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w w WHITE BEAR FIRST NATIONS CHIEF & BAND COUNCIL 2025 2026 w w
BAND COUNCIL RESOLUTION ("BCR")
White Bear First Nations Annual Tax Rates Law 2025
Resolution Title
2025-2026/47 Resolution no.
This Band Council Resolution is hereby entered into the meeting of the White Bear First Nations Chief and Council which is duly convened on this 19 th day of March 2026
WHEREAS:
A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interests or rights in reserve lands, including laws to establish tax rates and apply them to the assessed value of those lands and interests or rights;
B. The council of the First Nation has made a property assessment law and a property taxation law; and
C. Subsection 10(1} of the First Nations Fiscal 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 and interests or rights;
NOW THEREFORE the Council of the White Bear First Nations duly enacts as follows:
1. This Law may be cited as the White Bear First Nations Annual Tax Rates Law, 2025.
2. In this Law:
"Act" means the First Nations Fiscal Managemen t Act, S.C. 2005, c. 9, and the regulations made under that Act;
"Assessment Law" means the White Bear First Nations Assessment Law, 2018;
"First Nation" means the White Bear First Nations, being a band named in the schedule to the Act;
BCR 2025-2026/47 Quorum: Four (4)
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WHITE BEAR FIRST NATIONS CHIEF & BAND COUNCIL 2025 2026 w j
"property taxation law" means a law enacted by the First Nation under paragraph S(l)(a) of the Act;
"taxable property" has the meaning given to that term in the Taxation Law; and
"Taxation Law" means the White Bear First Nations Taxation Law, 2018.
3. Taxes levied pursuant to the Taxation Law for the taxation year 2025 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 one hundred dollars ($100), the taxable property shall be taxed at one hundred dollars ($100) for the taxation year.
5. 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.
6. Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
7. 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.
8. The Schedule attached to this Law forms part of and is an integral part of this Law.
9. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
THIS LAW IS HEREBY DULY ENACTED by Council on the 19th day of March 2026, at White Bear, in the Province of Saskatchewan.
Chief Jonatha~
Councillor Tanya Littlechief Councillor Brett Standingread-;=--=--==
Councillor Sava
Councillor Tany
BCR 2025-2026/47 Quorum: Four (4)
PROPERTY CLASS Class 6 Commercial and Industrial Class 8 Railway Rights-of-Way and Pipeline
SCHEDULE TAX RATES
RATE PER $1,000 of Assessed Value
51.28500
47.90046
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