Part 3
General
16 Assessment
of tax to be remitted
17 Assessment
of amount owing
17.1 Overpayment of tax collected and remitted
18 Assessment
of penalties
19 Effect of
assessment
20 Interest
21 Certificate of
payment
21.1 Liability in respect of transfers by insolvent agent‑collectors
22 Amounts
recoverable as debts
22.1 Set‑off
23 Certificate
of amount not paid
24 Payment
by third party
25 Liability
of directors for failure to remit
26 Notice
of objection
27 Notice of
appeal
28 Reply to notice
of appeal
29 Powers
of Court
30 Practice and
procedure
31 Irregularities
32 Demand for
information
33 Enforcement
powers of officers
34 Powers
of Minister
34.1 Waiver or cancellation of penalties or interest
35 Records
36 Inspection and
audit
37 Copies
38 Disclosure
of information
39 Hindering
officer
40 Administration
of Act
41 Security
for amounts owing
42 Service,
etc.
43 Offence
re documents and records
44 Failure to file
return or maintain records
45 Offences and
penalties re unpaid tax
46 Offences and
penalties re sellers
47 General
offences and penalties
48 Disposition
of certain fines
49 Limitation on
prosecution
49.1 Limitations Act
50 Certificate
as evidence
51 Regulations
HER MAJESTY, by and with
the advice and consent of the Legislative Assembly of Alberta, enacts as
follows:
Definitions
1 In this Act,
(a) “agent‑collector”
means a seller designated as an agent of the Minister for the collection of tax
under an agreement entered into pursuant to the regulations;
(b) “agent‑dealer”
means a person designated as an agent of the Minister for the delivery of an
allowance referred to in section 12 under an agreement entered into pursuant to
the regulations;
(b.1) “arm’s
length” means arm’s length as defined in section 251 of the Income Tax Act
(Canada);
(c) “assess”
includes reassess;
(d) “aviation
fuel” means any hydrocarbon substance that has been refined or produced
specifically for use in an aircraft;
(e) “blended
fuel” means marked fuel that is blended or mixed with any other substance or
thing;
(f) “commercial
fisher” means a person who holds a commercial fishing licence under the Fisheries Act (Canada) to fish for
commercial purposes;
(g) “Court”
means the Court of Queen’s Bench;
(h) “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;
(i) “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 or 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;
(j) “farm
fuel distribution allowance” means the farm fuel distribution allowance
referred to in section 12;
(k) “fuel
oil” means any hydrocarbon substance or mixed fuel capable of being used for
the generation of power in an internal combustion engine or a turbine engine,
but does not include
(i) liquid petroleum gas, natural gas, ethyl alcohol, aviation fuel,
marked fuel or any substance prescribed in the regulations, or
(ii) in the case of a mixed fuel, the portion of the mixed fuel that
is ethyl alcohol or any substance prescribed in the regulations;
(l) “fuel
system”, with reference to anything powered by an internal combustion engine,
includes a fuel tank, carburetor, fuel pump, fuel filter, fuel injection
system, pipes and any other thing in physical association with the engine that
contains fuel or through which fuel passes during the operation of the engine;
(m) “interjurisdictional
carrier” means a person
(i) who owns or operates a commercial vehicle as defined under the Traffic Safety Act or a fleet of
commercial vehicles engaged in interprovincial or international travel, and
(ii) who is registered under one or more of the following:
(A) the International Fuel Tax Agreement;
(B) the Canadian Agreement on Vehicle
Registration;
(C) the International Registration Plan;
(n) “liquid
petroleum gas” means a substance that is composed predominantly of any of the
following hydrocarbons, or a mixture of them:
(i) propane;
(ii) propylene;
(iii) butane (normal or isobutane);
(iv) butylene;
(v) any other hydrocarbon prescribed by regulation;
(o) “locomotive”
means a railway locomotive of which a railway company is the owner, and
includes an electric power or steam generation car of which a railway company
is the owner;
(p) “marked
fuel” means fuel that is coloured or identified in accordance with the
regulations;
(q) “Minister”
means the Minister determined under section 16 of the Government
Organization Act as the Minister responsible for this Act except
(i) in section 12, where it means the Minister of Agriculture, Food
and Rural Development, and
(ii) in sections 8(3), 29(3)(b)(vi) and (vii), 37(2), 41, 43 and
52(1)(j) and for the purposes of exercising a power under section 34(c), where
it means the Minister determined under section 16 of the Government
Organization Act as the Minister responsible for this Act or the Minister
of Agriculture, Food and Rural Development, as the circumstances require;
(r) “mixed
fuel” means fuel that consists of a combination of any hydrocarbon substance
and any other substance;
(s) “motor
vehicle” means a vehicle powered by an internal combustion engine, but does not
include an aircraft or a boat;
(t) “officer”
means
(i) a member of the Royal Canadian Mounted Police,
(ii) a police officer,
(iii) a special constable appointed under the Police Act, and
(iv) any other person appointed by the Minister as an officer for the
purposes of this Act;
(u) “owner”
means the legal owner or a person in lawful possession;
(v) “person”
includes a partnership and an Indian band;
(w) “purchase”
means to purchase or otherwise obtain fuel
(i) for the use of the person who is purchasing or otherwise
obtaining it, or
(ii) on behalf of another for the other’s use;
(x) “reduced
price” means the total amount, including tax, otherwise payable per litre of
fuel oil less the amount of tax and the amount set as the farm fuel
distribution allowance;
(y) “sell”
means to sell or otherwise supply fuel oil, liquid petroleum gas, marked fuel,
mixed fuel or aviation fuel;
(z) “seller” means a person who sells fuel oil,
liquid petroleum gas, marked fuel, mixed fuel or aviation fuel in Alberta.
RSA 2000 cF‑28
s1;RSA 2000 cT‑6 s198;2004 c17 s2;
2006 c23 s36
Conflict with IFTA
2 Where there is a conflict between the
International Fuel Tax Agreement and this Act, the International Fuel Tax
Agreement applies to the extent of the conflict.
1996 c20 s3
Part 1
Fuel Tax
Fuel tax
3(1) Subject to this section, a consumer shall pay a
tax to the Minister at a rate of $0.09 per litre on
(a) all
fuel oil purchased by the consumer in Alberta, other than for use in a
locomotive of which the consumer is the owner,
(b) subject
to clause (c), all fuel oil purchased by the consumer outside Alberta, brought
into Alberta and put, in Alberta, into the fuel system of an internal
combustion engine, other than a locomotive, without it first having been sold
or resold in Alberta,
(c) if
the consumer is an interjurisdictional carrier, all fuel oil purchased by the
consumer outside Alberta and consumed within Alberta in a commercial vehicle of
which the consumer is the owner that meets the specifications of a qualified
motor vehicle under the International Fuel Tax Agreement, and
(d) all
marked fuel used by the consumer for a purpose other than a purpose referred to
in section 8.
