First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations

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First Nations Property Assessment and Taxation (Railway Rights-of-Way) Regulations

SOR/2007-277FIRST 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 2007-12-06Her 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. 9Interpretation

Marginal note:Definitions

1 The following definitions apply in these Regulations.

adjacent area
zone adjacente

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
facteur de rajustement

adjustment factor means the adjustment factor set out in the Adjustment Factors Relating to the Valuation of Railway Corporation Property Regulation, B.C. Reg. 324/96, as amended from time to time. (facteur de rajustement)

fibre optic improvements
équipement de fibres optiques

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

incorporated area
zone constituée

incorporated area means an area incorporated as a municipality under the Local Government Act of British Columbia. (zone constituée)

property
propriété

property means a right-of-way, any other right or interest in lands, or improvements. (propriété)

provincial taxation laws
lois fiscales provinciales

provincial taxation laws means the laws and regulations of the Province of British Columbia respecting property taxation — including the Assessment Act, the Adjustment Factors Relating to the Valuation of Railway Corporation Property Regulation, the Hospital District Act, the School Act, the Local Government Act and the Taxation (Rural Area) Act, as amended from time to time. (lois fiscales provinciales)

right-of-way area
zone d’emprise

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
voie ferrée existante

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. (voie ferrée existante)

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.

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


is the tax rate established for that taxation year under provincial taxation laws for that tax base; and


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, Leq’a:mel First Nation, Matsqui First Nation and Neskonlith Indian Band, 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.
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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

Column 1
Column 2

Item
First Nation
Description of Right-of-way Area

1
Leq’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).

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

(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.

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).

SOR/2008-266, s. 2;
SOR/2013-237, s. 1.

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SCHEDULE 2(Section 4)

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

Column 1
Column 2

Item
First Nation
Tax Base for Adjacent Area

1
Leq’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

2
Seabird 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

3
Adams 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

4
Chawathil 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

5
Matsqui 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

6
Neskonlith 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

SOR/2008-266, s. 3.
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