25 Disposition
on conviction
26 Application
by claimant for return of seized property
27 Return
of seized things
28 Disposition
of things forfeited
29 Copies
of documents
30 Hindering
an offence
31 Records
and books of account
32 Communication
of information restricted
33 Black
stock
34 Assessment
of tax
35 Assessment
of penalty
36 Assessment
of refund overpayment
37 Effect
of assessment
38 Additional
penalty
39 Service,
etc.
40 Offence
and penalty
41 Offences
42 Failure
to maintain records
43 Offences
and penalties re corporate officers, etc
44 General
penalty
45 Application
of fines
46 Time
for laying information or complaint
46.1 Limitations Act
47 Powers
of Minister
48 Regulations
HER MAJESTY, by and with
the advice and consent of the Legislative Assembly of Alberta, enacts as
follows:
Definitions
1 In this Act,
(a) “arm’s
length” means arm’s length as defined in section 251 of the Income Tax Act (Canada);
(b) “assess”
includes reassess;
(c) “black
stock” means tobacco products stamped in accordance with any statute or
regulation of Canada to indicate that duty has been paid but not stamped or
marked in accordance with any statute or regulation of a province to indicate
that they are intended for retail sale in a particular province or in
particular provinces;
(d) “consumer”
means a person who purchases or acquires tobacco in Alberta
(i) for consumption or use by that person,
(ii) for consumption or use by another person at the first person’s
expense, or
(iii) on behalf of, or as the agent for, a principal for consumption or
use by the principal or by another person at the principal’s expense;
(e) “Court”
means the Court of Queen’s Bench;
(e.1) “customs
officer” means an officer as defined in section 2 of the Customs Act
(Canada) who is employed at a customs office in Alberta;
(f) “importer”
means a person who imports or brings tobacco into Alberta for sale to a
consumer;
(f.1) “importing
consumer” means a person who
(i) ordinarily resides or carries on business in Alberta, and
(ii) imports or sends tobacco into Alberta, or acquires or receives
delivery of tobacco in Alberta,
(A) for consumption or use by that person,
(B) for consumption or use by another person at
the first person’s expense, or
(C) on behalf of, or as the agent for, a
principal for consumption or use by the principal or by another person at the
principal’s expense;
(g) “manufacturer”
means a person who manufactures tobacco;
(h) “marked
for tax‑paid sale in Alberta”, with respect to the packaging of tobacco
products on which tax is payable, means that the package is marked in accordance
with, and by a person authorized pursuant to, the regulations;
(i) “Minister”
means the Minister determined under section 16 of the Government Organization Act as the Minister responsible for this
Act;
(j) “not
marked for tax‑paid sale in Alberta”, with respect to tobacco products,
includes
(i) black stock,
(ii) stamped or marked in accordance with any statute of a province or
territory, other than Alberta, to indicate that the tobacco products are
intended for retail sale in a particular province or territory or in particular
provinces or territories,
(iii) stamped or marked in accordance with the law of a country other
than Canada, to indicate that the tobacco products are intended for retail sale
in that country, or
(iv) not marked or stamped;
(k) “officer”
means
(i) a member of the Royal Canadian Mounted Police;
(ii) a police officer;
(iii) a special constable appointed under the Police Act;
(iv) any person appointed by the Minister as an officer for the
purposes of this Act;
(k.1) “postal
agent” means the Canada Post Corporation established under the Canada Post
Corporation Act (Canada) and its officers, employees and agents if the
Minister of National Revenue has entered into a written agreement with the
Canada Post Corporation under which agreement the Canada Post Corporation is
authorized by the Minister of National Revenue and agrees to collect, as agent
of the Minister of National Revenue, duties as defined in the Customs Act
(Canada) respecting mail delivered into Alberta;
(l) “purchase”
means, with reference to tobacco, to purchase or otherwise obtain tobacco;
(m) “registration”
means a registration of an exempt sale retailer under regulations made under
section 48(i);
(m.1) “responsible
representative” means a trustee in bankruptcy, assignee, liquidator,
administrator, receiver, receiver‑manager or any other similar person
administering, winding up, controlling or otherwise dealing with a property or
business of a tax collector;
(n) “retailer”
means a person who sells or offers for sale tobacco to a consumer;
(o) “sell”
means to sell or otherwise supply tobacco;
(p) “tax
collector” means a tax collector appointed pursuant to section 5;
(q) “tobacco”
means tobacco in any form in which it is used or consumed, and includes snuff;
(r) “tobacco
products” means cigarettes, tobacco sticks and fine cut tobacco;
(s) “vehicle”
means a device in or by which a person or thing may be transported, and
includes a watercraft and an aircraft;
(t) “wholesaler” means a person who sells or
offers for sale tobacco to a retailer or to another wholesaler, and includes a
manufacturer who sells or offers for sale tobacco to a retailer.
RSA 2000 cT‑4
s1;2003 c33 s2;2003 c47 s2
Crown bound
2 This Act binds the Crown.
1983 cT‑5.1 s2
Computation of tax payable
3(1) Every consumer who purchases tobacco in Alberta
shall at the time of purchase of the tobacco pay to Her Majesty in right of
Alberta a tax computed at the following rates:
(a) on
every cigarette or tobacco stick purchased by that consumer, $0.16;
(b) on
every cigar purchased by that consumer, 95% of the taxable price of the cigar,
with the tax payable on each cigar being not less than $0.15 per cigar nor more
than $5.00 per cigar;
(c) on
every gram or part of a gram of any tobacco, other than cigarettes, tobacco
sticks or cigars, purchased by that consumer, $0.16.
(1.01) An importing consumer shall, on
importing or sending tobacco into Alberta or acquiring or receiving delivery of
tobacco in Alberta through a port of entry from a place outside of Canada,
(a) report
immediately to a customs officer,
(b) provide
the customs officer with all the information that is required by the customs
officer regarding the tobacco, and
(c) pay
to the customs officer as agent of Her Majesty in right of Alberta the same
amount of tax as would have been payable under subsection (1) if the tobacco
had been purchased in Alberta.
(1.02) An importing consumer shall, at the
time of receiving delivery of tobacco in Alberta by mail from a place outside
of Canada,
(a) provide
the postal agent where the tobacco is received with all the information that is
required by the postal agent regarding the tobacco, and
(b) pay
to the postal agent as agent of Her Majesty in right of Alberta the same amount
of tax as would have been payable under subsection (1) if the tobacco had been
purchased in Alberta.
(1.03) If neither subsection (1.01) nor
(1.02) applies, an importing consumer shall, at the time of importing or
sending tobacco into Alberta or acquiring or receiving delivery of tobacco in
Alberta, pay to Her Majesty in right of Alberta the same amount of tax as would
have been payable under subsection (1) if the tobacco had been purchased in
Alberta.
(1.04) Subsections (1.01) and (1.02) do not
apply to tobacco in respect of which no tax is payable under Division III of
Part IX of the Excise Tax Act (Canada).
(1.05) Subsection (1.03) does not apply if
no tax would be payable under Division III of Part IX of the Excise Tax Act
(Canada) if the tobacco were imported, sent, acquired or received from a
location outside of Canada.
(1.06) If an importing consumer fails or
refuses to comply with subsection (1.01) or (1.02), the customs officer or
postal agent, as the case may be, shall detain the tobacco.
(1.07) Tobacco detained under subsection
(1.06) must be dealt with as follows:
(a) if,
before the end of 60 days after the start of the detention, the tax payable on
the tobacco at the time of its detention, related interest and penalties and
any expenses related to the detention are paid and subsection (1.01)(b) or
(1.02)(a) has been complied with, the tobacco must be returned to the importing
consumer;
(b) if
the tax, related interest and penalties and expenses referred to in clause (a)
are not paid within the time limit referred to in that clause or subsection
(1.01)(b) or (1.02)(a) has not been complied with, the tobacco is forfeited to
Her Majesty in right of Alberta and may be disposed of as directed by the
Minister.
