Property Assessment and Taxation (Railway Right-of-Way) Regulations

Contents

Whereas the taxation of property interests within reserves is an important element of self-government;Whereas, to facilitate the implementation of property taxation on reserve land, the First Nations set out in Schedule 1 to the annexed Regulations wish to provide railway companies occupying reserve land with levels of property taxation that are predictable and comparable to levels of property taxation under provincial laws, and have requested that the Governor in Council make those Regulations;And whereas the Indian Taxation Advisory Board was established by Canada to, among other things, advise and assist the Minister of Indian Affairs and Northern Development on policy issues related to section 83 of the Indian Act, to foster harmony between taxation by First Nations and taxation by other authorities and to ensure compliance with the principles of equity, natural justice and fairness;Therefore, Her Excellency the Governor General in Council, on the recommendation of the Minister of Indian Affairs and Northern Development, pursuant to subsection 83(5) of the Indian Act, hereby makes the annexed Property Assessment and Taxation (Railway Right-of-Way) Regulations.^note

Interpretation

1Definitions#

The following definitions apply in these Regulations.

Act means the Indian Act. (Loi)

adjacent area, in respect of a First Nation, 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)

band council means the council of a First Nation. (conseil de bande)

by-law means a by-law made under subsection 83(1) of the Act. (règlement administratif)

Canadian Pacific Railway Company includes any successor to the Canadian Pacific Railway Company. (Compagnie de chemin de fer Canadien Pacifique)

fibre optic improvements means fibre optic fibres, sheaths, wrapping, conduits, cables and other related improvements. (équipement de fibres optiques)

First Nation means an Indian band set out in column 1 of Schedule 1. (première nation)

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

2Application#

These Regulations apply to by-laws made by a band council in respect of taxation of property in a right-of-way area.

Taxation By-laws

3First Nations Tax Commission review#

A band council shall refer a draft of each by-law proposed to be made in respect of taxation of property in a right-of-way area to the First Nations Tax Commission for review and recommendations prior to making the by-law.^note

4Determination of assessable value#

(1)Subject to subsection (2), a by-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.

(2)Adjustment factors do not apply to the determination of assessable values of property under a by-law.

^note

5Maximum tax rates for railway companies#

(1)Subject to subsection (3), the tax rate for a taxation year established under a by-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

(2)Subject to subsection (3), the tax rate for a taxation year established under a by-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.

(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.

(4)For the purposes of subsection (1), the adjustment factors applicable to the determination of tax rates for the Boothroyd Indian Band, Nicomen Indian Band, Siska Indian Band and Skuppah Indian Band shall be the adjustment factors that apply to property in incorporated areas.

^note

Coming into Force

6Coming into force date#

These Regulations come into force on the day on which they are registered.

Schedule 1 · (Section 1)

