Fire Protection 3. Transportation a. PIB Public Works b. Roads and Streets c. Social Program & Assistance - Elders 4. Recreation and Cultural Services a. Channel Land Maintenance b. Other Recreation and Culture- NR TEK 5. Community Development a. Planning Engineering & Capital b. Lands Department c. Daycare d. Footprints e. PIB Utilities f. Fee Law Development g. Water Operations
$3,897,353.93 $39,000.00 $3,500.00 $3,939,853.93
$503,996.00 $342,290.00 $49,071.00 $ 321,427.00 $ 7,500.00 $5,000.00
$450,000.00 $130,000.00
$400,000.00 $41,155.00 $5,000.00
$37,147.00 $40,000.00
$400,000.00 $60,000.00 $5,100.00 $60,000.00 $120,000.00 $5,000.00 $186,000.00
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h. Admin Bldg. Feasibility i. Facilities Management j. Economic Development Program k. Land Use Plan 6. Other Services a. Municipal Agreement RDOS b. Hospital District c. Library Services d. City of Penticton Sewer agreement e. BC Assessment f. PIB Waste Management g. Community Events 7. Grants a. Home owner grant equivalents: 8. Contingency Amounts a. Contingency Amount 9. Transfers into reserve funds b. Capital Reserve Fund c. Contingency Reserve Fund TOTAL EXPENDITURES
$79,450.00 $18,000.00 $40,000.00 $49,740.00
$60,875.00 $144,010.00 $31,680.00 $32,000.00 $32,636.00 $42,350.00 $1,000.00
$600,000.00
$36,000.00
$257,416.30 $83,652.63 $4,677,495.93
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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
$737,642.00
$0.00 $0.00
Note: The First Nation has the following 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. Municipal Agreement RDOS $55,000.00 b. Hospital District $130,000.00 c. City of Penticton Library Agreement $34,000.00 d. City of Penticton Sewer Agreement $32,000.00 e. BC Assessment $32,000.00 f. Penticton Indian Band Waste Management $37,112.00 g. City of Penticton Fire Protection $450,000.00
Note: This Budget includes the attached Appendix Appendix 1 Reserve Fund Balances
1. Capital Reserve fund Beginning balance as of January 1, 2025 Transfers out a. to current year's revenues: b. to _____ fund as a transfer: c. money's borrowed for another purpose: Transfers in a. from current year's revenues: b. to _____ reserve fund as a transfer: c. money's borrowed for another purpose: Interest earned in current year: Ending balance as of December 31, 2025 1. Contingency Reserve fund Beginning balance as of January 1, 2025
$1,037,813.41
$0.00 $0.00 $0.00
$257,416.30 $0.00 $0.00 $64,113.87 $1,359,343.58
$628,870.99
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Transfers out a. to current year's revenues: b. to _____ reserve fund as a transfer: c. money's borrowed for another purpose: Transfers in a. from current year's revenues: b. to _____r eserve fund as a transfer: c. money's borrowed for another purpose: Interest earned in current year: Ending balance as of December 31, 2025
$0.00 $0.00 $0.00
$83,652.63 $0.00 $0.00 $35,269.92 $747,793.54
Appendix 2 Development Cost Charge Budget and Reserve Fund Balances
A. Development Cost Charge Current Year Budget Revenues 1. Development cost charge revenues to be collected in current year a. Transportation Facilities b. Water Facilities c. Sewer Facilities Total Development Cost Charge Revenues
Expenditures Total Development Cost Charge Expenditures Balance:
B. Development Cost Charge Reserve Fund Balances 1. Transportation Facilities Beginning balance as of January 1, 2025 Transfers out a. to current year's development cost charge b. to _____ reserve fund as a transfer: c. money's borrowed for another purpose: Transfers in a. development cost charge revenues to be collected in current budget year (estimated): Interest earned in current year: Ending balance as of December 31, 2025
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00
$0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
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1. Water Facilities Beginning balance as of January 1, 2025 Transfers out a. to current year's development cost charge Transfers in a. development cost charge revenues to be collected in current budget year (estimated): Interest earned in current year: Ending balance as of December 31, 2025 1. Sewer Facilities Beginning balance as of January 1, 2025 Transfers out a. to current year's development cost charge Transfers in a. development cost charge revenues to be collected in current budget year (estimated): Interest earned in current year: Ending balance as of December 31, 2025
$0.00
$0.00
$0.00 $0.00 $0.00
$0.00
$0.00
$0.00 $0.00 $0.00
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