Whereas the taxation of property interests within reserves is an important element of self-government;
Whereas, to facilitate the implementation of property taxation on reserve land, the First Nations set out in Schedule 1 to the annexed Regulations wish to provide railway companies occupying reserve land with levels of property taxation that are predictable and comparable to levels of property taxation under provincial laws, and have requested that the Governor in Council make those Regulations;
And whereas the Indian Taxation Advisory Board was established by Canada to, among other things, advise and assist the Minister of Indian Affairs and Northern Development on policy issues related to section 83 of the Indian Act, to foster harmony between taxation by First Nations and taxation by other authorities and to ensure compliance with the principles of equity, natural justice and fairness;
Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to subsection 83(5) a of the Indian Act, hereby makes the annexed Property Assessment and Taxation (Railway Right-of-Way) Regulations. R.S., c. 17 (4th Supp.), s. 10(3)
Interpretation
The following definitions apply in these Regulations.
Act means the Indian Act. (Loi)
adjacent area, in respect of a First Nation, means the incorporated or unincorporated area bordering a majority of those reserves of the First Nation that contain right-of-way areas. (zone adjacente)
adjustment factor means the adjustment factor set out in the Railway Corporations Assessment Regulation, B.C. Reg. 51/2016, as amended from time to time. (facteur de rajustement)
band council means the council of a First Nation. (conseil de bande)
by-law means a by-law made under subsection 83(1) of the Act. (règlement administratif)
Canadian Pacific Railway Company includes any successor to the Canadian Pacific Railway Company. (Compagnie de chemin de fer Canadien Pacifique)
fibre optic improvements means fibre optic fibres, sheaths, wrapping, conduits, cables and other related improvements. (équipement de fibres optiques)
First Nation means an Indian band set out in column 1 of Schedule 1. (première nation)
incorporated area means an area incorporated as a municipality under the Local Government Act of British Columbia. (zone constituée)
property means a right-of-way, any other right or interest in lands, or improvements. (propriété)
provincial taxation laws means the laws and regulations of British Columbia respecting property taxation, including the Assessment Act, Railway Corporations Assessment Regulation, Hospital District Act, School Act, Local Government Act and Taxation (Rural Area) Act, as amended from time to time. (lois fiscales provinciales)
right-of-way area, in respect of a First Nation set out in column 1 of Schedule 1, means the lands described in column 2. (zone d’emprise)
track in place has the same meaning as track in place of a railway corporation in subsection 21(15) of the Assessment Act of British Columbia, as amended from time to time. (voie ferrée existante)
Application
These Regulations apply to by-laws made by a band council in respect of taxation of property in a right-of-way area.
Taxation By-laws
A band council shall refer a draft of each by-law proposed to be made in respect of taxation of property in a right-of-way area to the First Nations Tax Commission for review and recommendations prior to making the by-law.
Subject to subsection (2), a by-law in respect of taxation of property in a right-of-way area shall provide that an assessor must determine the assessable value of the following types of property using the assessment rates, adjustments, exceptions, inclusions and exclusions that would be applied if the property were subject to provincial taxation laws:
track in place of a railway company, including fibre optic improvements;
rights-of-way for track referred to in paragraph (a);
bridges of a railway company;
fibre optic improvements of a non-railway company;
utility systems of a non-railway company, including pipeline, cable, telephone, power, sewer, gas and related facilities; and
other improvements lawfully located in a right-of-way area.
Adjustment factors do not apply to the determination of assessable values of property under a by-law.
Subject to subsection (3), the tax rate for a taxation year established under a by-law enacted by a First Nation set out in column 1 of Schedule 2 in respect of property of a railway company in a right-of-way area shall not exceed the rate equal to the sum of the products, determined for each of the tax bases set out in column 2, of A × B where A is the tax rate established for that taxation year under provincial taxation laws for that tax base; and B is the adjustment factor for that tax base.
Subject to subsection (3), the tax rate for a taxation year established under a by-law enacted by a First Nation set out in column 1 of Schedule 2 in respect of improvements of a company other than a railway company in a right-of-way area shall not exceed the rate equal to the sum of the tax rates, established for that taxation year under provincial taxation laws, for the tax bases set out in column 2.
For the purposes of subsection (1), the adjustment factors applicable to the determination of tax rates for the Boothroyd Indian Band, Nicomen Indian Band, Siska Indian Band and Skuppah Indian Band shall be the adjustment factors that apply to property in incorporated areas.
Coming into Force
These Regulations come into force on the day on which they are registered.
Right-of-Way Areas Item Column 1 Column 2 First Nation Description of Right-of-way Area 1[Repealed, SOR/2008-265, s. 2] 1.01 Boothroyd Indian Band 1.1[Repealed, SOR/2008-265, s. 3] 2[Repealed, SOR/2018-237, s. 3] 2.1[Repealed, SOR/2016-91, s. 3] 2.11[Repealed, SOR/2007-278, s. 5] 2.2[Repealed, SOR/2018-237, s. 3] 3 and 3.01[Repealed, SOR/2008-265, s. 4] 3.1 Nicomen Indian Band 4[Repealed, SOR/2007-278, s. 6] 4.1 Siska Indian Band 5 Skuppah Indian Band
Determination of First Nations’ Tax Rates for Companies with Class 2 Property in Right-of-Way Areas Item Column 1 Column 2 First Nation Tax Base for Adjacent Area 1[Repealed, SOR/2008-265, s. 5] 1.01 Boothroyd Indian Band 1.1[Repealed, SOR/2008-265, s. 6] 2[Repealed, SOR/2018-237, s. 4] 2.1[Repealed, SOR/2016-91, s. 4] 2.11[Repealed, SOR/2007-278, s. 8] 2.2[Repealed, SOR/2018-237, s. 4] 3 and 3.01[Repealed, SOR/2008-265, s. 7] 3.1 Nicomen Indian Band 4[Repealed, SOR/2007-278, s. 9] 4.1 Siska Indian Band 5 Skuppah Indian Band