(1.1) For the purposes of subsection (1),
the taxable price of a cigar is the following amount multiplied by 1.3:
(a) if
the cigar was manufactured in Canada, the manufacturer’s selling price,
including any charges for delivery or transportation and any duty and excise
tax imposed under the laws of Canada, except for the tax imposed by Part IX of
the Excise Tax Act (Canada);
(b) if
the cigar was manufactured outside Canada, the importer’s selling price,
including any charges for delivery or transportation and any duty and excise
tax imposed under the laws of Canada, except for the tax imposed by Part IX of
the Excise Tax Act (Canada).
(1.2) Notwithstanding subsection (1.1), if
the manufacturer or importer of a cigar is also the retailer of the cigar, the
taxable price of the cigar is the price the consumer paid for it, including any
charges for delivery or transportation but not including the tax payable under
this Act or the tax imposed by Part IX of the Excise Tax Act (Canada).
(2) Where
the amount of tax payable computed at the rate under subsection (1) is a
fraction of a cent, the amount shall be rounded to the next higher cent.
(3) Every person who sells tobacco to a consumer in
Alberta shall collect the tax in respect of that tobacco from that consumer as
agent of the Minister.
RSA 2000 cT‑4
s3;2002 c25 s2;2003 c33 s3;2003 c47 s3
Tobacco not marked for
tax-paid sale
4(1) No wholesaler or importer shall, in Alberta,
purchase, possess, store, sell or offer for sale tobacco products that are not
marked for tax‑paid sale in Alberta unless the wholesaler or importer has
written permission from the Minister to do so and the Minister is satisfied
(a) in
the case of tobacco products that are black stock, that the wholesaler or
importer will be selling the tobacco products to an exempt sale retailer, or
(b) that
the tobacco products will be transported out of Alberta for resale.
(2) No
retailer shall, in Alberta, purchase, possess, store, sell or offer for sale
tobacco products that are not marked for tax‑paid sale in Alberta unless
(a) the
retailer has written permission from the Minister to do so, or
(b) in
the case of tobacco products that are black stock, the retailer is
(i) an exempt sale retailer, or
(ii) a duty free shop as defined in the Excise Tax Act
(Canada).
(3) No person shall, in Alberta, purchase
or possess tobacco products that are black stock unless the person
(a) is
permitted to do so under subsection (1) or (2),
(b) is
exempted under the regulations made under section 48(e), or
(c) purchases
tobacco products at a duty free shop as defined in the Excise Tax Act
(Canada) on leaving Alberta and, on importing or sending those tobacco products
into Alberta or acquiring or receiving delivery of those tobacco products in
Alberta, provides evidence that the tax payable to Her Majesty in right of Alberta
has been paid on the tobacco products in accordance with section 3(1.01),
(1.02) or (1.03).
(4) Subject
to subsection (3), no person shall possess more than 200 cigarettes, 200
tobacco sticks or 200 grams of manufactured tobacco that are not marked for tax‑paid
sale in Alberta except
(a) a
wholesaler or importer who possesses the tobacco products in accordance with
subsection (1), or
(b) a
person who provides evidence that the tax payable to Her Majesty in right of
Alberta has been paid on the tobacco products under section 3(1.01), (1.02) or
(1.03).
(5) No exempt sale retailer shall, in Alberta, sell black
stock, or offer black stock for sale, to a person unless the person is exempted
under regulations made under section 48(e).
RSA 2000 cT‑4 s4;2002 c25 s3;2003 c33 s4;2003 c47 s4
Limits on possession of
tobacco
4.1 No consumer shall, without a permit
issued under the regulations, possess
(a) more
than 1000 cigarettes,
(a.1) more
than 1000 tobacco sticks,
(b) more
than 1000 grams of fine cut tobacco,
(c) cigars
that in total contain more than 1000 grams of tobacco, or
(d) any
combination of tobacco containing more than 1000 grams of tobacco.
2002 c25 s4;2003 c47 s5
Tax collectors
5(1) The Minister may appoint any tax collectors
required for the purposes of this Act.
(2) A
person who collects tax under this Act shall remit the tax
(a) to
a tax collector where
(i) the person acquires from another person who is a tax collector
the tobacco that is being taxed, and
(ii) the Minister has not directed otherwise,
or
(b) in a case other than that provided for under
clause (a), to the Minister.
1983 cT‑5.1
s4;1987 c37 s4;1990 c16 s4;1994 c17 s10
Tax collection agreement
5.1(1) The
Minister may, on behalf of the Government of Alberta, enter into a tax
collection agreement with the Government of Canada respecting the
administration and enforcement of this Act in relation to tobacco referred to
in section 3(1.01) and (1.02).
(2) No action or other proceeding for
damages shall be instituted against a customs officer acting pursuant to an
agreement mentioned in subsection (1) for any loss or damage suffered by any
person by reason of anything done, attempted, caused or permitted to be done or
omitted to be done in good faith by the customs officer
(a) pursuant
to or in the performance or supposed performance of any duty pursuant to this
Act, the regulations or the agreement, or
(b) pursuant
to or in the exercise or supposed exercise of any power given by this Act, the
regulations or the agreement.
2003 c33 s5
Special account
6 The Minister may require a person who
collects taxes under this Act to deposit the amount collected into an account
in the name of the Minister or an account in trust for the Minister at a
financial institution specified by the Minister.
RSA 2000 cT‑4
s6;2003 c47 s6
Prohibitions
7(1) No person shall
(a) sell
or agree to sell tobacco in Alberta for resale unless the person holds a
subsisting wholesaler’s licence for that purpose issued by the Minister, or
(b) import
or bring tobacco into Alberta and sell or agree to sell that tobacco to a
consumer unless the person holds a subsisting importer’s licence for that
purpose issued by the Minister.
(2) No
wholesaler shall sell or agree to sell tobacco in Alberta to a person who is
not a wholesaler or retailer in Alberta unless that wholesaler is exempted by
the Minister from the operation of this subsection pursuant to section 47(e).
(3) Unless authorized by the Minister, no retailer
shall acquire tobacco in Alberta except from a person who holds a subsisting
wholesaler’s licence.
1983 cT‑5.1
s5;1987 c37 s5;1994 c17 s11;1997 c27 s4
Refusal, cancellation or
suspension of licence
8(1) The Minister may refuse to issue a licence to a
person or may suspend or cancel the licence of a person who, in the opinion of
the Minister,
(a) refuses
or neglects to account for and pay as required under the regulations money
received by the person as proceeds of the tax,
(b) refuses
or neglects to furnish a surety bond or bank guarantee or make other financial
arrangements when so required,
(c) contravenes
this Act or the regulations or a statute or regulation of another jurisdiction
that governs the sale of tobacco in that other jurisdiction,
(d) has
any director, officer or employee who has contravened this Act or the
regulations or a statute or regulation of another jurisdiction that governs the
sale of tobacco in that other jurisdiction, or
(e) breaches
the terms of a tax collection agreement to which that person is a party.
(2) The Minister may refuse to issue a licence to a
person who is not dealing at arm’s length with a person whose application for a
licence has been refused or whose licence has been suspended or cancelled.
1983 cT‑5.1
s6;1987 c37 s6;1990 c16 s4;1994 c17 s12;
1997 c27 s5
Licence subject to
conditions
9(1) Where the Minister issues a licence under this
Act, the Minister may make that licence subject to any conditions that the
Minister considers appropriate in the circumstances.
