Partie II - Lois des Premières nations promulguées

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 Mala hat Nation in the Province of British Columbia,

MALAHAT NATION PROPERTY TAX4T/ON LAv½ 2026

Dated at Victoria, British Columbia this 24th day of March, 2026.

Ch' f Co missioner C.T. (Manny)Jules On behalf oft e First Nations Tax Commission

A-lalnhal l\lation Properly Taxation Law. 2016

MALAHA T NATION

PROPERTY TAXATION LAW~ 2026

TABLE OF CONTENTS

Part I Citation ................................ ............................................................................................ 2

Part U Part m Part JV Part V Par1 VJ Par1 Vl1 Part VIll Part IX Part X Part Xl Part XI.I Part Xlll Part XIV Part XV Part XVI

Definitions and References ............................................ ................................. ................. 2 Administration ........ ......................................................................................................... 4 Liability for Taxation ....................................................................................................... S Exemptions from Taxation ...................................................... ............ ........... ....... ....... ... 5 Grants ............................................................................ .................................................. 8 Levy of Tax ......................................, . ...... ............................... .................... .... ...... ........ ... 9 Tax Roll and Tax Notice .................. ............. .................................................................. 9 Payment Receipts and Tax Certitkates ......... ...... .......................................................... l l Penalties and Interest .. . . . . . .. .. .. . .. .. . .. .. . .. . .. . . .. .. . . .. . .. . .. .. .. .. .. .. . . .. . . .. .. .. .. . . .. . . .. .. .. . .. .. .. .. ... .. . . .. . . l l Revenues and Expenditures... .. . .. . .. .. . . . . .. . . .. .. . .. . . .. .. . .. .. . .. . .. . . . .. . .. . .. .. .. . .. . . .. .. .. .. . .. . . . . . .. .. . . . .. . l l Collection and Enforoement ............................................... ........ ................ ...... ............. 12 Seizure and SaJe of Personal Property..................................................................... ...... l 4 Seizure and Assignment of Taxable Property ............................................................... 15 Discontinuance of Services . .. . . . . . . . . .. ... . .. .. .. . . .. . . .. ... . .... .. . . . .. .. .. ... .. . .. . .. .. ..... . . ... . ... .. . . . . .. .. . . .. 17 C'1enera I Provisions............................... ....................................................... .................. . 18

SCHEDULES Request for lnfOl'malion by Tax Administrator U Tax Notice

UI IV V VI

Costs Payable by Debtor Arising from Collection and Enforcement of Unpaid Taxes Tax Certificate Tax Arrears Certificate Notice of Seizure and Sale of Personal Property

VU Notice of Sale of Seized Personal Property vm Notice of Seizure and Assignment of Taxable Property IX Notice of Sale of a Right ro Assignment of Taxable Property X Notice of Discontinuance of Servirces

Malahat Nation Property Taxation Law, 2026

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 in reserve lands;

B. The Council of Malahat Nation deems it to be in the best interests of Malahat Nation to make a law for such purposes; and

C. The Council of Malahat Nation has given notice of this law and has considered any representations received by the Council, in accordance with the requirements of the First Nations Fiscal Management Act, NOW THEREFORE the Council of Malahat Nation duly enacts as follows:

PARTI CITATION Citation

1. This Law may be cited as the Malahat Nation Property Taxation Law, 2026. PART II DEFINITIONS AND REFERENCES Definitions and References

2.( 1) In this Law: "Act" means the First Nations Fiscal Management Act, and the regulations enacted under that Act; "Allocation" means an Interest that entitles a Member to use and occupy a parcel or area ofMalahat Nation Lands under the Land Code exclusively for residential purposes and only for the period of time during which the Member, or the Member's heirs or beneficiaries, use the land for residential purposes, after which the Interest is cancelled; "assessed value" has the meaning given to that term in the Assessment Law; "Assessment Law" means the Malahat Nation Property Assessment Law, 2026; "Assessment Review Board" means the assessment review board established under the Assessment Law; "assessment roll" has the meaning given to that term in the Assessment Law; "assessor" means a person appointed to that position under the Assessment Law; "Certificate of Possession" means an exclusive right of possession to a parcel of Malahat Nation Lands allotted to a Member in accordance with section 20(1) or section 20(3) of the Indian Act prior to the enactment of the Land Code; "child" includes a child for whom a person stands in the place of a parent; "civil resolution tribunal" means the civil resolution tribunal established under the Civil Resolution Tribunal Act, SBC 2012, c 25; "Council" has the meaning given to that term in the Act; "debtor" means a person liable for unpaid taxes imposed under this Law; "Director of Finance" means the person appointed by the Council under the Malahat First Nation Financial Administration Law, 2017 who is responsible for the day-to-day management of the financial administration of Malahat Nation; "expenditure law" means an expenditure law enacted under paragraph 5( I )(b) of the Act; "holder", in relation to an interest in reserve lands, means a person

