Part 4
Administration and Enforcement
68 Application
of Part
Administration and
Enforcement
69 Administration
and collection
70 Remission
of tax
71 Taxes
a debt
71.1 Limitations Act
72 Issue
of warrant
73 Collecting
debts
74 Payment
over of money owed tax debtor
75 Individual
leaving jurisdiction
76 Withholding
taxes
77 Liability
of directors
General
78 Books
and records
79 Communication
of information
80 Communication
of information ordered by judge
81 Inspections,
search and seizure
82 Regulations
83 Offences
84 Discretion
of Minister
85 Information
or complaint
Part 5
Transitional Provisions, Consequential Amendments and Coming into Force
Transitional
Provisions
86 Tax
collection agreement
87 Proceedings
Consequential
Amendments
88‑92 Consequential
amendments
Coming into Force
93 Coming
into force
HER MAJESTY, by and with
the advice and consent of the Legislative Assembly of Alberta, enacts as follows:
Definitions
1(1) In this Act,
(a) “agreeing
province or territory” means a province or territory that has entered into an
agreement with the Government of Canada under which the Government of Canada
will collect taxes payable under that province’s or territory’s income tax
statute and will make payments to that province or territory in respect of the
taxes so collected;
(b) “Alberta
regulation” means the regulations made by the Lieutenant Governor in Council
under this Act;
(c) “business
income in Alberta” means income for the taxation year from a business with a
permanent establishment in Alberta as determined in accordance with section
2603 of the federal regulation;
(d) “business
income outside Alberta” means income for the taxation year from a business with
a permanent establishment outside Alberta as determined in accordance with
section 2603 of the federal regulation;
(e) “Canada
Customs and Revenue Agency” means the Canada Customs and Revenue Agency
established under the Canada Customs and Revenue
Agency Act (Canada);
(f) “Commissioner
of Customs and Revenue” means the Commissioner of Customs and Revenue appointed
under the Canada Customs and Revenue
Agency Act (Canada);
(g) “Court”
means the Court of Queen’s Bench;
(h) “federal
Act” means the Income Tax Act
(Canada);
(i) “federal
regulation” means the Income Tax
Regulations, C.R.C., c. 945, made under the federal Act;
(j) “income
for the year” means
(i) in the case of an individual resident in Canada during only part
of the taxation year in respect of whom section 114 of the federal Act applies,
the amount determined under paragraph 114(a) of the federal Act in respect of
the individual for the year,
(ii) in the case of an individual who at no time in the taxation year
is resident in Canada, the individual’s income for the year as determined under
paragraphs 115(1)(a), (b) and (c) of the federal Act, and
(iii) in the case of any other individual, the individual’s income for
the year as determined in accordance with and for the purposes of Part I
of the federal Act;
(k) “income
tax statute” means, with reference to an agreeing province or territory, the
law of that province or territory that imposes an income tax on individuals;
(l) “individual”
means a person other than a corporation and includes a trust or estate;
(m) “Minister”
means the Minister of National Revenue for Canada;
(n) “old
Act” means the Alberta Income Tax Act
(RSA 1980 cA‑31);
(o) “permanent
establishment” means a permanent establishment as defined in section 2600 of
the federal regulation;
(p) “prescribed”
means
(i) with respect to a form, the information to be given on a form or
the manner of filing a form, authorized by the Provincial Minister, or
(ii) in any other case, prescribed by an Alberta regulation;
(p.1) “Provincial
Minister” means the Minister determined under section 16 of the Government
Organization Act as the Minister responsible for this Act;
(q) “Receiver
General” means the Receiver General of Canada;
(r) “refundable
tax credit” means a tax credit under Part 1, Division 4 or Division 4.1;
(s) “specified
percentage for the year” means the percentage specified in section 4;
(t) “tax
collection agreement” means a tax collection agreement between the Government
of Canada and the Government of Alberta entered into under section 62 or
continued under section 86;
(u) “tax
payable under this Act” means the tax payable as fixed by assessment or
reassessment subject to variation on objection or on appeal, if any, in
accordance with this Act;
(v) “taxable
income” means taxable income determined under section 5;
(w) “taxation
year”, in respect of an individual, means the period determined under the
federal Act as the individual’s taxation year.
(2) Except
to the extent that it is at variance with the definitions and interpretation
provisions contained in this section, Part XVII of the federal Act applies for
the purposes of this Act.
(3) In
addition to any other variation under this Act, if a provision of the federal
Act or the federal regulation applies for the purposes of this Act, the
following applies:
(a) if
a reference is made in that provision to another provision of the federal Act
or the federal regulation and the other provision does not apply for the
purposes of this Act because a provision of this Act applies instead of it, the
reference to the other provision is deemed to be a reference to the provision
of this Act that applies instead of it;
(b) if
a reference is made in that provision to another provision of the federal Act
or the federal regulation and the other provision does not apply for the
purposes of this Act, that provision is to be read without reference to the
other provision;
(c) if
a reference is made in that provision to another provision of the federal Act
or the federal regulation and the other provision applies in a different manner
for the purposes of the federal Act or the federal regulation than it does for
the purposes of this Act, the reference is deemed to be a reference to the
other provision as it applies for the purposes of this Act;
(d) a
reference in that provision to tax payable under Part I of the federal Act is
to be read as a reference to tax payable under this Act;
(e) a
reference in that provision to tax otherwise payable is to be read as a
reference to tax payable under this Act unless that provision otherwise
provides;
(f) if
that provision contains a reference to tax under any of Parts I.1 to XIV of the
federal Act, it is to be read
(i) without reference to tax under any of those Parts, and
(ii) without reference to any portion of that provision that applies
only to or in respect of tax under any of those Parts;
(g) if
that provision contains a reference to any of Parts I.1 to XIV of the federal
Act or to a provision in any of those Parts, it is to be read
(i) without reference to that Part or provision, as the case may be,
and
(ii) without reference to any portion of it that applies only because
of the application of any of those Parts or a provision in any of those Parts;
(h) a
reference in that provision to a provision of the federal regulation that
applies for the purposes of this Act is to be read as a reference to the
regulation as it applies for the purposes of this Act;
(i) a
reference in that provision
(i) to the Tax Court of Canada is to be read as a reference to the
Court of Queen’s Bench, and
(ii) to the Federal Court of Appeal is to be read as a reference to
the Court of Appeal of Alberta;
(j) a
reference in that provision to the Minister or the Receiver General is to be
read as a reference to the Provincial Minister.
(4) In
any case of doubt, the provisions of this Act are to be applied and interpreted
in a manner consistent with similar provisions of the federal Act.
(5) Section 257 of the federal Act applies for the
purposes of this Act.
RSA 2000 cA‑30
s1;2002 c6 s2;2003 c13 s2;2005 c37 s2
Application
2 Except provisions of this Act that state
otherwise, this Act applies to the 2001 taxation year and subsequent taxation
years.
2000 cA‑35.03 s2
Part 1
Income Tax
Division 1
Liability for Tax
Liability for tax
3(1) An individual
(a) who
was resident in Alberta on the last day of a calendar year,
(b) who
was resident in a province other than Alberta or in a territory on the last day
of a calendar year and had business income in Alberta in that calendar year, or
(c) who,
not being resident in Canada on the last day of a calendar year, had income for
the year
must pay tax as
required by this Act.
(2)
No tax is payable under this Act by an individual for a period when that
individual was exempt from tax because of subsection 149(1) of the federal Act.
(3) In the case of an individual who died or became
bankrupt during the calendar year, the words “calendar year” in subsection (1)
shall be read as “taxation year”.
RSA 2000 cA‑30
s3;2006 c11 s2
Division 2
Computation of Tax
Specified percentage
4 The specified percentage for the 2001
taxation year and subsequent taxation years is 10%.
RSA 2000 cA‑30
s4;2001 c13 s3
Taxable income
5(1) An
individual’s taxable income for the purposes of this Act is equal to the
taxable income of the individual for the purposes of computing tax payable
under Part I of the federal Act.
(2) An individual’s taxable income
earned in Canada for the purposes of this Act is equal to the individual’s
taxable income earned in Canada for the purposes of computing tax payable under
Part I of the federal Act.
RSA 2000 cA‑30
s5;2003 c13 s3
Amount of tax payable
6(1) The tax payable under this Act for a taxation
year by an individual who was resident in Alberta on the last day of the
calendar year and had no business income outside Alberta in the taxation year
is the amount determined by the formula
A x B
where
A is the specified percentage for the year;
B is the individual’s taxable income for the year.
(2) The tax payable under this Act for a
taxation year by an individual who was resident in Alberta on the last day of
the calendar year and had business income outside Alberta in the taxation year
is the amount determined by the formula
A
x B x (C-D)
C
where
A is the specified percentage for the year;
B is the individual’s taxable income for the year;
C is the individual’s income for the year as determined under
section 1(1)(j)(i) or (iii), as the case may be;
D is the individual’s business income outside Alberta for the year
that is included in amount C.
(3) The tax payable under this Act for a
taxation year by an individual who was resident in a province or territory
other than Alberta on the last day of the calendar year and had business income
in Alberta in the taxation year is the amount determined by the formula
A
x B x C
D
where
A is the specified percentage for the year;
B is the individual’s taxable income for the year;
C is the individual’s business income in Alberta for the year;
D is the individual’s income for the year as determined under
section 1(1)(j)(i) or (iii), as the case may be.
(4) The tax payable under this Act for a
taxation year by an individual who
(a) was resident in Alberta throughout part of the calendar year,
(b) was not resident in any other province or territory after ceasing
to be a resident of Alberta, and
(c) was resident in a jurisdiction outside Canada on the last day of
the calendar year,
is the amount
determined by the formula
A x B x (C-D)
C
where
A is the specified percentage for the year;
B is the individual’s taxable income for the year;
C is the individual’s income for the year as determined under
section 1(1)(j)(i);
D is the individual’s business income outside Alberta for the year
that is included in amount C.
(5) The
tax payable under this Act for a taxation year by an individual who at no time
in the year was resident in Canada is the amount determined by the formula
A
x B x C
D
where
A is the specified percentage for the year;
B is the individual’s taxable income earned in Canada for the year;
C is the total of the individual’s income for the year earned in
Alberta as determined under section 2602 of the federal regulation and the
taxable capital gain from the disposition of taxable Alberta property as
determined by the Alberta regulation;
D is the individual’s income for the year as determined under
section 1(1)(j)(ii).
(6) The tax payable under this Act for a
taxation year by an individual who
(a) was
resident in a jurisdiction outside Canada on the last day of the calendar year,
(b) was
resident in a province or territory other than Alberta in the calendar year
immediately prior to becoming a resident in a jurisdiction outside Canada, and
(c) had
business income in Alberta in the taxation year
is the amount
determined by the formula
A
x B x C
D
where
A is the specified percentage for the year;
B is the individual’s taxable income for the year;
C is the individual’s business income in Alberta for the year;
D is the individual’s income for the year as determined under
section 1(1)(j)(i).
(7) In
the case of an individual who died or became bankrupt during the calendar year,
the words “calendar year” in subsections (1), (2), (3), (4) and (6) shall be
read as “taxation year”.
RSA 2000 cA‑30
s6;2002 c6 s3;2003 c13 s4;2004 c1 s2;
2006 c11 s3
Division 3
Tax Credits, Rebates and
Other Deductions
Deductions
7 The amounts that may be deducted under
this Division and Division 6 may be deducted only from the amount of tax
payable under section 6, except that amounts under sections 21 and 23 may also
be deducted from tax payable under section 47.
