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FIRST NATIONS TAX COMMISSION COMMISSION 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 Tk'emlups te Secwepemc in the Province of British Columbia,
TK'EMLUPS TE SECWEPEMC ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 17th day of July, 2025.
De uty Chief Commissioner David Paul On behalf of the First Nations Tax Commission
, r r TKEMLUPS TE SECWEPEMC 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 in accordance with section 13 .1 of the Act;
NOW THEREFORE the Council of the Tl~emlups te Secwepemc duly enacts as follows: 1. This Law may be cited as the Tkemlz'tps te Secwepemc Annual Expenditure Lmv, 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 Tkemlz'tps te Secwepemc Property Assessment Lcnv, 2023; "Council" has the meaning given to that term in the Act; "First Nation" means the Tkemlups te Secwepemc, 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 Tkemhps te Secwepemc Property Taxation Lcnv, 2023. 3. The First Nation's annual budget for the budget year beginning April 1, 2025, and ending March 31, 2026, is attached as Schedules and the expenditures provided for in the Schedules 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 Schedules attached to this Law, including any Appendices, forms part of and is an integral part of this Law.
(2) A reference to the Schedules are a reference to the Schedules 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 14 day of July, 2025, at Kamloops, in the Province of British Columbia.
A quorum of Council consists of four (4) members of Council. Law READING & ADOPTION DATES
1 st Reading the 8 day of JULY, 2025 2 nd Reading the 8 day of JULY, 2025 3 rd Reading and Enactment the 14 day of JULY, 2025 Final presentation for signature the 14 day of JULY, 2025
This Law is hereby passed at a duly convened meeting of the Council of the Tkeml(1ps te Secwepemc the 14 day of JULY, 2025 .
Being the majority of those members of the Council of the Tkemlups te Secwepemc present. There are eight (8) Council members and a quorum of Council is four (4) members.
Number of members of the Council present at the meetin&..5_. This Law comes into force on the following day on which it is approved by the First Nations Tax Commission first and published.
Voting in favour of this law are the following members of the Council:
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Councillor Boyd Gottfriedson ~~ Councillor Vic ki Manuel
·PQ+:,~ ~ 111 a o +~ounc~illor Myron Thom as
,,,_
3
SCHEDULE A - SUMMARY ANNUAL BUDGET
PARTl:REVENUES 1. Property tax revenues to be collected in budget year: a. Property Tax Revenues i. KIB General $6,257,023 ii. Paul Lake $ 233,508 iii. Sun Rivers $5,518,085 b. Payments received in lieu of taxes c. Property Transfer Tax Revenues d. Miscellaneous (penalties, interest, fees)
TOTAL REVENUES
PART 2: EXPENDITURES 1. Schedule B - District 1 (KIB General) 2. Schedule C District 2 (Paul Lake)
3. Schedule D District 3 (Sun Rivers) TOTAL EXPENDITURES
PART 3: ACCUMULATED SURPLUS/DEFICIT 1. Accumulated Surplus - revenues carried forward from the previous budget year
2.
a. Property Transfer Tax Surplus $7,448,088 b. Property Tax Surplus $1,587,527 Accumulated Deficit - revenue expenditures carried forward from the previous budget year
BALANCE
$12,008,616
$ 228,823 $ 1,405,000 $ 452,315
$14,094,754
$ 17,314,495 $ 239,572
$ 5,576,302 $ 23,130,369
$ 9,035,615
$
$
0
0
Note: The following are the 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. b. c. d.
City ofKamloops - Fire Protection Agreement City of Kam loops - Sanitaiy Sewer Agreement City of Kam loops Transit Agreement City of Kamloops - Sanitaiy Sewer (City User Fees)
$ 1,457,252 $ 95,000 $ 207,976 $ 447,617
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e. Sun Rivers (Master Development Servicing Agreement) Note: This Budget includes the attached Appendices.
