First Nations Tax Commission Commission de Ia fiscalité. des premieres. nations. The First Nations Tax Commission, pursuant to the First Nations

Transcription

1 First Nations Tax Commission Commission de Ia fiscalité des premieres nations The First Nations Tax Commission, pursuant to the First Nations Fiscal Management Act, hereby approves the following law made by the Nadleh Whut en Band in the Province of British Columbia, Nadleh Whut en Band Annual Expenditure Law, 2014 Dated at Halifax, Nova Scotia this 25th day of June, On behalf of the First Nations Tax Commission CT. Nations Tax Commission

2 regulations made under that Act; projected expenditures of those local reenues during a budget year; annual expenditure law means a la enacted under paragraph 5(1 )(b) of the Act as required by paragraph 10(b) of the Act: Council has the meaning given to that term in the Act; First Nation means the Nadleh Whut en Band, being a hand named in the schedule annual budget means a budget setting out the projected local revenues and 2013; interim budget means a budget setting out the projected local revenues and projected expenditures of (hose local revenues during a budget year, that is intended to Ii ave e fiect only till t i I rep laced iv ith an annual budget 11w t hat budget I. This Law may he cited as the Nadir/i W1;zit en Bcnul,Innzicti LXJ)( i?t/i/iil t taxation laws; and A. Pursuant to section 5 of the First Vaiioav Fisc ctl Management At!. the council interests in reserve lands or rights to occupy. possess or use resent lands, including laws authorizing the expenditure ol local revenues: B. The Council of the First Nation has made a property assessment law and a C. Section 10 of the Firs! Nations Piseal A&nutgenient Act requires a first nation that has made a property taxation law to, at least once each year, make a jaw D. The CLnincil of the First Nation wishes to establish an annual budget lbr the the next taxation year; follows: Law, In this Law: Act means the Fhct Nations Fi.ccai Management Act, S.C. 2005, c. 9, and the to the Act; Assessment Law means the Nadich Whut cit Thimi Proper/v Assessment Law, WHEREAS: property taxation law; ANNUAL EXIEND1TURE LAW, 2014 establishing a budget Ibr the expenditure of revenues raised under its property expenditure of revenues raised in the current taxation year, and an interim budget 11w NOW ThEREFORE the Council of the Nadleh Whut en Band dill) enacts as NADLEH WHUT EN BAND of a first nation may make laws respecting taxation lbr local purposes of resene lands.

3 Law means this annual expenditure law enacted under paragraph 5(l )(h) of the Act: local revenues means money raised by the First Nation under a property taxation law; 5(1 )(a) of the Act; 3. The First Nation s annual budget for the budget year beginning April I, 2014, and ending March 31, 2015, is attached as a Schedule and the expenditures 4.( I) The First Nation s interim budget For the budget year beginning April I. 2015, and ending March , is comprised of (a) section 1 of Part I of the Schedule; and (b) all of Part 2 of the Schedule except 11w subsections 4(a) and 5(h) (2) The expenditures provided for in subsection (I) are authorized until the First Nat ion s annual expenditure law for the budget year referenced in subsection (1) and effect. 5. Expenditures of local revenues must he made only in accordance with the annual budget. 6. Where the first Nation wishes to authorize an expenditure not authorized iii this Law in accordance with Council procedure and the requirements oi 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 tins La 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 10. This Law must he construed as being remedial and must he given such fair, large and liberal construction and interpretation as best ensures the attainment of its year; provided for in the Schedule are authorized. comes into force and effect, at which time the interim budget ceases to have force property taxation law means a law enacted by the First Nation under paragraph taxable property means property in a reserve that is subject to taxation under a property taxation law; and Taxation Law means the Nadich Whut en Band J roperiy.taxathn, Law, this Law, or change the amount ol an expenditure authorized. Council must amend provision applies to the circumstances as they arise. objectives.

4 3 Councillor Chen l Barnetsoii Councillor ndj 5qcas Councillor Eleanor Lowe Councillor George Ge ge Sr. Ctnincillor Mark Lacerte Chief Martin Louie A quorum of Council consists of four (4) members of Council. THIS LAW IS H[.REBY DULY ENACTED by Council on the 3rd day of June, 2014, at Nadleh Whut en, in the Province of British Columbia, 13. This Law comes into force and effect on the day after it is approved by the this Law. (2) A reference to the Schedule is a reference to the Schedule to this Law. First Nations Tax Commission. 11.(1) The Schedule attached to this Law forms pail of and is an integral part of

5 I Local SCHEDULE REVENUES ANNUAL BUDGET AND I. Local revenues for current fiscal year: INTERIM BUDGET a. Property Tax S 45, Accumulated Surplus - revenues carried over from the previous fiscal year S 57, TOTAL REVENUES $ 103, EXPENDITURES I. General Government Expenditures $ 25, a. Executive and Legislative S 3, h. General Administrative S c. Other Gen. Government (BCAA and appeals) S 6, Protection Services S 2, a. Firefighting (service fee/lire hydrants) S 2, Transportation S 19, a. Roads and Streels $ 12, b. Snow and Ice Removal $ 5, c. Other Transportation (dust control) $ 2, Community Development S 28, a. Beautification Project $24, b. Weed Control $ 2, c. 9-I - Emergency Telephone Response.5 I d. Fraser Lake Libraiy S 1, Environmental I lealth Services S 26, a. Garbage Waste Collection and Disposal S 1, b. Sewer System Maintenance $25, Contingency S 3, TOTAL EXPENDITURES $ 103, BALANCE $0 Note: We have a the amount ofs8, service agreement for the with the Regional Fire, provision of District of Bulkley Nechako Garbage and 9-I-I services. in 4