Definitions
1(1) In
this Act,
(a) “accommodation”
means lodging that is provided for consideration in a hotel, motel, apartment
building, hostel, lodging house, boarding house, bed and breakfast, club or
other similar establishment in Alberta, including the right to use lodging
acquired with the purchase of a prepaid vacation package, but does not include
the following:
(i) lodging that is occupied by the same individual continuously for
a period of 28 days or more;
(ii) subject to subsection (2), lodging that is provided in an
establishment in which there are fewer than 4 bedrooms available for rent
separately;
(iii) a room that does not contain a bed and that is used for
displaying merchandise, holding meetings or receptions or entertaining;
(iv) lodging that is provided in a social care facility, a nursing
home or a hospital;
(v) lodging that is provided by a registered charity within the
meaning of the Income Tax Act
(Canada) other than in an establishment owned or operated by a registered
charity that is normally used for lodging in connection with a course of instruction;
(vi) lodging that is provided to an employee by an employer who
(A) employs the employee, and
(B) is not in the business of selling lodging,
in a work camp that
is owned by the employer or managed by or on behalf of the employer;
(vi.1) lodging that is provided to an independent contractor by a person
who
(A) engages the services of the independent
contractor, and
(B) is not in the business of selling lodging,
in a work camp that
is owned by the person or managed by or on behalf of the person;
(vii) other lodging that is exempted by the regulations;
(b) “assess”
includes reassess;
(c) “Court”
means the Court of Queen’s Bench;
(d) “documents”
includes money, securities and any of the following whether computerized or
not: books, records, letters, telegrams, vouchers, invoices, accounts and
statements, financial or otherwise;
(e) “dwelling
house” means the whole or any part of a building or structure that is kept or
occupied as a permanent or temporary residence and includes
(i) a building within the curtilage of a dwelling house that is
connected to it by a doorway or by a covered and enclosed passageway, and
(ii) a unit that is designed to be mobile and to be used as a
permanent or temporary residence that is being used as a permanent or temporary
residence;
(e.1) “establishment”
means each location where lodging is provided;
(e.2) “Minister”
means the Minister determined under section 16 of the Government
Organization Act as the Minister responsible for this Act;
(f) “officer”
means, except in sections 2.1(4)(b), 22(1)(b) and (2)(b) and 37,
(i) a member of the Royal Canadian Mounted Police,
(ii) a police officer,
(iii) a peace officer appointed under the Peace Officer Act for
the purposes of this Act, and
(iv) any other person appointed by the Minister of Finance as an
officer for the purposes of this Act;
(g) “operator”
means a person who sells, offers for sale or otherwise provides accommodation
in Alberta;
(h) “person”
includes a partnership and an Indian band;
(h.1) “prepaid
vacation package” means any transaction whereby an operator agrees to sell or
otherwise provide accommodation to a purchaser at a future date or dates where
the purchaser does not acquire a fee simple interest in real property;
(i) “purchase
price” means the consideration that is given for accommodation, except that
(i) if the accommodation acquired consists of lodging together with
one or more meals, transportation or other goods or services, the purchase
price is the consideration that is, in the Minister’s opinion, reasonably
attributable to the lodging alone;
(ii) if any portion of the consideration given for accommodation is
other than money, the purchase price is the price
(A) of similar accommodation rented or available
for rent to another person by the same operator on the day or days the
purchaser occupies the accommodation, or
(B) that is, in the Minister’s opinion,
reasonably attributable to the accommodation;
(iii) if the accommodation acquired is in respect of a prepaid vacation
package under which the purchaser acquires the right to use the accommodation
during intervals specified in the prepaid vacation package contract, the
purchase price includes the consideration that is given for any initial or
ongoing maintenance fees in respect of the accommodation;
(j) “purchaser”
means a person who acquires accommodation for the purchaser’s own use or for
use by another, and includes a contractor referred to in section 2(1.1);
(k) “responsible
representative” means a trustee in bankruptcy, assignee, liquidator,
administrator, receiver, receiver‑manager or any other similar person
administering, winding up, controlling or otherwise dealing with a property or
business of an operator.
(2) Accommodation
includes lodging in an establishment referred to in subsection (1)(a)(ii)
during any period when more than 3 bedrooms in the establishment are rented.
RSA 2000 cH‑13
s1;2005 c3 ss3,39;2006 cP‑3.5 s43;
2006 c23 s77;2007 c44 s2
Tourism levy on
purchaser
2(1) Subject to this section, a purchaser shall pay
a tourism levy to the Minister at the rate of
(a) 5%
of the purchase price for any accommodation purchased before April 1, 2005, and
(b) 4%
of the purchase price for any accommodation purchased after March 31, 2005.
(1.1) Where a room is occupied by a person
(in this subsection and subsection (3.1) referred to as the “contractor”)
performing services for an operator who provides the room free of charge to the
contractor, the contractor shall pay a tourism levy at the applicable rate
specified in subsection (1) based on the purchase price
(a) of
a similar room rented or available for rent to another person by the operator
on the day or days the contractor occupies the room, or
(b) that
is, in the Minister’s opinion, attributable to the room.
(2) An operator shall, as an agent of
the Minister for the collection of a tourism levy, collect the tourism levy
payable under this Act from the purchaser when the purchase is made or, in the
case of ongoing maintenance fees referred to in section 1(1)(i)(iii), when the
maintenance fees are paid.
(2.1) If the Crown in right of Alberta is
a purchaser, it shall pay an amount equal to the tourism levy it would pay if
it were a natural person.
(3) For the purposes of this Act, if an
operator does not collect a tourism levy payable pursuant to subsection (2),
the operator is nevertheless deemed to have collected the tourism levy
regardless of whether or not the operator is registered under section 2.1.
(3.1) Subsection (1.1) does not apply in
respect of lodging provided to a contractor in a work camp.
(4) Repealed 2005 c3 s4.
RSA 2000 cH‑13
s2;2005 c3 ss4,39;2007 c44 s3
Registration required
2.1(1) No
person shall sell, offer for sale or otherwise provide accommodation in Alberta
unless the person is registered under this section.
(2) If
a person sells, offers for sale or otherwise provides accommodation in respect
of more than one establishment, the person must be registered in respect of
each establishment.
(3) An application for registration must
be made in accordance with the regulations.
(4) The Minister may refuse to register
a person or may suspend or cancel the registration of a person who, in the
opinion of the Minister,
(a) has
contravened this Act or a regulation under this Act, or
(b) has
any director, officer or employee who has contravened this Act or a regulation
under this Act.