$ 1,421,954
5
SCHEDULE B - EXPENDITURES DISTRICT 1: KIB GENERAL
1. General Government Expenditures a. Executive and Legislative b. General Administrative C. Other General Government 2. Protection Services a. Firefighting 3. Transportation a. Roads and Streets b. Public Transit c. Other Transp01iation 4. Recreation and Cultural Services a. Recreation b. Culture C. Other Recreation and Culture 5. Community Development a. Housing b. Land Rehabilitation and Beautification 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal 7. Other Services a. Health b. Social Programs and Assistance C. Agriculture d. Education e. Other Services (Chief Louis Center) 8. Grants: a. TteS Over 65 & Handicap or Veterans Grant (ADG) b. TteS Regular Grant (HOG) C. Not-for-Profit Grant 9. Contingency Amount 10. Transfers into Reserve Funds a. Capital Infrastructure and Reserve Fund
$ $ $
$ $ $ $
$ $ $
$ $
$ $
$ $ $ $ $
$ $ $ $
$
481,877 1,181,216 56,198
573,002
4,048,565 413,667 157,458
59,330 584,462 92,548
1,795,748 243,578
195,730 547,954
351,317 2,186,295 202,142 1,890,338 1,240,176
248,831 126,442 31,475 173,146
150,000
6
b. DCC Band Contribution TOTAL EXPENDITURES
$ 283,000 $17,314,495
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SCHEDULE C - EXPENDITURES DISTRICT 2: PAUL LAKE
1. General Government Expenditures a. General Administrative b. Other General Government 2. Protection Services a. Firefighting 3. Transp01iation a. Roads and Streets b. Public Transit C. Other Transpotiation 4. Recreation and Cultural Services a. Recreation b. Culture C. Other Recreation and Culture 5. Community Development a. Housing b. Land Rehabilitation and Beautification 6. Environment Health Services a. Water Purification and Supply b. Sewage Collection and Disposal 7. Other Services a. Health b. Agriculture (Paul Lake Dam) C. Education 8. Grants: a. TteS Over 65 or Handicap or Veterans Grant (ADG): b. TteS Regular Grant (HOG) 9. Contingency Amount TOTAL EXPENDITURES
$ $
$ $ $ $
$ $ $
$ $
$ $
$ $ $
23,957 1,842
9,410
0 0 0
0 0 0
0 0
0 0
152,871
$ 29,484 $ 19,612 $ 2,396 $ 239.572
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SCHEDULED - EXPENDITURES DISTRICT 3: SUN RIVERS
1. General Government Expenditures a. General Administrative b. Other General Government 2. Protection Services a. Firefighting 3. Transportation a. Roads and Streets (Road Works, Street Lighting) b. Snow and Ice Removal C. Public Transit d. Other Transportation 4. Recreation and Cultural Services a. Recreation b. Culture C. Other Recreation and Culture (City Service User Fees) 5. Community Development a. Housing b. Land Rehabilitation and Beautification (Parks / Landscaping) 6. Environment Health Services a. Water Purification and Supply (Domestic Water/Water Treatment Plant) b. Sewage Collection and Disposal (Wastewater, Storm Collection) 7. Other Services a. Health b. Agriculture (Irrigation Water) C. Education 8. Grants: a. TteS Over 65 or Handicap or Veterans Grant (ADG): b. TteS Regular Grant (HOG): 9. Contingency Amount TOTAL EXPENDITURES
$ 1,481,162 $ 30,415
$ $ $ $ $
$ $ $
$ $
$ $
$ $ $
663,904
451,934 228,935 107,191 20,781
7,830 77,136 370,838
101,248 130,262
267,564 356,968
46,366 339,720 223,488
$ 382,257 $ 232,540 $ 55,763 $5,576,302
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Appendix A Reserve Fund Balances for Revenues Included in Part 1 of the Schedule
1. Development Cost Charge Band Contribution Expense Fund Beginning balance as of April 1, 2025: Transfers out a. to current year's revenues: b. to Transportation reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's revenues: b. from ____ reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2026: 2. Capital Infrastructure Replacement & Improvement Reserve Fund Beginning balance as of April 1, 2025: Transfers out a. to current year's revenues: b. to ____ reserve fund as a transfer: c. moneys borrowed for another purpose: Transfers in a. from current year's revenues: b. from ____ reserve fund as a transfer to fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2026:
$ 1,595,994 $ 0 $ 0 $ 283,000 $ $ $ 221,610 $2,100,604
$2,251,227 $ $ $
$ 150,000 $ $ $ 86,046 $ 2,487,273
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Appendix B 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) DCC Sewer Facilities (b) DCC Storm water ( c) DCC Transportation ( d) DCC Parks/Recreation (c) DCC Water
Total Development Cost Charge Revenues: Expenditures: 1. Development cost charge expenditures in the current year: (a) 2. Transfers into development cost charge reserve funds (a) DCC Sewer (b) DCC Storm water ( c) DCC Transportation ( d) DCC Parks/Recreation (c) DCC Water
Total Development Cost Charge Expenditures: Balance:
B. Development Cost Charge Reserve Fund Balances 1. Sewer Beginning balance as of April 1, 2025: Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund:
$ $ $ $ $
4,475 1,293 277,959 90 33,962
$ 317,779
$
$ $ $ $ $
$ $
0
4,475 1,293 277,959 90 33,962
317,779 0
$ 140,930 $ $ $
$ $
4,475
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c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2026: 2. Stormwater Beginning balance as of April 1, 2025: Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March31, 2026: 3. Transportation Beginning balance as of April 1, 2025: Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in , current budget year (estimated): b. from Development Cost Charge Band Contribution fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2026: 4. Parks/Recreation Beginning balance as of April 1, 2025: Transfers out a. to current year development cost charge revenues: b. to ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in
$ $ $
$ $ $ $
$ $ $ $ $
1,013 146,418
86,487
1,293
1,036 88,816
$ 6.100,336 $ $ $
$ 277,959 $ $ $ 62,399 $6,440,694
$ $ $ $
24,720
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current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31, 2026: 5. Water Beginning balance as of April 1, 2025: Transfers out a. to current year development cost charge revenues: b. ____ development cost charge reserve fund as a transfer: c. moneys borrowed from fund for another local service purpose: Transfers in a. development cost charge revenues to be collected in current budget year ( estimated): b. from ____ development cost charge reserve fund as a transfer into fund: c. borrowed moneys repaid to fund: Interest earned in current year: Ending balance as of March 31,2026:
$ $ $ $ $
90
492 25,302
$ 2,783,807 $ $ $
$ 33,962 $ $ $ 11,322 $2,829,091
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