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FIRST NATIONS TAX COMMISSION COMM ISSION DE LA FISCALITE DES PREMIERES NATIOl'-1S
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the fo llowing law made by the Squamish Nation in the Province of British Columbia,
SQUAMISH NATION ANNUAL TAX RATES LAW, 2025
Dated at Kamloops, British Columbia this 29th day of May, 2025.
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Chief Commissioner C. . Manny) Jules On behalf of the First Nations Tax Commission
SQUAMISH NATION ANNUAL TAX RATES 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 to establish tax rates and apply them to the assessed value of those lands and interests or rights;
B. The council of the First Nation has made a prope1ty assessment law and a property taxation law; and
C. Subsection 10( 1) of the First Nations Fiscal Management Act requires a first nation that has made a property 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 Squamish Nation duly enacts as follows: 1. This Law may be cited as the Squamish Nation Annual Tax Rates 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;
"Assessment Law" means the Squamish Real Property Assessment Law, 201 0; "First Nation" means the Squamish 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 property" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Squamish Real Property Taxation Law, 2010. 3. Taxes levied pursuant to the Taxation Law for the taxation year 2025 shall be determined by imposing the rates set out in the Schedule upon the assessed value of all taxable property in each property class.
4. Notwithstanding section 3, where the amount of the tax levied on taxable prope1ty in a taxation year is less than one hundred dollars ($100.00), the taxable prope1ty shall be taxed at one hundred dollars ($100.00) for the taxation year.
5. 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.
6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
7. 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.
8. The Schedule attached to this Law forms part of and is an integral pait of this Law.
9. 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 the Council on the 17th day of May 2025, at which the required quorum of four ( 4) members of Council was present throughout.
A QUORUM OF SQUAMISH NA710N COUNCIL CONSISTS OF
~ COUNCILLORS
SQUAMISH NATION COUNCIL 320 SEYMOUR BLVD MEETING HELD AT: NORTH VANCOUVER B. C.
MOVED BY:
Councillor Stewart Gonzales - Sempulyan
DATED:
~ Stewart Gonzales Sempulyan
~ff,tu Dustin Rivers Sxwchalten iy ~elsflem ff;- ?1. 1(4-::--
Joyce Williams
Kristen Rivers Tiyaltelut
SECONDED BY
Councillor Ann Whonnock-Syexwaliya
Shayla Jacobs Sumkwaht
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Ann Whonnock Syexwaliya
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Deborah Baker K'ana
Wilson Williams Sxwixwtn
2
Property Class
Class 1: Residential
Class 2: Utilities
Class 4: Major Industrial
Class 5: Light Industrial
Class 6: Business and Other
Class 8: Recreational Property/ Non-Profit Organization
SCHEDULE 2025 PROPERTY TAX RATES
Xwmelch'sten (Capilano)
2.93785
22.69152
27.23858
4.43690
8.42287
5.88699
Eslha7an (Mission)
3.21849
54.90553
31.11099
10.67393
10.79382
4.61943
RA TE PER $1,000 Assessed Value
Ch' ich' elxwi7'5w (Seymour)
3.03277
54.90293
17.46816
10.86176
9.55378
6.58369
St'a7mes (Stawamus)
3.80060
52.92130
30.08530
15.20570
11.21820
5.15430
Sena'5w (Kitsilano)
3.11827
48.81534
37.84258
11.02684
11.13426
4.25902
3