FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACTFirst Nations Property Assessment and Taxation (Railway Rights-of-Way) RegulationsP.C.2007-1875200712
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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 Acta, hereby makes the annexed First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations.S.C. 2005, c. 9InterpretationDefinitionsThe 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)SOR/2016-92, s. 1; SOR/2018-238, s. 1ApplicationApplicationThese 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 LawsDetermination of assessable valueSubject 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; andother improvements lawfully located in a right-of-way area.Adjustment factorsAdjustment factors do not apply to the determination of assessable values of property under a property taxation law.SOR/2016-92, s. 2(F)Maximum tax rates for railway companiesSubject 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, ofA×BwhereAis the tax rate established for that taxation year under provincial taxation laws for that tax base; andBis the adjustment factor for that tax base.Maximum tax rates for non-railway companiesSubject 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.Exemptions and inclusionsA tax rate referred to in subsection (1) or (2) shall incorporate the same exemptions, exceptions, inclusions and exclusions that would be applicable to the property if the property were subject to the provincial taxation laws applicable to the adjacent area.Adjustment factorsFor the purposes of subsection (1), the adjustment factors applicable to the determination of tax rates shall bein 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; andin respect of the Seabird Island Indian Band, the adjustment factors that apply in the District of Kent.SOR/2008-266, s. 1; SOR/2016-92, s. 3; SOR/2016-154, s. 1; SOR/2018-238, s. 2Coming into ForceComing into force dateThese Regulations come into force on January 1, 2008.(Sections 1 and 2)
Right-of-Way AreasItemColumn 1Column 2First NationDescription of Right-of-way Area1Leq’a:mel First NationIn the Province of British ColumbiaIn New Westminster DistrictAll of those lands within Lakahahmen Indian Reserve No. 11 shown as Lots 18, 19 and 20 on Plan RSBC 3690R recorded in the Canada Lands Surveys Records in Ottawa.Containing about 2.66 ha (6.59 acres).In the Province of British ColumbiaIn New Westminster DistrictAll those lands within Holachten Indian Reserve No. 8 shown as the Canadian Pacific Railway Main Line Right of Way on Plans RR2009 and RR1473A recorded in the Canada Lands Surveys Records in Ottawa. Copies of those plans are deposited in the New Westminster Land Title Office under numbers 908 and 2887.Containing about 8.40 ha (20.76 acres).2Seabird Island Indian BandIn the Province of British ColumbiaIn the Yale Division of Yale DistrictIn Seabird Island Indian ReserveAll those lands shown as Lot 258 on a Registration Plan of Railway Right of Way Area prepared by Mr. D. George Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3316R.Containing about 25.6 ha, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.3Adams Lake Indian BandIn the Province of British ColumbiaIn Kamloops Division of Yale DistrictFirstly: All those lands within Stequmwhulpa Indian Reserve No. 5 shown as the Canadian Pacific Railway Right of Way on Plan RR1399 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.11 ha (22.50 acres).Secondly: All those lands within Stequmwhulpa Indian Reserve No. 5 shown as Lot 11 on Plan 88122 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 1.13 ha (2.79 acres).Thirdly: All that part of Switsemalph Indian Reserve No. 6 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.56 ha (23.63 acres).Fourthly: All that part of Switsemalph Indian Reserve No. 7 shown as the Canadian Pacific Railway on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 4.49 ha (11.10 acres).4Chawathil First NationIn the Province of British ColumbiaIn Yale Division of Yale DistrictAll those lands within Schkam Indian Reserve No. 2 shown as the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286. Containing about 13.36 ha (33.01 acres).In the Province of British ColumbiaIn Yale Division of Yale DistrictAll those lands within Chawathil Indian Reserve No. 4 shown as a 17.89 ha (44.21 acre) part of the Canadian Pacific Railway Main Line Right of Way on Plan RR2007 recorded in the Canada Lands Surveys Records in Ottawa; a copy of which is deposited in the Kamloops Land Title Office under number 286.Saving and excepting all those lands lying westerly of the easterly boundary of Chawathil Indian Reserve No. 4 through the 3.06 ha (7.569 acre) part on Plan 46371 deposited in the Kamloops Land Titles Office; a copy of which is recorded in the Canada Lands Surveys Records in Ottawa under number 87796.The remainder containing about 16.55 ha (40.89 acres).In the Province of British ColumbiaIn Yale Division of Yale DistrictAll those lands shown as Lot 1 of Section 21, Township 5, Range 26, West of the 6th Meridian, shown on Plan EPP27024 deposited in the Kamloops Land Title Office; a copy of which is recorded under number 101786 in the Canada Lands Surveys Records in