(5) The Minister may refuse to register
a person who is not dealing at arm’s length with a person whose registration
has been suspended or cancelled or whose application for registration has been
refused.
(6) If the Minister refuses to register
a person or suspends or cancels a person’s registration, the Minister shall
give to the person a notice of refusal, suspension or cancellation specifying
the reason for the refusal, suspension or cancellation.
(7) No person whose registration has
been suspended or cancelled shall sell, offer for sale or otherwise provide
accommodation in the establishment to which the registration relates until the
suspension has ended or the registration has been reinstated.
2005 c3 s5
Registration re
transitional
2.2 An operator who, on the coming into force
of this section,
(a) has
been issued a Business Identification Number in respect of an establishment for
the purposes of this Act by the Department of Finance, and
(b) is
required to file a return for that establishment
is deemed to be
registered under section 2.1 in respect of that establishment.
2005 c3 s5
Ceasing to carry on
business
2.3 An operator shall immediately notify the
Minister in writing if the operator ceases to sell, offer for sale or otherwise
provide accommodation in an establishment.
2005 c3 s5
Remitting tourism levy
3 An operator who collects, or is deemed to have
collected, a tourism levy payable under section 2 shall remit it to the
Minister in the manner and at the times prescribed in the regulations.
RSA 2000 cH‑13
s3;2005 c3 s6
Refund of overpayment of
tourism levy
3.1(1) An operator who has collected from
a purchaser a tourism levy in an amount greater than required under section 2
shall refund the overpayment to the purchaser within the time specified by the
Minister in a written notice to the operator.
(2) An operator who refunds
an overpayment of a tourism levy under subsection (1) that the operator had
previously remitted to the Minister may deduct the amount of the refunded
overpayment from the next remittance of a tourism levy that is payable to the
Minister under section 3.
(3) If an operator fails or
refuses to refund an overpayment of a tourism levy to a purchaser under
subsection (1),
(a) the Minister may refund the overpayment to
the purchaser, and
(b) if the operator had not previously remitted
to the Minister the amount of the overpayment, the overpayment is deemed to be
a tourism levy and the Minister may assess the operator for the amount of the
overpayment in accordance with section 5 as if the amount of the overpayment
were a tourism levy.
(4) Section 8 does not apply to an
overpayment of a tourism levy.
2007 c44 s4
Special account
4 The Minister may require an operator who
collects a tourism levy under this Act to deposit the amount collected into an
account in the name of the Minister or an account in trust for the Minister at
a financial institution specified by the Minister.
RSA 2000 cH‑13
s4;2005 c3 s7
Assessment of tourism
levy
5(1) The
Minister may
(a) assess
any tourism levy payable by a purchaser under this Act within 4 years from the
day the tourism levy became payable, and
(b) assess
interest and penalties in addition to the tourism levy payable.
(1.1) The Minister may
(a) assess
any tourism levy required to be remitted by an operator under this Act within 4
years from the day the tourism levy was required to be remitted, and
(b) assess
interest and penalties in addition to the tourism levy required to be remitted.
(1.2) Notwithstanding subsections (1) and
(1.1), if a purchaser or an operator
(a) has
made any misrepresentation that is attributable to neglect, carelessness or
wilful default,
(b) has
committed a fraud in making a return or in supplying any information under this
Act or a regulation under this Act, or
(c) has
failed to disclose any relevant information,
the Minister may
assess any tourism levy payable or required to be remitted and assess interest
and penalties at any time the Minister considers reasonable.
(2) Liability
for a tourism levy imposed by this Act is not affected by an incorrect or
incomplete assessment or by the fact that no assessment has been made.
(3) The Minister is not bound by a return or information
delivered by or on behalf of any person under this Act and may, notwithstanding
a return or information so delivered, or if no return or information has been
delivered, assess the tourism levy payable under this Act.
RSA 2000 cH‑13
s5;2005 c3 s8
6 Repealed 2005 c3 s9.
Late
filing penalty
6.1(1) If
a person fails to file a return as and when required by this Act or the
regulations, the Minister may assess against the person a penalty as follows:
(a) for
a return that is filed within 4 days from the required filing date, $25 for
each day of default;
(b) for
a return that is filed after 4 days from the required filing date, the lesser
of
(i) the amount of unpaid tourism levy as at the required filing date,
and
(ii) $25 for each day of default
to a maximum of $1000.
(2) Despite
subsection (1)(b)(i), the amount of a penalty under subsection (1)(b) may not
be less than $100.
2005 c3 s10;2007 c44 s5
Effect of assessment
7(1) Unless it is varied or vacated on an objection
or appeal,
(a) an
assessment made under section 3.1, 5, 6.1, 8, 8.1, 14(3) or 14.1(3) is deemed
to be valid and binding notwithstanding any error, defect or omission in it or
in any proceeding under this Act relating to it, and
(b) the
amount assessed in an assessment made under section 3.1, 5, 6.1, 8, 8.1, 14(3)
or 14.1(3) is, for the purposes of collection and recovery, deemed to be an
amount owing under this Act and to be conclusively established as a debt due to
the Crown in right of Alberta.
(2) Every person assessed under section 3.1, 5,
6.1, 8, 8.1, 14(3) or 14.1(3) shall, within 30 days after the service of the
notice of assessment, pay the amount assessed against the person whether or not
an objection to or appeal from the assessment is outstanding.
RSA 2000 cH‑13
s7;2005 c3 s11;2007 c44 s11
Notice of assessment
7.1 The Minister shall notify a person of an
assessment under this Act by serving a notice of assessment on the person.
2007 c44 s6
Small amount owing
7.2(1) Notwithstanding
the Financial Administration Act, if a notice of assessment indicates an
amount owing or a refund of less than the amount prescribed by regulation under
subsection (3), the Minister may
(a) in
the case of an amount owing, not collect it, or
(b) in
the case of a refund, not pay it unless specifically requested by the person to
whom the amount is payable.
(2) A
request under subsection (1)(b) must be made no later than the day on which all
rights of objection and appeal with respect to the assessment expire.
(3) The
Minister may by regulation prescribe the amount for the purposes of subsection
(1).
2007 c44 s6
Penalty in addition to
amount owing
8(1) Where
(a) a
person owes an amount to the Crown in right of Alberta under this Act, and
(b) the
Minister is of the opinion that the reason that the amount is owing to the
Crown in right of Alberta by that person is attributable to
(i) neglect, carelessness or wilful default by or on behalf of that
person, or
(ii) fraud or evasion committed by or on behalf of that person,
the Minister may determine
the amount owing by that person and assess against the person a penalty in the
amount of 25% of the amount owing.