2000 cA‑35.03 s7
Personal credits
8(1) For the purpose of computing the tax payable
under this Act for a taxation year by an individual, there may be deducted the
amount determined by the formula
A x B
where
A is the specified percentage for the year;
B is the total of
Marital status
(a) in
the case of an individual who at any time in the year is a married person or a
person who is in a common‑law partnership who supports the individual’s
spouse or common‑law partner and is not living separate and apart from
the spouse or common‑law partner because of a breakdown of their marriage
or common‑law partnership, an amount equal to the total of
(i) $14 899, and
(ii) an amount determined by the formula
$14 899 – C
where
C is the income of the individual’s spouse or
common‑law partner for the year or, where the individual and the
individual’s spouse or common‑law partner are living separate and apart
at the end of the year because of a breakdown of their marriage or common‑law
partnership, the spouse’s or common‑law partner’s income for the year
while married or in the common‑law partnership and not so separated,
Wholly dependent person
(b) in
the case of an individual who does not claim a deduction for the year under
clause (a) and who, at any time in the year,
(i) is
(A) a person who is unmarried and who does not
live in a common‑law partnership, or
(B) a person who is married or in a common‑law
partnership, who neither supported nor lived with his or her spouse or common‑law
partner and who is not supported by that spouse or common‑law partner,
and
(ii) whether alone or jointly with one or more other persons,
maintains a self‑contained domestic establishment (in which the
individual lives) and actually supports in that establishment a person who, at
that time, is
(A) except in the case of a child of the
individual, resident in Canada,
(B) wholly dependent for support on the
individual, or on the individual and the other person or persons, as the case
may be,
(C) related to the individual, and
(D) except in the case of a parent or
grandparent of the individual, either under 18 years of age or so dependent
because of mental or physical infirmity,
an amount equal to
the total of
(iii) $14 899, and
(iv) an amount determined by the formula
$14 899
– D
where
D is the income for the year of the dependent
person,
Basic personal credit - single
status
(c) except
in the case of an individual entitled to a deduction under clause (a) or (b),
$14 899,
In‑home care of relative
credit
(d) in
the case of an individual who, at any time in the year alone or jointly with
one or more persons, maintains a self‑contained domestic establishment
that is the ordinary place of residence of the individual and of a particular
person
(i) who has attained the age of 18 years before that time,
(ii) who
(A) is the individual’s child or grandchild, or
(B) is resident in Canada and is the parent,
grandparent, brother, sister, aunt, uncle, nephew or niece of the individual or
of the individual’s spouse or common‑law partner, and
(iii) who
(A) in the case of the individual’s parent or grandparent,
has attained the age of 65 years before that time, or
(B) in the case of any of the relatives referred
to in subclause (ii), is dependent on the individual because of that particular
person’s mental or physical infirmity,
the amount determined by
the formula
$15 453 – D.1
where
D.1 is the greater of $11 953 and the particular person’s income
for the year,
Dependant credit
(e) for
each dependant of the individual for the year who
(i) attained the age of 18 years before the end of the year, and
(ii) was dependent on the individual because of mental or physical
infirmity,
the amount
determined by the formula
$8466 – E
where
E is the greater of $4966 and the income for
the year of the dependant, and
Infirm dependant credit
(f) in
the case of an individual entitled to a deduction under clause (b) in respect
of a person and who would also be entitled but for paragraph 118(4)(c) of the
federal Act to a deduction under clause (d) or (e) in respect of the same
person, the amount by which the amount that would be determined under clause
(d) or (e) in respect of the person exceeds the amount determined under clause
(b) in respect of the person.
(2) Subsections 118(4), (5) and (6) of the federal
Act apply to subsection (1).
RSA 2000 cA‑30
s8;2001 c13 s3;2002 cA‑4.5 s17;2002 c6 s4;
2006 c11 s4
Age credit
9 For the purpose of computing the tax
payable under this Act for a taxation year by an individual who, before the end
of the year, has attained the age of 65 years, there may be deducted the amount
determined by the formula
A
x ($3619 – B)
where
A is
the specified percentage for the year;
B is
15% of the amount, if any, by which the individual’s income for the year would
exceed $26 941 if no amount were included in respect of a gain from a
disposition of property to which section 79 of the federal Act applies in
computing that income.
RSA 2000 cA‑30
s9;2001 c13 s3
Pension credit
10(1) For the purpose of computing the tax payable
under this Act for a taxation year by an individual, there may be deducted the
amount determined by the formula
A
x B
where
A is
the specified percentage for the year;
B is
the lesser of $1000 and
(a) where the individual has attained the age of 65 years before the
end of the year, the pension income received by the individual in the year, and
(b) where the individual has not attained the age of 65 years before
the end of the year, the qualified pension income received by the individual in
the year.
(2) Subsections 118(7) and (8) of the federal Act
apply for the purposes of subsection (1).
2000 cA‑35.03 s10
Charitable and other
gifts
11(1) For the purpose of computing the tax payable
under this Act for a taxation year by an individual, there may be deducted such
amount as the individual claims not exceeding the amount determined by the
formula
(A
x B) + [12.75% x (C – B)]
where
A is
the specified percentage for the year;
B is
the lesser of $200 and amount C;
C is
the amount of the individual’s total gifts for the year used to claim a
deduction by the individual for the year for the purposes of section 118.1 of
the federal Act.
(2) Section
118.1 of the federal Act applies for the purposes of this Act except that
subsection (1) of this section applies instead of subsection 118.1(3) of the
federal Act.
RSA 2000 cA‑30
s11;2003 c13 s5
Medical expense credit
12(1) For the purpose of computing the tax payable
under this Act for a taxation year by an individual, there may be deducted the
amount determined by the formula
A
x [(B – C) + D]
where
A is
the specified percentage for the year;
B is
the amount determined in the description of B in subsection 118.2(1) of the
federal Act;
C is
the lesser of $1865 and 3% of the individual’s income for the taxation year;
D is
the total of all amounts each of which is, in respect of a dependant of the
individual (within the meaning assigned by subsection 118(6) of the federal
Act, other than a child of the individual who has not attained the age of 18
years before the end of the taxation year), the lesser of $5000 and the amount
determined by the formula
E ‑ F
where
E is the amount determined in the description
of E in subsection 118.2(1) of the federal Act;
F is the lesser of $1865 and 3% of the
dependant’s income for the taxation year.
(2) Section 118.2 of the federal Act applies for
the purposes of this Act except that subsection (1) of this section applies
instead of subsection 118.2(1) of the federal Act.
RSA 2000 cA‑30
s12;2001 c13 s3;2002 cA‑4.5 s17;
2006 c11 s5
Credit for mental or
physical impairment
13(1) This section applies where
(a) an
individual has a severe and prolonged mental or physical impairment,
(b) the
effects of the impairment are such that the individual’s ability to perform a
basic activity of daily living is markedly restricted or would be markedly
restricted but for therapy that
(i) is essential to sustain a vital function of the individual,
(ii) is required to be administered at least 3 times each week for a
total duration averaging not less than 14 hours a week, and
(iii) cannot reasonably be expected to be of significant benefit to
persons who are not so impaired,
(c) in
the case of
(i) a sight impairment, a medical doctor or an optometrist,
(i.1) a speech impairment, a medical doctor or a speech‑language
pathologist,
(ii) a hearing impairment, a medical doctor or an audiologist,
(iii) an impairment with respect to an individual’s ability in feeding
or dressing, or in walking, a medical doctor or an occupational therapist,
(iv) an impairment with respect to an individual’s ability in
perceiving, thinking and remembering, a medical doctor or a psychologist, and
(v) an impairment not referred to in any of subclauses (i) to (iv), a
medical doctor
has certified in prescribed
form that the impairment is a severe and prolonged mental or physical
impairment the effects of which are such that the individual’s ability to
perform a basic activity of daily living is markedly restricted or would be
markedly restricted but for therapy referred to in clause (b),
(d) the
individual has filed for a taxation year with the Provincial Minister the
certificate described in clause (c), and
(e) no
amount in respect of remuneration for an attendant or care in a nursing home in
respect of the individual is included in calculating a deduction under section
12 (otherwise than because of paragraph 118.2(2)(b.1) of the federal Act) for
the year by the individual or by any other person.
(2) Where an individual is entitled to deduct an
amount under subsection 118.3(1) of the federal Act for the purpose of
computing the individual’s tax payable for a taxation year under Part I of the
federal Act, for the purpose of computing the tax payable under this Act for a
taxation year by the individual, or that would be so payable if the individual
were liable under section 3 to pay tax for the year, there may be deducted an
amount determined by the formula
A x ($6000 + B)
where
A is the specified percentage for the year;
B is
(a) where the individual has not attained the
age of 18 years before the end of the year, the amount, if any, by which
(i) $3500
exceeds
(ii) the amount, if any, by which
(A) the total of all amounts each of which is an
amount paid in the year for the care or supervision of the individual and
included in computing a deduction under section 63 or 64 of the federal Act or
section 12 of this Act for a taxation year
exceeds
(B) $2050, and
(b) in any other case, $0.
(3) Section 118.3 of the federal Act applies for
the purposes of this Act except that subsections (1) and (2) of this section
apply instead of subsection 118.3(1) of the federal Act.
RSA 2000 cA‑30
s13;2001 c13 s3;2002 c6 ss2,5;
2005 c6 s2
Nature of impairment
14 Section 118.4 of the federal
Act applies for the purposes of this Act.
2000 cA‑35.03 s14
Tuition credit
15 Section 118.5 of the federal Act applies
for the purposes of this Act, except that references to “the appropriate
percentage for the year” are to be read as “the specified percentage for the
year”.
2000 cA‑35.03 s15
Education credit
16(1) For the purpose of computing the tax payable
under this Act for a taxation year by an individual, there may be deducted an
amount determined by the formula
A x B
where
A is the specified percentage for the year;
B is the total of the products obtained when
(a) $400 is multiplied by the number of months
in the year during which the individual is enrolled in a qualifying educational
program as a full‑time student at a designated educational institution,
and
(b) $120 is multiplied by the number of months
in the year (other than months described in clause (a)), each of which is a
month during which the individual is enrolled at a designated educational
institution in a specified educational program that provides that each student
in the program spend not less than 12 hours in the month on courses in the
program.
(2) Subsection
(1) does not apply unless the enrolment is proven by filing with the Provincial
Minister a certificate in the prescribed form issued by the designated
educational institution and containing prescribed information and, in respect
of a designated educational institution described in subparagraph (a)(ii) of
the definition “designated educational institution” in subsection 118.6(1) of
the federal Act, the individual has attained the age of 16 years before the end
of the year and is enrolled in the program to obtain skills for, or to improve
the individual’s skills in, an occupation.
(3) Section 118.6 of the federal Act applies for
the purposes of this Act except that subsections (1) and (2) of this section apply
instead of subsection 118.6(2) of the federal Act.
RSA 2000 cA‑30
s16;2001 c13 s3;2002 c6 s2;2005 c6 s3
Unused tuition and
education credits
17(1) Subsections
118.61(1) and (2) of the federal Act apply for the purposes of this Act.
(2) If
an individual was not resident in Alberta on the last day of the preceding
taxation year, the individual’s unused tuition and education credits at the end
of that year are deemed to equal the amount that would be the individual’s
unused tuition and education credits at the end of that year under subsections
118.61(1) and (2) of the federal Act if the percentage applied under sections
118.5 and 118.6 of that Act in computing the individual’s tuition and education
credits had, at all material times, been the specified percentage instead of
the appropriate percentage as defined in that Act.
(3) For
the purposes of this section, an individual’s unused tuition and education
credits at the end of the 2000 taxation year are deemed to equal the amount
that would be the individual’s unused tuition and education credits at the end
of that year under subsections 118.61(1) and (2) of the federal Act if the
percentage applied under sections 118.5 and 118.6 of that Act in computing the
individual’s tuition and education credits had, at all material times, been the
specified percentage instead of the appropriate percentage as defined in that
Act.
RSA 2000 cA‑30
s17;2001 c13 s3;2002 c6 s6
Interest on student loan
credit
18 Section 118.62 of the federal Act applies
for the purposes of this Act, except that references to “the appropriate
percentage for the year” are to be read as “the specified percentage for the
year”.
2000 cA‑35.03 s18
EI and CPP contributions
credit
19 Section 118.7 of the federal Act applies
for the purposes of this Act, except that the reference to “the appropriate
percentage for the year” is to be read as “the specified percentage for the
year”.
2000 cA‑35.03 s19
Transfer of tax credits
20(1) Section
118.8 of the federal Act applies for the purposes of this section.
(1.1) Section
118.81 of the federal Act applies for the purposes of this Act, except that the
reference to “$800” in the description of A is to be read as “$500”.
(2) Section 118.9 of the federal Act applies for
the purposes of this Act.
