First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
SOR/2007-277
FIRST NATIONS FISCAL MANAGEMENT ACT
FIRST NATIONS FISCAL AND STATISTICAL MANAGEMENT ACT
Registration 2007-12-06
First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations
P.C. 2007-1875 2007-12-06
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 ActFootnote a, hereby makes the annexed First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations.
Return to footnote aS.C. 2005, c. 9
Interpretation
Marginal note:Definitions
1 The following definitions apply in these Regulations.
- adjacent area
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
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
fibre optic improvements means fibre optic fibres, sheaths, wrapping, conduits, cables and other related improvements. (équipement de fibres optiques)
- incorporated area
incorporated area means an area incorporated as a municipality under the Local Government Act of British Columbia. (zone constituée)
- property
property means a right-of-way, any other right or interest in lands, or improvements. (propriété)
- provincial taxation laws
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
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
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. 1
Application
Marginal note:Application
2 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
Marginal note:Determination of assessable value
3 (1) 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:
(a) track in place of a railway company, including fibre optic improvements;
(b) rights-of-way for track referred to in paragraph (a);
(c) bridges of a railway company;
(d) fibre optic improvements of a non-railway company;
(e) utility systems of a non-railway company, including pipeline, cable, telephone, power, sewer, gas and related facilities; and
(f) other improvements lawfully located in a right-of-way area.
Marginal note:Adjustment factors
(2) Adjustment factors do not apply to the determination of assessable values of property under a property taxation law.
- SOR/2016-92, s. 2(F)
Marginal note:Maximum tax rates for railway companies
4 (1) 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.
Marginal note:Maximum tax rates for non-railway companies
(2) 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.
Marginal note:Exemptions and inclusions
(3) A 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.
Marginal note:Adjustment factors
(4) For the purposes of subsection (1), the adjustment factors applicable to the determination of tax rates shall be
(a) 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
(b) in 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. 2
Coming into Force
Marginal note:Coming into force date
5 These Regulations come into force on January 1, 2008.
SCHEDULE 1(Sections 1 and 2)
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 | In the Province of British Columbia In the Yale Division of Yale District In Seabird Island Indian Reserve All 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. |
| 3 | Adams Lake Indian Band | In the Province of British Columbia In Kamloops Division of Yale District Firstly: 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). |
| 4 | Chawathil First Nation |
|
| 5 | Matsqui First Nation | In the Province of British Columbia In New Westminster District In Sahhacum Indian Reserve No. 1 All 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. |
| 6 | Neskonlith Indian Band | In the Province of British Columbia In Kamloops Division of Yale District Firstly: 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). |
| 7 | Kanaka Bar Indian Band | In the Province of British Columbia In Kamloops Division of Yale District All 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). |
| 8 | Shuswap First Nation | In the Province of British Columbia In Kootenay District All 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). |
| 9 | Cook’s Ferry |
|
| 10 | Little Shuswap Lake Indian Band |
|
- 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
SCHEDULE 2(Section 4)
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 |
|
- SOR/2008-266, s. 3
- SOR/2016-92, s. 6
- SOR/2016-154, s. 3
- SOR/2018-238, s. 4
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