(2) On
assessing a penalty under subsection (1), the Minister may demand payment of
the amount owing and the amount of the penalty from the person to whom the
demand is directed.
(3) Evidence that a demand has been made under
subsection (2) is proof, in the absence of evidence to the contrary, that the
unpaid amount and the penalty assessed under this section are owing to the
Crown in right of Alberta from the person to whom the demand is directed in the
amounts stated in the demand.
RSA 2000 cH‑13
s8;2005 c3 s12
Penalty in addition to
overpayment
8.1 Where an operator
(a) has collected from a purchaser a tourism
levy in an amount greater than required, and
(b) fails or refuses to refund the overpayment
to the purchaser in accordance with section 3.1,
the
Minister may assess against the operator a penalty that is equal to the amount
of the overpayment, to a maximum of $500.
2007 c44 s7
Certificate of amount
not paid
9(1) Where
(a) an
amount that is payable under this Act has not been paid, or
(b) part
of an amount that is payable under this Act has not been paid,
the Minister may issue
a certificate stating the amount or the part of the amount that has not been
paid.
(2) A
certificate issued under subsection (1) may be filed in the Court as if it were
a judgment of the Court.
(3) When
a certificate issued under subsection (1) is filed in the Court,
(a) the
certificate has the same force and effect as if it were a judgment of the Court
in the amount stated in the certificate, together with interest to the day of
payment, and
(b) proceedings
may be taken to enforce payment of the amount owing in respect of the
certificate in the same manner as if the certificate were a judgment of the
Court.
(4) All reasonable costs and charges payable in
respect of the filing of a certificate in the Court are recoverable as if they
had been certified and the certificate had been filed under this section.
RSA 2000 cH‑13
s9;2005 c3 s38
Payment by third party
10(1) If the Minister has knowledge or suspects that
a person is or will be, within one year, liable to make any payment to a person
who owes an amount under this Act (in this section referred to as the
“debtor”), the Minister may, by written notice, require the person to pay the
money otherwise payable to the debtor in whole or in part to the Minister on
account of the amount owing by the debtor under this Act.
(2) Without limiting the generality of
subsection (1), if the Minister has knowledge or suspects that within 90 days
(a) a
bank, credit union, trust corporation, loan corporation or other similar person
(in this section referred to as the “institution”) will lend or advance money
to, or make a payment on behalf of, or make a payment in respect of a
negotiable instrument issued by, a debtor who is indebted to the institution
and who has granted security in respect of the indebtedness, or
(b) a
person other than an institution will lend or advance money to, or make a
payment on behalf of, a debtor who the Minister knows or suspects
(i) is employed by, or is engaged in providing services or property
to, that person or was or will be, within 90 days, so employed or engaged, or
(ii) if that person is a corporation, is not dealing at arm’s length
with that person,
the Minister may, by
written notice, require the institution or person, as the case may be, to pay
in whole or in part to the Minister on account of the amount owing by the
debtor under this Act the money that would otherwise be so lent, advanced or
paid, and any money so paid to the Minister is deemed to have been lent,
advanced or paid, as the case may be, to the debtor.
(3) The receipt of the Minister for
money paid under this section is a good and sufficient discharge of the amount
owing by the debtor to the extent of that payment.
(4) A person who, after receiving a
notice under subsection (1), discharges any liability to the debtor without
complying with a requirement under this section is liable to pay to the Crown
in right of Alberta the lesser of
(a) an
amount equal to the liability discharged, and
(b) the
amount that the person was required under this section to pay to the Minister.
(5) An institution or other person that,
after receiving a notice under subsection (2), fails to comply with a
requirement under this section with respect to money to be lent, advanced or
paid is liable to pay to the Crown in right of Alberta an amount equal to the
lesser of
(a) the
total amount of money so lent, advanced or paid, and
(b) the
amount that the institution or person was required under this section to pay to
the Minister.
(6) If a person who is or is about to
become liable to make a payment to, lend money to or make a payment on behalf
of a debtor carries on business under a name or style other than the person’s
own name, the notice under subsection (1) or (2) may be addressed to the name
or style under which the person carries on business and, in the case of
personal service, is deemed to have been validly served if it has been left
with an adult person employed at the place of business of the addressee.
(7) If the persons who are or are about
to become liable to make a payment to, lend money to or make a payment on
behalf of a debtor carry on business in partnership, the notice under
subsection (1) or (2) may be addressed to the partnership name and, in the case
of personal service, is deemed to have been validly served if it has been
served on one of the partners or left with an adult person employed at the
place of business of the partnership.
RSA 2000 cH‑13
s10;2005 c3 s13
Amounts in jeopardy
10.1(1) In
this section, “judge” means a judge of the Court.
(2) Where, on ex parte application by
the Minister, a judge is satisfied that there are reasonable grounds to believe
that the collection of all or any part of an amount assessed against a person
would be jeopardized by a delay in the collection of it, the judge shall, on
the terms the judge considers reasonable in the circumstances, authorize the
Minister to file a certificate under section 9 notwithstanding that the 30 days
referred to in section 7(2) has not yet elapsed.
(3) Where a judge is satisfied that the
receipt of a notice of assessment by a person in respect of an amount assessed
against the person would likely jeopardize the collection of that amount, an
authorization under subsection (2) may be granted by the judge notwithstanding
that the notice of assessment in respect of that amount has not been served on
the person at or before the time the application is made.
(4) Statements contained in an affidavit
filed in support of an application under this section may be based on belief
with the grounds for it.
(5) An authorization granted under this
section in respect of a person must be served on the person by the Minister
within 72 hours after it is granted except where the judge orders the
authorization to be served at some other time specified in the authorization,
and where a notice of assessment has not been served on the person at or before
the time of the application, the notice of assessment must be served together
with the authorization.
(6) For the purpose of subsection (5),
service on a person must be effected by
(a) personal
service on the person, or
(b) service
in accordance with directions, if any, of a judge.
(7) Where service on a person cannot
reasonably be effected as and when required under this section, the Minister
may, as soon as practicable, apply to a judge for further direction.
(8) Where a judge has granted an
authorization under this section in respect of a person, the person may, on 6
clear days’ notice to the Deputy Minister of Justice and Deputy Attorney
General, apply to a judge to review the authorization.
(9) An application under subsection (8)
must be made
(a) within
30 days from the day on which the authorization was served on the person in
accordance with this section, or
(b) within
any further time a judge may allow, on being satisfied that the application was
made as soon as practicable.
(10) An application under subsection (8)
may, on the application of the person, be heard in private if the person
establishes to the satisfaction of the judge that the circumstances of the case
justify private proceedings.
