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FIRST NATIONS TAX COMMISSION COMM ISSION 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 Chippewas of Georgina Island First Nation in the Province of Ontario,
CHIPPEWAS OF GEORGINA ISLAND FIRST NATION ANNUAL TAX RATES LAW, 2025
Dated at Kami oops, British Columbia this 5th day of June, 2025.
~L Chief Commissia.:tJules On behalf of the First Nations Tax Commission
CHIPPEWAS OF GEORGINA ISLAND FIRST NATION ANNUAL TAX RA TES LAW, 2025 WHEREAS: A. Pursuant to section 5 of the F;rst Natfons 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 property assessment law and a property taxation law; and
C. Subsection 10(1) of the Fh·st Natfons fiscal Management Act requires a first nation that has made a prope1ty 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 Chippewas of Georgina Island First Nation duly enacts as follows:
1. This Law may be cited as the Ch;ppewas of Georgb1a Island first Natfon Annual Tax Rates Law, 2025.
2. In this Law: "Act" means the first Natfons fiscal Management Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the Ch;ppewas ofG eorgb1a Island Fb·st NaN on Property Assessment Law, 2018; "First Nation" means the Chippewas of Georgina Island First 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 prope1ty" has the meaning given to that term in the Taxation Law; and "Taxation Law" means the Ch;ppewas ofGeorgb1a Island first Natfon Property Taxatfon Law, 2018 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 prope1ty 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), the taxable prope1ty shall be taxed at one hundred dollars ($100) 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 pai1 of and is an integral part 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 Council on the i& day of 'rJ , 2025, at Georgina Island, in the Province of Ontario.
A quorum of Council consists of Three (3) members of Council.
H.:Cnna Bi;,:,
Councillor Alicia Trivett
Councillor Benson BigCanoe
or Dylan BigCanoe
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PROPERTY CLASS
SCHEDULE TAX RATES
RATE PER $100 of Assessed Value
Georgina Island Tax District
1 Residential
3 Commercial
5 Pipeline
0.99876
2.06700
2.06700
Snake and Fox Island Tax District
1 Residential
0.78721
3