(a) in possession of the interest

2

Malahat Nation Property Taxation Law, 2026

(b) entitled through a lease, licence or other legal means to the interest,

( c) in actua I occupation of the interest, or

(d) who is a trustee of the interest;

"improvement" means any building, fixture, structure or similar thing constructed, placed or affixed on, in or to land, or water over land, or on, in or to another improvement and includes a manufactured home;

"interest", in relation to reserve lands, means any estate, right or interest of any nature in or to the lands, including any right to occupy, possess or use the lands, but does not include title to the lands that is held by His Majesty;

"Land Code" means the Malahat Nation Land Code, enacted in accordance with the Framework Agreement on First Nations Land Management;

"Lands Manager" means the person responsible for the day-to-day administration of Mala hat Nation's Land Department, in accordance with the Land Code;

"local revenue account" means the local revenue account referred to in section 13 of the Act;

"locatee" means a person who holds a Certificate of Possession or an Allocation;

"Malahat Nation" means the Malahat Nation, being a band named in the schedule to the Act;

"Malahat Nation Entity" means

(a) a corporation in which at least ninety-nine percent (99%) of the shares are owned, directly or indirectly, by Malahat Nation; or

(b) a not-for-profit corporation or society that performs a function of government in which Malahat Nation holds at least ninety-nine percent (99%) of the votes that could be cast at an annual meeting of the members of the corporation or society;

"manufactured home" has the meaning given to that term in the Assessment Law;

"Notice of Discontinuance of Services" means a notice containing the information set out in Schedule X;

"Notice of Sale of a Right to Assignment of Taxable Property" means a notice containing the information set out in Schedule IX;

"Notice of Sale of Seized Personal Property" means a notice containing the information set out in Schedule VII;

"Notice of Seizure and Assignment of Taxable Property" means a notice containing the information set out in Schedule VIII;

"Notice of Seizure and Sale of Personal Property" means a notice containing the information set out in Schedule VI;

"person" includes a partnership, syndicate, association, corporation and the personal or other legal representatives of a person;

"property class" has the meaning given to that term in the Assessment Law;

"Province" means the province of British Columbia;

"registry" means any land registry in which interests in reserve lands are registered;

"related individual" means, in respect of a member of Malahat Nation,

(a) that member's spouse, child, grandchild, great-grandchild, parent, grandparent, great-grandparent or guardian,

(b) the spouse of that member's parent, grandparent, great-grandparent, child, grandchild or great­ grandchild, or

3

Malahat Nation Property Taxation Law, 2026

(c) the child, grandchild, great-grandchild, parent, grandparent or great-grandparent of that member's spouse; "reserve" means a reserve of Malahat Nation within the meaning of the Indian Act; "resolution" means a motion passed and approved by a majority of Council present at a duly convened meeting; "tax administrator" means a person appointed by Council under subsection 3( I) to administer this Law; "Tax Arrears Certificate" means a certificate containing the information set out in Schedule V; "Tax Certificate" means a certificate containing the information set out in Schedule IV; "Tax Notice" means a notice containing the information set out in Schedule II; "tax roll" means a list prepared pursuant to this Law of persons liable to pay tax on taxable property; "taxable property" means an interest in reserve lands that is subject to taxation under this Law; "taxation year" means the calendar year to which an assessment roll applies for the purposes of taxation; "taxes" include

(a) all taxes imposed, levied, assessed or assessable under this Law, and all penalties, interest and costs added to taxes under this Law, and

(b) for the purposes of collection and enforcement, all taxes imposed, levied, assessed or assessable under any other local revenue law ofMalahat Nation, and all penalties, interest and costs added to taxes under such a law; and "taxpayer" means a person liable for taxes in respect of taxable property.

(2) For greater certainty, an interest, in relation to reserve lands, includes improvements.

(3) In this Law, references to a Part (e.g. Part I), section (e.g. section I), subsection (e.g. subsection 2( I)), paragraph (e.g. paragraph 3(4)(a)) or Schedule (e.g. Schedule I) is a reference to the specified Part, section, subsection, paragraph or Schedule of this Law, except where otherwise stated.

(4) Unless otherwise specified, all references to named enactments in this Law are to enactments of the Parliament of Canada. PART III ADMINISTRATION Tax Administrator

3.( I) Council must, by resolution, appoint a tax administrator to administer this Law on the terms and conditions set out in the resolution.

(2) The tax administrator must fulfill the responsibilities given to the tax administrator under this Law and the Assessment Law.