(2) Subject
to this section, a consumer shall pay a tax to the Minister at a rate of $0.065
per litre on liquid petroleum gas if
(a) the
liquid petroleum gas is purchased for use as a motive fuel, or
(b) the
liquid petroleum gas is purchased for use other than as a motive fuel but is
dispensed by the seller from the dispensing system that the seller uses to
dispense liquid petroleum gas that is purchased for use as a motive fuel.
(3) Subject
to this section, a consumer shall pay a tax to the Minister at a rate of $0.015
per litre on aviation fuel purchased by the consumer.
(4) Subject
to this section, a consumer shall pay a tax to the Minister at a rate of $0.015
per litre on all fuel oil consumed within Alberta by a locomotive of which the
consumer is the owner.
(5) Subject
to section 5, the tax is payable at the time and in the manner prescribed in
the regulations.
(6) No
tax is payable under this Act on
(a) fuel
oil or liquid petroleum gas purchased in Alberta from an agent‑collector
who delivers it outside Alberta if the fuel oil or liquid petroleum gas is
consumed outside Alberta,
(b) fuel
oil or liquid petroleum gas brought into Alberta that is intended to be delivered
and consumed outside Alberta if the fuel oil or liquid petroleum gas is
actually delivered and consumed outside Alberta, or
(c) fuel
oil, aviation fuel or liquid petroleum gas purchased in or brought into Alberta
for its own use by a country or state other than Canada, a political
subdivision of that country or state, an agency of that country, state or
political subdivision, or an accredited person representing that country, state
or political subdivision in Canada.
(7) If the Crown in right of Alberta purchases fuel
oil, aviation fuel or liquid petroleum gas in Alberta, it shall pay an amount
equal to the tax it would pay if it were a natural person, which amount shall
be treated as an amount of tax paid under this Act.
RSA 2000 cF‑28
s3;RSA 2000 cT‑6 s198;2001 c13 s4
Registration
4(1) No person shall
(a) carry
on in Alberta the business of selling for resale fuel oil or liquid petroleum
gas,
(b) carry
on in Alberta the business of selling marked fuel to consumers,
(c) sell
or offer for sale aviation fuel or fuel oil that is exempt from tax under this
Act or the regulations,
(d) purchase
liquid petroleum gas for consumption in Alberta by the purchaser directly from
a producer of liquid petroleum gas,
(e) import
into Alberta fuel oil, liquid petroleum gas or aviation fuel for sale to
consumers, or
(f) purchase
fuel oil in Alberta for consumption by a locomotive of which the person is the
owner,
unless the person is
registered under this section.
(2) An
application for registration must be made in accordance with the regulations.
(3) The Minister may refuse to register
or renew a registration if the applicant has contravened this Act or a
regulation under this Act or has contravened a law in force in Alberta or in
another jurisdiction that governs the collection or payment of tax.
(4) The Minister may cancel or suspend a
registration if the registered person has contravened this Act or a regulation
under this Act or has contravened a law in force in Alberta or in another
jurisdiction that governs the collection or payment of tax.
(4.1) The Minister may refuse to register
or renew a registration if the applicant is dealing not at arm’s length with a
person whose registration has been suspended or cancelled or whose application
to register or renew a registration has been refused.
(5) If the Minister refuses to issue or suspends or
cancels a registration, the Minister shall cause to be given to the applicant a
notice of refusal, suspension or cancellation specifying the reason for the
refusal, suspension or cancellation.
RSA 2000 cF‑28
s4;2004 c17 s3
Collection and
remittance of tax
5(1) The seller shall collect, as an agent of the
Minister for the collection of tax, a tax payable under section 3(1)(a), (2) or
(3) from the consumer when the purchase is made.
(2) Where
the seller referred to in subsection (1) is an agent‑collector, the
seller shall remit the tax collected to the Minister.
(3) Where
the seller referred to in subsection (1) is not an agent‑collector, the
seller shall remit the tax collected under subsection (1)
(a) to
the agent‑collector from whom the seller purchased the fuel oil or liquid
petroleum gas, or
(b) to
the Minister, if the seller purchased the fuel oil or liquid petroleum gas from
someone other than an agent‑collector or if the Minister so directs.
(4) An
agent‑collector who receives any tax pursuant to subsection (3)(a) shall
remit it to the Minister.
(5) A person who is required to remit tax under
this section shall do so in accordance with the regulations.
1987 cF‑22.5
s3;1990 c16 s1;1997 c11 s21
Special account
6 The Minister may require a person who
collects taxes 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 cF‑28
s6;2004 c17 s4
Rebate of tax
7(1) Subject to subsections (2) and (3), a person
who has paid a tax under this Act may apply to the Minister, in accordance with
the regulations, for a rebate of the tax paid.
(2) An
application for a rebate must be received by the Minister not later than 3
years after the end of the year in which the fuel oil, aviation fuel or liquid
petroleum gas to which the application relates was purchased.
(3) The
Minister may, in accordance with the regulations, grant a rebate of the tax
paid on the following:
(a) fuel
oil or liquid petroleum gas used by a commercial fisher in Alberta in a
commercial fishing boat for commercial fishing purposes;
(b) fuel
oil or liquid petroleum gas used by the applicant in a motor vehicle used for
commercial purposes and operated on a licence of occupation road, a private
road on private or Crown land, a highway under construction that is not open to
or accessible to the public or any area that is not a highway as defined in the
Traffic Safety Act;
(c) fuel
oil used as the energy source for regulating the temperature in a trailer
designed for the commercial transportation of goods where the trailer is
located or operated on a licence of occupation road, a private road on private
or Crown land, a highway under construction that is not open to or accessible
to the public or any area that is not a highway as defined in the Traffic Safety Act;
(d) fuel
oil or liquid petroleum gas used by an applicant that is a city, town, village,
summer village, municipal district, specialized municipality, Metis settlement,
school board, regional health authority, public college or university as
defined in the Post‑secondary Learning Act in a motor vehicle used by the applicant and operated on a
licence of occupation road, a private road on private or Crown land, a highway
under construction that is not open to or accessible to the public or any area
that is not a highway as defined in the Traffic
Safety Act;
(e) fuel
oil used by the applicant in circumstances in which this Act would have
permitted the use of marked fuel, where marked fuel was not reasonably
available in the Minister’s opinion;
(f) if
the applicant is an interjurisdictional carrier, fuel oil purchased by the
applicant in Alberta and consumed outside Alberta in a commercial vehicle of
which the applicant is the owner that meets the specifications of a qualified
motor vehicle under the International Fuel Tax Agreement;
(g) fuel
oil purchased by the applicant from a bulk dealer who delivers it outside
Alberta if the fuel oil is consumed outside Alberta;
(h) fuel
oil, aviation fuel or liquid petroleum gas purchased in Alberta for its own use
by a country or state other than Canada, a political subdivision of that
country or state, an agency of that country, state or political subdivision, or
an accredited person representing that country, state or political subdivision
in Canada;
(i) fuel
oil or liquid petroleum gas used by the applicant for other purposes in
accordance with the regulations;
(j) liquid
petroleum gas or aviation fuel used for farming operations in Alberta;
(k) liquid
petroleum gas used for purposes other than those described in section 3(2);
(l) fuel
oil used by a farmer in a farm truck that is a qualified motor vehicle under
the International Fuel Tax Agreement if the fuel oil is consumed in Alberta;
(m) fuel
oil or aviation fuel purchased in Alberta by the applicant and transported to a
jurisdiction outside Alberta by the applicant, if tax is payable on the fuel
oil or aviation fuel in that jurisdiction and the applicant has paid the tax
owing;
(n) aviation
fuel purchased in Alberta by the applicant and used by the applicant for a
purpose prescribed in the regulations.