(3) In applying sections 118.8, 118.81
and 118.9 of the federal Act for the purposes of this section, where a spouse
or common‑law partner or individual did not reside in Alberta on the last
day of the calendar year, any credits transferred by the spouse or common‑law
partner or individual to another individual for the year under this section are
to be computed on the basis that the spouse or common‑law partner or
individual were liable under section 3 to pay tax for the year.
RSA 2000 cA‑30
s20;2001 c13 s3;2002 cA‑4.5 s17;
2002 c6 s7;2005 c6 s4
Deduction for taxable
dividends
21 Section 121 of the federal Act applies
for the purposes of this Act except that the reference to “2/3” is to be read
as a reference to “32%”.
2000 cA‑35.03 s21
Overseas employment tax
credit
22 For the purposes of computing tax payable
under this Act for a taxation year by an individual, there may be deducted an
amount equal to 35% of the amount that the individual may deduct under section
122.3 of the federal Act for that taxation year.
RSA 2000 cA‑30
s22;2001 c13 s3
Foreign tax credit
23(1) An individual who was resident in Alberta on
the last day of a taxation year and had income for the year that included
income earned in a country other than Canada in respect of which non‑business‑income
tax was paid by the individual to the government of a country other than Canada
may deduct for that taxation year the amount, if any, equal to the lesser of
(a) the
amount, if any, by which any non‑business‑income tax paid by the
individual for the year to the government of the country other than Canada
exceeds,
(i) where section 127.5 of the federal Act does not apply to the
individual for the taxation year, all amounts that could have been claimed by
the individual as deductions from tax under that Act for the year under
subsection 126(1) of that Act in respect of any non‑business‑income
tax paid to the government of that country, or
(ii) where section 127.5 of the federal Act applies to the individual
for the year, the amount of the individual’s special foreign tax credit for the
year determined under section 127.54 of that Act in respect of any non‑business‑income
tax paid to the government of that country,
and
(b) that
proportion of the tax otherwise payable under this Act for that taxation year
that
(i) the individual’s amount, if any, calculated under subparagraph
126(1)(b)(i) of the federal Act from sources in that country for the year,
is of
(ii) the amount, if any, by which
(A) if the individual was resident in Canada
throughout the year, the individual’s income earned in the year in Alberta
computed without reference to paragraph 20(1)(ww) of the federal Act, or
(B) if the individual was non‑resident at
any time in the year, the individual’s income earned in the year in Alberta that
is included in the amount determined under paragraph 114(a) of the federal Act
in respect of the individual for the year,
exceeds
(C) the total of all amounts each of which is an
amount deducted under section 110.6 or paragraph 111(1)(b) of the federal Act,
or deductible under any of paragraphs 110(1)(d) to (d.3), (f), (g) and (j) of
the federal Act for the year, in computing the individual’s taxable income for
the year.
(2) For
the purposes of subsection (1), the non‑business‑income tax paid by
an individual to the government of a country other than Canada in respect of
the individual’s income for a year is the non‑business‑income tax
that the individual paid to the government of that country as defined under
subsection 126(7) of the federal Act for the purposes of that Act.
(3) In the case of an individual
referred to in section 6(4), the words “last day of a taxation year” in
subsection (1) shall be read as “last day in the taxation year on which the
individual resided in Canada”.
(4) For the purposes of this section,
(a) the
government of a country other than Canada includes the government of a state,
province or other political subdivision of that country,
(b) where
an individual’s income for a taxation year is in whole or in part from sources
in more than one country other than Canada, subsection (1) shall be read as
providing for separate deductions in respect of each of the countries other
than Canada, and
(c) if any income from a source in a particular
country would be tax‑exempt income as defined in subsection 126(7) of the
federal Act but for the fact that a portion of the income is subject to an
income or profits tax imposed by the government of a country other than Canada,
the portion is deemed to be income from a separate source in the particular
country.
RSA 2000 cA‑30
s23;2002 c6 s8;2004 c1 s3;
2005 c6 s5
Political contributions
24(1) In this section,
(a) “registered
candidate” means a person who is a registered candidate under the Election Finances and Contributions
Disclosure Act;
(b) “registered
constituency association” means a registered constituency association under the
Election Finances and Contributions
Disclosure Act;
(c) “registered
party” means a political party that is a registered party under the Election Finances and Contributions
Disclosure Act.
(2) In
respect of the aggregate amount of contributions under the Election Finances and Contributions Disclosure Act contributed by
an individual during a taxation year to a registered party, registered
constituency association or registered candidate, that individual may deduct
the lesser of the amount of tax payable and an amount equal to
(a) in
the case of a registered party, a registered constituency association or a
registered candidate who is a candidate under the Election Act, for contributions made before January 1, 2004 in
respect of an election under the Election
Act,
(i) 75% of the amount contributed if the aggregate amount of
contributions by the individual does not exceed $150,
(ii) $112.50 plus 50% of the amount contributed in excess of $150 if
the aggregate amount of contributions by the individual exceeds $150 but does
not exceed $825, or
(iii) the lesser of
(A) $750, and
(B) $450 plus 33 1/3% of the amount contributed
in excess of $825,
if the aggregate amount
of contributions by the individual exceeds $825,
and
(b) in
the case of a registered party that has nominated a candidate under the Senatorial Selection Act or a registered
candidate who is a candidate under the Senatorial
Selection Act, for contributions in respect of an election under the Senatorial Selection Act,
(i) 75% of the amount contributed if the aggregate amount of
contributions by the individual does not exceed $150,
(ii) $112.50 plus 50% of the amount contributed in excess of $150 if
the aggregate amount of contributions by the individual exceeds $150 but does
not exceed $825, or
(iii) the lesser of
(A) $750, and
(B) $450 plus 33 1/3% of the amount contributed
in excess of $825,
if the aggregate
amount of contributions by the individual exceeds $825.
(2.1) In respect of the aggregate amount
of contributions under the Election Finances and Contributions Disclosure
Act contributed by an individual during a taxation year to a registered
party, registered constituency association or registered candidate, that
individual may deduct the lesser of the amount of tax payable and an amount
equal to
(a) in
the case of a registered party, a registered constituency association or a
registered candidate who is a candidate under the Election Act, for
contributions made on or after January 1, 2004 in respect of an election under
the Election Act,
(i) 75% of the amount contributed if the aggregate amount of
contributions by the individual does not exceed $200,
(ii) $150 plus 50% of the amount contributed in excess of $200 if the
aggregate amount of contributions by the individual exceeds $200 but does not
exceed $1100, or
(iii) if the aggregate amount of contributions by the individual
exceeds $1100, the lesser of
(A) $1000, and
(B) $600 plus 33 1/3 % of the amount contributed
in excess of $1100,
and
(b) in
the case of a registered party that has nominated a candidate under the Senatorial
Selection Act or a registered candidate who is a candidate under the Senatorial
Selection Act, for contributions made on or after January 1, 2004 in
respect of an election under the Senatorial Selection Act,
(i) 75% of the amount contributed if the aggregate amount of
contributions by the individual does not exceed $200,
(ii) $150 plus 50% of the amount contributed in excess of $200 if the
aggregate amount of contributions by the individual exceeds $200 but does not
exceed $1100, or
(iii) if the aggregate amount of contributions by the individual
exceeds $1100, the lesser of
(A) $1000, and
(B) $600 plus 33 1/3 % of the amount contributed
in excess of $1100.
(3) Payment
of each amount that is included in the aggregate amount of contributions in
respect of which a deduction is claimed under subsection (2) or (2.1) must be
proved by filing with the Provincial Minister receipts signed on behalf of the
registered party, registered constituency association or registered candidate,
as the case may be.
(4) An
individual is entitled to a deduction under subsection (2) or (2.1) in respect
of the taxation year only if the individual files an application for the
deduction in the prescribed form
(a) with
the return for that taxation year, or
(b) within
90 days from the date of mailing of the notice of assessment or reassessment.
(5) If, as a result of an assessment or
reassessment of tax payable for the taxation year, an individual has not
claimed the maximum deduction under subsection (2) to which the individual is
entitled, the individual may file a revised application for the deduction in
the prescribed form within 90 days from the date of mailing of the notice of
assessment or reassessment in respect of the individual for that taxation year,
but not afterwards.
RSA 2000 cA‑30
s24;2002 c6 s2;2004 c23 s99
Royalty tax rebates
25(1) In this section,
(a) “Alberta
ACRI” is the product obtained when the attributed Canadian royalty income of an
individual for a taxation year is multiplied by the proportion that the
individual’s resource income earned in Alberta for the year as determined in
accordance with Part XXVI of the federal regulation is of the individual’s
total resource income for the year;
(b) “Alberta
basic tax rate” of an individual for a taxation year means the specified
percentage for the year;
(c) “attributed
Canadian royalty income” of an individual for a taxation year means the amount,
if any, by which the aggregate of
(i) the amounts required to be included in computing the individual’s
income for the year by virtue of paragraph 12(1)(o) of the federal Act,
(ii) the amounts in respect of which no deduction is allowed in
computing the individual’s income for the year by virtue of paragraph 18(1)(m)
of the federal Act other than amounts described in the definition of “Canadian
development expense” in subsection 66.2(5) of the federal Act or the definition
of “Canadian oil and gas property expense” in subsection 66.4(5) of the federal
Act,
(iii) any amounts by which the fair market value, as determined under
subsection 69(8) of the federal Act, of petroleum, natural gas or related
hydrocarbons or metal or minerals disposed of under dispositions referred to in
subsection 69(6) of the federal Act exceeds the proceeds of disposition, if
any, actually received by the individual in respect of the petroleum, natural
gas or related hydrocarbons or metal or minerals so disposed of,
(iv) any amounts by which the amount referred to in subsection 69(7)
of the federal Act in respect of acquisitions of petroleum, natural gas or
related hydrocarbons or metal or minerals referred to in that subsection
exceeds the fair market value, as determined under subsection 69(9) of the
federal Act, of the petroleum, natural gas or related hydrocarbons or metal or
minerals so acquired, and
(v) any amount that would be deemed to have been payable in the year
by a trust to the individual as beneficiary of the trust under subsection
104(29) of the federal Act
exceeds the aggregate of
(vi) the amount of reimbursement received by the individual under the
terms of a contract, where the reimbursement was for an amount paid or payable by
the individual that is required to be included in computing the individual’s
income or denied as a deduction in that computation by virtue of paragraph
12(1)(o) or 18(1)(m) of the federal Act, and
(vii) the amount deducted by the individual under paragraph 20(1)(v.1)
of the federal Act in the computation of income for the year;
(d) “resource
income” means the amount of resource profits as defined in subsection 1204(1.1)
of the federal regulation that is reasonably attributable to production from
oil and gas wells or bituminous sands deposits, oil sands deposits or coal
deposits or to any right, licence or privilege to explore for, drill for or
recover petroleum or natural gas or to explore for, mine, quarry, remove, treat
or process bituminous sands or oil sands or to win or work mines, seams or beds
of coal;
(e) “royalty
tax rebate” means a rebate to which an individual is entitled under this
section.
(2) If
an individual disposes of property to a corporation in a transaction referred
to in section 20(8) of the Alberta
Corporate Tax Act, the individual may not use any of the attributed
Canadian royalty income included by the corporation in the amount referred to
in section 20(8)(a) of that Act in determining the individual’s royalty tax rebate for the year of
disposition or a subsequent taxation year.
(3) An
individual is entitled, subject to this section, to a royalty tax rebate in
respect of a taxation year in an amount equal to the lesser of
(a) the
product obtained when the sum of
(i) the individual’s Alberta ACRI carried forward from the
immediately preceding taxation year, and
(ii) the individual’s Alberta ACRI for the year
is multiplied by the
individual’s Alberta basic tax rate for the year, and
(b) the
individual’s tax otherwise payable under this Act for the year.
(4) For
the purpose of computing the tax payable under this Act for a taxation year by
an individual, there may be deducted the individual’s royalty tax rebate for
the year.
(5) Subject
to subsection (6), if there is insufficient tax payable under section 6 by an
individual for a taxation year (referred to as the carried forward year) to
fully use the royalty tax rebate for the year as calculated under subsection
(3), the Alberta ACRI carried forward to the immediately succeeding taxation
year is the difference between
(a) the
sum of the amounts referred to in subsection (3)(a)(i) and (ii) in respect of
the carried forward year, and
(b) the
royalty tax rebate for the carried forward year divided by the Alberta basic
tax rate.
