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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 O'Chiese First Nation in the Province of Alberta,
O'CHIESE FIRST NATION ANNUAL TAX RATES LAW, 2025
Dated at Calgary, Alberta this 17th day of June, 2025.
• hie Commissioner CT. (Manny) Jules On behalf of the First Nations Tax Commission
WHEREAS:
O'CHIESE FIRST NATION ANNUAL TAX RA TES LAW, 2025
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, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and 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 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, interests or rights;
NOW THEREFORE the Council of the O'Chiese First Nation duly enacts as follows: 1. This Law may be cited as the O'Chiese First 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 O'Chiese First Nation Property Assessment and Taxation By-law; "First Nation" means the O'Chiese 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(l)(a) of the Act;
"taxable property" means property in a reserve that is subject to taxation under a property taxation law; and
"Taxation Law" means the O'Chiese First Nation Property Assessment and Taxation By-law. 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. 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.
5. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
6. 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.
7. The Schedule attached to this Law forms part of and is an integral part of this Law. 8. 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!_J_ day of __,, ' 5 /J 'IJ ,J ' -" ✓ £ C/$1 tlA11oJ t /,fll-- , 2025 at V t.:,,r,'l /:'::7 r' in the Province of Alberta.
A quorum of Council consists of four ( 4) members of Council.
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Councilor Cedric Whitford
Councilor Barry Saulteaux
Councilor Dawyne Beaverbone
Councilor Malcolm Whitford
PROPERTY CLASS
SCHEDULE TAX RATES
Class 2 - Non-residential and linear property Class 4 - Machinery and Equipment
RATE PER $1000 of Assessed Value
14.5930 13.6870