(3.1) A regulation made under subsection
(3)(n) may be made retroactive to the extent set out in the regulation.
(4) Effective
March 20, 1996 no rebate, except under subsection (3)(c), may be granted for
fuel oil used as the energy source for regulating the temperature in a trailer
designed for the commercial transportation of goods even if an application for
the rebate was made before May 1, 1996.
(5) If the Minister refuses in whole or in part an
application for a rebate, the Minister shall cause to be given to the applicant
a notice of disallowance specifying the amount of the disallowance and the
reasons for it.
RSA 2000 cF‑28
s7;RSA 2000 cT‑6 s198;
2003 cP‑19.5 s140;2004 c17 s5
Possession of marked
fuel
8(1) No person shall be in possession of marked fuel
unless
(a) the
person has been issued a certificate under subsection (2), and
(i) the person is in possession of the marked fuel for commercial
purposes for use in an engine of which the person is the owner or operator,
other than
(A) an engine that drives a motor vehicle, boat
or aircraft, or
(B) an engine that is used to regulate the
temperature in a trailer designed for the commercial transportation of goods,
and then only if
the fuel is in the fuel system of the engine or is being transported or kept in
storage by the person for use in such an engine,
(ii) the person is in possession of the marked fuel for commercial
purposes for use in a motor vehicle that is not required to be licensed or
registered under any federal or provincial enactment in respect of its
operation, and then only if the fuel is in the fuel system of the motor vehicle
or is being transported or kept in storage by the person for use in such a
motor vehicle,
(iii) the person is a city, town, village, summer village, municipal
district, specialized municipality, Metis settlement, school board, regional
health authority, public college or university as defined in the Post‑secondary
Learning Act and is in possession
of the marked fuel for use in an engine of which it is an owner or operator other
than an engine that drives a motor vehicle, boat or aircraft, and then only if
the fuel is in the fuel system of the engine or is being transported or kept in
storage by the person for use in such an engine,
(iv) the person is a city, town, village, summer village, municipal
district, specialized municipality, Metis settlement, school board, regional
health authority, public college or university as defined in the Post‑secondary
Learning Act and is in possession of the marked fuel for use in a motor vehicle
that is not required to be licensed or registered under any federal or
provincial enactment in respect of its operation, and then only if the fuel is
in the fuel system of the motor vehicle or is being transported or kept in
storage for use in such a motor vehicle,
(v) the person is in possession of the marked fuel for use in farming
operations in Alberta carried on by the person, and then only if the fuel is
(A) in the fuel system of farm machinery of
which the person is the owner or operator,
(B) in the fuel system of a farm truck of which
the person is the owner or operator, other than a farm truck that is a
qualified motor vehicle under the International Fuel Tax Agreement, or
(C) being transported or kept in storage by the
person for use in farming operations in Alberta,
(vi) the person is in possession of the marked fuel for use for any
purpose other than burning it in an internal combustion engine, or
(vii) the person is in possession of the marked fuel for a use
prescribed by regulation,
(b) the
person is a purchaser of a farm truck or farm machinery, and then only if the
marked fuel is in the fuel system of the farm truck or farm machinery at the
time of its delivery to the purchaser,
(c) the
person is a refiner or agent‑dealer and the marked fuel is part of the
person’s inventory for sale,
(d) the
person is an officer or other person employed or engaged in the administration
or enforcement of this Act, and then only for purposes related to the
administration or enforcement of this Act, or
(e) the
person is in possession of the marked fuel for the purpose only of transporting
it to a person referred to in clause (a) or (c), and then only in a container
that is not connected to any fuel system of an internal combustion engine in or
on the vehicle or railway car transporting the marked fuel in a way that
permits the marked fuel to enter or be used as fuel in that fuel system.
(2) A
consumer may apply in accordance with the regulations
(a) to
the Minister of Agriculture, Food and Rural Development for a certificate
identifying the consumer as a person who is entitled to be in possession of
marked fuel for a purpose referred to in subsection (1)(a)(v), or
(b) to
the Minister for a certificate identifying the consumer as a person who is entitled
to be in possession of marked fuel for a purpose other than a purpose referred
to in subsection (1)(a)(v).
(3) If the Minister refuses to issue a certificate
under subsection (2), the Minister shall cause to be given to the applicant a
notice of refusal specifying the reason for the refusal.
RSA 2000 cF‑28
s8;2003 cP‑19.5 s140;2006 c23 s36
Prohibited use of marked
fuel
9 A person shall not use marked fuel
obtained under a certificate issued under section 8(2)(a) for a purpose other
than a purpose referred to in section 8(1)(a)(v).
1997 c11 s7
Colouring and
identifying fuel
10(1) Unless the person is authorized or required to
do so under any other Act, no person shall do any of the following:
(a) unless
the person is authorized to do so by the Minister in writing, introduce into
any fuel a substance or thing for the purpose of, or having the effect of,
colouring or identifying the fuel;
(b) add
any substance or thing to marked fuel, or subject marked fuel to any process,
if doing so affects or changes the marked fuel so that it is no longer coloured
or identified as marked fuel in accordance with the regulations;
(c) sell
or be in possession of blended fuel;
(d) sell
or pass off as marked fuel any fuel that is not marked fuel.
(2) A person authorized to colour or identify fuel
as marked fuel pursuant to subsection (1)(a) shall not colour or identify fuel
as marked fuel except in accordance with the regulations.