(11) On an application under subsection
(8), the judge shall determine the question summarily and may confirm, set
aside or vary the authorization and make any other order the judge considers
appropriate.
(12) Where any question arises as to the
course to be followed in connection with anything done or being done under this
section and there is no direction in this section with respect to it, a judge may give any direction with
regard to it that, in the judge’s opinion, is appropriate.
(13) No appeal lies from an order of a judge
made pursuant to subsection (11).
2007 c44 8
11 and 12 Repealed 2005 c3 s14.
Interest
13 Interest is payable
(a) by
an operator in respect of an amount of tourism levy that the operator fails to
remit in accordance with this Act and the regulations,
(b) by
a purchaser in respect of an amount of tourism levy that is assessed against
the purchaser in accordance with this Act and the regulations and that the
purchaser fails to pay in accordance with this Act and the regulations, and
(c) by
an operator or any other person in respect of a penalty that the operator or
other person is liable to pay under this Act and that the operator or other
person fails to pay in accordance with this Act and the regulations,
and the interest is payable over the period of time, at the
rate and in the manner prescribed in the regulations.
RSA 2000 cH‑13
s13;2005 c3 s15
Waiver or cancellation
of penalties or interest
13.1 Notwithstanding the Financial
Administration Act, the Minister may at any time waive or cancel the
imposition of or liability for any penalty or interest imposed or payable under
this Act.
2005 c3 s16
Responsible
representative
14(1) For
the purposes of this Act, where a person is a responsible representative of an
operator at any time,
(a) the
responsible representative is jointly and severally liable with the operator
(i) to pay each amount that is payable under this Act by the operator
at or before that time and that remains unpaid, to the extent that the
responsible representative is at that time in possession or control, in the
capacity of responsible representative, of property that belongs or belonged
to, or that is or was held for the benefit of, the operator, and
(ii) to perform any obligation or duty imposed under this Act on the
operator at or before that time and that remains outstanding, to the extent
that the obligation or duty can reasonably be considered to relate to the
responsibilities of the responsible representative acting in that capacity,
and
(b) any
action or proceeding in respect of the operator taken under this Act at or
after that time by the Minister may be taken in the name of the responsible
representative acting in that capacity and, when taken, has the same effect as
if it were taken directly against the operator and, if the operator is no
longer an operator, as if the operator continued to be an operator.
(2) A responsible representative shall,
before distributing any property over which the responsible representative has
control in the capacity of responsible representative, obtain a certificate
from the Minister certifying that all amounts
(a) for
which the operator is liable under this Act up to the date of the certificate,
and
(b) for
the payment of which the responsible representative is or can reasonably be expected
to become liable in the capacity of responsible representative
have been paid or that
security for the payment of the amounts has been accepted by the Minister.
(3) If a responsible representative
distributes property over which the responsible representative has control in
the capacity of responsible representative without obtaining a certificate
under subsection (2) in respect of the amounts referred to in that subsection,
the responsible representative is personally liable for the payment of those
amounts to the extent of the value of the property distributed, and the
Minister may assess the responsible representative for the amounts in the same
manner and with the same effect as if it were an assessment under this Act of
the operator for whose property or business the responsible representative is
responsible.
(4) For
the purposes of subsections (2) and (3), an appropriation by a responsible
representative of an operator of property in the possession or control of the
responsible representative acting in that capacity is deemed to be a
distribution of property to a person.
2005 c3 s17
Liability in respect of
transfers by insolvent operator
14.1(1) If
property is transferred at any time by an operator to a person with whom the
operator does not deal at arm’s length at that time and the operator is
insolvent, or becomes insolvent because of the transfer or because of the
transfer and one or more other transactions, the person is jointly and
severally liable with the operator to pay the liability under this Act of the
operator equal to the amount, if any, by which the fair market value of the
property at that time exceeds the fair market value at that time of the
consideration given for the property, but nothing in this subsection limits the
liability of the operator under any other provision of this Act.
(2) If
(a) property
is transferred at any time from a person (in this subsection referred to as the
“transferor”) to another person (in this subsection referred to as the
“transferee”) with whom the transferor does not deal at arm’s length,
(b) the
transferor is liable because of subsection (1) or this subsection to pay an
amount of the liability under this Act of another person (in this subsection
referred to as the “debtor”) under this Act, and
(c) it
can reasonably be considered that one of the reasons for the transfer would be,
but for this subsection, to prevent the enforcement of this section,
the transferee is
jointly and severally liable with the transferor and the debtor to pay an
amount of the debtor’s liability under this Act equal to the lesser of the
amount of the liability that the transferor was liable to pay at that time and
the amount, if any, by which the fair market value of the property at that time
exceeded the fair market value at that time of the consideration given for the
property, but nothing in this subsection limits the liability of the debtor or
the transferor under any other provision of this Act.
(3) The Minister may at any time assess
a person in respect of any amount payable because of this section.
(4) Where a person has become jointly
and severally liable with an operator under this section in respect of part or
all of a liability under this Act of the operator,
(a) a
payment by the person on account of that person’s liability discharges the
joint liability to the extent of the payment, but
(b) a payment by the operator on account of that
operator’s liability discharges the person’s liability only to the extent that
the payment operates to reduce the operator’s liability to an amount less than
the amount in respect of which the person is, by this section, made jointly and
severally liable.
2005 c3 s17
Liability of directors
for failure to remit
14.2(1) Where
an operator that is a corporation has failed to remit a tourism levy as
required by section 3, the directors of the corporation at the time the
corporation was required to remit the tourism levy are jointly and severally
liable, together with the corporation, to pay that tourism levy and any
interest or penalties relating to it.
(2) A director is not liable under
subsection (1) unless
(a) a
certificate for the amount of the corporation’s liability referred to in
subsection (1) has been filed in the Court under section 9(2) and execution for
that amount has been returned unsatisfied in whole or in part,
(b) the
corporation has commenced liquidation or dissolution proceedings or has been
dissolved and a claim for the amount of the corporation’s liability referred to
in subsection (1) has been proved within 6 months after the earlier of the date
of commencement of the proceedings and the date of dissolution,
(c) the
corporation has made an assignment or a receiving order has been made against
it under the Bankruptcy and Insolvency Act (Canada) and a claim for the amount
of the corporation’s liability referred to in subsection (1) has been proved
within 6 months after the date of the assignment or receiving order, or
(d) a
compromise or arrangement has been proposed under the Companies’ Creditors
Arrangement Act (Canada) in respect of the corporation.
(3) No action or proceedings to recover
any amount payable by a director of a corporation under subsection (1) may be
commenced more than 2 years after the director last ceased to be a director of
that corporation.