(5.1) Subject to subsection (5.2), an
individual’s Alberta ACRI carried forward amount expires on December 31, 2013.
(5.2) The royalty tax rebate in respect of
income from a business or a partnership with a fiscal period that begins in
2013 and ends in 2014 is that proportion of the royalty tax rebate for the year
as otherwise determined that the number of days in the taxation year of the
business or partnership in 2013 bears to the number of days in the taxation
year.
(6) An
individual’s Alberta ACRI carried forward from the 2000 to the 2001 taxation
year is the product of the individual’s attributed Canadian royalty income that
has been carried forward at December 31, 2000 after the royalty tax rebate for
that year, and the average of the proportion of the individual’s resource
income allocated to Alberta in each of the last 5 years.
(7) Despite
subsection (5), an individual is not entitled to carry forward the individual’s
attributed Canadian royalty income for a taxation year under that subsection unless
the individual either had a permanent establishment in Alberta at some time
during that year or was resident in Alberta on the last day of that year.
(8) An
individual is entitled to a royalty tax rebate in respect of the taxation year
only if the individual files an application for the rebate in the prescribed
form
(a) with
the individual’s return for that taxation year, or
(b) within
3 years after the end of the taxation year.
(9) If the date of mailing of a notice of
assessment or reassessment in respect of an individual’s taxation year is more
than 33 months after the end of that taxation year, the individual may file an
application for the royalty tax rebate in the prescribed form within 90 days
from the date of mailing of the notice of assessment or reassessment in respect
of the individual for that taxation year, but not afterwards.
RSA 2000 cA‑30
s25;2003 c13 s6;2004 c1 s4;
2004 c21 s22;2005 c6 s6
Refund to mutual fund
trust
26(1) In this section,
(a) “Alberta
rate” in respect of a taxation year means the rate, expressed as a percentage,
calculated by multiplying the specified percentage for the year by 1/2;
(b) “capital
gains redemptions” of a mutual fund trust for a taxation year means that
proportion of
(i) the aggregate of
(A) the product obtained when 100 divided by the
Alberta rate is multiplied by the trust’s refundable capital gains tax on hand
at the end of the year, and
(B) the amount, if any, by which the aggregate
of the fair market value at the end of the year of all of the issued units of
the trust and all amounts each of which is the amount of any debt owing by the
trust, or of any other obligation of the trust to pay an amount, that was
outstanding at that time exceeds the aggregate of the cost amounts to it at
that time of all of its properties and the amount of any money of the trust on
hand at that time,
that
(ii) the aggregate of amounts each of which is the proportion of an
amount paid by the trust in the year on the redemption of a unit in the trust
that is included in the proceeds of disposition in respect of that redemption
is of
(iii) the aggregate of the fair market value at the end of the year of
all of the issued units of the trust and the amount determined under subclause
(ii) in respect of the trust for the year
to the extent that that
proportion exceeds twice the total of all the amounts each of which is an
amount designated under subsection 104(21) of the federal Act for the year by
the trust in respect of a unit of the trust redeemed by the trust at any time
in the year and after December 31, 2000;
(c) “mutual
fund trust” has the same meaning as in section 132 of the federal Act;
(d) “refundable
capital gains tax on hand” of a mutual fund trust at the end of a taxation year
means the amount, if any, by which
(i) the aggregate of amounts each of which is an amount in respect of
that or any previous taxation year throughout which it was a mutual fund trust,
equal to the least of
(A) the product obtained by multiplying its
taxable income for the year by the specified percentage for the year,
(B) the product obtained by multiplying its
taxed capital gains for the year by the specified percentage for the year, and
(C) where the taxation year ended after May 6,
1974, the tax payable under this Part by it for the year
exceeds
(ii) the aggregate of amounts each of which is an amount in respect of
any previous taxation year throughout which it was a mutual fund trust, equal
to its tax refund determined under subsection (3) for the year;
(e) “taxed
capital gains” has the same meaning as in section 132 of the federal Act.
(2) When
an amount is to be refunded to a mutual fund trust in respect of a taxation
year pursuant to section 132 of the federal Act, the Provincial Minister must,
subject to subsection (4), at the time and in the manner provided in section
132 of the federal Act, refund to the mutual fund trust an amount, referred to
in this section as its “capital gains refund” for the year, equal to the amount
determined under subsection (3).
(3) The
amount to be refunded to a mutual fund trust for a taxation year is equal to
the lesser of
(a) the
product obtained by multiplying the trust’s capital gains redemptions for the
year by the Alberta rate, and
(b) the
trust’s refundable capital gains tax on hand at the end of the year.
(4) For the purpose of computing the capital gains
refund under subsection (2) for a mutual fund trust in respect of a taxation
year, when the mutual fund trust had business income outside Alberta in the
taxation year, the refund is that proportion of the capital gains refund for
the year, otherwise determined under subsection (2), that the trust’s business
income in Alberta in the taxation year is of its income for the year.
RSA 2000 cA‑30
s26;2002 c6 ss2,9
Minimum tax carry over
27(1) Subject
to subsections (2), (3), (4), (5) and (6), for the purpose of computing the tax
payable under this Act for a taxation year by an individual, there may be
deducted an amount equal to 35% of the amount that the individual may deduct
under section 120.2 of the federal Act for that taxation year.
(2) The
amount calculated for the purposes of subsection (1) in respect of an
individual referred to in section 6(2) is the amount determined by multiplying
the amount calculated under subsection (1) by the formula
C – D
C
where C and D are the individual’s amounts for the year as
described in section 6(2).
(3) The
amount calculated for the purposes of subsection (1) in respect of an
individual referred to in section 6(3) is the amount determined by multiplying
the amount calculated under subsection (1) by the formula
C
D
where C and D are the individual’s amounts for the year as
described in section 6(3).
(4) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(4) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C – D
C
where C and D are the individual’s amounts for the year as
described in section 6(4).
(5) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(5) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C
D
where C and D are the individual’s amounts for the year as
described in section 6(5).
(6) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(6) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C
D
where C and D are the individual’s amounts for the year as
described in section 6(6).
RSA 2000 cA‑30
s27;2001 c13 s3;2002 c6 s10
Division 4
Family Employment Tax Credit
Interpretation
28 In this Division,
(a) “adjusted
earned income” of an individual for a taxation year means the total of all
amounts each of which is the earned income for the year of the individual or of
the person who was the individual’s cohabiting spouse or common‑law
partner at the end of the year;
(b) “adjusted
income”, “base taxation year”, “cohabiting spouse or common‑law partner”,
“eligible individual”, “qualified dependant” and “return of income” have the
same meanings as in section 122.6 of the federal Act;
(b.1) “cohabiting
spouse or common‑law partner” has the meaning given to it in section
122.6 of the federal Act;
(c) “earned
income” of an individual for a taxation year has the same meaning as in
subsection 63(3) of the federal Act;
(d) “overpayment” means an overpayment that an
individual is deemed to have made under section 30.
RSA 2000 cA‑30
s28;2002 cA‑4.5 s17
Application of Division
29 This Division applies to overpayments
deemed to have been made in January 2001 and later months.
2000 cA‑35.03 s29
Family employment tax
credit
30(1) An individual is deemed to have made an overpayment
in a month on account of the individual’s liability under this Act for the base
taxation year in relation to that month if
(a) the
individual has filed a return of income for the base taxation year, and
(b) the
individual was resident in Alberta at the beginning of the month and on the
last day of the immediately preceding month.
(2) Subject
to subsection (3), the amount that an individual is deemed to have overpaid in
a month is determined by the formula:
1 (A ‑ B)
12
where
A is the least of the following:
(a) whichever of the following applies, depending on the number of
qualified dependants:
(i) if the person was an eligible individual at
the beginning of the month in respect of only one qualified dependant, $550;
(ii) if the person was an eligible individual at
the beginning of the month in respect of more than one qualified dependant, the
total of
(A) $550 for the first qualified dependant,
(B) $500 for the 2nd qualified dependant,
(C) $300 for the 3rd qualified dependant, and
(D) $100 for each of the 4th and subsequent
qualified dependants;
(b) 8% of the amount, if any, by which the individual’s adjusted
earned income for the base taxation year in relation to the month exceeds
$2760;
(c) $1450;
B is
4% of the amount, if any, by which the individual’s adjusted income for the
base taxation year in relation to the month exceeds $25 000.
(3) If the total amount that an individual is
deemed to have overpaid during a 12‑month period from July of one year to
June of the next year would be, except for this subsection, greater than $0 and
less than $10, the total amount that the individual is deemed to have overpaid
during that 12‑month period is $10.
RSA 2000 cA‑30
s30;2005 c21 s2
Application of federal
Act
31 Subsections 122.61(3) and (3.1) and
122.62(1), (2), (4), (5), (6) and (7) of the federal Act apply in respect of an
overpayment.
2000 cA‑35.03 s31
Cohabiting spouse or
common‑law partner
32(1) Despite section 30, if an individual has a
cohabiting spouse or common‑law partner at the end of a base taxation
year, the individual is not deemed to have made an overpayment in respect of
the base taxation year unless the cohabiting spouse or common‑law partner
has filed a return of income for the base taxation year.
(2) The Provincial Minister may waive the
requirement for an individual’s cohabiting spouse or common‑law partner
to file a return of income under subsection (1) if the individual has made an
election under subsection 122.62(5) or (6) of the federal Act.
RSA 2000 cA‑30 s32;2002
cA‑4.5 s17;2002 c6 s2
Payment of refund
33(1) The Provincial Minister may, based on
considerations of administrative efficiency, specify that a refund of an
overpayment that is deemed to arise in a month be made in that month or before
or after that month occurs.
(2) A refund of an overpayment and costs relating
to the refund are payable from the taxes, interest, penalties and other amounts
collected under this Act.
RSA 2000 cA‑30
s33;2002 c6 s2
Protection for refund
34(1) A refund of an overpayment
(a) subject
to clause (b), may not be charged or given as security,
(b) may
not be assigned except under a prescribed enactment,
(c) is
exempt from
(i) writ proceedings as defined in the Civil Enforcement Act, and
(ii) distress proceedings authorized under the Civil Enforcement Act or any other law that is in force in Alberta,
and
(d) may
not be retained by way of deduction or set‑off except in respect of
amounts that have been paid under section 30.
(2) Anything done in contravention of subsection
(1) is void.
2000 cA‑35.03 s34
Regulations
35 The Lieutenant Governor in Council may
make regulations
(a) specifying,
with or without modifications, additional provisions of the federal Act that
apply in respect of an overpayment;
(b) establishing
rules to determine if an individual was resident in Alberta for the purposes of
section 30(1)(b);
(c) prescribing enactments for the purposes of
section 34(1)(b).
2000 cA‑35.03 s35
Division 4.1
Alberta Resource Rebate
Alberta Resource Rebate
35.1(1) In
this Division,
(a) “eligible
individual” means an individual who is an eligible individual as defined in
section 122.6 of the federal Act in respect of a qualified dependant and who
has filed a notice referred to in subsection 122.62(1) of the federal Act on or
before December 31, 2006;
(b) “individual”
means an individual, other than a trust or an individual referred to in
subsection (2);
(c) “qualified
dependant” means a qualified dependant as defined in section 122.6 of the
federal Act as of January 1, 2006 or, in circumstances determined in the
regulations, as of a prescribed later date, and
(i) includes a minor
(A) who dies in 2005 but who would otherwise be
a qualified dependant as defined in section 122.6 of the federal Act, or
(B) who under the regulations is determined to
be a qualified dependant
but
(ii) does not include a child referred to in section 35.2(1)(b);
(d) “refund
of an overpayment” means a refund of an amount deemed under section 35.2(1) to
be an overpayment.
(2) An individual who, on September 1,
2005, was serving a conditional sentence or serving a sentence of imprisonment
for the commission of an offence under an Act or regulation of Canada or of a
province of Canada or under an enactment of Alberta is not an individual under
subsection (1)(b).