1987 cF‑22.5
s6;1990 c16 s1;1997 c11 s21
Prohibited sales
11(1) Subject to section 14(5), no person shall sell
marked fuel in Alberta unless
(a) the
person is a refiner or an agent‑dealer, or
(b) the
person sells the marked fuel at no gain
(i) to a consumer who holds a certificate issued under section 8(2),
and
(ii) in circumstances in which the consumer cannot reasonably purchase
marked fuel from a refiner or an agent‑dealer.
(2) A
person shall not sell marked fuel to a consumer
(a) unless
the person has obtained from that consumer the evidence required by the
regulations for that purpose, and
(b) when
the person has obtained the evidence required under clause (a), but knows or
ought to know that the evidence is false in a material way or that the marked
fuel will not be used for a purpose for which marked fuel is permitted to be used
by the consumer.
(3) If a person sells marked fuel in contravention
of subsection (2), the person and the consumer are jointly and severally liable
to pay to the Minister an amount equal to the amount of tax the consumer would
have been required to pay under section 3 had the marked fuel been fuel oil.
1987 cF‑22.5
s7;1996 c20 s7;1997 c11 ss8,21
Part 2
Farm Fuel Distribution Allowances
Allowances
12(1) The Minister may provide farm fuel distribution
allowances in accordance with this Act and the regulations in respect of marked
fuel used in farming operations in Alberta.
(2) The
allowances under subsection (1) shall be in the amount per litre prescribed in
the regulations.
(3) A
consumer who holds a certificate issued under section 8(2)(a) is entitled to
purchase marked fuel at the reduced price.
(4) If
a consumer
(a) who
holds a certificate issued under section 8(2)(a) used fuel oil in circumstances
in which this Act would have permitted the use of marked fuel purchased at the
reduced price because marked fuel was not reasonably available in the
Minister’s opinion,
(b) who
holds a certificate issued under section 8(2)(b) used marked fuel in farming
operations in circumstances in which this Act would have permitted the use of
marked fuel purchased at the reduced price because marked fuel at the reduced
price was not reasonably available in the Minister’s opinion, or
(c) who
holds a certificate issued under section 8(2)(a) or (b) purchased fuel oil in
Alberta for use in a farm truck that is a qualified motor vehicle under the
International Fuel Tax Agreement,
the Minister may, on
application by the consumer in accordance with the regulations, provide to the
consumer in addition to any rebate under section 7 a grant in the amount per
litre prescribed in the regulations as the farm fuel distribution allowance.
(5) If
the Minister refuses in whole or in part an application for a grant under
subsection (4), the Minister shall cause to be given to the applicant a notice
of disallowance specifying the amount of the disallowance and the reasons for
it.
(6) Payments made by the Minister under this
section shall be made from money voted by the Legislature for the purpose.
1987 cF‑22.5
s8;1991 c15 s4;1996 c20 s9;1997 c11 ss9,21
Sale at reduced price
13(1) When an agent‑dealer sells marked fuel to
a person for use in farming operations in Alberta, the price at which the agent‑dealer
sells that fuel shall be the reduced price.
(2) Subject
to the regulations, subsection (1) does not apply when the point of delivery of
the marked fuel is a place outside Alberta.
(3) No person shall sell marked fuel at the reduced
price to the Government of Canada or any agent of that Government.
1987 cF‑22.5
s9;1991 c15 s5
Prohibited use
14(1) An agent‑dealer shall not sell marked
fuel at the reduced price to a consumer
(a) unless
the agent‑dealer has obtained from that consumer the evidence required by
the regulations for that purpose, or
(b) when
the agent‑dealer has obtained the evidence required under clause (a), but
knows or ought to know that the evidence is false in a material way or that the
marked fuel will not be used in farming operations in Alberta.
(2) If
an agent‑dealer sells marked fuel in contravention of subsection (1), the
agent‑dealer and the consumer are jointly and severally liable to pay to
the Minister an amount equal to the farm fuel distribution allowance on the
marked fuel sold.
(3) If
an agent‑dealer does not contravene subsection (1) in selling marked fuel
but the buyer does not use the marked fuel in farming operations in Alberta,
the buyer is liable to pay to the Minister an amount equal to the farm fuel
distribution allowance on the marked fuel not so used.
(4) If
an agent‑dealer sells marked fuel for use in farming operations in
Alberta without contravening subsection (1) but at a price higher than the
reduced price, the dealer is liable to pay to the Minister, with respect to
each litre sold, an amount equal to the amount by which the actual price
exceeds the reduced price.
(5) A
consumer who buys marked fuel for use in farming operations in Alberta at the
reduced price shall not sell or otherwise dispose of that marked fuel to
another consumer for use other than for use in farming operations in Alberta.
(6) If a sale or other disposition of marked fuel
is made in contravention of subsection (5), the person who sells or disposes of
the marked fuel and the buyer or person to whom the marked fuel was delivered,
as the case may be, are jointly and severally liable to pay to the Minister an
amount equal to the farm fuel distribution allowance for each litre so sold or
otherwise disposed of.
1987 cF‑22.5
s10;1991 c15 s6;1997 c11 s21
Prohibition against
mixing fuels
15 No person shall mix marked fuel on which a farm
fuel distribution allowance has been provided with any other fuel in respect of
which a farm fuel distribution allowance has not been provided.
1990 c16 s1;1991 c15 s7
Part 3
General
Assessment of tax to
be remitted
16(1) The Minister may, at any time the Minister
considers reasonable, assess a seller for the amount of tax owing that the
seller has collected but has not remitted to the Minister by serving a notice
of assessment on the seller.
(2) Subject
to subsections (3) and (4), the Minister may, within 4 years from the end of
the calendar year in which tax was to have been collected and remitted, assess
a seller for the amount of tax that the seller failed to collect and remit by
serving a notice of assessment on the seller.
(3) If
the seller
(a) has
made any misrepresentation that is attributable to neglect, carelessness or
wilful default, or
(b) has
committed a fraud in making a return or in supplying any information under this
Act or the regulations or in omitting to disclose any information,
the Minister may
assess the amount of tax owing under this section at any time the Minister
considers reasonable.
(4) If
the seller has filed a waiver within 4 years from the end of the year in which
the tax was to have been collected and remitted and
(a) the
waiver is still in effect, the Minister may assess the amount of tax owing
under this section, in accordance with the terms of the waiver, at any time, or
(b) the waiver has been revoked, the Minister
may assess the amount of tax owing under this section, in accordance with the
terms of the waiver, within 6 months after the Minister receives a notice of
the revocation.