Ottawa. Containing about 0.237 hectares (0.586 acres).In the Province of British ColumbiaIn Yale Division of Yale DistrictAll that parcel of land containing an area of 0.06 hectares (0.15 acres) more or less, shown on Plan 48856 deposited in the New Westminster Land Title Office; a copy of which is recorded under number 58901 in the Canada Lands Surveys Records in Ottawa.5Matsqui First NationIn the Province of British ColumbiaIn New Westminster DistrictIn Sahhacum Indian Reserve No. 1All those lands shown as Lot 1 on Plan 85344 recorded in the Canada Lands Surveys Records in Ottawa.Containing 1.06 ha (2.62 acres) more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.6Neskonlith Indian BandIn the Province of British ColumbiaIn Kamloops Division of Yale DistrictFirstly: All those lands within Neskonlith Indian Reserve No. 2 shown as the Canadian Pacific Railway on Plan RR590 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 17.89 ha (44.21 acres).Secondly: All those lands within Switsemalph Indian Reserve No. 3 shown as part of the Canadian Pacific Railway Right of Way on Plan RR1242 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 6.57 ha (16.23 acres).7Kanaka Bar Indian BandIn the Province of British ColumbiaIn Kamloops Division of Yale DistrictAll those lands within Whyeek Indian Reserve No. 4 shown as Lot 2 on Plan RSBC 3695R recorded in the Canada Lands Surveys Records in Ottawa. Containing about 45.1 ha (111.44 acres).8Shuswap First NationIn the Province of British ColumbiaIn Kootenay DistrictAll those lands within Shuswap Indian Reserve shown as the Kootenay Central Railway Right-of-Way on Plan RR1469 recorded in the Canada Lands Surveys Records in Ottawa. A copy of that plan is deposited in the Land Title Office at Nelson under number 1203. Containing about 9.20 ha (22.75 acres).9Cook’s FerryIn the Province of British ColumbiaIn Kamloops Division of Yale DistrictIn Kumcheen Indian Reserve No. 1All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. D.G. Fenning C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3312R.Containing about 2.22 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.In the Province of British ColumbiaIn Kamloops Division of Yale DistrictIn Spences Bridge Indian Reserve No. 4All those lands shown on a Registration Plan of Railway Rights of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3322R.Containing about 0.45 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.In the Province of British ColumbiaIn Kamloops Division of Yale DistrictIn Lower Shawniken Indian Reserve No. 4AAll those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3321R.Containing about 11.9 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.In the Province of British ColumbiaIn Kamloops Division of Yale DistrictIn Pemynoos Indian Reserve No. 9All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3320R.Containing about 51 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.In the Province of British ColumbiaIn Kamloops Division of Yale DistrictIn Pokheitsk Indian Reserve No. 10All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3319R.Containing about 4.48 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.In the Province of British ColumbiaIn Kamloops Division of Yale DistrictIn Spatsum Indian Reserve No. 11All those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3317R.Containing about 4.92 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.In the Province of British ColumbiaIn Kamloops Division of Yale DistrictIn Spatsum Indian Reserve No. 11AAll those lands shown on a Registration Plan of Railway Right of Way Area prepared by Mr. Edward Eaton C.L.S., B.C.L.S. in May 2001 and recorded in the Canada Lands Surveys Records in Ottawa under number RSBC 3318R.Containing about 9.18 hectares, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.10Little Shuswap Lake Indian BandIn the Province of British ColumbiaIn Kamloops Division of Yale DistrictFirstly: All of those lands within Chum Creek Indian Reserve No. 2, shown as the Canadian Pacific Railway Right of Way on Plan RR1398 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the plan is deposited in the Kamloops Land Title Office under number 31. Save and except Lot 40 on Plan RSBC 3700R recorded in the Canada Lands Surveys Records in Ottawa. Containing about 9.670 hectares (23.89 acres).Secondly: All of those lands within Chum Creek Indian Reserve No. 2, shown as Lots 38, 39 and 44 on Plan 88122 recorded in the Canada Lands Surveys Records in Ottawa. Containing about 4.383 hectares (10.83 acres).Containing together about 14.053 hectares (34.72 acres).In the Province of British ColumbiaIn Kamloops Division of Yale DistrictFirstly: All of those lands within North Bay Indian Reserve No. 5, shown as Lots 52, 53 and 54 on Plan RSBC 3698R recorded in the Canada Lands Surveys Records in Ottawa. Containing about 7.30 hectares (18.04 acres).Secondly: All of those lands within North Bay Indian Reserve No. 5, shown as Block C on Plan A592 deposited in the Kamloops Land Title Office. A copy of the plan is recorded in the Canada Lands Surveys Records in Ottawa under number RR1148A. Containing about 0.915 hectares (2.26 acres).Containing together about 8.215 hectares (20.30 acres).
