Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to paragraph 36(1)(d) of the First Nations Fiscal and Statistical Management Act a, hereby makes the annexed First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations. S.C. 2005, c. 9
Interpretation
The following definitions apply in these Regulations.
adjacent area in respect of a First Nation set out in Schedule 1, 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)
fibre optic improvements means fibre optic fibres, sheaths, wrapping, conduits, cables and other related improvements. (équipement de fibres optiques)
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 property taxation laws made by the council of a First Nation set out in Schedule 1 in respect of taxation of property in a right-of-way area.
Property Taxation Laws
Subject to subsection (2), a property taxation 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 property taxation law.
Subject to subsection (3), the tax rate for a taxation year established under a property taxation 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 property taxation 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 shall be
in respect of the Adams Lake Indian Band, Chawathil First Nation, Cook’s Ferry Indian Band, Kanaka Bar Indian Band, Leq’a:mel First Nation, Little Shuswap Lake Indian Band, Matsqui First Nation, Neskonlith Indian Band and Shuswap First Nation, the adjustment factors that apply to property in incorporated areas; and
in respect of the Seabird Island Indian Band, the adjustment factors that apply in the District of Kent.
Coming into Force
These Regulations come into force on January 1, 2008.
Right-of-Way Areas Item Column 1 Column 2 First Nation Description of Right-of-way Area 1 Leq’a:mel First Nation 2 Seabird Island Indian Band 3 Adams Lake Indian Band 4 Chawathil First Nation 5 Matsqui First Nation 6 Neskonlith Indian Band 7 Kanaka Bar Indian Band 8 Shuswap First Nation 9 Cook’s Ferry 10 Little Shuswap Lake Indian Band
Determination of First Nations’ Tax Rates for Property in Right-of-Way Areas Item Column 1 Column 2 First Nation Tax Base for Adjacent Area 1 Leq’a:mel First Nation 2 Seabird Island Indian Band 3 Adams Lake Indian Band 4 Chawathil First Nation 5 Matsqui First Nation 6 Neskonlith Indian Band 7 Kanaka Bar Indian Band 8 Shuswap First Nation 9 Cook’s Ferry 10 Little Shuswap Lake Indian Band