1987 cF‑22.5
s11;1990 c16 s1;1996 c20 s10;1997 c11 ss10,21
Assessment of amount
owing
17(1) In this section, “amount owing” by a person
means
(a) if
the person is a consumer, the amount of tax that has not been paid by the
consumer,
(b) the
amount by which a rebate paid to the person under section 7 exceeds the rebate
to which the person was entitled,
(c) the
amount by which a grant paid to the person under section 12(4) exceeds the
grant to which the person was entitled,
(d) the
amount by which a refund paid to the person under the regulations exceeds the
refund to which the person was entitled, or
(e) the
amount a person is liable for under section 11 or 14.
(2) The
Minister may, within 4 years from the end of the calendar year in which the
amount owing was first owing by a person, assess the person for the amount
owing by serving a notice of assessment on the person, but
(a) if
the person
(i) has made any misrepresentation that is attributable to neglect,
carelessness or wilful default, or
(ii) has committed a fraud in making a return or in supplying any
information under this Act or the regulations or in omitting to disclose any
information,
the Minister may assess the
amount owing at any time the Minister considers reasonable, or
(b) if
the person has filed a waiver within 4 years from the end of the year in which
the amount was owing, and
(i) the person has not revoked the waiver, the Minister may, in accordance
with the terms of the waiver, assess the amount owing at any time, or
(ii) the person has revoked the waiver, the
Minister may assess the amount owing, in accordance with the terms of the
waiver, within 6 months after the Minister receives a notice of the revocation.
1987 cF‑22.5
s12;1996 c20 s11;1997 c11 ss11,21
Overpayment of tax
collected and remitted
17.1 Where the Minister has reason to believe
that a seller has collected and remitted more tax than was required, the
Minister may, within 4 years after the overpayment was made, reassess the
seller for the amount that was required to be collected and remitted by serving
a notice of reassessment on the seller.
2004 c17 s6
Assessment of penalties
18(1) If an assessment is made against a person under
section 16 or 17 and all or a portion of the amount assessed against that
person is attributable to
(a) neglect,
carelessness or wilful default by or on behalf of that person, or
(b) fraud
or evasion committed by or on behalf of that person,
the Minister may, in
addition to the amount owing under an assessment under section 16 or 17, assess
a penalty against the person in the amount of 25% of the amount so attributable
by serving a notice of assessment on the person.
(2) Evidence
that an assessment of a penalty has been made under subsection (1) is proof, in
the absence of evidence to the contrary, that the amount owing and the penalty
under this section are owing to the Crown from the person on whom the notice of
assessment under subsection (1) is served in the amounts stated in the notice
of assessment.
(3) If
a person fails to submit a return as and when required by this Act or the
regulations, the Minister may assess a penalty against the person in the amount
of $25 for each day of default by serving a notice of assessment on the person.
(4) If a seller fails to remit tax when required under
this Act and the regulations, the Minister may impose a penalty equal to 5% of
the deficiency for each month or part of a month between the date the Minister
mails a notification that the deficiency is due and the date the seller
receives it.
1996 c20 s11;1997 c11
s21
Effect of assessment
19(1) Unless it is varied or vacated on an objection
or appeal,
(a) an
assessment made under section 16, 17 or 18 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 16, 17 or 18 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 Her Majesty in right of
Alberta.
(2) Every
person assessed under section 16, 17 or 18 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.
(3) Liability
for an amount owing under this Act is not affected by the fact that no
assessment has been made.
(4) 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 an amount payable under this Act.
1987 cF‑22.5 s13;1990
c16 s1;1996 c20 s12;1997 c11 s21
Interest
20(1) Interest is payable on any amounts owing under
this Act in accordance with this section and at the rate and calculated in the
manner prescribed by the regulations.
(2) Interest
is payable on an amount assessed under section 16(1) from the day on which the
amount was to be remitted to the Minister until the day on which the amount is
received by the Minister.
(3) Interest
is payable on an amount assessed under section 16(2) from the day on which the assessment
was sent until the day on which the amount is received by the Minister.
(4) Interest
is payable on an amount assessed under section 17 from the day the amount was
first owing until the day the Minister receives payment of the amount assessed.
(5) Interest
is payable on the amount of the penalty unpaid under section 18 from the day of
sending of the notice of assessment until the day the Minister receives payment
of the penalty.
(6) For
the purposes of subsection (4) and section 17(2), an amount owing is deemed to
be first owing,
(a) in
the case of fuel tax owing by a consumer, on the day the tax was required to be
paid by the consumer,
(b) in
the case of an excessive rebate under section 7, an excessive refund under the
regulations or an excessive grant under section 12(4), on the day the rebate,
refund or grant, as the case may be, was made, and
(c) in
the case of a liability under section 14, on the day of the sale or disposition
of the marked fuel.
(7) In any other case where a person is required to
pay an amount to the Minister, interest is payable from the day on which the
amount was to be paid to the Minister until the day on which the amount is
received by the Minister.
1987 cF‑22.5
s14;1996 c20 s14;1997 c11 ss12,21
Certificate of payment
21(1) A trustee in bankruptcy, assignee, liquidator,
administrator, receiver, receiver‑manager or any other similar person,
referred to in this section as the “responsible representative”, administering,
winding up, controlling or otherwise dealing with a property or business of a
person who is an agent‑collector shall, before distributing any property
over which the responsible representative has control in that capacity as the
responsible representative, obtain a certificate from the Minister certifying
that all amounts
(a) for
which the agent‑collector 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 that capacity as the responsible representative
have been paid or that
security for the payment of the amounts has been accepted by the Minister.
(2) If a responsible representative distributes
property over which the responsible representative has control in that capacity
as the responsible representative without obtaining a certificate under
subsection (1) 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 Part of
the agent‑collector for whose property or business the responsible
representative is responsible.
1987 cF‑22.5
s15;1997 c11 s21
Liability in respect of
transfers by insolvent agent‑collectors
21.1(1) If
property is transferred at any time by an agent‑collector to a person
with whom the agent‑collector does not deal at arm’s length at that time
and the agent‑collector is insolvent or becomes insolvent because of the
transfer or because of the transfer and one or more other transactions with
that person, the person is jointly and severally liable with the agent‑collector
to pay the liability under this Act of the agent‑collector equal to the
amount, if any, by which the fair market value of the property at that time
exceeds the fair market value at the time of the consideration given for the
property, but nothing in this subsection limits the liability of the agent‑collector
under any other provisions 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 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 of the transfer would, but
for this subsection, be 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
exceeds the fair market value at the 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 under this section with an agent‑collector in
respect of part or all of a liability under this Act of the agent‑collector,
(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 agent‑collector on account of that agent‑collector’s
liability discharges the person’s liability only to the extent that the payment
operates to reduce the agent‑collector’s liability to an amount less than
the amount in respect of which the person is, by this section, made jointly and
severally liable.
2004 c17 s7
Amounts recoverable as
debts
22 Taxes, penalties and interest payable
under this Act and overpayments of a rebate under section 7, a grant under
section 12(4) or a farm fuel distribution allowance are recoverable by Her
Majesty in right of Alberta in an action in debt.
