____________________ FIRST NATION
ANNUAL RATES LAW, 20__
WHEREAS:
A. Pursuant to section 5 of the First Nations Fiscal and Statistical Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands, interests in reserve lands or rights to occupy, possess or use reserve lands, including laws to establish tax rates and apply them to the assessed value of lands, interests and rights in the reserve;
[Note to First Nation: Choose the first option if you have new assessment and taxation laws under the FSMA; choose the second option if you have section 83 by-laws that have transitioned under the FSMA. Delete the option that you do not use.
B. The Council of the ____________ First Nation has enacted [list Assessment Law, Taxation Law and other property taxation laws enacted by the First Nation], respecting taxation for local purposes on reserve; and
B. The Council of the ____________ First Nation has enacted [insert proper citation for assessment and taxation by-laws made under s.83 Indian Act], which laws have been deemed to be property taxation laws made under the First Nations Fiscal and Statistical Management Act, pursuant to section 145 of that Act; and]
C. Section 10 of the First Nations Fiscal and Statistical 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, interests or rights in the reserve;
NOW THEREFORE the Council of the _____________________ First Nation duly enacts as follows:
1. This Law may be cited as the ___________ First Nation Annual Rates Law, 20__.
2. In this Law:
“Act” means the First Nations Fiscal and Statistical Management Act, S.C. 2005, c.9, and the regulations made under that Act;
“Assessment Law” means the ___________ First Nation Property Assessment Law, 20__;
“First Nation” means the ___________First Nation, 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” means property in a reserve that is subject to taxation under a property taxation law; and
“Taxation Law” means the _______ First Nation Property Taxation Law, 20__.
3. Taxes levied pursuant to the Taxation Law for the taxation year 20__ 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 ___ dollars ($ __), the taxable property shall be taxed at ___ dollars ($ __) for the taxation year.
5. Notwithstanding any other provision of this Law, if the First Nations Financial Management Board gives notice to Council pursuant to the Act that third-party management of the revenues raised under this Law is required, Council authorizes the First Nations Financial Management Board to act as agent of the First Nation to fulfill any of the powers and obligations of the Council under this Law and the Act.
6. 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.
7. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
8. 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.
9. The Schedule attached to this Law forms part of and is an integral part of this Law.
10. This Law comes into force and effect on the later of ___________ and the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the ___ day of ____________, 20___, at _____________________, in the Province of ______________________.
A quorum of Council consists of __________________ (____) members of Council.
[Name]
Chief [please spell out the name]
[Name]
Councillor [please spell out the name]
[Name]
Councillor [please spell out the name]
SCHEDULE
TAX RATES
[Note to First Nation: Include only those classes applicable to your Province.]
PROPERTY CLASS RATE PER [insert applicable rate presentation]
British Columbia
Class 1 - Residential
Class 2 - Utilities
Class 4 - Major Industry
Class 5 - Light Industry
Class 6 - Business and Other
Class 7 - Forest Land
Class 8 - Recreational Property/Non-Profit Organization
Class 9 - Farm
Alberta
Class 1 - Residential
Class 2 - Non-Residential
Class 3 - Farmland
Class 4 - Machinery and Equipment
Saskatchewan
Non-Arable (Range) Land and Improvements
Other Agricultural Land and Improvements
Residential
Multi-Unit Residential
Seasonal Residential
Commercial and Industrial
Elevators
Railway Rights-of-Way and Pipeline
Manitoba
Residential 1
Residential 2
Residential 3: Condominiums and Co-operatives
Farm Property
Pipeline Property
Railway Property
Institutional Property
Designated Recreational Property
Other Property
Ontario
Residential
Multi-Residential
Commercial
Industrial
Pipeline
Farm
Managed Forests
[Optional classes:
New Multi-Residential
Office Building
Shopping Centre
Parking Lots and Vacant Land
Large Industrial
Professional Sports Facility
Resort Condominium]
Quebec
Industrial Immovables
Other Non-Residential Immovables
Immovables Consisting of Six or More Dwellings
Other Residential Immovables
Serviced Vacant Land
New Brunswick
Residential
Non-Residential
Nova Scotia
Residential
Commercial
Resource Property
Prince Edward Island
Non-Commercial
Commercial
Newfoundland & Labrador
Residential
Part Residential
Commercial
Part Commercial
Yukon
Residential
Non-Residential
Agriculture and Grazing
NWT
Class 1 - Commercial
Class 2 - Industrial
Class 3 - Extraction and Processing of Hydrocarbons
Class 4 - Extraction and Processing of Minerals
Class 5 - Pipeline
Class 6 - Electrical, CCTV, Railway, Natural Gas
Class 7 - Residential
Class 8 - Residential Mobile Home
Class 9 - Residential (low-density multi)
Class 10 - Residential (mid-density multi)
Class 11 - Residential (high-density multi)
Class 12 - Non-Profit Institutional
Class 13 - Non-Profit Recreational
Class 14 - Agricultural
Class 15 - Classes 7-11 within 50 km of municipal taxation area with all-season road access
Class 16 - Classes 1-2 within 50 km of municipal taxation area with all-season road access
Nunavut
Class 1 - Commercial
Class 2 - Industrial
Class 3 - Extraction and Processing of Hydrocarbons
Class 4 - Extraction and Processing of Minerals
Class 5 - Pipeline
Class 6 - Electrical, CCTV, Railway, Natural gas
Class 7 - Residential
Class 8 - Residential Mobile Home
Class 9 - Residential (low-density multi)
Class 10 - Residential (mid-density multi)
Class 11 - Residential (high-density multi)
Class 12 - Non-Profit Institutional
Class 13 - Non-Profit Recreational
Class 14 - Agricultural
Class 15 - Classes 7-11 within 50 km of municipal taxation area with all-season road access
Class 16 - Classes 1-2 within 50 km of municipal taxation area with all-season road access