(4) Where an execution of the amount
referred to in subsection (2)(a) has been returned unsatisfied in whole or in
part, the amount recoverable from a director is the amount remaining
unsatisfied.
(5) Where a director pays an amount in
respect of a corporation’s liability referred to in subsection (1) that is
proved in liquidation, dissolution or bankruptcy proceedings, the director is
entitled to any preference that the Crown in right of Alberta would have been
entitled to had that amount not been so paid, and where a certificate that
relates to that amount has been filed, the director is entitled to an
assignment of the certificate to the extent of the director’s payment, which
assignment the Minister is empowered to make.
(6) A
director who has satisfied a claim under this section is entitled to a
contribution from the other directors who were liable for the claim pursuant to
this section.
2005 c3 s17
Amounts recoverable as
debts
15 Tourism levies, penalties and interest payable
under this Act are recoverable by the Crown in right of Alberta in an action in
debt.
RSA 2000 cH‑13
s15;2005 c3 s18
Notice of objection
16(1) A person who objects to a notice of assessment
under section 3.1, 5, 6.1, 8, 8.1, 14(3) or 14.1(3) or a notice of refusal,
suspension or cancellation under section 2.1 may, within 90 days after the day
of mailing of the notice, serve on the Minister a notice of objection in the
prescribed form setting out the reasons for the objection and the relevant
facts.
(2) A
notice of objection under this section shall be served by being sent by
registered letter addressed to the Minister.
(3) The
Minister may accept a notice of objection under this section notwithstanding
that it was not served in the manner required by subsection (2).
(4) On receipt of a notice of objection,
the Minister shall with all due dispatch reconsider the action or decision
taken by the Minister and shall
(a) vacate,
confirm or vary that action or decision and notify the objector of the
Minister’s decision in writing, or
(b) serve a new notice of assessment.
RSA 2000 cH‑13
s16;2005 c3 ss19,39;2007 c44 s11
Extension of time by
Minister
16.1(1) Where
no notice of objection has been served under section 16(1) within the time
limited by that provision for doing so, the person may apply to the Minister
for an extension of the time for serving the notice of objection.
(2) An application made under subsection
(1) shall set out the reasons why the notice of objection was not served within
the time otherwise limited by this Act for doing so.
(3) An application made under subsection
(1) shall be served by being sent by registered letter addressed to the
Minister and accompanied with a copy of the notice of objection.
(4) The Minister may accept an
application under this section notwithstanding that it was not served in the
manner required by subsection (3).
(5) On receipt of an application made
under subsection (1), the Minister shall with all due dispatch consider the
application and grant or refuse it and notify the person of the decision in
writing.
(6) Where an application made under
subsection (1) is granted, the notice of objection is deemed to have been
served or made on the day the decision of the Minister is provided to the
person.
(7) No application shall be granted under
this section unless
(a) the
application is made within one year after the expiration of the time otherwise
limited by this Act for serving a notice of objection, and
(b) the
person demonstrates that
(i) within the time otherwise limited by this Act for serving the
notice, the person
(A) was unable to act or to instruct another to
act in the person’s name, or
(B) intended in good faith to object to the
assessment,
(ii) given the reasons set out in the application and the
circumstances of the case, it would be just and equitable to grant the
application, and
(iii) the application was made as soon as circumstances permitted.
2005 c3 s20
Extension of time by
Court
16.2(1) A
person who has made an application under section 16.1 may apply to the Court to
have the application granted after
(a) the
Minister has refused the application, or
(b) 90
days has elapsed after service of the application under section 16.1 and the
Minister has not notified the person of the Minister’s decision,
but no application
under this section may be made after the expiration of 90 days after the day on
which notification of the decision was mailed to the person or otherwise
communicated in writing to the person.
(2) An application under subsection (1)
shall be made by serving on the Minister by registered letter a copy of the
documents referred to in section 16.1(3) and the notification, if any, referred
to in section 16.1(5) and by filing a copy of each with the clerk of the Court.
(3) The Court may grant or dismiss an
application made under subsection (1) and, in granting an application, may
impose such terms as it considers just or order that the notice of objection is
deemed to have been served on the date of its order.
(4) No application shall be granted
under this section unless
(a) the
application was made under section 16.1(1) within one year after the expiration
of the time otherwise limited by this Act for serving a notice of objection,
and
(b) the
person demonstrates that
(i) within the time otherwise limited by this Act for serving the
notice, the person
(A) was unable to act or to instruct another to
act in the person’s name, or
(B) intended in good faith to object to the
assessment,
(ii) given the reasons set out in the application and the
circumstances of the case, it would be just and equitable to grant the
application, and
(iii) the application was made under section
16.1(1) as soon as circumstances permitted.
2005 c3 s20
Notice of appeal
17(1) A person who has served a notice of objection
under section 16(1) may appeal to the Court to have the action or decision
taken by the Minister vacated or varied
(a) where
the Minister has, under section 16(4), confirmed or varied the action or
decision taken by the Minister or served a new notice of assessment, or
(b) after
90 days has elapsed after service of the notice of objection and the Minister
has not acted under section 16(4),
but no appeal under
this section may be instituted after the expiration of 90 days from the day a
notification under section 16(4) was mailed to the objector or otherwise
communicated in writing to the objector.
(2) An
appeal to the Court shall be instituted by serving on the Minister a notice of
appeal and by filing a copy of the notice of appeal with the clerk of the
Court.
(3) A
notice of appeal shall be served on the Minister by being sent by registered
letter addressed to the Minister.
(4) The notice of appeal shall be attached to the
notice of objection and, for the purposes of section 20, is deemed to be a
statement of claim.
RSA 2000 cH‑13
s17;2005 c3 s21
Reply to notice of
appeal
18(1) The Minister shall, within 60 days from the day
the notice of appeal is received or within any further time that the Court may
either before or after the expiration of that time allow, serve on the
appellant and file in the Court a reply to the notice of appeal admitting or
denying the facts alleged and containing a statement of any further allegations
of fact and of any applicable statutory provisions and any reasons that the
Minister intends to rely on.
(2) The
Court may strike out a notice of appeal or any part of the notice for failure
to comply with section 17 and may permit an amendment to be made to a notice of
appeal or a new notice of appeal to be substituted for the one struck out.
(3) The
Court may
(a) strike
out any part of a reply for failure to comply with this section or permit the
amendment of a reply, or
(b) strike
out a reply for failure to comply with this section and order a new reply to be
filed within a time that it considers appropriate.
(4) If
a notice of appeal is struck out for failure to comply with section 17 and a
new notice of appeal is not filed as and when permitted by the Court, the Court
may dismiss the appeal.