(3) Where a refund of an overpayment is received at a
correctional institution through the mail addressed to or intended for an
individual referred to in subsection (2), the director or a person authorized
by the director may withhold the refund from that individual and return the
refund to the Provincial Minister.
(4) In
subsection (3),
(a) “correctional
institution” means a correctional institution as defined in the Corrections
Act;
(b) “director”
means the director as defined in the Corrections Act.
2005 c37 s3
Overpayments
35.2(1) An
individual is deemed to have made an overpayment on account of the individual’s
liability under this Act for the 2005 taxation year if
(a) the
individual has filed a return in Canada for the 2004 taxation year on or before
December 31, 2006, is at least 18 years of age on December 31, 2005 and was
resident in Alberta on September 1, 2005,
(b) the
individual is a child who is the subject of a temporary guardianship order or
permanent guardianship order or agreement or a youth who is the subject of a
custody agreement or a family enhancement agreement under the Child, Youth
and Family Enhancement Act as of the date determined in the regulations,
(c) the
individual, other than a minor, died in 2005 but was resident in Alberta at the
time of death, or
(d) the
individual is of a class determined in the regulations and meets the conditions
determined in the regulations.
(2) The amount that an individual is
deemed to have overpaid is as follows:
(a) in
the case of an individual who is not an eligible individual, $400;
(b) in
the case of an individual who is an eligible individual in respect of one or
more qualified dependants, $400 plus $400 for each qualified dependant;
(c) in
the case of an individual who is an eligible individual in respect of one or
more qualified dependants but is not eligible in respect of himself or herself
to a rebate under this Division, $400 for each qualified dependant.
(3) For the purposes of subsection
(2)(b), the eligible individual of a minor child resident in Alberta who dies
in 2005 is the person who was the eligible individual at the time of the
minor’s death.
(4) A refund of an overpayment in
respect of a child referred to in subsection (1)(b) shall be held and administered
in accordance with section 128.1 of the Child, Youth and Family Enhancement
Act.
(5) An individual is entitled to a
refund of an overpayment under only one of the clauses in subsection (1).
(6) If an individual receives a refund
of an overpayment to which the individual is not entitled, the individual shall
repay the amount to the Provincial Minister.
(7) The Lieutenant Governor in Council
may make regulations
(a) specifying
additional provisions of the federal Act that apply, with or without modifications,
in respect of an overpayment;
(b) establishing
rules to determine if an individual was resident in Alberta for the purposes of
this Division;
(c) determining
the date for the purpose of subsection (1)(b);
(d) determining
classes of individuals for the purpose of subsection (1)(d);
(e) respecting
conditions for the purpose of subsection (1)(d);
(f) determining
minors to be qualified dependants for the purpose of section 35.1(1)(c)(i)(B);
(g) respecting
the collection, use and disclosure of personal information necessary for the
purpose of determining eligibility for a refund and administering the payment
of refunds provided under this Division;
(h) respecting
circumstances for which a date later than January 1, 2006 may be prescribed for
the purpose of determining whether a person is a qualified dependant;
(i) respecting
any other matter that the Lieutenant Governor in Council considers necessary to
carry out the purpose and intent of this Division.
2005 c37 s3;2006 c11 s6
Debtor in arrears
35.3(1) In
this section,
(a) “debtor
in arrears” means a debtor who, according to the records of the Director, has
arrears owing with respect to a maintenance order filed with the Director under
the Maintenance Enforcement Act;
(b) “Director”
means the Director of Maintenance Enforcement under the Maintenance
Enforcement Act.
(2) Subject to subsections (3) and (4),
a refund of an overpayment
(a) cannot
be charged or given as security,
(b) cannot
be assigned except under the Bankruptcy and Insolvency Act (Canada),
(c) cannot
be garnished or attached,
(d) is
exempt from execution or seizure,
(e) cannot
be retained by way of deduction or set‑off under the Financial
Administration Act (Alberta), and
(f) is
exempt, despite section 54(1), from the application for the purposes of this
Act of subsection 164(2) of the federal Act.
(3) Notwithstanding this Act, the refund
of an overpayment under section 35.2 to an individual who, as of a date
determined by the Director, is a debtor in arrears may, at the request of the
Director, be paid to the Director, and payment of the refund to the Director is
deemed to be a payment of the refund to the debtor in arrears.
(4) The
Director must credit the refund of an overpayment paid to the Director under
subsection (3) in accordance with the Maintenance Enforcement Act.
2005 c37 s3
General
35.4(1) A
refund of an overpayment and costs relating to the refund as determined in
accordance with a tax collection agreement are payable from the taxes,
interest, penalties and other amounts collected under this Act.
(2) Notwithstanding section 52, section
161 of the federal Act, as it applies to this Act, does not apply to a refund
of an overpayment.
(3) Notwithstanding section 54(1),
subsection 164(3) of the federal Act, as it applies to this Act, does not apply
to a refund of an overpayment.
(4) Notwithstanding section 57, no
appeal lies in respect of the determination of the entitlement of an individual
to a refund of an overpayment.
(5) Notwithstanding anything in this Act,
no assessment, determination or decision may be made on or after June 30, 2007
with respect to the entitlement of an individual to a refund of an overpayment.
2005 c37 s3
Division 5
Restrictions on Credits
Trusts
36 No deductions may be made under sections
8 to 10 in computing the tax payable under this Act for a taxation year by a
trust.
2000 cA‑35.03 s36
Restriction on credit
amounts for part-year residents
36.1(1) Where
an individual is resident in Canada throughout part of a calendar year and throughout
another part of the calendar year is non‑resident, this section applies
in computing the amounts that may be deducted under sections 8 to 20 for the
purposes of this Act.
(2) Where an individual is resident in
Canada throughout part of a calendar year and throughout another part of the
calendar year is non‑resident, for the purpose of computing the
individual’s tax payable under this Act for the year,
(a) the
amounts deductible for the year under sections 8 to 20 in respect of the part
of the year that is not included in the period or periods referred to in clause
(b) are computed as though such part were the whole taxation year, and
(b) the
individual is allowed only
(i) such of the deductions under sections 10, 11, 12, 15, 16, 18 and
19 as can reasonably be considered wholly applicable, and
(ii) such part of the deductions permitted under sections 8, 9, 13 and
20 as can reasonably be considered applicable
to the period or periods in
the year throughout which the individual is resident in Canada, computed as
though that period or those periods were the whole taxation year.
(3) The
amount deductible for the year by the individual under each provision referred
to in subsection (2) cannot exceed the amount that would have been deductible
under that provision had the individual been resident in Canada throughout the
year.
2005 c6 s7
Credits in year of
bankruptcy
37 Despite sections 8 to 20, for the purpose
of computing an individual’s tax payable under this Act for a taxation year
that ends in a calendar year in which the individual becomes bankrupt, the
individual is allowed only
(a) such
of the deductions as the individual is entitled to under sections 10, 11, 12,
15, 16, 18 and 19 as can reasonably be considered wholly applicable to the
taxation year, and
(b) such
part of the deductions as the individual is entitled to under sections 8, 9, 13
and 20 as can reasonably be considered applicable to the taxation year,
except that the total of the amounts so deductible for all
taxation years of the individual in the calendar year under any of those
provisions cannot exceed the amount that would have been deductible under that
provision in respect of the calendar year if the individual had not become
bankrupt.
2000 cA‑35.03 s37
Business income outside
Alberta
38 Despite sections 8, 9, 11, 12, 13, 15,
16, 17, 18, 19 and 20, for the purposes of computing tax payable under this Act
for a taxation year by an individual referred to in section 6(2), the amount
that may be deducted under those provisions must not exceed the portion of such
amount determined by the formula
A
x C – D
C
where
A is the total of those credits under sections 8, 9, 11, 12, 13,
15, 16, 17, 18, 19 and 20 that the individual is entitled to claim;
C
and D are the individual’s amounts for
the year as described in section 6(2).
RSA 2000 cA‑30
s38;2001 c13 s3;2002 c6 s18;
2003 c13 s7
Business income in
Alberta
39 Despite sections 8 to 13 and 15 to 23,
for the purposes of computing tax payable under this Act for a taxation year by
an individual referred to in section 6(3), the amount that may be deducted
under those sections must not exceed the portion of such amount determined by
the formula
A x C
D
where
A is the total of those credits under sections 8, 9, 11, 12, 13, 15,
16, 17, 18, 19 and 20 that the individual is entitled to claim;
C and D are the individual’s amounts for the year as described in
section 6(3)
RSA 2000 cA‑30
s39;2001 c13 s3;2003 c13 s8
Proration of credits for
emigrants from Canada
40(1) Despite
sections 8, 9, 11, 12, 13, 15, 16, 17, 18, 19 and 20, for the purposes of
computing tax payable under this Act for a taxation year by an individual
referred to in section 6(4), the amount that may be deducted under those
provisions must not exceed the portion of such amount determined by the formula
A x (C – D)
C
where
A is the total of those credits under sections 8, 9, 11, 12, 13,
15, 16, 17, 18, 19 and 20 that the individual is entitled to claim, and
C and D are the individual’s amounts for the year as described in section
6(4).
(2) Despite
sections 8 to 13 and 15 to 23, for the purposes of computing tax payable under
this Act for a taxation year by an individual referred to in section 6(6), the
amount that may be deducted under those sections must not exceed the portion of
such amount determined by the formula
A x C
D
where
A is the total of those credits under sections 8, 9, 11, 12, 13,
15, 16, 17, 18, 19 and 20 that the individual is entitled to claim, and
C and D are the individual’s amounts for the year as described in section
6(6).
RSA 2000 cA‑30
s40;2002 c6 s11;2005 c6 s8
Tax payable by
non-resident
41(1) Sections
8, 9, 10 and 12 of this Act, section 13 of this Act with respect to the
application of subsections 118.3(2) and (3) of the federal Act and sections 15,
16 and 20 of this Act do not apply for the purpose of computing the tax payable
under this Act for a taxation year by an individual who at no time in the year
is resident in Canada unless all or substantially all of the individual’s
income for the year is included in computing the individual’s taxable income
earned in Canada for the year.
(2) For an individual referred to in
section 6(5), the amount that may be deducted under subsection (1) for the year
must not exceed the portion of such amount determined by the formula
A x C
D
where
A is the total of those credits under sections 8, 9, 11, 12, 13,
15, 16, 18, 19 and 20 that the individual is entitled to claim, and
C and D are the individual’s amounts for the year as described in section
6(5).
RSA 2000 cA‑30
s41;2002 c6 s12
Division 6
General
Ordering of credits
42 In computing an individual’s tax payable
under this Act, the following provisions must be applied in the following
order:
sections 8, 9, 19, 10, 13, 17, 15, 16, 20(2), 20(1), 12,
11, 18, 21, 22, 27, 23, 24 and 25.
RSA 2000 cA‑30
s42;2002 c6 s13;2003 c13 s9
Credits in separate
returns
43 Where a separate return of income with
respect to an individual is filed under subsection 70(2), 104(23) or 150(4) of
the federal Act for a particular period and another return of income under this
Act with respect to the individual is filed for a period ending in the calendar
year in which the particular period ends, for the purpose of computing the tax
payable under this Act by the individual in those returns, the total of all
deductions claimed in all those returns under any of sections 10 to 19 of this
Act and section 118.9 of the federal Act cannot exceed the total that could be
deducted under those provisions for the year with respect to the individual if
no separate returns were filed under subsections 70(2), 104(23) and 150(4) of
the federal Act.
2000 cA‑35.03 s43
Indexing
44(1) Each of the amounts referred to in sections
8(1)(a), (b), (c), (d) and (e), 9, 10, 12(1) and 13(2) and the amounts
expressed in dollars in section 16 are to be adjusted so that the amount to be
used under those provisions for the taxation year is the total of
(a) the
amounts that would, but for subsection (3), be the amounts to be used under
those provisions for the immediately preceding taxation year, and
(b) the
product obtained by multiplying
(i) the amounts referred to in clause (a)
by
(ii) the amount, adjusted in such manner as may be prescribed and
rounded to the nearest one‑thousandth or, where the result obtained is
equidistant from 2 consecutive one‑thousandths, to the higher one‑thousandth,
that is determined by the formula
A – 1
B
where
A is the Consumer Price Index for Alberta for
the 12‑month period that ended on the last September 30 before that year,
and
B is the Consumer Price Index for Alberta
for the 12‑month period immediately preceding the period mentioned in the
description of A.