(2) The
Minister may
(a) refuse
to renew a licence to a person, or
(b) suspend
or cancel a licence issued to a person,
where the person has not, in the opinion of the Minister,
complied with the conditions to which that person’s licence is subject.
1990 c16 s4
Notification by Minister
10 Where the Minister
(a) refuses
to issue a licence or to renew a licence to a person,
(b) suspends
or cancels a licence of a person,
(c) refuses
to register a person,
(d) suspends
or cancels the registration of a person,
(e) makes
an assessment of tax, interest or penalty payable by a person, or
(f) refuses
to issue a refund to a person,
the Minister shall notify that person in writing of the
action or decision taken by the Minister.
1990 c16 s4;1994 c17
s13;1997 c27 s6
Notice of objection
11(1) A person who objects
(a) to
not being issued a licence,
(b) to
the person’s licence not being renewed,
(c) to
the person’s licence being suspended or cancelled,
(d) to
not being registered,
(e) to
the person’s registration being suspended or cancelled,
(f) to
an assessment of tax, interest or penalty, or
(g) to
not being issued a refund,
may, within 90 days
after the day of mailing of the notice, serve on the Minister a notice of
objection in the form provided by the Minister setting out the reasons for the
objection and the relevant facts.
(2) A
notice of objection under this section shall be served by being sent by
certified mail or registered letter addressed to the Minister.
(3) The
Minister may accept a notice of objection under this section notwithstanding
that it was not served in the manner required by subsection (2).
(4) On receipt of a notice of objection, the
Minister shall with all due dispatch reconsider the action or decision taken by
the Minister and shall vacate, confirm or vary that action or decision and
notify the objector of the Minister’s decision by certified mail, registered
letter or personal service.
1990 c16 s4;1994 c17
s14;1997 c27 s7
Notice of appeal
12(1) A person who has served a notice of objection
under section 11(1) may appeal to the Court to have the action or decision
taken by the Minister vacated or varied
(a) where
the Minister has, under section 11(4), confirmed or varied the action or
decision taken by the Minister, or
(b) after
90 days has elapsed after service of the notice of objection and the Minister
has not acted under section 11(4),
but no appeal under
this section may be instituted after the expiration of 90 days from the day a
notification under section 11(4) was mailed to or personally served on the
objector.
(2) An
appeal to the Court shall be instituted by serving on the Minister a notice of
appeal and by filing a copy of the notice of appeal with the clerk of the
Court.
(3) A
notice of appeal shall be served on the Minister by being sent by certified
mail or registered letter addressed to the Minister.
(4) The notice of appeal shall be attached to the
notice of objection and, for the purposes of section 15, is deemed to be a
statement of claim.
1990 c16 s4
Reply to notice of
appeal
13(1) The Minister shall, within 60 days from the day
that 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
(a) admitting
or denying the facts alleged, and
(b) containing
a statement
(i) of any further allegations of fact, and
(ii) of any applicable statutory provisions and any reasons the
Minister intends to rely on.
(2) The
Court may strike out a notice of appeal or any part of the notice for failure
to comply with section 12 and may permit an amendment to be made to a notice of
appeal or a new notice of appeal to be substituted for the one struck out.
(3) The
Court may
(a) strike
out any part of a reply for failure to comply with this section, or permit the
amendment of a reply, or
(b) strike
out a reply for failure to comply with this section and order a new reply to be
filed within a time that it considers appropriate.
(4) If
a notice of appeal is struck out for failure to comply with section 12 and a
new notice of appeal is not filed as and when permitted by the Court, the Court
may dismiss the appeal.
(5) If a reply is not filed as required by this
section or is struck out under this section and a new reply is not filed as
ordered by the Court within the time ordered, the Court may dispose of the
appeal ex parte or after a hearing on the basis that the allegations of fact
contained in the notice of appeal are true.
1990 c16 s4
Powers of Court
14(1) On the filing of the material referred to in
sections 12 and 13(1), (2) and (3), the matter is deemed to be an action in the
Court.
(2) A
fact or statutory provision not set out in the notice of appeal or reply may be
pleaded or referred to in any manner and on any terms that the Court may
direct.
(3) The
Court may, in hearing an appeal,
(a) dismiss
the appeal, or
(b) allow
the appeal and
(i) in the case of the refusal, suspension or cancellation affecting
a licence, direct, as the case may be, that
(A) the licence be issued,
(B) the licence be renewed,
(C) the suspension be removed, or
(D) the licence be reinstated,
subject to any
terms or conditions as the Court considers appropriate,
(ii) in the case of the refusal, suspension or cancellation affecting
a registration, direct, as the case may be, that, subject to any terms or
conditions as the Court considers appropriate,
(A) the registration be issued,
(B) the suspension be removed, or
(C) the registration be reinstated,
(iii) in the case of an assessment, quash or vary the assessment, or
(iv) in the case of a refusal to issue a refund,
direct that a refund be issued in an amount as the Court may direct.
1990 c16 s4;1997 c27 s8
Practice and procedure
15 Except as provided in the regulations, the
practice and procedure of the Court, including the right of appeal and the
practice and procedure relating to appeals to the Court of Appeal or the
Supreme Court of Canada, apply to every matter deemed to be an action under
section 14, and every judgment and order given or made in each such action may
be enforced in the same manner and by like process as a judgment or order given
or made in an action commenced in the Court.
1990 c16 s4
Irregularities
16 A refusal, suspension or cancellation under
section 8 or 9 must not be vacated or varied on appeal by reason only of an
irregularity, informality, omission or error on the part of a person in the
observance of a directory provision of this Act.
1990 c16 s4
Financial arrangements
to ensure payment of taxes
17 In the event of a notice of appeal being filed
from a decision to suspend or cancel a licence, the Minister may require
accelerated payments of tax collected, a surety bond in an amount to be fixed
by the Minister, bank guarantees and other financial arrangements to ensure
full payment of taxes owing by the wholesaler or importer.
1983 cT‑5.1
s8;1987 c37 s8
Certificate of amount
not paid
18(1) Where
(a) an
amount that is payable under this Act has not been paid, or
(b) part
of an amount that is payable under this Act has not been paid,
the Minister may issue
a certificate stating the amount or the part of the amount that has not been
paid.
(2) A
certificate issued under subsection (1) may be filed in the Court as if it were
a judgment of the Court.
(3) When
a certificate issued under subsection (1) is filed in the Court,
(a) the
certificate has the same force and effect as if it were a judgment of the Court
in the amount stated in the certificate together with interest to the day of
payment, and
(b) proceedings
may be taken to enforce payment of the amount owing in respect of the
certificate in the same manner as if the certificate were a judgment of the
Court.
(4) All reasonable costs and charges payable in
respect of the filing of a certificate in the Court are recoverable as if they
had been certified and the certificate had been filed under this section.
1990 c16 s4
Payment by third party
19(1) If the Minister has knowledge or suspects that
a person is or will be, within one year, liable to make any payment to a person
who owes an amount under this Act referred to in this section as the “debtor”,
the Minister may, by written notice, require the person to pay the money
otherwise payable to the debtor in whole or in part to the Minister on account
of the amount owing by the debtor under this Act.