(5) If a reply is not filed as required by this
section or is struck out under this section and a new reply is not filed as
ordered by the Court within the time ordered, the Court may dispose of the
appeal ex parte or after a hearing on the basis that the allegations of fact
contained in the notice of appeal are true.
RSA 2000 cH‑13
s18;2005 c3 s38
Powers of Court
19(1) On the filing of the material referred to in
sections 17 and 18(1), (2) and (3), the matter is deemed to be an action in the
Court.
(2) A
fact or statutory provision not set out in the notice of appeal or reply may be
pleaded or referred to in any manner and on any terms that the Court may
direct.
(3) The
Court may, in an appeal of a decision with respect to a notice of objection
under section 16(1) in respect of a notice of assessment,
(a) dismiss
the appeal, or
(b) allow
the appeal, and
(i) vacate the assessment,
(ii) vary the assessment,
(iii) restore the assessment, or
(iv) refer the assessment back to the Minister for reconsideration.
(3.1) The Court may, in an appeal of a
decision with respect to a notice of objection under section 16(1) in respect
of a notice of refusal, suspension or cancellation,
(a) dismiss
the appeal, or
(b) allow
the appeal and direct, as the case may be, that subject to the terms or
conditions the Court considers appropriate,
(i) registration be granted,
(ii) the suspension be removed, or
(iii) the registration be reinstated.
(4) The
Court may, in delivering judgment on an appeal, order payment or repayment of a
tourism levy, interest, penalties or costs by the appellant or the Minister.
RSA 2000 cH‑13
s19;2005 c3 s22;2007 c44 s9
Practice and procedure
20 Except as provided in the regulations, the
practice and procedure of the Court, including the right of appeal and the
practice and procedure relating to appeals to the Court of Appeal or the
Supreme Court of Canada, apply to every matter deemed to be an action under
section 19, and every judgment and order given or made in each such action may
be enforced in the same manner and by like process as a judgment or order given
or made in an action commenced in the Court.
1987 cH‑11.5 s14
Irregularities
21 An assessment under section 3.1, 5, 6.1, 8, 8.1,
14(3) or 14.1(3) or a notice of refusal, suspension or cancellation under
section 2.1 shall not be vacated or varied on appeal by reason only of an
irregularity, informality, omission or error on the part of a person in the
observation of a directory provision of this Act.
RSA 2000 cH‑13
s21;2005 c3 ss23,39;2007 c44 s11
Documents deemed signed
21.1 A document purporting to have been
executed under or in the course of the administration or enforcement of this
Act over the name in writing of the Minister or an official authorized by the
Minister to exercise powers or perform duties of the Minister under this Act is
deemed to have been signed, made and issued by the Minister or the official
unless called into question by the Minister or by a person acting for the
Minister or for the Crown in right of Alberta.
2005 c3 s24
Demand for information
22(1) The Minister may, for any purpose related to
the administration or enforcement of this Act or the regulations, by a notice
served personally or by registered letter
(a) demand
that an operator, or
(b) when
an operator is a partnership or corporation, demand that a partner or the
president or another officer or manager, secretary or any director, agent or
representative of the partnership or corporation,
provide or produce any
information or additional information or any document within a reasonable
period of time stipulated in the notice.
(2) The
Minister may, for any purpose related to the administration or enforcement of
this Act or the regulations, by a notice served personally or by registered
letter, demand that
(a) a
person holding an amount for or paying or liable to pay any amount to an
operator, or
(b) a
partner, president or other officer, director or agent of any person holding an
amount for or paying or liable to pay any amount to an operator
provide or produce any
information or additional information or any document within the reasonable
period of time stipulated in the notice.
(3) The
Minister may, by a notice served personally or by registered letter, require
the production by any person, or by that person’s agent, of any document in the
possession of or under the control of that person or that person’s agent within
a reasonable period of time stipulated in the notice, for the purpose of
determining what tourism levy, if any, is payable or collectible under this Act
by any person.
(4) If
a person is served with a demand under this section and the person does not
comply with the demand, an officer may apply to the Court for an order
directing the person to comply with the demand.
(5) An
application under this section shall be by way of originating notice.
(6) On
the filing of an originating notice with the clerk of the Court, the Court may,
if it considers it necessary in the circumstances, hear an interim application
on 2 days’ notice and make an interim order granting any relief that the Court
considers appropriate pending the determination of the application.
(7) An
interim order under subsection (6) may be made ex parte if the Court considers
it appropriate in the circumstances.
(8) On
hearing an application, the Court may do one or more of the following:
(a) direct
the person to provide or produce the information, additional information or
document where the Court is satisfied that
(i) the information or document demanded is in the possession of or
under the control of the person, and
(ii) the information or document demanded is relevant to the
administration or enforcement of this Act or the regulations;
(b) make
its order subject to any terms or conditions that the Court considers
appropriate in the circumstances;
(c) award costs in respect of the matter.
RSA 2000 cH‑13
s22;2005 c3 s25
Powers of Minister
23 The Minister may
(a) require
an operator or purchaser, in a particular case,
(i) to keep any record,
(ii) to make any return, or
(iii) to comply with a specified method of accounting,
for a purpose related to
the administration of this Act or the regulations;
(b) prescribe
the form of any agreement or other document or form used in the administration
of this Act;
(c) extend the time for making a return under
this Act.
RSA 2000 cH‑13
s23;2005 c3 s38
Records
24 Every operator shall keep records in accordance
with the regulations.
1987 cH‑11.5 s18
Inspection and audit
25(1) For the purposes of ensuring that this Act and
the regulations are being complied with, an officer may, at any reasonable
time,
(a) inspect,
audit or examine
(i) the records of a person who is required to keep records under
this Act or the regulations, and
(ii) any document of that person or of any other person that relates
or may relate
(A) to the information that is or should be in
the records of the person who is required to keep records under this Act or the
regulations, or
(B) to any amount payable under this Act by or
to the person referred to in subclause (i),
and
(b) require
the production for inspection, audit or examination of all records or documents
that are or may be relevant to the inspection, audit or examination.
(2) Where
an officer on reasonable grounds believes that the records or documents
referred to in subsection (1) are located in any premises or place, the officer
may, at any reasonable time,
(a) subject
to subsection (3), enter the premises or place, and
(b) require
the owner or manager of the premises or place and any other person on the
premises or at the place to give the officer all reasonable assistance and to
make reasonable efforts to answer all proper questions relating to the
administration of this Act and, for that purpose, require the owner or manager
to attend at the premises or place with the officer.
