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FIRST NATIONS TAX COMMISSION COMMISSIOl'-1 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 Aitchelitz First Nation in the Province of British Columbia,
AITCHELITZ FIRST NATION ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 29th day of May, 2025.
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~t Chief Commissio~ules On behalf of the First Nations Tax Commission
AITCHELITZ FIRST NATION ANNUAL EXPENDITURE LAW, 2025 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.l) 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 Aitchelitz First Nation duly enacts as follows: 1. This Law may be cited as the Aitchelitz First Nation 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 Aitchelitz First Nation Property Assessment Law, 2012; "Council" has the meaning given to that term in the Act; "First Nation" means the Aitchelitz 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 Aitchelitz First Nation Property Taxation Lav.~ 2012. 3. The First Nation's annual budget for the budget year beginning April 1, 2025, and ending March 31, 2026, 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.
SCHEDULE ANNUAL BUDGET
PART 1: REVENUES 1. Prope1iy 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. B.C.A.A Levy d. Local Service Agreement 2. Protection Services a. Local Service Agreement 3. Transportation a. Local Service Agreement b. Roads and Streets 4. Recreation and Cultural Services a. Local Service Agreement c. Culture 5. Community Development a. Local Service Agreement - Planning/Development 6. Environment Health Services a. Garbage Waste Collection and Disposal
$136,157.00 $136,157.00
$40,000.00 $1,520.00 $5,054.00
$24,709.00
$10,108.00 $21,991.00
$12,355.00 $5,989.00
$562.00
$9,000.00
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7. Fiscal Services a. Local Service Agreement 8. Contingency Amounts 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
$3,369.00 $1,500.00 $136,157.00
$0.00
$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. City of Chilliwack Service Agreement
$56,157.00
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