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FIRST NATIONS TAX COMMISSION COMMISSION DE LA FISCALITE DES PREMIERES NATION S
The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Cook's Ferry Indian Band in the Province of British Columbia,
COOK'S FERRY IND/AN BAND ANNUAL TAX RATES LAW, 2025
Dated at Victoria, British Columbia this 24th day of March, 2026.
hief ommissioner C.T. (Manny)Jules On behalf o the First Nations Tax Commission
The Council of the District Province Place Date
Cook's Ferry Indian Band Nlaka'pamux Nation
04 Day
BAND COUNCIL RESOLUTION Number 2026_02_04_03
COOK'S FERRY INDIAN BAND BRITISH COLUMBIA REGION SOUTH BRITISH COLUMBIA SPENCES BRIDGE 02 Month
2026 Year
The following Resolution was passed by a quorum of Council. ANNUAL RATES LAW, 2025
WHEREAS:
1. 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 to establish tax rates and apply them to the assessed value of those lands and interests or rights;
2. The council of the First Nation has made a property assessment law and a property taxation law; and
3. 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 and interests or rights;
NOW THEREFORE the Council of the Cook's Ferry Indian Band duly enacts as follows:
1. This Law may be cited as the Cook's Ferry Indian Band 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 Cook's Ferry Property Assessment Law, 2019; "First Nation" means the Cook's Ferry Indian Band, 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 property" has the meaning given to that tenn in the Taxation Law; and "Taxation Law" means the Cook's Ferry Property Taxation Law, 2019.
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. Notwithstanding section 3, where the amount of the tax levied on taxable property in a taxation year is less than one hundred dollars ($100.00), the taxable property shall be taxed at one hundred dollars ($100.00) 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 anse.
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 part 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.
TIDS LAW IS HEREBY DULY ENACTED by Council on the 4th day of February 2026, at Spences Bridge, in the Province of British Columbia.
A quorum of this band consists of ~3~_ Council Members
G.,J~
Chief Christine Walkem
Councillor Wilfred Paul Councillor Tina Draney Councillor Pearl Hewitt
Docusign Envelope ID: D8A9EFA0-9C47-4D68-964A-C7615B7E2DB5
2 SCHEDULE TAX RATES PROPERTY CLASS RATE PER $1,000 of Assessed Value
Class 2 - Utilities Class 4 - Major Industry Class 10 - Prescribed Railway ROW
31.67266
24.89004
15.09527