1987 cF‑22.5
s16;1991 c15 s8
Set‑off
22.1(1) The
Minister may, instead of making a payment to a person that might otherwise be
made under this Act, apply the whole or any part of the payment owing to the
person to reduce or eliminate a debt the person has to Her Majesty in right of
Alberta.
(2) Where the Minister makes a payment
into the General Revenue Fund under subsection (1), the Minister must notify
the person referred to in subsection (1) of the reduction or elimination of the
debt.
2004 c17 s8
Certificate of amount
not paid
23(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.
1990 c16 s1;1997 c11 s21
Payment by third party
24(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, referred to in this section 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, referred to in this section 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), has discharged any
liability to the debtor without complying with a requirement under this section
is liable to pay to Her Majesty 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 Her Majesty in right of
Alberta an amount equal to the lesser of
(a) the
total of money so lent, advanced or paid, and
(b) the
amount that the institution or person was required under subsection (2) to pay to the Minister.
(6) If
the person who is or is about to become liable 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 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.
1990 c16 s1;1997 c11
ss13,21
Liability of directors
for failure to remit
25(1) Where a corporation has failed to remit tax
collected by that corporation, the directors of the corporation at the time the
corporation was required to remit the tax collected are jointly and severally
liable, together with the corporation, to pay that tax collected 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 23 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
execution referred to in subsection (2)(a) has issued, the amount recoverable
from a director is the amount remaining unsatisfied after execution.
(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 Her Majesty 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 hereby empowered to make.
(6) A director who has satisfied a claim under this
section is entitled to contribution from the other directors who were liable
for the claim.
RSA 2000 cF‑28
s25;2004 c17 s9
Notice of objection
26(1) A person who objects to
(a) a
notice of assessment under section 16, 17 or 18,
(b) a
notice of disallowance of rebate under section 7(5),
(c) a
notice of disallowance of a grant under section 12(5),
(d) a
notice of refusal under section 8,
(e) a
notice of disallowance of a refund paid under the regulations,
(f) a
notice of cancellation of a certificate pursuant to the regulations, or
(g) a
notice of refusal, cancellation or suspension of registration under section 4,
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 certified mail or 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 assessment, disallowance, refusal, suspension or cancellation
and shall
(a) vacate,
confirm or vary the assessment or disallowance and notify the objector of the
Minister’s decision by certified mail or registered letter,
(b) serve
a new notice of assessment or cause a new notice of disallowance to be given,
(c) issue
a certificate under section 8 or cause a new notice to be given confirming the
Minister’s refusal to issue a certificate,
(d) remove
the cancellation or issue a new certificate or cause a notice to be given
confirming the cancellation of the certificate, or
(e) confirm the refusal, cancellation or
suspension, register the applicant or renew the registration or remove the
suspension or cancellation of the registration.
1987 cF‑22.5
s17;1990 c16 s1;1996 c20 s16;1996 c29 s7;
1997 c11 ss15,21
Notice of appeal
27(1) A person who has served a notice of objection
under section 26(1) may appeal to the Court to have the assessment or
disallowance vacated or varied, the refusal, cancellation or suspension of
registration removed or the certificate under section 8 issued after
(a) the
Minister has confirmed the assessment or disallowance or served a new notice of
assessment or caused a new notice of disallowance to be given under section
26(4),
(b) the
Minister has confirmed the Minister’s refusal, cancellation or suspension of
registration,
(c) the
Minister has caused a new notice to be given confirming the Minister’s refusal
to issue a certificate under section 8,
(d) the
Minister has caused a notice to be given confirming the Minister’s cancellation
of a certificate, or
(e) 90
days have elapsed after service of the notice of objection and the Minister has
not acted under section 26(4),
but no appeal under
this section may be instituted after the expiration of 90 days from the day a
notification or notice under section 26(4) was mailed 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 certified
mail or 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 30, is deemed to be a
statement of claim.
1987 cF‑22.5
s18;1990 c16 s1;1996 c29 s7;1997 c11 ss16,21
Reply to notice of
appeal
28(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 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 27 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 27 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.
1987 cF‑22.5
s19;1997 c11 s21
Powers of Court
29(1) On the filing of the material referred to in
sections 27 and 28(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
(a) dismiss
the appeal, or
(b) allow
the appeal, and
(i) vacate the assessment or disallowance,
(ii) vary the assessment or disallowance,
(iii) restore the assessment or disallowance,
(iv) refer the assessment or disallowance back to the Minister for
reconsideration,
(v) order the Minister to register the applicant or renew the
registration or remove the cancellation or suspension of registration,
(vi) order the Minister to issue a certificate under section 8, or
(vii) order the Minister to remove the cancellation of a certificate or
issue a new certificate.
(4) The Court may, in delivering judgment on an
appeal, order payment or repayment of tax, a rebate under section 7, a grant
under section 12(4) or the amount of an allowance referred to in section 12,
interest, penalties or costs by the appellant or the Minister.
1987 cF‑22.5
s20;1990 c16 s1;1996 c29 s7;1997 c11 ss17,21
Practice and procedure
30 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 29, and every judgment and order given or made in each such action may
be enforced in the same manner and by the same process as a judgment or order
given or made in an action commenced in the Court.
1987 cF‑22.5 s21
Irregularities
31 An assessment or disallowance 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.
1987 cF‑22.5 s22
Demand for information
32(1) The Minister may, for any purpose related to
the administration or enforcement of this Act or the regulations, by a notice
served personally, by fax or by registered letter or certified mail
(a) demand
that a seller or agent‑dealer, or
(b) when
a seller or agent‑dealer is a partnership or corporation, demand that a
partner or the president or another officer, manager or 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, by fax or
by registered letter or certified mail, demand that
(a) a
person holding an amount for or paying or liable to pay any amount to a seller
or agent‑dealer, or
(b) a
partner, president or another officer, director, or agent of a person holding
an amount for or paying or liable to pay any amount to a seller or agent‑dealer
provide or produce any
information or additional information or any document within a reasonable
period of time stipulated in the notice.
(3) The
Minister may, by a notice served personally, by fax or by registered letter or
certified mail, require the production by any person, or by any person’s agent,
of any document in the possession or in 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
(a) what
amount, if any, is payable or collectible under Part 1 by any person, or
(b) eligibility
to or the amount of a rebate under Part 1 or an allowance or grant referred to
in section 12.