(2) Without
limiting the generality of subsection (1), if the Minister has knowledge or
suspects that within 90 days
(a) a
bank, credit union, trust corporation, loan corporation or other similar person
referred to in this section as the “institution”, will lend or advance money
to, or make a payment on behalf of, or make a payment in respect of a
negotiable instrument issued by, a debtor who is indebted to the institution
and who has granted security in respect of the indebtedness, or
(b) a
person other than an institution will lend or advance money to, or make a
payment on behalf of, a debtor who the Minister knows or suspects
(i) is employed by, or is engaged in providing services or property
to, that person or was or will be, within 90 days, so employed or engaged, or
(ii) if that person is a corporation, is not dealing at arm’s length
with that person,
the Minister may by
written notice require the institution or person, as the case may be, to pay in
whole or in part to the Minister on account of the amount owing by the debtor
under this Act the money that would otherwise be so lent, advanced or paid, and
any money so paid to the Minister is deemed to have been lent, advanced or
paid, as the case may be, to the debtor.
(3) The
receipt of the Minister for money paid under this section is a good and
sufficient discharge of the amount owing by the debtor to the extent of that
payment.
(4) A
person who, after receiving a notice under subsection (1), discharges any
liability to the debtor without complying with a requirement under this section
is liable to pay to Her Majesty in right of Alberta the lesser of
(a) an
amount equal to the liability discharged, and
(b) the
amount that the person was required under this section to pay to the Minister.
(5) An
institution or other person that, after receiving a notice under subsection
(2), fails to comply with a requirement under this section with respect to
money to be lent, advanced or paid is liable to pay to Her Majesty in right of
Alberta an amount equal to the lesser of
(a) the
total of money so lent, advanced or paid, and
(b) the
amount that the institution or person was required under that subsection to pay
to the Minister.
(6) If
the person who is or is about to become liable carries on business under a name
or style other than the person’s own name, the notice under subsection (1) or
(2) may be addressed to the name or style under which the person carries on
business and, in the case of personal service, is deemed to have been validly
served if it has been left with an adult person employed at the place of
business of the addressee.
(7) If the persons who are or are about to become
liable carry on business in partnership, the notice under subsection (1) or (2)
may be addressed to the partnership name and, in the case of personal service,
is deemed to have been validly served if it has been served on one of the
partners or left with an adult person employed at the place of business of the
partnership.
1990 c16 s4;1997 c27 s9
Responsible
representatives
19.1(1) For
the purposes of this Act, where a person is a responsible representative of a
tax collector at any time,
(a) the
responsible representative is jointly and severally liable with the tax collector
(i) to pay each amount that is payable under this Act by the tax
collector at or before that time and that remains unpaid, to the extent that
the responsible representative is at that time in possession or control, in the
capacity of responsible representative, of property that belongs or belonged
to, or that is or was held for the benefit of, the tax collector, and
(ii) to perform any obligation or duty imposed under this Act on the
tax collector at or before that time and that remains outstanding, to the
extent that the obligation or duty can reasonably be considered to relate to
the responsibilities of the responsible representative acting in that capacity,
and
(b) any
action or proceeding in respect of the tax collector taken under this Act at or
after that time by the Minister may be taken in the name of the responsible
representative acting in that capacity and, when taken, has the same effect as
if it had been taken directly against the tax collector and, if the tax
collector is no longer a tax collector, as if the tax collector continued to be
a tax collector.
(2) A responsible representative shall,
before distributing any property over which the responsible representative has
control in that capacity as the responsible representative, obtain a
certificate from the Minister certifying that all amounts
(a) for
which the tax collector is liable under this Act up to the date of the
certificate, and
(b) for
the payment of which the responsible representative is or can reasonably be
expected to become liable in that capacity as the responsible representative
have been paid or that
security for the payment of the amounts has been accepted by the Minister.
(3) If a responsible representative
distributes property over which the responsible representative has control in
that capacity as the responsible representative without obtaining a certificate
under subsection (2) in respect of the amounts referred to in that subsection,
the responsible representative is personally liable for the payment of those
amounts to the extent of the value of the property distributed, and the
Minister may assess the responsible representative for the amounts in the same
manner and with the same effect as if it were an assessment under this Act of
the tax collector for whose property or business the responsible representative
is responsible.
(4) For the purposes of subsections (2)
and (3), an appropriation by a responsible representative of a tax collector of
property in the possession or control of the responsible representative acting
in that capacity is deemed to be a distribution of the property to a person.
2003 c47 s7
Liability in respect of
transfers by insolvent tax collectors
19.2(1) If
property is transferred at any time by a tax collector to a person with whom
the tax collector does not deal at arm’s length at that time and the tax
collector is insolvent or becomes insolvent because of the transfer or because
of the transfer and one or more other transactions, the person is jointly and
severally liable with the tax collector to pay the liability under this Act of
the tax collector equal to the amount, if any, by which the fair market value
of the property at that time exceeds the fair market value at that time of the
consideration given for the property, but nothing in this subsection limits the
liability of the tax collector under any other provisions of this Act.
(2) If
(a) property
is transferred at any time from a person (in this subsection referred to as the
“transferor”) to another person (in this subsection referred to as the
“transferee”) with whom the transferor does not deal at arm’s length,
(b) the
transferor is liable because of subsection (1) or this subsection to pay an
amount of the liability of another person (in this subsection referred to as the
“debtor”) under this Act, and
(c) it
can reasonably be considered that one of the reasons of the transfer would, but
for this subsection, be to prevent the enforcement of this section,
the transferee is
jointly and severally liable with the transferor and the debtor to pay an
amount of the debtor’s liability under this Act equal to the lesser of the
amount of the liability that the transferor was liable to pay at that time and
the amount, if any, by which the fair market value of the property at that time
exceeds the fair market value at the time of the consideration given for the
property, but nothing in this subsection limits the liability of the debtor or
the transferor under any provision of this Act.
(3) The Minister may at any time assess
a person in respect of any amount payable because of this section.
(4) Where a person has become jointly
and severally liable with a tax collector under this section in respect of part
or all of a liability under this Act of the tax collector,
(a) a
payment by the person on account of that person’s liability discharges the
joint liability to the extent of the payment, but
(b) a
payment by the tax collector on account of that tax collector’s liability
discharges the person’s liability only to the extent that the payment operates
to reduce the tax collector’s liability to an amount less than the amount in
respect of which the person is, by this section, made jointly and severally
liable.
2003 c47 s7
Liability of directors
for failure to remit
20(1) Where a corporation has failed to remit tax
collected by that corporation, the directors of the corporation at the time the
corporation was required to remit the tax collected are jointly and severally
liable, together with the corporation, to pay that tax collected and any
interest or penalties relating to it.
(2) A
director is not liable under subsection (1) unless
(a) a
certificate for the amount of the corporation’s liability referred to in
subsection (1) has been filed in the Court under section 18(2) and execution
for that amount has been returned unsatisfied in whole or in part,
(b) the
corporation has commenced liquidation or dissolution proceedings or has been
dissolved and a claim for the amount of the corporation’s liability referred to
in subsection (1) has been proved within 6 months after the earlier of the date
of commencement of the proceedings and the date of dissolution,
(c) the
corporation has made an assignment or a receiving order has been made against
it under the Bankruptcy and Insolvency
Act (Canada) and a claim for the amount of the corporation’s liability
referred to in subsection (1) has been proved within 6 months after the date of
the assignment or receiving order, or
(d) a
compromise or arrangement has been proposed under the Companies’ Creditors
Arrangement Act (Canada) in respect of the corporation.
(3) No
action or proceedings to recover any amount payable by a director of a
corporation under subsection (1) may be commenced more than 2 years after the
director last ceased to be a director of that corporation.
(4) Where
execution referred to in subsection (2)(a) has issued, the amount recoverable
from a director is the amount remaining unsatisfied after execution.