(1.1) Each
of the dollar amounts referred to in section 30(2), except the amount $2760,
shall be adjusted so that, where the base taxation year in relation to a
particular month is after 2004, the amount to be used under that subsection for
the month is the total of
(a) the
amounts that would, but for subsection (3), be the relevant amounts used under
section 30(2) for the month that is one year before the particular month, and
(b) the
product obtained by multiplying
(i) the amounts referred to in clause (a)
by
(ii) the amount, adjusted in such manner as may be prescribed and
rounded to the nearest one‑thousandth or, where the result obtained is
equidistant from 2 consecutive one‑thousandths, to the higher one‑thousandth,
that is determined by the formula
A ‑ 1
B
where
A is the Consumer Price Index for Alberta for the
12‑month period that ended on the last September 30 of the base taxation
year, and
B is the Consumer Price Index for Alberta for
the 12‑month period immediately preceding the period mentioned in the
description of A.
(1.2) Notwithstanding
subsection (1), this section does not apply for the purpose of adjusting the
amounts referred to in section 8(1)(a), (b) and (c) for the 2006 taxation year.
(2) Repealed
2001 c13 s3.
(3) Where
an amount referred to in this section, when adjusted as provided in this
section, is not a multiple of one dollar, it must be rounded to the nearest
multiple of one dollar or, where it is equidistant from 2 such consecutive
multiples, to the higher multiple.
(4) In
this section, the Consumer Price Index for Alberta for any 12‑month
period is the result arrived at by
(a) aggregating
the Consumer Price Index for Alberta, as published by Statistics Canada under
the authority of the Statistics Act
(Canada), adjusted in such manner as may be prescribed, for each month in that
period,
(b) dividing
the aggregate obtained under clause (a) by 12, and
(c) rounding
the result obtained under clause (b) to the nearest one‑thousandth or,
where the result obtained is equidistant from 2 consecutive one‑thousandths,
to the higher one‑thousandth.
(5), (6) Repealed 2001 c13 s3.
(7) This
section, except subsection (1.1), applies to the 2002 taxation year and
subsequent taxation years.
(8) Subsection (1.1) applies on and after July 1,
2006.
RSA 2000 cA‑30
s44;2001 c13 s3;2005 c21 s3;2006 c11 s7
Bankrupt individuals
45 Subsection 128(2) of the federal Act
applies for the purposes of this Act.
2000 cA‑35.03 s45
Lump sum payments
46(1) Subject
to subsections (2), (3), (4), (5) and (6), there must be added in computing an
individual’s tax payable pursuant to this Act for a taxation year an amount
equal to 35% of the total of any amounts added pursuant to section 120.3 or
120.31 of the federal Act or section 40 of the Income Tax Application Rules
(Canada) for the purpose of computing the individual’s tax payable pursuant to
Part I of the federal Act for the taxation year.
(2) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(2) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C – D
C
where C and D are the individual’s amounts for the year as
described in section 6(2).
(3) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(3) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C
D
where C and D are the individual’s amounts for the year as
described in section 6(3).
(4) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(4) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C – D
C
where C and D are
the individual’s amounts for the year as described in section 6(4).
(5) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(5) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C
D
where C and D are
the individual’s amounts for the year as described in section 6(5).
(6) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(6) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C
D
where C and D are the individual’s amounts for the year as
described in section 6(6).
RSA 2000 cA‑30
s46;2001 c13 s3;2002 c6 s14
Division 7
Other Taxes Payable
Tax on split income
47(1) There must be added to the tax payable for a
specified individual who is resident in Alberta under this Act for a taxation
year an amount that is determined by multiplying the individual’s split income
for that year by the specified percentage.
(2) Section
120.4 of the federal Act applies for the purposes of this Act except that
subsection (1) of this section applies instead of the proposed subsection
120.4(2) of the federal Act.
RSA 2000 cA‑30
s47;2001 c13 s3
Minimum tax
48(1) Subject to subsections (2), (3), (4), (5) and
(6), if an individual is required to pay tax under section 127.5 of the federal
Act in respect of a taxation year, the amount of the additional minimum tax
that the individual is required to pay under this Act in respect of that
taxation year is 35% of the amount that would be determined under subsection
120.2(3) of the federal Act for the taxation year if that subsection were read
without reference to paragraph (c).
(2) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(2) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C – D
C
where C and D are the individual’s amounts for the year as
described in section 6(2).
(3) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(3) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C
D
where C and D are the individual’s amounts for the year as
described in section 6(3).
(4) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(4) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C – D
C
where C and D are the individual’s amounts for the year as
described in section 6(4).
(5) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(5) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C
D
where C and D are the individual’s amounts for the year as
described in section 6(5).
(6) The amount calculated for the
purposes of subsection (1) in respect of an individual referred to in section
6(6) is the amount determined by multiplying the amount calculated under
subsection (1) by the formula
C
D
where C and D are the individual’s amounts for
the year as described in section 6(6).
RSA 2000 cA‑30 s48;2001 c13 s3;2002 c6 s15
Part 1.1
NHL Players Tax
Division 1
Interpretation and Application
Definitions
48.1(1) In
this Part,
(a) “NHL”
means the National Hockey League;
(b) “NHL
hockey income” of an NHL player means income received directly or indirectly by
or on behalf of the NHL player for performing hockey duties or services as a
player for an NHL team;
(c) “NHL
hockey income in Alberta” of an NHL player means that portion of NHL hockey
income of the NHL player that is determined in accordance with the regulations
under section 48.5 to be NHL hockey income in Alberta;
(d) “NHL
player” means a player on the roster of an NHL team, whether the player is
resident in or outside Canada;
(e) “NHL
team” means any team in the NHL.
(2) For the purposes of this Part, an
NHL player performs hockey duties or services in Alberta as a player for an NHL
team
(a) when
the player participates in an NHL hockey game in Alberta, and
(b) when
the player is in the facility in which an NHL game is being played for all or
part of the game, although the player is not participating in the game.
2002 c6 s16
Application of Parts of
Act
48.2(1) Parts
1 and 3 do not apply to tax payable under this Part.
(2) Subject to this section and the
regulations under section 48.5, section 1 and Parts 2 and 4 apply with the
necessary modifications to tax payable under this Part.
(3) For the purposes of this Part, a
reference in Part 2 or 4 to tax payable under this Act is to be read as a
reference to tax payable under Part 1.1.
(4) For the purposes of this Part, if a
provision of the federal Act or a federal regulation applies for the purposes
of this Part,
(a) a
reference to Canada Customs and Revenue Agency or the Commissioner of Customs
and Revenue is to be read as a reference to the Provincial Minister, and
(b) a
reference to the Attorney General of Canada is to be read as a reference to the
Minister of Justice and Attorney General of Alberta.
2002 c6 s16
Division 2
Liability for Tax
Liability for tax
48.3(1) An
NHL player who performs hockey duties or services while in Alberta shall pay
tax as required by this Part.
(2) Tax payable under this Part is in
addition to tax payable under Part 1.
2002 c6 s16
Division 3
Computation of Tax
Amount of tax payable
48.4 The tax payable under this Part by an NHL
player who has NHL hockey income in Alberta in the taxation year is the amount
determined by the formula
A x B
where
A is 12.5%;
B is the NHL hockey income in Alberta of the NHL player for the
year.
2002 c6 s16
Regulations
48.5 The Lieutenant Governor in Council may
make regulations
(a) determining
what constitutes NHL hockey income in Alberta;
(b) varying
the provisions of, or substituting other provisions for, sections 50, 51, 52,
53, 54, 55, 69 or 76 and making those varied or substituted provisions
applicable to tax payable under this Part;
(c) respecting
the giving of a tax credit in a taxation year to an NHL player resident in
Alberta who has paid tax under this Part and who pays in that taxation year a
similar tax imposed in another province or territory of Canada.
2002 c6 s16
Application
48.6 This Part applies
(a) for
the 2002 taxation year, but only in respect of hockey duties or services
performed after August 31, 2002, and
(b) for
the 2003, 2004 and 2005 taxation years.
2002 c6 s16
Part 2
Returns, Assessments and Appeals
Application of Part
49(1) In addition to applying to the 2001 taxation
year and subsequent taxation years, this Part applies to matters under the old
Act.
(2) In this Part, “this Act” includes the old Act.
2000 cA‑35.03 s49
Returns
50 Section 150 of the federal Act applies for the
purposes of this Act.
2000 cA‑35.03 s50
Estimates, assessment
and payment of tax
51(1) Sections 150.1, 151, 152 and 153 of the federal
Act apply for the purposes of this Act.
(2) Even
if the normal reassessment period as defined in subsection 152(3.1) of the federal
Act for an individual in respect of a taxation year has elapsed, if the tax
payable under Part I of the federal Act by the individual for the year is
reassessed, the Provincial Minister must reassess or make additional
assessments or assess tax, interest, penalties or other amounts under this Act,
as the circumstances require, and determine the amount of the refundable tax
credit, if any, to which the individual is entitled for the year.
(3) If the Provincial Minister is entitled under
this Act to reassess or make an additional assessment or assess tax, interest,
penalties or other amounts, the Provincial Minister may also determine the
entitlement to and the amount, if any, of refundable tax credits as the
circumstances require, and any limitations on that reassessment, additional
assessment or assessment apply to the determination.
RSA 2000 cA‑30
s51;2002 c6 s2
Computation of amount
payable
52(1) Subsections 70(2) and 104(2), paragraph
104(23)(e) and sections 155, 156, 156.1, 158, 159, 160, 160.1, 160.2, 160.3 and
161, except subsection (4), of the federal Act apply for the purposes of this
Act.
(2) In
the application of section 155 of the federal Act, the amount estimated under
paragraph 155(1)(a) of the federal Act by the individual is determined as if
the tax payable under the federal Act were computed under the definition of
“tax otherwise payable under this Part” in subsection 120(4) of the federal
Act.
(3) In
the application of section 156 of the federal Act, the amount estimated under
paragraph 156(1)(a) of the federal Act by the individual is determined as if
the tax payable under the federal Act were computed under the definition of
“tax otherwise payable under this Part” in subsection 120(4) of the federal
Act.
(4) If
because of section 156.1 of the federal Act an individual is not required to
pay instalments, the requirements for payment by instalments under this Act are
not applicable, and the individual must pay, on or before April 30 in the year
following the particular taxation year, the individual’s tax as estimated under
this Act for that taxation year.
(5) In
applying subsection 160.1(1) of the federal Act, “refund” includes a refund
that arises because of a provision of this Act
(a) that
allows an individual to deduct an amount from the tax payable under this Act,
or
(b) that deems an amount to have been paid by an
individual as or on account of the tax payable under this Act by the
individual.
2000 cA‑35.03 s52
Penalties
53 Sections 162, 163 and 163.1 of the federal Act
apply for the purposes of this Act.
2000 cA‑35.03 s53
Refunds
54(1) Section 164 of the federal Act applies for the
purposes of this Act.
(2) If a tax collection agreement is in effect and
because of a decision referred to in subsection 164(4.1) of the federal Act a
repayment of tax, interest or penalties under the federal Act for a taxation
year is made to an individual or any security accepted under the federal Act
for the tax, interest or penalties is surrendered to the individual, subsection
164(4.1) of the federal Act applies to any overpayment of tax, interest or
penalties under this Act for the year that arises because of the decision.
2000 cA‑35.03 s54
Objections to
assessments
55 Section 165 of the federal Act applies for the
purposes of this Act.
2000 cA‑35.03 s55
Extension of time
56 Sections 166.1 and 166.2 of the federal
Act apply for the purposes of this Act.
2000 cA‑35.03 s56
Right of appeal
57(1) An individual who has served a notice of
objection to an assessment under this Act may appeal to the Court to have the
assessment vacated or varied after
(a) the
Provincial Minister has confirmed the assessment or reassessed, or
(b) 90
days has elapsed after the service of the notice of objection and the
Provincial Minister has not notified the individual that the Provincial
Minister has vacated or confirmed the assessment or reassessed.