(3) The tax administrator may, with the consent of the Director of Finance, assign the performance of any duties of the tax administrator to any officer, employee, contractor or agent of Malahat Nation.

(4) The tax administrator's responsibilities include

(a) the collection of taxes and the enforcement of payment under this Law; and

(b) the day-to-day management of Malahat Nation's local revenue account.

4

Malahal Nation Properly Taxation Law, 2026

PARTIV

LIABILITY FOR TAXATION

Application of Law

4. This Law applies to all interests in reserve lands.

Tax Liability

5.( I) Except as provided in Part V, all interests in reserve lands are subject to taxation under this Law.

(2) Taxes levied under this Law are a debt owed to Malahat Nation, recoverable by Malahat Nation in any manner provided for in this Law or in a court of competent jurisdiction.

(3) Where an interest in land is not subject to taxation, the liability for taxation of any other interest in the same property is not affected.

(4) Taxes are due and payable under this Law notwithstanding any proceeding initiated or remedy sought by a taxpayer respecting the taxpayer's liability to taxation under this Law.

(5) Any person who is a holder of taxable property in any taxation year is liable to Malahat Nation for all taxes imposed on that taxable property under this Law during the taxation year and for all unpaid taxes imposed in a previous taxation year, including, for greater certainty, interest, penalties and costs as provided in this Law.

Tax Refunds

6.(1) Where a person is taxed in excess of the proper amount in a taxation year, the tax administrator must refund to that person any excess taxes paid by that person.

(2) Where a person is entitled to a refund of taxes, Council may direct the tax administrator to refund the amount in whole or in part by applying it as a credit on account of taxes or other unpaid amounts that are due or accruing due to Malahat Nation in respect of taxable property held by that person.

(3) Where a person is entitled to be refunded an amount of taxes paid under this Law, the tax administrator must pay the person interest as follows:

(a) interest accrues from the date that the taxes were originally paid to Malahat Nation;

(b) the interest rate during each successive three (3) month period beginning on January 1, April I, July I and October I in every year, is two percent (2%) below the prime lending rate of the principal banker to Malahat Nation on the 15th day of the month immediately preceding that three (3) month period;

(c) interest will not be compounded; and

(d) interest stops running on the day payment of the money owed is delivered or mailed to the person to whom it is owed, or is actually paid.

PARTY

EXEMPTIONS FROM TAXATION

Exemptions

7.( 1) The following interests in reserve lands are exempt from taxation under this Law to the extent indicated:

(a) subject to subsections (2) and (3), an interest held or occupied by Malahat Nation, a Malahat Nation Entity, or a member of Malahat Nation;

(b) an interest occupied as a residence by one (I) or more members of Malahat Nation and related individuals of those members and by no other persons;

(c) a building used for public school purposes or for a purpose ancillary to the operation of a public

5

Malahat Nation Property Taxation law, 2026

school, and the land on which the building stands;

(d) a building used or occupied by a religious body and used for public worship, religious education or as a church hall, and the land on which the building stands;

(e) a building used solely as a hospital, not operated for profit, and the land on which the building stands;

(t) a building used as a university, technical institute or public college, not operated for profit, and the land on which the building stands;

(g) an institutional building used to provide housing accommodation for the elderly or persons suffering from physical or mental disability, not operated for profit, and the land on which the building stands; and

(h) that land of a cemetery actually used for burial purposes.

(2) Where an interest in reserve lands is held by Malahat Nation, a Malahat Nation Entity or a member of Malahat Nation, as the case may be, and is wholly occupied by a person who is not Malahat Nation, a Malahat Nation Entity or a member of Malahat Nation,

(a) the exemption in paragraph (I )(a) does not apply to the person who is not Malahat Nation, a Malahat Nation Entity or a member of Malahat Nation;

(b) that person is responsible for the taxes levied in respect of the interest; and

(c) the taxes are a liability only on that person.

(3) Where an interest in reserve lands is occupied by Malahat Nation, a Malahat Nation Entity or a member of Malahat Nation and is also occupied by a person who is not Malahat Nation, a Malahat Nation Entity or a member of Malahat Nation,

(a) the exemption in paragraph ( I )(a) does not apply to that person;

(b) taxes under this Law must be levied in respect of that person's proportionate occupation of the interest; and

(c) the taxes are a liability only on that person.

(4) An exemption in paragraph (l)(c) to (h) applies only to that portion of the interest that is used for the purposes for which the exemption is given.

(5) Where subsection (4) applies to an interest that is a portion ofa building, the exemption also applies to a proportionate part of the land on which the building stands. Revitalization Program and Exemptions

8. (I) A revitalization program is hereby established to encourage one (I) or more of the following objectives:

(a) environmental revitalization;

(b) economic revitalization; and

(c) social revitalization.