(5) Where
a director pays an amount in respect of a corporation’s liability referred to
in subsection (1) that is proved in liquidation, dissolution or bankruptcy
proceedings, the director is entitled to any preference that Her Majesty in
right of Alberta would have been entitled to had that amount not been so paid,
and where a certificate that relates to that amount has been filed, the
director is entitled to an assignment of the certificate to the extent of the
director’s payment, which assignment the Minister is hereby empowered to make.
(6) A director who has satisfied a claim under this
section is entitled to contribution from the other directors who were liable
for the claim.
RSA 2000 cT‑4
s20;2003 c47 s8
Demand for information
21(1) The Minister may, for any purpose related to
the administration or enforcement of this Act or the regulations, by a demand
served personally or by registered letter or certified mail
(a) require
from a wholesaler, importer or retailer, or
(b) when
a wholesaler, importer or retailer is a partnership or corporation, require
from a partner or the president, manager, secretary or any director, officer,
agent or representative of the partnership or corporation,
any information or
additional information or production of any books, letters, accounts, invoices
or statements, financial or otherwise, or other documents within a reasonable
time that is stipulated in the demand.
(2) The
Minister may, for any purpose related to the administration or enforcement of
this Act or the regulations, by a demand served personally or by registered
letter or certified mail, require
(a) from
any person holding an amount for or paying or liable to pay any amount to a
wholesaler, importer or retailer, or
(b) from
any partner, director, officer or agent of any person holding an amount for or
paying or liable to pay any amount to a wholesaler, importer or retailer
the production of any
books, letters, accounts, invoices or statements, financial or otherwise, or
other documents within a reasonable time that is stipulated in the demand.
(3) The
Minister may, by a demand served personally or by registered letter or
certified mail, require the production by any person, or by the person’s agent,
of any books, letters, accounts, invoices or statements, financial or
otherwise, or other documents in the possession or in the control of that
person or that person’s agent, for the purpose of determining what tax, if any,
is collectible or payable under this Act by any person, or whether a licence or
report is required under this Act, and production of any required document
shall be made within a reasonable time that is stipulated in the demand.
(4) If
a person is served with a demand under this section and the person does not
comply with the demand, an officer may apply to the Court for an order
directing the person to comply with the demand.
(5) An
application under this section shall be by way of an originating notice.
(6) On
the filing of an originating notice with the clerk of the Court, the Court may,
if it considers it necessary in the circumstances, hear an interim application
on 2 days’ notice and make an interim order granting any relief that the Court
considers appropriate pending the determination of the application.
(7) An
interim order under subsection (6) may be made ex parte if the Court considers
it appropriate in the circumstances.
(8) On
hearing an application, the Court may do one or more of the following:
(a) direct
the person to provide or produce the information, additional information or
document where the Court is satisfied that
(i) the information or document demanded is in the possession of or
under the control of the person, and
(ii) the information or document demanded is relevant to the
administration or enforcement of this Act or the regulations;
(b) make
its order subject to any terms or conditions that the Court considers
appropriate in the circumstances;
(c) award costs in respect of the matter.
1983 cT‑5.1
s12;1987 c37 s9;1990 c16 s4
Powers of Minister
22 The Minister may
(a) require
a wholesaler, importer, retailer or importing consumer, in a particular case,
(i) to keep any record,
(ii) to make any return,
(iii) to comply with a specified method of accounting, or
(iv) to make an inventory of tobacco as of a specified time,
for a purpose related to
this Act or the regulations;
(b) extend
the time for making a return or statement under this Act;
(c) prescribe the form of any agreement or other
document used in the administration of this Act.
RSA 2000 cT‑4 s22;2003 c33 s6
Waiver or cancellation
of penalties or interest
22.1 Notwithstanding the Financial
Administration Act, the Minister may at any time waive or cancel the
imposition of or liability for any penalty or interest imposed or payable under
this Act.
2002 c25 s5
Inspection and audit
23(1) In this section and section 24,
(a) “documents”
includes money, securities and any of the following, whether computerized or
not: books, records, letters, telegrams, vouchers, invoices, accounts and
statements, financial or otherwise;
(b) “dwelling
house” means the whole or any part of a building or structure that is kept or
occupied as a permanent or temporary residence and includes
(i) a building within the curtilage of a dwelling house that is
connected to it by a doorway or by a covered and enclosed passageway, and
(ii) a unit that is designed to be mobile and to be used as a
permanent or temporary residence that is being used as a permanent or temporary
residence.
(2) For
the purposes of ensuring that this Act and the regulations are being complied
with, an officer may, at any reasonable time,
(a) inspect,
audit or examine
(i) the records of a person who is required to keep records under
this Act or the regulations, and
(ii) any document of that person or of any other person that relates
or may relate
(A) to the information that is or should be in
the records of the person who is required to keep records under this Act or the
regulations, or
(B) to any amount payable under this Act by or
to the person referred to in subclause (i),
(b) inspect
and examine any property that in the opinion of the officer may assist the
officer in determining or ascertaining
(i) the accuracy of an inventory,
(ii) any information that is or should be in the books and records,
(iii) the amount of any tax imposed by this Act, or
(iv) whether a licence or report is required under this Act,
and
(c) require
the production for inspection, audit or examination of all records or documents
that are or may be relevant to the inspection, audit or examination.
(3) Where
an officer on reasonable grounds believes that the records, property or
documents referred to in subsection (2) are located in any premises or place,
the officer may, at any reasonable time,
(a) subject
to subsection (4), enter the premises or place, and
(b) require
the owner or manager of the premises or place and any other person on the
premises or at the place to give the officer all reasonable assistance and to
make reasonable efforts to answer all proper questions relating to the
administration of this Act and, for that purpose, require the owner or manager
to attend at the premises or place with the officer.
(4) When
the premises or place referred to in subsection (3) is a dwelling house, the
officer shall not enter the dwelling house without the consent of the occupant
of the dwelling house.
(5) If
an officer
(a) is
refused entry into premises or a place referred to in subsection (3),
(b) is
not given consent to enter a dwelling house,
(c) has
reasonable grounds to believe that
(i) the officer will be refused entry into premises or a place
referred to in subsection (2), or
(ii) the officer will not be given consent to enter a dwelling house,
or
(d) is
impeded or has reasonable grounds to believe that the officer will be impeded
in the carrying out of an inspection, audit or examination of any record,
document, item or thing,
the officer may apply
to a judge of The Provincial Court of Alberta for an order authorizing the
officer to enter the premises, place or dwelling house and carry out the
officer’s inspection, audit or examination.
(6) On
hearing an application, the judge may do one or more of the following:
(a) authorize
the officer to enter the premises, place or dwelling house and carry out the
officer’s duties;
(b) direct
any occupant to assist the officer in any manner as the judge prescribes;
(c) restrain
any person from impeding the officer from entering the premises, place or
dwelling house or from carrying out the officer’s duties;
(d) make
the order subject to any terms or conditions that the judge considers appropriate
in the circumstances;
(e) award costs in respect of the matter.
1987 c37 s9;1990 c16
s4;1994 c17 s16;1997 c27 s11
Without warrant
24(1) An officer who on reasonable and probable
grounds believes
(a) that
a contravention of this Act or the regulations is being or has been committed,
and
(b) that
obtaining a warrant would cause a delay that could result in the loss or
destruction of evidence
may without warrant
and, if necessary, by reasonable force stop a vehicle or enter any premises or
place, other than a dwelling house, and search it for anything that the officer
believes on reasonable and probable grounds affords evidence of the
contravention.
(2) If
an officer stops a vehicle or enters any premises or place, other than a
dwelling house, the person in charge of the vehicle or the owner or occupant of
the premises or place must
(a) give
the officer all reasonable assistance in connection with the entry and search,
and
(b) make
reasonable efforts to provide all information that the officer may reasonably
require for purposes of the administration and enforcement of this Act and the
regulations.