(2) No
appeal under this section may be commenced after the expiration of 90 days from
the day notice that the Provincial Minister has confirmed the assessment or reassessed
has been mailed to the individual in accordance with section 165 of the federal
Act.
(3) An
appeal from an assessment under this Act lies only in respect of the
determination of
(a) an
individual’s residence for the purposes of this Act,
(b) the
amount of an individual’s business income in Alberta,
(c) the
amount of an individual’s business income outside Alberta,
(d) the
amount of the individual’s income determined under section 1(1)(j)(i) and (ii),
(e) Alberta
taxable property for the purposes of section 6(5),
(f) the
amount of tax payable by an individual for a taxation year prior to 2001 based
on the tax payable under the federal Act for that year, or
(g) the
amount of a tax credit, rebate or deduction under Part 1, Division 3, in
respect of the 2001 taxation year or a subsequent taxation year to which an
individual is entitled.
(4) An
appeal lies in respect of the determination of an overpayment for the purposes
of section 30.
(5) An
appeal to the Court is commenced by serving on the Provincial Minister a notice
of appeal in duplicate in prescribed form and by filing a copy of the notice of
appeal with the clerk of the Court of the judicial district in which the
individual resides.
(6) A
notice of appeal must be served on the Provincial Minister by sending it by
registered mail.
(7) The
individual appealing must set out in the notice of appeal a statement of the
allegations of fact, the statutory provisions and the reasons that the
individual intends to submit in support of the appeal.
(8) The individual appealing must pay to the clerk
of the Court a fee of $15 on the filing of the copy of the notice of appeal.
RSA 2000 cA‑30
s57;2002 c6 s2
Reply to notice of
appeal
58(1) The Provincial Minister must, 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 setting out a statement of the
further allegations of fact and of the statutory provisions and reasons that
the Provincial Minister intends to rely on.
(2) The
Court may, in its discretion, strike out a notice of appeal or any part of the
notice of appeal for failure to comply with section 57(7) 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, in its discretion,
(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 to be fixed by the order.
(4) If
a notice of appeal is struck out for failure to comply with section 57(7) and a
new notice of appeal is not filed as and when permitted by the Court, the Court
may, in its discretion, 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, in its discretion,
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 cA‑30
s58;2002 c6 s2
Appeal a Court action
59(1) On the filing of the material referred to in
sections 57 and 58, the matter is deemed to be an action in the Court and,
unless the Court otherwise orders, ready for hearing.
(2) Any
fact or statutory provision not set out in the notice of appeal or reply may be
pleaded or referred to in a manner and on any terms the Court may direct.
(3) Subsection
171(1) of the federal Act applies for the purposes of this Act.
(4) The Court may order payment or repayment of
tax, interest and penalties or costs by the individual or the Provincial
Minister.
RSA 2000 cA‑30
s59;2002 c6 s2
Application to Court
60 Sections 166, 167, 179 and 179.1 of the federal
Act apply for the purposes of this Act.
2000 cA‑35.03 s60
Procedure on appeal
61(1) Except as provided in an Alberta regulation,
the practice and procedure of the Court, including the right of appeal and the
practice and procedure relating to appeals, apply to every matter deemed to be
an action under section 59.
(2) Every judgment given and order made in every
action referred to in subsection (1) may be enforced in the same manner and by
the similar process as a judgment given or order made in an action commenced in
the Court.
2000 cA‑35.03 s61
Part 3
Collection of Tax
Tax collection agreement
62(1) The Provincial Minister, with the approval of
the Lieutenant Governor in Council, may, on behalf of the Government of
Alberta, enter into a tax collection agreement with the Government of Canada
under which the Government of Canada will collect taxes, penalties, fines and
interest and other amounts payable under this Act and the old Act on behalf of
the Government of Alberta and will make payments to the Government of Alberta
in respect of the amounts so collected, in accordance with the terms and
conditions of the tax collection agreement.
(2) If
a tax collection agreement is in effect, the Receiver General, on behalf of the
Provincial Minister, may exercise the powers and perform the duties of the
Provincial Minister under this Act in relation to the remittance of any amount
as or on account of tax payable under this Act, and may exercise any discretion
that the Provincial Minister has under this Act in relation to the remittance.
(3) If
a tax collection agreement is in effect, the Minister, on behalf of the
Provincial Minister, may exercise the powers and perform the duties of the
Provincial Minister under this Act except under sections 33 and 66, and may
exercise any discretion that the Provincial Minister has under this Act,
including the discretion to refuse to permit the production in judicial or
other proceedings in Alberta of any document that, in the opinion of the
Minister, it is not in the interests of public policy to produce.
(4) If
a tax collection agreement is in effect, the Commissioner of Customs and
Revenue may
(a) exercise
the powers and perform the duties of the Minister and exercise any discretion
that the Minister has under subsection (3), and
(b) designate officers of the Canada Customs and
Revenue Agency to carry out functions, duties and powers that are similar to
those exercised by them on the Commissioner’s behalf under the federal Act.
RSA 2000 cA‑30
s62;2002 c6 s2
Application of payments
by Minister
63(1) A tax collection agreement may provide that
where a payment is received by the Minister on account of tax payable by an
individual for a taxation year under this Act, the federal Act or an income tax
statute of another agreeing province or territory, or under any 2 or more such
Acts or statutes, the payment so received may be applied by the Minister
towards the tax payable by the individual under any such Act or statute in a
manner that may be specified in the agreement, even though the individual
directed that the payment be applied in any other manner or made no direction
as to its application.
(2) A
payment or part of a payment applied by the Minister in accordance with a tax
collection agreement towards the tax payable by an individual for a taxation
year under this Act or the old Act
(a) relieves
the individual of liability to pay that tax to the extent of the payment or the
part of the payment so applied, and
(b) is deemed to have been applied in accordance
with a direction made by the individual.
2000 cA‑35.03 s63
Remissions not recoverable
64 If a tax collection agreement is in
effect and an amount is remitted to the Minister under subsection 153(1) of the
federal Act as it applies for the purposes of this Act on account of the tax of
an individual who is resident on the last day of the taxation year in another
agreeing province or territory,
(a) no
action lies for recovery of that amount by that individual, and
(b) the amount may not be applied in discharge
of any liability of that individual under this Act.
2000 cA‑35.03 s64
Tax paid to other
province or territory
65(1) If a tax collection agreement is in effect, an
individual resident in Alberta on the last day of the taxation year is not
required to remit any amount on account of tax payable under this Act for the
taxation year to the extent of the amount deducted or withheld on account of
the individual’s tax for that year under the income tax statute of another
agreeing province or territory.
(2) When the total amount deducted or withheld on
account of tax payable under this Act and under the income tax statute of
another agreeing province or territory by an individual resident in Alberta on
the last day of the taxation year to whom subsection (1) applies exceeds the
tax payable by the individual under this Act for that year, section 54 applies
in respect of that individual as though the excess were an overpayment under
this Act.
2000 cA‑35.03 s65
Non‑agreeing
provinces or territories
66(1) In this section,
(a) “adjusting
payment” means a payment, calculated in accordance with this section, made by
or on the direction of the Government of Alberta to a non‑agreeing
province or territory;
(b) “amount
deducted or withheld” does not include any refund made in respect of that
amount;
(c) “non‑agreeing
province or territory” means a province or territory that is not an agreeing
province or territory.
(2) If,
in respect of a taxation year, a non‑agreeing province or territory is
authorized to make a payment to the Government of Alberta that, in the opinion
of the Provincial Minister, corresponds to an adjusting payment, the Lieutenant
Governor in Council may authorize the Provincial Minister to make an adjusting
payment to that non‑agreeing province or territory and enter into any
agreement that may be necessary to carry out the purposes of this section.
(3) If
a tax collection agreement is entered into, the adjusting payment that may be
made pursuant to subsection (2) may be made by the Government of Canada when it
has agreed to act on the direction of the Government of Alberta as communicated
by the Provincial Minister to the Minister.
(4) Where
an adjusting payment is to be made and there has been an amount deducted or
withheld under subsection 153(1) of the federal Act as it applies for the
purposes of this Act on account of the tax for a taxation year of an individual
who is liable to pay tax under the federal Act in respect of that year and who
is resident on the last day of that taxation year in the non‑agreeing
province or territory,
(a) no
action lies for the recovery of that amount by that individual, and
(b) the
amount may not be applied in discharge of any liability of that individual
under this Act.
(5) If
an adjusting payment to a non‑agreeing province or territory is to be
made under this section for a taxation year, an individual resident in Alberta
on the last day of the taxation year is not required to remit any amount on
account of tax payable by the individual under this Act for the taxation year
to the extent of the amount deducted or withheld on account of the individual’s
income tax for that year under the law of that non‑agreeing province or
territory.
(6) If
an adjusting payment to a non‑agreeing province or territory is to be
made under this section for a taxation year and the total amount deducted or
withheld on account of tax payable under this Act and on account of the income
tax payable under the law of the non‑agreeing province or territory by an
individual resident in Alberta on the last day of the taxation year to whom
subsection (5) applies exceeds the tax payable by the individual under this Act
for that year, section 54 of this Act applies in respect of that individual as
though the excess were an overpayment under this Act.
(7) If a tax collection agreement is entered into
and the Government of Canada has agreed in respect of a taxation year to carry
out the direction of the Government of Alberta and to make an adjusting payment
on behalf of the Government of Alberta, the adjusting payment must be made out
of any money that has been collected on account of tax under this Act for any
taxation year.
RSA 2000 cA‑30
s66;2002 c6 s2
Reciprocal enforcement
of judgments
67(1) A judgment of a superior court of an agreeing
province or territory under that province’s or territory’s income tax statute,
including any certificate registered in that superior court in a manner similar
to that provided for in subsection 223(3) of the federal Act, may be enforced
in the manner provided for in the Reciprocal
Enforcement of Judgments Act and is deemed to be a judgment to which that
Act applies.
(2) For
the purposes of subsection (1), when a judgment of a superior court of an
agreeing province or territory is sought to be registered under the Reciprocal Enforcement of Judgments Act,
the judgment must be registered even if it is established that one or more of
the provisions of section 2(6) of that Act apply.
(3) For the purposes of subsection (1), the
Lieutenant Governor in Council may make regulations to enable the enforcement
in Alberta of judgments in respect of taxes in agreeing provinces or
territories.
2000 cA‑35.03 s67
Part 4
Administration and Enforcement
Application of Part
68(1) In addition to applying to the 2001 taxation
year and subsequent taxation years, this Part applies to matters under the old
Act.
(2) In this Part, “this Act” includes the old Act.
2000 cA‑35.03 s68
Administration and
Enforcement
Administration and
collection
69 Sections 220, 221.1, 223, 224, 225, 225.1 and
225.2 of the federal Act apply for the purposes of this Act.
2000 cA‑35.03 s69
Remission of tax
70(1) Despite section 26(1), (1.1) and (1.2) of the Financial Administration Act, if the
Provincial Minister considers it in the public interest to do so, or considers
it advisable to do so in a case where injustice or great hardship to an
individual has resulted or is likely to result, the Provincial Minister may
order the remission of any tax, interest, penalty, cost or other amount not
exceeding $25 000 paid or payable to the Crown in right of Alberta and
imposed or authorized under this Act.
(2) Section 26(2), (2.2) and (3) of the Financial Administration Act apply to
the Provincial Minister’s power to make a remission under subsection (1).
RSA 2000 cA‑30
s70;2002 c6 s2;2006 c23 s10
Taxes a debt
71 All taxes, interest, penalties, costs and other
amounts payable under this Act are debts to the Crown in right of Alberta and
recoverable as debts in any court of competent jurisdiction or in any other
manner provided by this Act.
2000 cA‑35.03 s71
Limitations Act
71.1 The Limitations
Act does not apply to the Crown with respect to any matter arising under
this Act.
2001 c13 s3
Issue of warrant
72 The Provincial Minister may issue a
warrant directed to a civil enforcement agency for the amount of the tax,
interest, penalty and other amounts, or any of them, owing by the individual,
together with interest on them from the date of the issue of the warrant and
the costs and expenses of the civil enforcement agency, and the warrant has the
same force and effect as a writ of enforcement issued under the Civil Enforcement Act.