Item | Column 1 | Column 2First Nation | Description of Right-of-way Area1 | [Repealed, SOR/2008-265, s. 2]1.01 | Boothroyd Indian Band | (a)In the Province of British Columbia In Yale Division of Yale District In Speyum Indian Reserve No. 3Firstly, all those lands shown as Parcel 1 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 3325R.Containing an area of 32.0 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.Secondly, all those lands shown as Parcel 2, being the travelled portion of the Chaumox Road within the Railway Right of Way Area as shown on the plan 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 3325R.Containing an area of 1.75 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.(b)In the Province of British Columbia In Yale Division of Yale District In Chukcheetso Indian Reserve No.7All those lands shown on a Registration Plan of Railway Right of Way Area, including the roads within that Railway Right of Way, as shown on a plan 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 3315R.Containing 11.11 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.1.1 | [Repealed, SOR/2008-265, s. 3]2 | [Repealed, SOR/2018-237, s. 3]2.1 | [Repealed, SOR/2016-91, s. 3]2.11 | [Repealed, SOR/2007-278, s. 5]2.2 | [Repealed, SOR/2018-237, s. 3]3 and 3.01 | [Repealed, SOR/2008-265, s. 4]3.1 | Nicomen Indian Band | (a)In the Province of British Columbia In Yale Division of Yale DistrictAll those lands within Nicomen Indian Reserve No. 1 shown as Canadian Pacific Railway on Plan RR2006 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Kamloops Land Title Office under number M287. Said lands containing about 11.84 hectares (29.26 acres).(b)In the Province of British Columbia In Kamloops Division of Yale DistrictFirstly: All those lands within Sackum Indian Reserve No. 3 shown as part of the Canadian Pacific Railway Right of Way on Plan RR2006 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Kamloops Land Title Office under number M287. Said lands containing about 3.16 hectares (7.80 acres).Secondly: All those lands within Gulada Indian Reserve No. 3A shown as part of the Canadian Pacific Railway Right of Way on Plan RR2006 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Land Title Office at Kamloops under number M287. Said lands containing about 0.32 hectares (0.80 acres).4 | [Repealed, SOR/2007-278, s. 6]4.1 | Siska Indian Band | In the Province of British Columbia In Kamloops Division of Yale DistrictFirstly: All those lands within Zacht Indian Reserve No. 5 shown as the Canadian Pacific Railway on Plan RR2006 recorded in the Canada Lands Surveys Records in Ottawa. A copy of the said plan is deposited in the Land Title Office at Kamloops under number M287. Said lands containing about 0.032 hectares (0.08 acres).Secondly: All those lands within Nahamanak Indian Reserve No. 7 shown as part of the Canadian Pacific Railway Right of Way on Plan RR1153 recorded in the Canada Lands Surveys Records in Ottawa. Said lands containing about 36.22 hectares (89.51 acres).Thirdly: All those lands within Siska Flat Indian Reserve No. 5A shown as part of the Canadian Pacific Railway Right of Way on Plan RSBC 3699R in the Canada Lands Surveys Records in Ottawa. Said lands containing about 1.65 hectares (4.08 acres).5 | Skuppah Indian Band | (a)In the Province of British Columbia In Yale Division of Yale District In Inklyuhkinatko Indian Reserve No. 2All 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 3323R.Containing 22.0 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.(b)In the Province of British Columbia In Yale Division of Yale District In Skuppah Indian Reserve No. 2AAll 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 3324R.Containing 4.74 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.(c)In the Province of British Columbia In Yale Division of Yale District In Skuppah Indian Reserve No. 4All 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 3314R.Containing 7.17 hectares more or less, save and except all mines and minerals, whether precious or base, solid, liquid or gaseous.

Schedule 2 · (Section 5)

Item | Column 1 | Column 2First Nation | Tax Base for Adjacent Area1 | [Repealed, SOR/2008-265, s. 5]1.01 | Boothroyd Indian Band | (i)Basic School(ii)Provincial Rural(iii)Fraser Valley Hospital(iv)Area “A” Fraser Valley Regional District(v)B.C. Assessment(vi)Municipal Finance Authority1.1 | [Repealed, SOR/2008-265, s. 6]2 | [Repealed, SOR/2018-237, s. 4]2.1 | [Repealed, SOR/2016-91, s. 4]2.11 | [Repealed, SOR/2007-278, s. 8]2.2 | [Repealed, SOR/2018-237, s. 4]3 and 3.01 | [Repealed, SOR/2008-265, s. 7]3.1 | Nicomen Indian Band | (i)Basic School(ii)Provincial Rural(iii)Thompson Hospital(iv)Thompson-Nicola Hospital(v)Area “I” Thompson-Nicola Regional District(vi)B.C. Assessment(vii)Municipal Finance Authority4 | [Repealed, SOR/2007-278, s. 9]4.1 | Siska Indian Band | (i)Basic School(ii)Provincial Rural(iii)Thompson Hospital(iv)Thompson-Nicola Hospital(v)Area “I” Thompson-Nicola Regional District(vi)TV Rebroadcast(vii)B.C. Assessment(viii)Municipal Finance Authority5 | Skuppah Indian Band | (i)Basic School(ii)Provincial Rural(iii)Thompson Hospital(iv)Thompson-Nicola Hospital(v)Area “I” Thompson-Nicola Regional District(vi)TV Rebroadcast(vii)B.C. Assessment(viii)Municipal Finance Authority

Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.