(3) An
officer who, in making a search under subsection (1),
(a) finds
anything that the officer believes on reasonable and probable grounds affords
evidence of a contravention of this Act or the regulations may seize that
thing, and
(b) when
a vehicle is searched, if the officer believes on reasonable and probable
grounds that the vehicle was used in contravention of this Act or the
regulations, may seize that vehicle.
(4) Following
a seizure under subsection (3), other than a seizure of tobacco in or near a
vehicle, the officer shall, within a reasonable time,
(a) furnish
a judge of the Provincial Court with an affidavit stating that the officer has reasonable
and probable grounds to believe that the person named in the affidavit has
committed an offence under this Act or the regulations, or
(b) return
the vehicle and any things seized to the person from whom they were seized.
(5) The
judge on receipt of an affidavit under subsection (4) may order that the
affidavit be served on the person referred to in the affidavit and set down a
date to hear the matter and may order that the vehicle and any other thing
seized be
(a) retained
by the Crown until final disposition of the charge, or
(b) returned
to the person from whom they were seized.
(6) If
a vehicle or any other thing seized is returned under subsection (5)(b), the
judge may order the person to whom it is returned
(a) to
hold it as bailee for the Crown until final disposition of the charge, and
(b) to
produce it if it is required with respect to proceedings related to the charge.
(7) If a vehicle is seized and the person charged
with an offence in respect of which the vehicle was used is not the registered
owner of the vehicle, the officer shall notify the registered owner as soon as
possible.
1990 c16 s4;1994 c17
s17;1997 c27 s12
Disposition on
conviction
25(1) On the conviction of any person for an offence
under this Act or the regulations, any thing seized in respect of which the
offence was committed shall, as part of the penalty for the conviction, be
forfeited to the Crown in right of Alberta.
(2) Notwithstanding
subsection (1) and subject to subsection (3), the judge making the conviction
may declare that the things seized or any part of them be returned to the
convicted person.
(3) If
the judge makes a declaration under subsection (2) and the time for appeal has
expired, the things seized must be returned to the convicted person on the
person’s application to the clerk of the court where the conviction was made.
(4) If
the person described in subsection (3) does not make an application within 30
days after the expiration of the time for appeal or, if an appeal is entered,
within 30 days after the final disposition of the appeal, the things seized are
forfeited to the Crown in right of Alberta.
(5) On the conviction of the occupant or person in
charge of a vehicle for an offence under this Act or the regulations, the judge
making the conviction may declare, as part of the penalty for the conviction,
that the things seized are forfeited to the Crown in right of Alberta and that
the occupant or person must pay all costs incurred by the Crown for storage of
the things seized while they are retained by the Crown.
1994 c17 s17
Application by claimant
for return of seized property
26(1) If a thing is forfeited to the Crown, any
person, other than a person charged with or convicted of the offence that
resulted in the forfeiture, who claims an interest in it as owner, mortgagee,
lienholder or holder of any similar interest in the forfeited property may,
within 30 days after the forfeiture or any longer time that the judge may
allow, apply by originating notice to a judge of the Court of Queen’s Bench for
an order under subsection (4).
(2) The
judge to whom an application is made under subsection (1) shall fix a day for
the hearing that is not less than 30 days after the date of filing of the
application.
(3) The
applicant shall serve a notice of the application and of the hearing on the
Minister of Justice and Attorney General at least 15 days before the day fixed
for the hearing.
(4) If,
on the hearing of an application, it is made to appear to the satisfaction of
the judge
(a) that
the applicant is innocent of any complicity in the offence or alleged offence
that resulted in the forfeiture and of any collusion in relation to that
offence or alleged offence with any person who may have committed the offence
or alleged offence, and
(b) that
the applicant exercised all reasonable care in respect of the person permitted
to obtain the property to satisfy the applicant that it was not likely to be
used in contravention of this Act or the regulations or, in the case of a
mortgagee or lienholder, that the applicant exercised such care with respect to
the mortgagor or the person giving the lien,
the applicant is entitled to an order declaring that the
applicant’s interest is not affected by the forfeiture and declaring the nature
and extent of the applicant’s interest.
1994 c17 s17
Return of seized things
27(1) If a person charged with an offence under this
Act or the regulations is found not guilty and the judge has not made an order
with respect to the things seized relating to that charge, that person is
entitled to the things seized
(a) after
the time for the filing of an appeal has expired, or
(b) if
an appeal has been filed, after the final disposition of the appeal.
(2) If
a person is charged with an offence under this Act or the regulations and the
charge is withdrawn, the person is entitled to the things seized relating to
that charge after the expiry of the time for re‑laying a charge for which
the things seized are required as evidence.
(3) If within 30 days after the date described in subsection
(1) or (2), as the case may be, a person described in subsection (1) or (2), as
the case may be, does not collect them, the things seized are forfeited to the
Crown in right of Alberta.
1994 c17 s17
Disposition of things
forfeited
28 Things seized that are forfeited to the
Crown in right of Alberta under this Act shall be disposed of or destroyed
under the direction of the Minister of Justice and Attorney General.
1994 c17 s17
Copies of documents
29(1) If any book, record, paper or other document
has been seized, examined or produced under section 21 or 23 or pursuant to a
search warrant, the person by whom it is seized or examined or to whom it is
produced or any officer of the Department administered by the Minister may
make, or cause to be made, one or more copies.
(2) A document purporting to be certified by the
Minister or a person authorized by the Minister to be a copy made pursuant to
this section shall be admitted in evidence and has the same probative force as
the original document would have had if it had been proven in the ordinary way.
1987 c37 s9;1990 c16 s4
Hindering an offence
30 No person shall hinder, molest or interfere with
any person doing anything that the person is authorized by or pursuant to
sections 21 to 29 to do or prevent or attempt to prevent any person doing that
thing and, notwithstanding any other law to the contrary, a person shall,
unless the person is unable to do so, do everything the person is required by
or pursuant to sections 21 to 29 to do.
1987 c37 s9
Records and books of
account
31(1) Every wholesaler, importer and retailer shall
keep records and books of account, including an annual inventory, in the manner
prescribed by the Minister.
(2) Records
and books of accounts required to be kept under subsection (1) shall be kept
(a) at
the wholesaler’s, importer’s or retailer’s place of business or residence in
Alberta, or
(b) if
the wholesaler, importer or retailer has no place of business or residence in
Alberta, at a place in Alberta or elsewhere approved in writing by the Minister
under any terms and conditions the Minister may impose.
(3) Notwithstanding
subsection (2)(a) a wholesaler, importer or retailer may keep the records or
books of account at a place in Alberta or elsewhere approved in writing by the
Minister under any terms and conditions that the Minister may impose.
(4) If
a wholesaler, importer or retailer has failed to keep adequate records and
books of account for the purposes of this Act, the Minister may require the
wholesaler, importer or retailer to keep those records and books of account
that the Minister may specify and the wholesaler, importer or retailer shall
keep the records and books of account so specified.
(5) Any
person required by this section to keep records and books of account shall
retain
(a) the
records and books of account in respect of which a period is prescribed
pursuant to section 48(m), together with every account and voucher necessary to
verify the information contained in any record or book of account, for the
prescribed period, and
(b) all
records and books of account other than those referred to in clause (a),
together with every account and voucher necessary to verify the information
contained in any record or book of account, until the expiration of 4 years
from the end of the last fiscal year to which the records and books of account
relate.