RSA 2000 cA‑30
s72;2002 c6 s2
Collecting debts
73(1) For the purpose of collecting debts owed by an
individual to the Crown in right of Alberta under this Act, the Provincial
Minister may purchase or otherwise acquire an interest in that individual’s
property that the Provincial Minister is given a right to acquire in legal
proceedings or under a court order or that is offered for sale or redemption.
(2) The Provincial Minister may dispose of any
interest so acquired under subsection (1) in any manner that the Provincial
Minister considers reasonable.
RSA 2000 cA‑30
s73;2002 c6 s2
Payment over of money
owed tax debtor
74(1) In this section, “tax debtor” means an
individual liable to make a payment under this Act.
(2) If
the Provincial Minister knows or suspects that a person is holding money that
was seized from a tax debtor by a peace officer in the course of administering
or enforcing the criminal law of Canada and that the money is required to be
restored to the tax debtor, the Provincial Minister may, by a letter served
personally or by registered mail, require that person to turn over the money
otherwise required to be restored to the tax debtor, in whole or in part, to
the Provincial Minister on account of the tax debtor’s liability under this
Act.
(3) The receipt of the Provincial Minister for
money turned over as required by this section is a good and sufficient
discharge of the requirement to restore the money to the tax debtor to the
extent of the amount so turned over.
RSA 2000 cA‑30
s74;2002 c6 s2
Individual leaving
jurisdiction
75(1) When the Provincial Minister suspects that an
individual is about to leave Alberta or Canada, the Provincial Minister may
before the day otherwise fixed for payment, by notice served personally or by
registered mail, demand from the individual payment of all taxes, interest and
penalties for which the individual is liable or would be liable if the time for
payment had arrived, and they must be paid forthwith despite any other
provision of this Act.
(2) Section 226 of the federal Act applies for the
purposes of this Act except that subsection (1) of this section applies instead
of subsection 226(1) of the federal Act.
RSA 2000 cA‑30
s75;2002 c6 s2
Withholding taxes
76(1) Section 227 of the federal Act applies for the
purposes of this Act.
(2) The
Provincial Minister may assess a person for an amount
(a) that
has been deducted or withheld by that person under this Act, and
(b) that
is payable by that person under section 74(2) of this Act or subsection 224(4)
or (4.1) or 227(8), (8.2), (8.3), (8.4), (9), (9.2), (9.4) or (9.5) or section
227.1 of the federal Act as it applies for the purposes of this Act,
and, if the Provincial
Minister sends a notice of assessment to that person, Divisions I and J of Part
I of the federal Act apply for the purposes of this Act.
(3) The Provincial Minister may assess a person for
an amount that is payable by that person under subsection 227(9), (9.2) or
(9.4) of the federal Act as it applies for the purposes of this Act, and if the
Provincial Minister sends a notice of assessment to that person, sections 150
to 167, except subsections 164(1.1) to (1.3), and Division J of Part I of the
federal Act apply for the purposes of this Act.
RSA 2000 cA‑30
s76;2002 c6 s2
Liability of directors
77 Section 227.1 of the federal Act applies for the
purposes of this Act.
2000 cA‑35.03 s77
General
Books and records
78 Section 230 of the federal Act applies for the
purposes of this Act.
2000 cA‑35.03 s78
Communication of
information
79(1) In this section,
(a) “person”
includes a partnership or firm;
(b) “tax
information” means any information obtained by or on behalf of the Provincial
Minister under or for the purposes of this Act and includes, without limitation,
a tax record;
(c) “tax
record” means any record, return, application, document or instrument, whether
in written or electronic form, obtained by or on behalf of the Provincial
Minister under or for the purposes of this Act.
(2) Except
as authorized by this section, no person may
(a) knowingly
communicate, or knowingly allow to be communicated, any tax information to any
person,
(b) knowingly
allow any person to have access to any tax information, or
(c) knowingly
use any tax information otherwise than for the purpose for which it was
provided under this section.
(3) Subsection
(2) applies whether the tax information is communicated
(a) directly
or indirectly by the inspection, copying or giving possession of a tax record,
(b) by
the direct or indirect use of the tax information, or
(c) by
any other method.
(4) Subsection
(2) does not apply in respect of
(a) criminal
proceedings, either by indictment or on summary conviction, that have been
commenced by the laying of an information or the preferring of an indictment
under an Act of Parliament,
(b) proceedings
under the Provincial Offences Procedure
Act, or
(c) any
legal proceedings relating to the administration or enforcement of this Act or
any other Act of Alberta that provides for the imposition or collection of a
tax.
(5) Tax
information may be communicated as follows:
(a) if
a tax collection agreement is in effect, to the Provincial Minister, the
Minister, the Receiver General or the Commissioner of Customs and Revenue for
the purposes of the administration and enforcement of this Act;
(b) to
a person employed or engaged by the Government of Alberta if the tax
information is
(i) statistical in nature and to be used solely in accordance with
section 3 of the Statistics Bureau Act;
(ii) to be used solely for the purposes of the formulation or analysis
of tax or fiscal policy;
(iii) to be used solely for the purposes of administering or enforcing
this Act, any other taxation statute of Alberta or the Petroleum Incentives Program Act, SA 1981 cP-4.1;
(iv) to be used solely to identify an individual to whom money is owed
by the Government and to determine the amount of the money so that the
Government can set off all or part of the money owed against amounts owing by
that individual to the Government;
(c) 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
(i) the tax information is used solely for the purposes of
administering or enforcing the taxation statute, and
(ii) the Government of Canada or the government of that province or
territory supplies the Provincial Minister with equivalent information and
records on a reciprocal basis;
(d) to
an employee or agent of the Government of Canada or the government of a
province or territory
(i) if the tax information consists of the name, address, occupation
and size or type of business of an individual and is to be used solely for the
purposes of enabling a department or agent of the Government of Canada or the
government of that province or territory to obtain statistical data for
research and analysis, or
(ii) if the tax information consists of the identifying number, name,
address, telephone number and facsimile number of an identifying number holder
and is to be used solely for the purpose of the administration or enforcement
of an Act of Parliament or a law of a province or territory, if the holder of
the identifying number is required by that Act or that law to provide the
information, other than the identifying number, to the department or agency;
(e) to
a person to be used solely in the investigation or prosecution of offences
under this Act;
(f) to
a justice of the peace or provincial judge for the purpose of making an
application for an order under section 80;
(g) to
a person employed or engaged in the investigation or prosecution of offences
under the Criminal Code (Canada) if
(i) an order under section 80 has been obtained in respect of the tax
information, and
(ii) the tax information is used solely for the purpose of
investigating or prosecuting the offence referred to in the order made under
section 80;
(h) to
the individual in respect of whom the information was received or any other
person if the individual in respect of whom the information was received
authorizes in writing its release;
(i) to
any person if the tax information is in such a form that it cannot, directly or
indirectly, be associated with or identify a particular individual.
(6) A
person who knowingly receives tax information holds that information subject to
the same prohibitions and restrictions, if any, under subsections (2), (3) and
(5) respecting communication of the information that applied to the person from
whom the information was obtained.
(7) Subsection
(6) does not apply to tax information provided under subsection (5)(h) or (i).
(8) A
person who contravenes subsection (2) is guilty of an offence and liable to a
fine of not more than $200.
(9) A person to whom tax information has been
provided for a particular purpose under subsection (5)(a) to (f) and who for
any other purpose knowingly uses, communicates to any person, allows the
communication to any person of, or allows any person access to, that
information is guilty of an offence and liable to a fine of not more than $200.
RSA 2000 cA‑30
s79;2002 c6 s2
Communication of
information ordered by judge
80(1) A justice of the peace or provincial judge who
is satisfied by affidavit evidence that there are reasonable grounds to believe
that tax information lawfully communicated to or obtained by any person will
afford evidence with respect to the commission of an offence under the Criminal Code (Canada) in respect of
which the Government is a person aggrieved may issue an order allowing the tax
information to be communicated in accordance with section 79(5)(g).
(2) An
application for an order under subsection (1) must be in writing and may be
made ex parte.
(3) Despite section 79(6), a person to whom tax
information has been communicated pursuant to an order obtained under
subsection (1) may communicate the tax information to any other person engaged
or employed in the investigation or prosecution of offences under the Criminal Code (Canada) solely for the
purpose of investigating and prosecuting the offence referred to in the order.
2000 cA‑35.03 s80
Inspections, search and
seizure
81 Sections 231 to 231.5, 232, 233 and 236 of the
federal Act apply for the purposes of this Act.
2000 cA‑35.03 s81
Regulations
82(1) The Lieutenant Governor in Council may make
regulations
(a) subject
to section 1(1)(p), respecting anything that, by this Act, is to be prescribed
or is to be determined or regulated by regulation;
(b) determining,
for the purposes of section 6(5), taxable Alberta property;
(c) providing
in any case where, in the opinion of the Lieutenant Governor in Council, there
is doubt, the circumstances in which, and extent to which, a provision of the
federal regulation applies.
(2) Except
to the extent that a provision of the federal regulation is inconsistent with a
regulation made under subsection (1) or is expressed by a regulation made under
subsection (1) to be inapplicable, the provision of the federal regulation
applies, with all necessary modifications, for the purposes of this Act.
(3) A
regulation made under this Act is a regulation to which the Regulations Act applies but, subject to
subsection (5), has no effect unless it has been published as required by that
Act.
(4) If
a provision of the federal regulation applies for the purposes of this Act, it
has, subject to subsection (5), no effect for the purposes of this Act unless
it has been published in the Canada Gazette.
(5) A provision of an Alberta regulation or of the
federal regulation that applies for the purposes of this Act is, if it so
provides, effective with reference to a period before it was published.
2000 cA‑35.03 s82
Offences
83(1) Sections 238, 239 and 242 of the federal Act
apply for the purposes of this Act.
(2) Every person who fails to comply with a
regulation made under section 82(1)(a) is liable to a fine of $10 a day for
each day of default but not exceeding in all $2500.
2000 cA‑35.03 s83
Discretion of Minister
84 If a tax collection agreement is in effect and
proceedings under section 238, 239 or 242 of the federal Act are taken against
any person, the Minister may take or refrain from any action against that
person contemplated by section 238, 239 or 242 of the federal Act as it applies
for the purposes of this Act.
2000 cA‑35.03 s84
Information or complaint
85(1) Section 244 of the federal Act applies for the
purposes of this Act.
(2) A
document purporting to be a tax collection agreement entered into under this
Act or an agreement with Canada for the collection of tax imposed under the
income tax statute of an agreeing province or territory that is
(a) published
in the Canada Gazette, or
(b) certified
to be a tax collection agreement by or on behalf of
(i) the Provincial Minister, or
(ii) the provincial treasurer, the provincial secretary‑treasurer
or the minister of finance of the appropriate agreeing province or territory,
is admissible in
evidence as proof, in the absence of evidence to the contrary, of the contents
of the agreement.
(3) If a tax collection agreement is in effect, any
document or certificate that is executed or issued by the Minister, the
Receiver General, the Commissioner of Customs and Revenue, or an official of
the Canada Customs and Revenue Agency or an official of the Department of
National Revenue on behalf or in place of the Provincial Minister, the Deputy
Provincial Minister or an officer of the Provincial Minister’s Department, is
deemed, for all purposes of this Act, to be executed or issued by the Provincial
Minister, the Deputy Provincial Minister or an officer of the Provincial
Minister’s Department, as the case may be.
RSA 2000 cA‑30
s85;2002 c6 ss2,17
Part 5
Transitional Provisions, Consequential Amendments and Coming into Force
Transitional Provisions
Tax collection agreement
86 The collection agreement entered into
under section 58 of the old Act is continued as if it were a tax collection
agreement entered into under this Act.
2000 cA‑35.03 s86
Proceedings
87 Proceedings in respect of a return, assessment,
objection or appeal commenced under the old Act are continued as proceedings as
if they had been commenced under this Act.
2000 cA‑35.03 s87
Consequential Amendments
88 to 92 (These sections make
consequential amendments to other Acts.
The amendments have been incorporated into those Acts.)
Coming
into Force
Coming into force
93 This Act comes into force on January 1,
2001.
2000 cA‑35.03 s94
