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First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations (SOR/2007-277)

Regulations are current to 2020-09-09 and last amended on 2018-11-09. Previous Versions

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.

Interpretation

Marginal note:Definitions

 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

 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

  •  (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

  •  (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

 These Regulations come into force on January 1, 2008.

SCHEDULE 1(Sections 1 and 2)

Right-of-Way Areas

ItemColumn 1Column 2
First NationDescription of Right-of-way Area
1Leq’a:mel First Nation
  • (a) In the Province of British Columbia

    In New Westminster District

    All 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).

  • (b) In the Province of British Columbia

    In New Westminster District

    All 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 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.

3Adams 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).

4Chawathil First Nation
  • (a) In the Province of British Columbia

    In Yale Division of Yale District

    All 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).

  • (b) In the Province of British Columbia

    In Yale Division of Yale District

    All 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).

  • (c) In the Province of British Columbia

    In Yale Division of Yale District

    All 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).

  • (d) In the Province of British Columbia

    In Yale Division of Yale District

    All 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 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.

6Neskonlith 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).

7Kanaka 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).

8Shuswap 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).

9Cook’s Ferry
  • (a) In the Province of British Columbia

    In Kamloops Division of Yale District

    In Kumcheen Indian Reserve No. 1

    All 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.

  • (b) In the Province of British Columbia

    In Kamloops Division of Yale District

    In Spences Bridge Indian Reserve No. 4

    All 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.

  • (c) In the Province of British Columbia

    In Kamloops Division of Yale District

    In Lower Shawniken Indian Reserve No. 4A

    All 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.

  • (d) In the Province of British Columbia

    In Kamloops Division of Yale District

    In Pemynoos Indian Reserve No. 9

    All 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.

  • (e) In the Province of British Columbia

    In Kamloops Division of Yale District

    In Pokheitsk Indian Reserve No. 10

    All 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.

  • (f) In the Province of British Columbia

    In Kamloops Division of Yale District

    In Spatsum Indian Reserve No. 11

    All 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.

  • (g) In the Province of British Columbia

    In Kamloops Division of Yale District

    In Spatsum Indian Reserve No. 11A

    All 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 Band
  • (a) In the Province of British Columbia

    In Kamloops Division of Yale District

    Firstly: 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).

  • (b) In the Province of British Columbia

    In Kamloops Division of Yale District

    Firstly: 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

SCHEDULE 2(Section 4)

Determination of First Nations’ Tax Rates for Property in Right-of-Way Areas

ItemColumn 1Column 2
First NationTax Base for Adjacent Area
1Leq’a:mel First Nation
  • (a) Basic School

  • (b) Provincial Rural

  • (c) Fraser Valley Hospital

  • (d) Area “G” Fraser Valley Regional District

  • (e) B.C. Assessment

  • (f) Municipal Finance Authority

  • (g) North Fraser Fire Protection

2Seabird Island Indian Band
  • (a) Basic School

  • (b) District of Kent General Municipal Purpose

  • (c) Fraser-Cheam Regional District

  • (d) Fraser-Cheam Regional Hospital

  • (e) B.C. Assessment

  • (f) Municipal Finance Authority

3Adams Lake Indian Band
  • (a) Basic School

  • (b) District of Salmon Arm General Municipal Purpose

  • (c) Columbia Shuswap Regional District (as to District of Salmon Arm)

  • (d) Regional Hospital (as to District of Salmon Arm)

  • (e) Regional Library (as to District of Salmon Arm)

  • (f) B.C. Assessment

  • (g) Municipal Finance Authority

4Chawathil First Nation
  • (a) Basic School

  • (b) District of Hope General Municipal Purpose

  • (c) District of Hope Policing

  • (d) Fraser Valley Hospital

  • (e) Area “B” Fraser Valley Regional District

  • (f) B.C. Assessment

  • (g) Municipal Finance Authority

5Matsqui First Nation
  • (a) Basic School

  • (b) City of Abbotsford General Municipal Purpose

  • (c) City of Abbotsford Specified Area

  • (d) Fraser Valley Regional District

  • (e) Fraser Valley Regional Hospital

  • (f) Fraser Valley Regional Library

  • (g) B.C. Assessment

  • (h) Municipal Finance Authority

6Neskonlith Indian Band
  • (a) Basic School

  • (b) Provincial Rural

  • (c) Area “L” Thompson-Nicola Regional District

  • (d) Thompson Hospital

  • (e) Thompson-Nicola Hospital

  • (f) B.C. Assessment

  • (g) Municipal Finance Authority

7Kanaka Bar Indian Band
  • (a) Basic School

  • (b) Provincial Rural

  • (c) Police

  • (d) Thompson Hospital

  • (e) Area “I” Thompson-Nicola Regional District

  • (f) TV Rebroadcast

  • (g) B.C. Assessment

  • (h) Municipal Finance Authority

8Shuswap First Nation
  • (a) Basic School

  • (b) Provincial Rural

  • (c) Kootenay East Hospital

  • (d) Area “F” East Kootenay Regional District

  • (e) B.C. Assessment

  • (f) Municipal Finance Authority

  • (g) Police

  • (h) Columbia Valley Recreation

9Cook’s Ferry
  • (a) Basic School

  • (b) Provincial Rural

  • (c) Thompson Hospital

  • (d) Thompson-Nicola Hospital

  • (e) Area “I” Thompson-Nicola Regional District

  • (f) B.C. Assessment

  • (g) Municipal Finance Authority

10Little Shuswap Lake Indian Band
  • (a) Basic School

  • (b) Provincial Rural

  • (c) Area “C” Columbia Shuswap Regional District

  • (d) North Okanagan – Columbia Shuswap Hospital

  • (e) Columbia Shuswap Hospital

  • (f) Okanagan Regional Library

  • (g) Area “C” Columbia Shuswap Regional District Fire Services

  • (h) B.C. Assessment

  • (i) Municipal Finance Authority

  • SOR/2008-266, s. 3
  • SOR/2016-92, s. 6
  • SOR/2016-154, s. 3
  • SOR/2018-238, s. 4
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