(6) Where
a person required by this section to keep records and books of account is a
party to an appeal under section 12, that person shall retain every record,
book of account, account and voucher necessary for dealing with the appeal
until the appeal is disposed of and until any further appeal is disposed of or
the time for filing any further appeal has expired.
(7) Where
the Minister is of the opinion that it is necessary for the administration of
this Act, the Minister may, by a demand served personally or by registered
letter or certified mail, require any person required by this section to keep
records and books of account to retain those records and books of account,
together with every account and voucher necessary to verify the information
contained in the records and books of account, for any period specified in the
demand.
(8) A person required by this section to keep
records and books of account may dispose of the records and books of account
referred to in this section, together with every account and voucher necessary
to verify the information contained in the records and books of account, before
the expiration of the period for which those records and books of account are
required to be kept if written permission for their disposal is given by the
Minister.
1983 cT‑5.1
s13;1994 c17 s18
Communication of
information restricted
32(1) Subject to subsection (2), no person employed
by the Government of Alberta shall communicate or allow to be communicated to
any person not employed by the Government of Alberta any information obtained
under this Act, or allow any person to inspect or have access to any written
statement furnished under this Act.
(2) Subject
to subsection (3), Minister may
(a) communicate
or allow to be communicated information obtained under this Act to, and
(b) allow
inspection of or access to any written statement furnished under this Act by
any person authorized
by the Minister or any person employed by the Government of Canada or the
government of any province or territory.
(3) The
Minister may act under subsection (2) only if
(a) the
information and written statements will not be used for any purpose other than
the administration or enforcement of a federal, provincial or territorial law,
and
(b) in the case of information and statements
communicated to a government, that government furnishes information or permits
inspection of or access to statements on a reciprocal basis to the Minister.
1983 cT‑5.1
s14;1997 c27 s13
Black stock
33(1) If a person purchases or otherwise possesses
tobacco products that are black stock in contravention of section 4, the
Minister may assess the person a penalty in the amount equal to the tax that
would have been payable if the tobacco products were not black stock and were
sold to a consumer in Alberta.
(2) A
person exempted under regulations made under section 48(e) who purchases more
than 400 grams of tobacco products that are black stock in a calendar week must
(a) at
the time of purchase,
(i) advise the seller that the person’s weekly purchases of tobacco
products have exceeded 400 grams, and
(ii) advise the seller of the intended disposition or use of the
tobacco products,
and
(b) maintain
records of the disposition or use of the tobacco products,
and the seller must
record the intended disposition or use on a voucher completed in accordance
with the regulations.
(3) If
a person purchases more than 400 grams of tobacco products in contravention of
subsection (2), the Minister may assess a penalty equal to the tax on the
amount of tobacco products purchased in that week that would have been payable
if the tobacco products were not black stock.
(4) The Minister may, at the Minister’s
discretion, require a seller to obtain approval from the Minister in advance of
a sale of tobacco products that is in excess of the amount specified in
subsection (2).
RSA 2000 cT‑4
s33;2003 c33 s7
Assessment of tax
34(1) The Minister may, at any time the Minister considers
reasonable, assess
(a) any
tax that any person, as agent of the Minister, has collected and has failed to
remit, and
(b) interest
on that tax calculated in the manner prescribed in the regulations.
(2) Liability
for tax imposed by this Act is not affected by an incorrect or incomplete
assessment or by the fact that no assessment has been made.
(3) The Minister is not bound by a return or
information delivered by or on behalf of any person under this Act and may,
notwithstanding a return or information so delivered, or if no return or
information has been delivered, assess the tax payable under this Act.
1990 c16 s4;1994 c17 s19
Assessment of penalty
35(1) Subject to subsection (2), the Minister may,
within 4 years from the end of the calendar year in which tax was to have been
collected and remitted, assess against a person who failed to collect tax in
accordance with this Act, a penalty equal to the tax that the person failed to
collect.
(2) If
the Minister establishes that the failure of a person to collect tax in
accordance with this Act is attributable to neglect, carelessness or wilful
default, or to any fraud that the person committed in making a return or in
supplying any information under this Act or in omitting to disclose any
information that is to be disclosed under this Act, the Minister may at any
time assess a penalty equal to the tax that the person failed to collect.
(3) For the purposes of section 34(1) and
subsection (1) of this section, if the tax remitted by a person is less than
the tax that should have been collected by that person, in the absence of
evidence to the contrary, the person is deemed to have collected but not
remitted the deficiency.
1990 c16 s4;1994 c17 s20
Assessment of refund
overpayment
36(1) The Minister may, within 4 years from the end
of the calendar year in which a refund has been made, assess
(a) any
overpayment of a refund made to a retailer exempted under a regulation made
under section 48(h), and
(b) interest
on that amount calculated in the manner prescribed in the regulations.
(2) Liability
for the amount of an overpayment is not affected by an incorrect or incomplete
assessment or by the fact that no assessment has been made.
(3) The
Minister is not bound by a return or information delivered by or on behalf of
any person under this Act and may, notwithstanding a return or information so
delivered, or if no return or information has been delivered, assess the amount
of the overpayment.
(4) If the Minister establishes that the
overpayment is attributable to neglect, carelessness or wilful default, or to
any fraud that the person committed in making a return or in supplying any
information under this Act or in omitting to disclose any information that is
to be disclosed under this Act, the Minister may at any time assess a penalty
equal to the amount of the overpayment including any interest.
1997 c27 s14
Effect of assessment
37(1) Unless it is varied or vacated on an objection
or appeal,
(a) an
assessment made under this Act is deemed to be valid and binding
notwithstanding any error, defect or omission in it or in any proceeding under
this Act relating to it, and
(b) the
amount assessed in an assessment made under this Act is, for the purposes of
collection and recovery, deemed to be a tax owing under this Act and to be
conclusively established as a debt due to Her Majesty in right of Alberta.
(2) Every person assessed under this Act shall,
within 30 days after the service of the notice of assessment, pay the amount
assessed against the person, whether or not an objection to or appeal from the
assessment is outstanding.
1990 c16 s4;1997 c27 s15
Additional penalty
38(1) Where
(a) a
person owes an amount to the Crown under this Act, and
(b) the
Minister is of the opinion that the reason that the amount is owing to the
Crown by that person is attributable to
(i) neglect, carelessness or wilful default by or on behalf of that
person, or
(ii) fraud or evasion committed by or on behalf of that person,
the Minister may
determine the amount owing by that person and assess against the person a
penalty in the amount of 25% of the amount owing.
(2) On
assessing a penalty under subsection (1), the Minister may demand payment of
the amount owing and the amount of the penalty assessed under this section from
the person to whom the demand is directed.
(3) Evidence
that a demand has been made under subsection (2) is proof, in the absence of
evidence to the contrary, that the unpaid amount and the penalty assessed under
this section are owing to the Crown from the person to whom the demand is
directed in the amounts stated in the demand.
(4) When
a demand is made under this section, the amount owing and the amount of the
penalty that remain unpaid bear interest at the rate prescribed by regulation
from the date that the demand is made.
(5) Any amount owing, penalty and interest that
remain unpaid are recoverable by the Crown by an action in debt.
1990 c16 s4
Service, etc.
39(1) Where a notice or other document is to be
served on or is to be sent or given to a person by the Minister or an officer
under this Act, the notice or document may be served on or sent or given to
(a) a
person other than a corporation,
(i) by being mailed to the person by ordinary, certified or
registered mail addressed to the person to whom the notice or document is
directed at that person’s last address known to the Minister, or
(ii) by personal service,
(b) a
corporation,
(i) in accordance with section 256 of the Business Corporations Act, or
(ii) by registered mail addressed to the corporation at the
corporation’s last address known to the Minister,
and
(c) a
cooperative
(i) in accordance with section 347 of the Cooperatives Act, or
(ii) by registered mail addressed to the cooperative at the
cooperative’s last address known to the Minister.