(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 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) direct
the person to provide or produce the information, additional information or
document where the Court is satisfied that
(i) the information, additional information or document demanded is
in the possession of or under the control of the person, and
(ii) the information, additional 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 cF‑28
s32;2004 c17 s10
Enforcement powers of
officers
33 An officer may, for any purpose related to the
administration or enforcement of this Act, examine any internal combustion
engine or its fuel system or any other thing that contains fuel oil, marked
fuel or a substance that the officer believes to be fuel oil or marked fuel,
and take and remove from it samples of fuel oil, marked fuel or any substance
the officer believes to be fuel oil or marked fuel.
1987 cF‑22.5 s24
Powers of Minister
34 The Minister may
(a) require
any person, in a particular case,
(i) to keep any record,
(ii) to make any return,
(iii) to comply with a specified method of accounting, or
(iv) to make an inventory of fuel oil, liquid petroleum gas, marked
fuel or mixed fuel as of a specified time,
for a purpose related to
the administration of this Act or the regulations;
(b) prescribe
the duties of agent‑dealers and agent‑collectors;
(c) prescribe
the form of any agreement or other document or form used in the administration
of this Act;
(d) extend
the time for making a return under this Act;
(e) enter
into agreements with other jurisdictions with respect to the collection of
taxes and penalties;
(f) enter into the International Fuel Tax
Agreement.
1987 cF‑22.5
s25;1990 c16 s1;1991 c15 s9;1997 c11 s21
Waiver or cancellation
of penalties or interest
34.1 Notwithstanding the Financial
Administration Act, the Minister may at any time waive or cancel the
imposition of or liability for any penalty or interest payable under this Act.
2004 c17 s11
Records
35(1) A seller and agent‑dealer shall keep
records, including inventory records, in accordance with the regulations.
(2) A
consumer of marked fuel and every applicant for a rebate under section 7 or a
grant under section 12(4) shall keep records in accordance with the
regulations.
(3) A locomotive owner and interjurisdictional
carrier shall keep records in accordance with the regulations.
1987 cF‑22.5
s26;1997 c11 s18
Inspection and audit
36(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 shall 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 as 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 cF‑22.5
s27;1990 c16 s1
Copies
37(1) If any book, record, paper or other document
has been seized, examined or produced under section 32 or 36 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 of Finance 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 cF‑28
s37;2006 c23 s36
Disclosure of
information
38(1) Subject to subsection (2), no person employed
by the Government of Alberta shall communicate or allow to be communicated to
any person not employed by the Government of Alberta any information obtained
under this Act, or allow any person to inspect or have access to any written
statement furnished under this Act.
(2) For
the purposes of the administration or enforcement of a law that provides for
the imposition of a tax, information obtained under this Act may be communicated,
inspected or accessed pursuant to an agreement or arrangement between the
Government of Alberta and
(a) the
Government of Canada,
(b) the
government of another province or territory of Canada,
(c) the
government of a country or state other than Canada or of a political
subdivision of that country or state,
(d) an
agency, corporation or institution
(i) of the Government of Canada,
(ii) of the government of a province or territory of Canada, or
(iii) of the government of a country or state other than Canada or of a
political subdivision of that country or state,
or
(e) an international organization of states.
1997 c11 s19
Hindering officer
39 No person shall hinder, molest or interfere with
any person doing anything that the person is authorized by or pursuant to
section 32, 33 or 36 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 32, 33 or 36 to do.
1987 cF‑22.5
s30;1990 c16 s1
Administration of Act
40 The Minister shall administer and enforce this
Act and control and supervise all persons employed to carry out or enforce this
Act.
1987 cF‑22.5
s31;1997 c11 s21
Security for amounts
owing
41(1) The Minister may, if the Minister considers it
advisable in a particular case, accept security for payment of debts due to Her
Majesty 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.
1987 cF‑22.5
s32;1988 cP‑4.05 s82;1997 c11 s21
Service, etc.
42(1) 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,
(i) by being mailed to the person by ordinary, certified 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, or
(ii) by personal service,
(b) a
corporation,
(i) in accordance with section 256 of the Business Corporations Act, or
(ii) by registered mail addressed to the corporation at the
corporation’s last address known to the Minister,
and
(c) a
cooperative,
(i) in accordance with section 347 of the Cooperatives Act, or
(ii) by registered mail addressed to the cooperative at the
cooperative’s last address known to the Minister.
(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, 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, 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) is left with an adult person employed at the
place of business of the partnership.
RSA 2000 cF‑28
s42;2001 cC‑28.1 s453
Offence re documents and
records
43 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 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 in the
records of a person required to keep records under this Act,
(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 penalty
otherwise provided by this Act, liable to a fine of not more than 300% of the
tax sought to be evaded or evaded, the difference between the amount that
should have been remitted and the amount remitted, the rebate sought to be
obtained or obtained or the allowance or grant referred to in section 12 sought
to be obtained or obtained or to that fine and imprisonment for not more than 2
years.
1987 cF‑22.5 s33
Failure to file return
or maintain records
44(1) A person who fails to submit 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 of $50 for each
day of default.
(2) A person who fails to maintain records and
books of account when required by the Minister to do so under section 34(a) is
guilty of an offence and liable to a fine of $50 for each day from the day the
person receives notification of the requirement to the day the person complies
with the requirement.
1987 cF‑22.5
s34;1996 c20 s17;1997 c11 s21
Offences and penalties
re unpaid tax
45 A consumer who contravenes section 3,
10(1)(b) or (c), 14(5) or 15 or who uses marked fuel that the consumer has
obtained at the reduced price for purposes other than in farming operations in
Alberta is guilty of an offence and liable
(a) for
a first offence, to a fine of not more than $1000, and
(b) for a subsequent offence, to a fine of not
more than $5000.
1987 cF‑22.5
s35;1996 c20 s18
Offences and penalties
re sellers
46 A seller who contravenes section 5, 10,
11, 13(1) or 14(1) is guilty of an offence and liable
(a) for
a first offence, to a fine of not more than $10 000 or to a term of
imprisonment of not more than 6 months or to both fine and imprisonment,
(b) for
a subsequent offence, to a fine of not more than $25 000 or to a term of
imprisonment of not more than one year or to both fine and imprisonment, and
(c) in
addition to the penalties in clauses (a) and (b), to a penalty of not more than
3 times
(i) in the case of an offence under section 5, the tax that should
have been collected and remitted by the seller,
(ii) in the case of an offence under section 10 or 11, the tax that
would have been payable under section 3 had the marked fuel or blended fuel, as
the case may be, been fuel oil,
(iii) in the case of an offence under section 13(1), the amount by
which the actual price exceeds the reduced price, and
(iv) in the case of an offence under section
14(1), the farm fuel distribution allowance on the marked fuel sold.
1990 c16 s1;1996 c20 s18
General offences and
penalties
47 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 or to a term of imprisonment
of not more than one month or to both fine and imprisonment, and
(b) for a subsequent offence, to a fine of not
more than $5000 or to a term of imprisonment of not more than 6 months or to
both fine and imprisonment.