SOR/2008-266, s. 2; SOR/2013-237, s. 1; SOR/2016-92, ss. 4(F), 5; SOR/2016-154, s. 2; SOR/2018-238, s. 3(Section 4)
Determination of First Nations’ Tax Rates for Property in Right-of-Way AreasItemColumn 1Column 2First NationTax Base for Adjacent Area1Leq’a:mel First NationBasic SchoolProvincial RuralFraser Valley HospitalArea “G” Fraser Valley Regional DistrictB.C. AssessmentMunicipal Finance AuthorityNorth Fraser Fire Protection2Seabird Island Indian BandBasic SchoolDistrict of Kent General Municipal PurposeFraser-Cheam Regional DistrictFraser-Cheam Regional HospitalB.C. AssessmentMunicipal Finance Authority3Adams Lake Indian BandBasic SchoolDistrict of Salmon Arm General Municipal PurposeColumbia Shuswap Regional District (as to District of Salmon Arm)Regional Hospital (as to District of Salmon Arm)Regional Library (as to District of Salmon Arm)B.C. AssessmentMunicipal Finance Authority4Chawathil First NationBasic SchoolDistrict of Hope General Municipal PurposeDistrict of Hope PolicingFraser Valley HospitalArea “B” Fraser Valley Regional DistrictB.C. AssessmentMunicipal Finance Authority5Matsqui First NationBasic SchoolCity of Abbotsford General Municipal PurposeCity of Abbotsford Specified AreaFraser Valley Regional DistrictFraser Valley Regional HospitalFraser Valley Regional LibraryB.C. AssessmentMunicipal Finance Authority6Neskonlith Indian BandBasic SchoolProvincial RuralArea “L” Thompson-Nicola Regional DistrictThompson HospitalThompson-Nicola HospitalB.C. AssessmentMunicipal Finance Authority7Kanaka Bar Indian BandBasic SchoolProvincial RuralPoliceThompson HospitalArea “I” Thompson-Nicola Regional DistrictTV RebroadcastB.C. AssessmentMunicipal Finance Authority8Shuswap First NationBasic SchoolProvincial RuralKootenay East HospitalArea “F” East Kootenay Regional DistrictB.C. AssessmentMunicipal Finance AuthorityPoliceColumbia Valley Recreation9Cook’s FerryBasic SchoolProvincial RuralThompson HospitalThompson-Nicola HospitalArea “I” Thompson-Nicola Regional DistrictB.C. AssessmentMunicipal Finance Authority10Little Shuswap Lake Indian BandBasic SchoolProvincial RuralArea “C” Columbia Shuswap Regional DistrictNorth Okanagan – Columbia Shuswap HospitalColumbia Shuswap HospitalOkanagan Regional LibraryArea “C” Columbia Shuswap Regional District Fire ServicesB.C. AssessmentMunicipal Finance Authority
SOR/2008-266, s. 3; SOR/2016-92, s. 6; SOR/2016-154, s. 3; SOR/2018-238, s. 4