(2) A property tax exemption may be given under this section for environmental revitalization where

(a) new improvements are constructed on the taxable property with a value of at least ten thousand dollars ($10,000) that provide alternative sustainable energy or heating, including but not limited to

(i) wind power,

(ii) solar power, (iii) solar water heating, and

(iv) geothennal heating or cooling;

6

Malahat Nation Property Taxation Law, 2026

(b) new improvements are made on the taxable property with a value of at least one hundred thousand dollars ($100,000) where the equivalent of at least twenty-five percent (25%) of the value of the improvements relate to the remediation of existing environmental degradation on the taxable property; or

(c) the primary use of the taxable property is recycling or composting, and directly-related activities.

(3) A property tax exemption may be given under this section for economic revitalization where, on the taxable property,

(a) new improvements are constructed having a value of at least two hundred and fifty thousand dollars ($250,000) and those improvements will be used at least fifty percent (50%) of the year for business or commercial purposes, including on-the-job training, with at least two (2) employees of Indigenous ancestry; or

(b) existing improvements with a value of at least one hundred thousand dollars ($100,000) are used for the provision of employment or on-the-job training for at least two (2) members of Malahat Nation.

( 4) A property tax exemption may be given under this section for social revitalization where, on the taxable property,

(a) new improvements are constructed with a value of at least one hundred thousand dollars ($100,000) where the equivalent of at least twenty-five percent (25%) of the total floor area of the new improvement is used to provide

(i) elder care,

(ii) affordable housing, or

(iii) recreational facilities; and

(b) members of Malahat Nation have access to or are eligible to apply for the services and facilities described in paragraph (a).

(5) A holder of taxable property may apply to Council for an exemption under this section by delivering to the tax administrator

(a) an application in the form prescribed by Council from time to time; and

(b) a detailed description of how the taxable property meets the exemption criteria set out in this

section.

(6) On receipt of an application under subsection (5) that meets the exemption criteria set out in this section, Council may by resolution authorize an exemption for the taxable property, in accordance with subsections (7) and (8).

(7) A resolution under subsection (6) must specify:

(a) how the holder's application meets the objectives of the revitalization program;

(b) the duration of the exemption, which must be ten (10) years or less;

(c) the extent of the exemption in each year, which must be ninety percent (90%) or less of the general property taxes otherwise payable on the property and must not exempt development cost charges, service taxes, business taxes, or any other taxes levied in respect of the property;

(d) the taxation year in which the exemption will begin; and

(e) any requirements or conditions of the exemption, including the specific requirements the holder must fulfill and maintain for the duration of the exemption to meet the criteria set out in this section.

(8) At least fourteen (14) days before Council considers a resolution under subsection (6), the tax administrator must post a notice describing the proposed resolution in a public place on the reserve, which

7

Ma/aha/ Nation Property Taxation law, 2026

notice must state the date, time and place where Council will consider the resolution and invite members, taxpayers and others affected by the proposed exemption to make representations to Council before it considers the resolution.

(9) The tax administrator must provide the assessor with a copy of each resolution granting a revitalization tax exemption as soon as practicable after the resolution is passed.

( I 0) Council may cancel an exemption under this section by resolution

(a) at the request of the holder; or

(b) if a holder ceases to meet the criteria for the exemption under this section.

(11) Where an exemption is cancelled under paragraph (I0)(a), the holder is liable for all taxes from the date of cancellation of the exemption, and penalties and interest as set out in Part X are assessable and payable on all amounts that remain unpaid thirty (30) days after the date of mailing of a notice under subsection ( 13 ).

(12) Where an exemption is cancelled under paragraph (I0)(b), the holder is liable for all taxes that would have been payable in respect of the property from the date that the holder ceased to meet the criteria for the exemption, and penalties and interest as set out in Part X are assessable and payable from that date.

(13) On cancellation under subsection (10), the tax administrator must give written notice to the holder of

(a) the cancellation and of the date on which it took effect or will take effect; and

(b) any taxes due from the date of cancellation or from the date the holder ceased to meet the criteria for the exemption, as applicable.

PART VI

GRANTS

Grants for Surrounding Land

9. Where a building is exempted from taxation under this Law, Council may provide to the holder a grant equivalent to the taxes payable on that area of land surrounding the building determined by Council to be reasonably necessary in connection with it.

Annual Grants

10.( I) Council may provide for a grant to a holder of taxable property

(a) where the holder is a charitable, philanthropic or other not-for-profit corporation, and Council considers that the taxable property is used for a purpose that is directly related to the purposes of the corporation; and

(b) where the holder would be entitled to a grant under the provisions of the Home Owner Grant Act, RSBC 1996, c 194 if the holder's taxable property was subject to taxation by a local government.