(3) When
the premises or place referred to in subsection (2) is a dwelling house, the
officer shall not enter the dwelling house without the consent of the occupant
of the dwelling house.
(4) If
an officer
(a) is
refused entry into premises or a place referred to in subsection (2),
(b) is
not given consent to enter a dwelling house,
(c) has
reasonable grounds to believe that
(i) the officer will be refused entry into premises or a place
referred to in subsection (2), or
(ii) the officer will not be given consent to enter a dwelling house,
or
(d) is
impeded or has reasonable grounds to believe that the officer will be impeded
in the carrying out of an inspection, audit or examination of any record or
document,
the officer may apply
to the Court for an order authorizing the officer to enter the premises, place
or dwelling house and carry out the officer’s inspection, audit or examination.
(5) An
application under this section must be by way of an originating notice.
(6) On
the filing of an originating notice with the clerk of the Court, the Court may,
if it considers it necessary in the circumstances, hear an interim application
on 2 days’ notice and make an interim order granting any relief that the Court
considers appropriate pending the determination of the application.
(7) An
interim order under subsection (6) may be made ex parte if the Court considers
it appropriate in the circumstances.
(8) On
hearing an application, the Court may do one or more of the following:
(a) authorize
the officer to enter the premises, place or dwelling house and carry out the
officer’s duties;
(b) direct
any occupant to assist the officer in any manner that the Court prescribes;
(c) restrain
any person from impeding the officer from entering the premises, place or dwelling
house or from carrying out the officer’s duties;
(d) make
its order subject to any terms or conditions that the Court considers
appropriate in the circumstances;
(e) award costs in respect of the matter.
1987 cH‑11.5
s19;1990 c16 s2
Copies
26(1) If any book, record, paper or other document
has been seized, examined or produced under section 22 or 25 or pursuant to a
search warrant, the person by whom it is seized or examined or to whom it is
produced or any officer of the Department administered by the Minister may
make, or cause to be made, one or more copies.
(2) A document purporting to be certified by the
Minister or a person authorized by the Minister to be a copy made pursuant to
this section shall be admitted in evidence and has the same probative force as
the original document would have had if it had been proven in the ordinary way.
RSA 2000 cH‑13
s26;2005 c3 s26
Communication of
information
26.1(1) Information
collected under this Act may be disclosed to a person employed or engaged by the
Government of Canada or the government of a province or territory in the
administration or enforcement of a taxation statute of Canada or of that
province or territory if the information is used solely for the purposes of
administering or enforcing the taxation statute and the Government of Canada or
government of that province or territory supplies the Government of Alberta
with similar information under an agreement or arrangement.
(2) A person who receives information
holds that information subject to the same prohibitions and restrictions
respecting communication of the information that applied to the person from
whom the information was obtained.
(3) Notwithstanding subsection (2), a
person may communicate information to any person engaged or employed in the
investigation or prosecution of offences under the Criminal Code
(Canada) solely for the purpose of investigating and prosecuting an offence.
(4) Nothing
in this section authorizes the disclosure of personal information, as defined
in the Freedom of Information and Protection of Privacy Act, about a
purchaser.
2005 c3 s27
Hindering officer
27 No person shall hinder, molest or interfere with
any person doing anything that the person is authorized by or pursuant to
section 22, 25 or 26 to do or prevent or attempt to prevent any person doing
that thing and, notwithstanding any other law to the contrary, a person shall,
unless the person is unable to do so, do everything the person is required by
or pursuant to section 22, 25 or 26 to do.
1987 cH‑11.5
s22;1990 c16 s2
Administration of Act
28 The Minister shall administer and enforce this
Act and control and supervise all persons employed to carry out or enforce this
Act.
RSA 2000 cH‑13
s28;2005 c3 s38
Security for amounts
owing
29(1) The Minister may, if the Minister considers it
advisable in a particular case, accept security for payment of debts due to the
Crown in right of Alberta under this Act by way of mortgage or other charge on
or a security interest under the Personal
Property Security Act in any kind on property of the person liable for the
debt or any other person or by way of guarantee from other persons.
(2) If a person who has furnished security under
subsection (1) requests in writing that the Minister surrender the security,
the Minister shall surrender the security to the extent that the value of the
security exceeds the aggregate of amounts payable under this Act by that person
at that time.
RSA 2000 cH‑13
s29;2005 c3 s28
Service, etc.
30(1) Except
where this Act provides otherwise, where a notice or other document is to be
served on or is to be sent or given to a person by the Minister or an officer
under this Act, the notice or document may be served on or sent or given to
(a) a
person other than a corporation or cooperative,
(i) by being mailed to the person by ordinary or registered mail
addressed to the person to whom the notice or document is directed at that
person’s last address known to the Minister,
(ii) by personal service, or
(iii) if the person has provided the Minister with a fax number, by fax
to that number,
(b) a
corporation,
(i) in accordance with section 256 of the Business Corporations
Act,
(ii) by registered mail addressed to the corporation at the
corporation’s last address known to the Minister, or
(iii) if the corporation has provided the Minister with a fax number,
by fax to that number,
and
(c) a
cooperative,
(i) in accordance with section 347 of the Cooperatives Act,
(ii) by registered mail addressed to the cooperative at the
cooperative’s last address known to the Minister, or
(iii) if the cooperative has provided the Minister with a fax number,
by fax to that number.
(2) If
the person on or to whom a notice or other document is to be served, sent or
given under this Act carries on business under a name or style other than the
person’s own name, the notice or document,
(a) for
the purposes of being mailed or faxed, may be addressed to the name or style
under which the person carries on business, and
(b) for
the purposes of personal service, is deemed to have been served if it has been
left with an adult person employed at the place of business of the person to
whom the notice or document is directed.
(3) If
the persons on or to whom a notice or other document is to be served, sent or
given under this Act carry on business in partnership, the notice or document,
(a) for
the purposes of being mailed or faxed, may be addressed to the partnership
name, and
(b) for
the purposes of personal service, is deemed to have been served if it
(i) has been served on one of the partners, or
(ii) has been left with an adult person employed
at the place of business of the partnership.
RSA 2000 cH‑13
s30;2001 cC‑28.1 s454;
2005 c3 s29;2007 c44 s10
Offence re documents and
records
31 Any person who
(a) makes,
participates in, assents to or acquiesces in the making of false or deceptive
statements in a return, statement, record or other document delivered or made
under this Act or the regulations,
(b) destroys,
alters, mutilates or disposes of the records of a person required to keep
records under this Act,
(c) makes
or assents to or acquiesces in the making of false or deceptive entries or
omits or assents to or acquiesces in the omitting of material particular to
those records,
(d) wilfully
evades or attempts to evade compliance with this Act or the regulations, or
(e) conspires
with any person to commit an offence described in clauses (a) to (d)
is guilty of an offence and, in addition to any other
penalty provided by this Act, is liable to a fine of not more than 300% of the
tourism levy sought to be evaded or to that fine and imprisonment for not more
than 2 years.
