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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 Stz'uminus First Nation in the Province of British Columbia,
STZ'UM/NUS FIRST NATION ANNUAL EXPENDITURE LAW, 2025
Dated at Kamloops, British Columbia this 16th day of September, 2025.
C ief C mmissioner C.T. (Manny) Jules On behalf o e First Nations Tax Commission
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STZ'UMINUS FIRST NATION
WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal ivlanagement 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 S11hs<>.r.tir.n 10(2) of thP: Fir~t Nntinns m~cnl },;f;,nnc"'m,mt Act rP:";_11ire~ n first natir.n that hns mnt1P: a property taxation law or a law under paragraph 5(1 )( a.1) 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 ofrevenues 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 Stz'uminus First Nation duly enacts as follows: 1. This Law may be cited as the Stz 'uminus 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 yea~. and setting out expenditures made in accordance with section 13.1 of the Act;
".l\ssessrnent La\.v 11 rneans the Chernainus First l\Jation Property ..4 ssessrr:ent Lav·!,,•~ 2010; "Council" has the meaning given to that term in the Act; "First Nationn means the Stz'uminus First Nation, being a band named in the scheduie to the Act; "Law" means this annual expenditure !aw 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 S(l)(a) of the Act; "property taxation law" means a law enacted by the First Nation under paragraph S(l)(a) of the Act; and
"Taxation Law" means the Chemainus First Nation Property Taxation Law, 2010. 3. The First 1.,:ration's an:nual bUdget for the budget year begh:rning fo. . pril 1, 2025, and ending fviarcl1 31, 2026, is attached as a Schedule and the expenditures provided for in the Schedule are authorized.
4~ ·Expenditures of !oca1 revenues muRt be made only in accordance vilth 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.
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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. This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
8. 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.
9. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
lO. 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.
11.(1) The Schedule attached to this Law, including any Appendices, forms part of and is an integral part of this Law.
(2) A reference to the Schedule is a reference to the Schedule to this Law. 12. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission. TI-IlS LAW IS HEREBY DULY ENACTED by Council on the 3 1-d day of Sc..p , 2025, at
Ladysmith, in the Province of British Columbia.
A quorum of Council consists of five (5) members of Council.
Chief John Elliott
Councilor Cathy Harris
Councnor Tammie fv1y!es
Councilor Herb Seyrnour
~
naSmith
Councilor Tanya Toye
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SCHEDULE A 1'JNTJ Ar . P.T TfY~P.T
PART 1: REVENUES 1. Property tax revenues to be collected in budget year: a, Property Tax
$
138,697 ,00
1u1Al KcvE1'<iuc::,
PART 2: EXPENDITURES 1. General Governn1ent Expenditures a. Executive and Legislative b. Gi::11t::r di ,:..ti 111i11i::.i.1 di.ivt:: 2. Protection Services a. Firefighting b. Policing
3. Transportation a. Roads and Streets
4. Community Development a. Housing b~ Planning and Zoning c. Community Planning d. Economic Deveiopment Program e. Tourism . f. Trade and Industry g. Land Rehabilitation and Beautification 5. Environment Health Services a. Water Purification, Supply and Sewer b. Garbage, Recycle Collection and Disposal 6. Contingency Amount
$ $
$
$ $
$ $ $ $ .~,., $ .c.,
$ .C,,:
$
20,000.00 10,000.00
21,000.00
16,000.00 15,000.00
28,000.00
20,000.00 6,500.00
2,197.00
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TOTAL EXPENDITURES
$
PART 3: ACCUMULATED SURPLUS/ DEFICIT 1. Accumuiated Surplus - Locai revenues carried forward to next budget year $ 2. Accumulated Deficit - Loca! revenue expenditures carried forward from $ previous budget year $
138,697.00
0.00 0.00
0.00
Note: The following are the service agreements with third-party service providers, and the amounts indicated are the estimated amounts payable by the First Nation under each agreement during the budget year: $ 21,000,00 b. Town of Ladysmith: Water Supply $ 19,000.00
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