1987 cF‑22.5
s36;1996 c20 s18
Disposition of certain
fines
48(1) Subject to subsection (2), any fine imposed in
respect of a conviction for an offence under section 8, 10 or 11(1) belongs to
the Crown in right of Alberta.
(2) Subject
to any administration fee charged by the Government, any fine imposed in
respect of a conviction for an offence under section 8, 10 or 11(1) where the
offence occurred in
(a) a
city, town or village, other than on a primary highway, enures to the benefit
of the city, town or village,
(b) a
municipal district, improvement district, specialized municipality or special
area, other than on a primary highway, enures to the benefit of the municipal
district, improvement district, specialized municipality or special area, and
(c) an
Indian reserve, other than on a primary highway or on a road designated as a
secondary road under the Public Highways
Development Act, enures to the benefit of the band.
(3) For the purposes of subsection (2)(c), “band”
and “reserve” mean a band or reserve as defined in the Indian Act (Canada).
1991 c15 s10;1995 c24
s99(37);1996 c20 s19
Limitation on
prosecution
49 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 cF‑22.5 s37
Limitations Act
49.1 The Limitations
Act does not apply to the Crown with respect to any matter arising under
this Act.
2001 c13 s4
Certificate as evidence
50 In a prosecution for an offence under this Act
or the regulations,
(a) a
certificate of the Minister or a person lawfully acting on the Minister’s
behalf stating whether the defendant is or is not registered under this Act, or
was or was not so registered at a time or during a period of time specified in
it,
(b) a
certificate of the chief chemist or the deputy chief chemist of the gasoline
and oil laboratory of the Alberta Science and Research Authority stating the
results of the examination of any substance referred to in the certificate and
stating whether that substance
(i) is or is not a hydrocarbon substance, a liquid petroleum gas, natural
gas, ethyl alcohol or any substance prescribed under section 51(1)(p) for the
purposes of section 1(k)(ii),
(ii) is or is not marked fuel, blended fuel or mixed fuel, or
(iii) does or does not contain a colouring matter or identifying
substance authorized to be used under the regulations,
or
(c) a
certificate of the Minister stating that a person named in the certificate is
an officer for the purposes of this Act,
shall be admitted in
evidence as proof, in the absence of evidence to the contrary, of the matters
stated in it without any proof that the certificate was signed by the person
purporting to sign it or of the appointment of the person signing it.
1987 cF‑22.5
s38;1994 c17 s3;1996 c29 s7;1997 c11 s21;
1998 cA‑37.3 s17
Regulations
51(1) The Lieutenant Governor in Council may make
regulations
(a) respecting
the collection and remission of tax under this Act;
(b) respecting
applications for registration under section 4;
(c) authorizing
the Minister to enter into an agreement with any person under which that person
is designated as an agent‑collector or an agent‑dealer;
(d) authorizing
the Minister to prescribe conditions under which a person may be designated as
an agent‑collector or an agent‑dealer;
(e) requiring
surety bonds, bank guarantees or other financial arrangements to be furnished
or made by any person who collects or remits tax pursuant to this Act and
prescribing the form and amount of the bonds, guarantees or other financial
arrangements;
(f) prescribing
hydrocarbons for the purposes of section 1(n);
(g) prescribing
any commission or the manner of calculating the commission to be paid to agent‑collectors,
agent‑dealers or bulk dealers for services related to the collection and
remission of tax and the delivery of allowances under section 12 or to persons
authorized to colour or identify fuel under section 10;
(h) authorizing
the Minister to give accountable advances to agent‑dealers in respect of
allowances referred to in section 12 and to prescribe the terms and conditions under
which the accountable advances may be given;
(i) authorizing
the Minister to provide a refund of fuel tax paid in respect of fuel oil used
in farming operations in Alberta;
(j) authorizing
the Minister to provide farm fuel distribution allowances in respect of fuel
oil used in respect of farming operations in Alberta;
(k) respecting
the farm fuel distribution allowance;
(l) respecting
grants under section 12(4);
(m) governing
the cancellation of a certificate issued pursuant to section 8;
(n) prescribing
the evidence to be furnished to an agent‑dealer under sections 11(2) and
14(1);
(o) respecting
the colouring and identifying of fuel as marked fuel;
(p) prescribing
substances for the purposes of section 1(k);
(q) designating
a vehicle, implement, machine or equipment as farm machinery, and prescribing
the circumstances under which a vehicle, implement, machine or equipment is
deemed to be farm machinery;
(r) prescribing
a vehicle, implement, machine or equipment as not being farm machinery, and
prescribing the circumstances under which a vehicle, implement, machine or
equipment is deemed not to be farm machinery;
(s) prescribing
the rate of interest and the manner of calculation of interest payable for the
purposes of section 20;
(t) prescribing
permitted uses for marked fuel for the purposes of section 8(1);
(u) respecting
records to be kept under this Act;
(v) respecting
returns to be made to the Minister, including the person required to make them;
(w) respecting
the application for and granting of rebates under section 7;
(x) for
the purposes of section 7(3)(i), respecting other purposes for which fuel oil
or liquid petroleum gas may be used;
(y) providing
for a refund of the whole or any part of a tax paid under this Act and prescribing
the records, material and information to be furnished on any application for a
refund;
(z) governing
funds that are held in trust;
(aa) respecting
certificates to be issued under this Act;
(bb) authorizing
a reduction in the price of marked fuel by the amount of the farm fuel
distribution allowance when the point of delivery of the marked fuel is a place
outside Alberta, and respecting any terms and conditions on which the reduction
may be made;
(cc) exempting
any person or class of person from the payment of tax imposed by this Act
subject to any terms set out in the regulations;
(dd) permitting,
subject to any terms imposed by the Minister, the sale of fuel oil or liquid
petroleum gas without payment of tax if the fuel oil or liquid petroleum gas is
to be used for a purpose for which marked fuel may be used;
(ee) respecting
the form and contents of waivers under sections 16 and 17;
(ff) exempting
any seller from collecting the tax imposed by this Act, subject to any terms or
conditions prescribed in the regulations;
(gg) respecting
the registration of sellers who sell fuel to persons who are not required to
pay tax under this Act and the cancellation and suspension of those
registrations;
(hh) prescribing
anything required by this Act to be prescribed by regulation;
(ii) defining
any word used in the Act or regulations and not defined in the Act.
(2) A regulation made under this Act shall, if it
so provides, be effective with reference to a period before it was made.
1987 cF‑22.5
s39;1990 c16 s1;1991 c15 s11;1994 c17 s4;
1994 c40 s3;1996 c20 s20;1996 c29 s7;1997 c11 ss20,21