RSA 2000 cH‑13
s31;2005 c3 s30
Failure to file return
32 A person who fails to file a return, or provide
or produce information or a document as and when required by this Act or the
regulations is guilty of an offence and liable to a fine in an amount
determined by the judge for each day of default.
RSA 2000 cH‑13
s32;2005 c3 s31
Failure to pay or remit
tourism levy
33 A person who contravenes section 2 or 3 is guilty of an
offence and, in addition to any other penalty provided by this Act, is liable
to a fine of not more than 300% of the tourism levy required to be paid,
collected or remitted, as the case may be, under section 2 or 3.
RSA 2000 cH‑13
s33;2005 c3 s32
Actions by agent
34 If a person acting or purporting to act on
behalf of a corporation
(a) knowingly,
or
(b) under
circumstances amounting to gross negligence in the carrying out of any duty or
obligation imposed by or under this Act,
makes or participates in, assents to or acquiesces in the
making of a false statement or omission in a return, application, certificate,
statement or answer filed or made as required by or under this Act or a
regulation, as a result of which the tourism levy or refund that would have
been payable by or to the corporation, if the tourism levy or refund had been
assessed or determined on the basis of the information provided in the return,
application, certificate, statement or answer, is less or more, as the case may
be, than the tourism levy or refund payable by or to the corporation, the
corporation is guilty of an offence.
RSA 2000 cH‑13
s34;2005 c3 s33
Offences and penalties
re corporation
35(1) A corporation that wilfully evades or attempts
to evade payment of a tourism levy payable by it is guilty of an offence.
(2) A
corporation that wilfully claims or attempts to claim a refund greater than
that to which it is entitled is guilty of an offence.
(3) Where
a corporation is guilty of an offence under subsection (1), it is liable to a
fine of not more than 300% of the amount of a tourism levy sought to be evaded.
(4) Where a corporation is guilty of an offence
under subsection (2), it is liable to a fine of not more than 300% of the
amount that is the difference between the amount of the refund claimed and the
amount of the refund to which it is entitled.
RSA 2000 cH‑13
s35;2005 c3 s34
Offences and penalties
re individual
36(1) An individual who
(a) makes
or participates in, assents to or acquiesces in the making of false or
deceptive statements in a return, certificate, statement or answer filed or
made as required by or under this Act or a regulation,
(b) destroys,
alters, mutilates, secretes or otherwise disposes of the records or books of account
of a corporation,
(c) makes
or assents to or acquiesces in the making of false or deceptive entries or
omits or assents to or acquiesces in the omitting to enter a material
particular in records or books of account of a corporation,
(d) wilfully
in any manner evades or attempts to evade compliance with this Act or payment
of tourism levies imposed by this Act, or
(e) conspires
with any person to commit an offence described in clauses (a) to (d)
and in so doing
enables or assists or attempts to enable or assist or causes or could cause
(f) a
corporation to evade or attempt to evade payment of a tourism levy payable by
it, or
(g) a
corporation to claim or attempt to claim a refund greater than that to which it
is entitled
is guilty of an
offence.
(2) Where,
with respect to a corporation referred to in subsection (1)(f), an individual
is guilty of an offence under subsection (1), that individual is liable
(a) to
a fine of not more than 300% of the amount of the tourism levy sought to be
evaded, or
(b) to
a fine referred to in clause (a) and to imprisonment for a term not exceeding 2
years.
(3) Where,
with respect to a corporation referred to in subsection (1)(g), an individual
is guilty of an offence under subsection (1), that individual is liable
(a) to
a fine of not more than 300% of the amount that is the difference between the
amount of the refund claimed and the amount of the refund to which the
corporation is entitled, or
(b) to a fine referred to in clause (a) and to
imprisonment for a term not exceeding 2 years.
RSA 2000 cH‑13
s36;2005 c3 s35
Offences and penalties
re officers, etc.
37 If a corporation is guilty of an offence under
this Act or the regulations, an officer, director or agent of the corporation
who directed, authorized, assented to, acquiesced in or participated in the
commission of the offence is guilty of the offence and is liable to the
punishment provided for the offence, whether or not the corporation has been
prosecuted or convicted.
1990 c16 s2
General penalty
38 A person who contravenes a provision of this Act
or the regulations for which a penalty is not otherwise provided is guilty of
an offence and liable
(a) for
a first offence, to a fine of not more than $1000,
(b) for
a 2nd offence, to a fine of not more than $2500, and
(c) for a 3rd or subsequent offence, to a fine
of not more than $5000.
1987 cH‑11.5 s28
Limitation period
39 A prosecution for an offence under this Act or
the regulations may be commenced within 4 years from the date of the
contravention but not afterwards.
1987 cH‑11.5 s29
Limitations Act
39.1 The Limitations
Act does not apply to the Crown in right of Alberta with respect to any
matter arising under this Act.
2001 c13 s5;2005 c3 s36
Regulations
40(1) The Lieutenant Governor in Council may make
regulations
(a) respecting
the collection and remittance of tourism levies under this Act;
(b) providing
for a refund of the whole or any part of a tourism levy paid under this Act and
prescribing the records, material and information to be furnished on any
application for a refund;
(c) repealed
2005 c3 s37;
(d) prescribing
lodging or classes of lodging as not being accommodation for the purposes of
this Act;
(e) repealed
2005 c3 s37;
(f) prescribing
the rate of interest and the manner of calculation of interest payable for the
purposes of section 13;
(g) repealed
2005 c3 s37;
(h) respecting
surety bonds, bank guarantees or other financial arrangements to be furnished
or made by any person who collects the tourism levy imposed by this Act and
prescribing the form and amount of the bonds, guarantees or other financial
arrangements;
(i) prescribing
duties of operators in relation to the collection of tourism levies under this
Act;
(j) respecting
returns to be made to the Minister including the person required to make them;
(k) respecting
records to be kept under this Act;
(l) prescribing
anything required by this Act to be prescribed by regulation;
(m) defining
any word used in the Act or regulations and not defined in the Act;
(n) respecting
the exemption of any person or class of persons from payment of a tourism levy;
(o) respecting
the registration of persons under section 2.1.
(2) A regulation made under this Act shall, if it
so provides, be effective with reference to a period before it was made.
RSA 2000 cH‑13
s40;2005 c3 ss37,39
