Definitions
1(1) Subject to
subsection (4), those expressions defined in subsection 100(1) of the federal
regulation have the same meaning for the purposes of this Regulation as are
given to them by subsection 100(1) of the federal regulation.
(2) Subsection 100(2) of
the federal regulation applies for the purposes of this Regulation.
(3) Section 1 of the Alberta Personal Income Tax Act applies
to this Regulation.
(4) A reference to the
“appropriate percentage” in a provision of the federal regulation that applies
for the purposes of this Regulation is to be read as a reference to the
“specified percentage”.
(5) For the purposes of
this Regulation and any provisions of the federal regulation that apply to this
Regulation,
(a) “employee” means any person receiving
remuneration who reports for work at an establishment of an employer in
Alberta;
(b) “personal credits” means, in respect of a
particular taxation year, the greater of
(i) the amount referred to in section 8(1)(c) of
the Alberta Personal Income Tax Act,
and
(ii) the aggregate of the credits that the
employee would be entitled to claim for the year as calculated under sections
8, 9, 10, 13, 15, 16, 19 and 20 of the Alberta
Personal Income Tax Act where “the specified percentage for the year”
referred to in those sections is read as being equal to 1.
Deductions and withholdings
2 The amount to be
deducted or withheld under subsection 153(1) of the federal Act as it applies
to section 51 of the Alberta Personal
Income Tax Act is the amount determined in accordance with this Regulation.
Periodic payments
3(1) Except as
otherwise provided in this Regulation, the amount to be deducted or withheld by
an employer from any payment of remuneration made to an employee in the
employee’s taxation year is, for each pay period, the amount determined in
accordance with the following formula:
A
X (B‑C)
D
where
A
is the specified percentage;
B
is the amount that is the notional remuneration calculated for the purposes of
paragraph 102(1)(c) of the federal regulation;
C
is the amount determined in the Schedule;
D
is the maximum number of pay periods for the taxation year.
(2) Where an employee has elected under subsection 107(2) of the
federal regulation, the notional remuneration for the purposes of subsection
(1) is the lesser of the notional remuneration computed for the purposes of
paragraph 102(1)(c) of the federal regulation and the estimated annual taxable
income as determined under paragraph 102(2)(c) of the federal regulation.
Non‑periodic payments
4 Subsections
103(1) to (6) of the federal regulation apply except that
(a) in paragraph (1)(a), the percentage amount
shall be read as 5%,
(b) in subparagraph (4)(a)(ii), the percentage
amount shall be read as 3%,
(c) in subparagraph (4)(b)(ii), the percentage
amount shall be read as 7%, and
(d) in subparagraph (4)(c)(ii), the percentage
amount shall be read as 10%.
Application of federal regulations
5(1) No amount
shall be deducted or withheld from a payment in accordance with section 3 or 4,
if no amount is to be deducted or withheld from a payment made in accordance
with section 102 or 103 of the federal regulation.
(2) Subsection 102(5) and
sections 106 to 109 of the federal regulation apply for the purposes of this
Regulation to an employer and an employee and to the determinations made under
this Regulation.
Coming into force
6 This Regulation
applies to the 2001 and subsequent taxation years.