(2) If
the person on or to whom a notice or other document is to be served, sent or
given under this Act carries on business under a name or style other than the
person’s own name, the notice or document,
(a) for
the purposes of being mailed, may be addressed to the name or style under which
the person carries on business, and
(b) for
the purposes of personal service, is deemed to have been served if it has been
left with an adult person employed at the place of business of the person to
whom the notice or document is directed.
(3) If
the persons on or to whom a notice or other document is to be served, sent or
given under this Act carry on business in partnership, the notice or document,
(a) for
the purposes of being mailed, may be addressed to the partnership name, and
(b) for
the purposes of personal service, is deemed to have been served if it
(i) has been served on one of the partners, or
(ii) is left with an adult person employed at the
place of business of the partnership.
RSA 2000 cT‑4
s39;2001 cC‑28.1 s471
Offence and penalty
40 Any person who
(a) makes,
participates in, assents to or acquiesces in the making of false or deceptive
statements in a return, certificate, statement or other document delivered or
made under this Act or the regulations,
(b) destroys,
alters, mutilates or disposes of the books or records of a wholesaler,
importer, retailer or consumer,
(c) makes,
participates in, assents to or acquiesces in the making of false or deceptive
entries in the books or records of a wholesaler, importer, retailer or consumer
or omits or assents to or acquiesces in the omission of material particular to
those books or records, or
(d) wilfully
evades or attempts to evade compliance with this Act or the regulations
is guilty of an offence and, in addition to any penalty
otherwise provided by this Act, is liable to a fine of not more than
$10 000 or to imprisonment for not more than 2 years or to both fine and
imprisonment.
1983 cT‑5.1
s15;1990 c16 s4;1994 c17 s21
Offences
41(1) A person who contravenes section 3(1) or 4(3)
or (4) is guilty of an offence and liable
(a) for
a first offence, to a fine of not more than $5000 or to a term of imprisonment
of not more than 30 days or to both fine and imprisonment, and
(b) for
a subsequent offence, to a fine of not more than $15 000 or to a term of
imprisonment of not more than 6 months or to both fine and imprisonment.
(2) A
person who contravenes section 3(3), 4(1) or (2), 5(2) or 7 is guilty of an
offence and liable
(a) for
a first offence, to a fine of not more than $10 000 or to a term of
imprisonment of not more than 6 months or to both fine and imprisonment,
(b) for
a 2nd offence, to a fine of not more than $25 000 or to a term of
imprisonment of not more than one year or to both fine and imprisonment, and
(c) in
addition to the penalties in clauses (a) and (b), to a penalty of not more than
3 times the amount of tax that,
(i) in the case of an offence under section 3(3) or 5(2), should have
been collected and remitted by the person,
(ii) in the case of an offence under section 4(1) or (2), would have
been payable under section 3 if the tobacco products were marked for tax‑paid
sale in Alberta and sold to a consumer in Alberta, and
(iii) in the case of an offence under section 7, would have been
payable under section 3 were the tobacco sold to a consumer.
(3) Every
person who
(a) marks
tobacco without holding a permit issued under the regulations, or
(b) being
the holder of a permit to mark tobacco, refuses or neglects to mark packages of
tobacco in accordance with the regulations
is guilty of an
offence and liable to a fine of not more than $1 000 000 or to
imprisonment for a term not exceeding 3 years, or to both fine and
imprisonment.
(4) Every
person who, being the holder of a permit to mark tobacco, contravenes any
condition or restriction contained in the permit or any other requirement
specified in the regulations is guilty of an offence and liable to a fine of
not more than $10 000.
(5) Every person who has received permission from
the Minister to purchase and sell tobacco that is not marked for sale in
Alberta and who contravenes this Act or the regulations or any condition or
restriction contained in the authorization is guilty of an offence and liable
to a fine of not more than $10 000.
RSA 2000 cT‑4
s41;2002 c25 s6
Failure to maintain
records
42(1) Any person who fails to maintain records and
books of account when required to do so under section 31(7) is guilty of an
offence and liable to a fine of $50 for each day from the day the demand under
section 31(7) was received by the person until the person complies with the
demand.
(2) Any person who fails to file a return or to
provide or produce information as required by this Act or the regulations is
guilty of an offence and liable to a fine of $50 for each day of default.
1994 c17 s23
Offences and penalties
re corporate officers, etc.
43 If a corporation is guilty of an offence under
this Act or the regulations, an officer, director or agent of the corporation
who directed, authorized, assented to, acquiesced in or participated in the
commission of the offence is guilty of the offence and liable to the punishment
provided for the offence, whether or not the corporation has been prosecuted or
convicted.
1990 c16 s4
General penalty
44 Any person who contravenes a provision of this
Act or the regulations for which no other penalty is provided is guilty of an
offence and liable
(a) for
a first offence, to a fine of not more than $5000 or to a term of imprisonment
of not more than 30 days, or to both fine and imprisonment, and
(b) for a subsequent offence, to a fine of not
more than $15 000 or to a term of imprisonment of not more than 6 months
or to both fine and imprisonment.
RSA 2000 cT‑4
s44;2002 c25 s7
Application of fines
45(1) Subject to subsection (2), any fine imposed in
respect of a conviction for an offence under section 41(1) and (2) belongs to
the Crown in right of Alberta.
(2) Subject
to any administration fee determined by the Minister, any fine imposed in
respect of a conviction for an offence under section 41(1) and (2), where the
offence occurred in
(a) a
city, town or village, other than on a primary highway, enures to the benefit
of the city, town or village,
(b) a
municipal district, improvement district or special area, other than on a
primary highway, enures to the benefit of the municipal district, improvement
district or special area,
(c) a
Metis settlement, other than on a primary highway, enures to the benefit of the
Metis settlement, and
(d) an Indian reserve, other than on a primary
highway or on a road designated as a secondary road under the Public Highways Development Act, enures
to the benefit of the band.
1994 c17 s25;1995 c24
s99(37)
Time for laying
information or complaint
46 An information or complaint in respect of a
contravention of this Act or the regulations may only be laid or made within 6
years from the day the matter of the information or complaint arose.
1983 cT‑5.1
s18;1994 c17 s26
Limitations Act
46.1 The Limitations
Act does not apply to the Crown with respect to any matter arising under
this Act.
2001 c13 s6
Powers of Minister
47 The Minister may
(a) appoint
persons as officers for the purposes of this Act,
(b) assess
tax and penalties owing under this Act and any interest on them,
(c) prescribe
forms and provide for their use,
(d) require
accelerated payments of tax collected by a tax collector or any other person
who collects tax,
(e) exempt
any wholesaler from the operation of section 7(2) subject to any terms and
conditions that the Minister may impose, and
(f) authorize those persons to whom information
may be communicated or who may inspect or have access to statements furnished
under this Act for the purposes of section 32(2).
1983 cT‑5.1 s19;1987
c37 s10;1990 c16 s4;
1994 c17 s27;1999 c16 s6
Regulations
48 The Lieutenant Governor in Council may make
regulations
(a) defining
any word used in this Act but not defined in this Act;
(b) prescribing
the remuneration to be paid to tax collectors;
(c) establishing
a system of licences for wholesalers and importers;
(d) excluding
any class or form of tobacco from this Act;
(e) exempting
any person or class of persons from the payment of the tax imposed by this Act
subject to any terms set out in the regulation;
(f) providing
for the refund of the whole or any part of the tax paid under this Act and
prescribing the records and material to be furnished on any application for a
refund;
(g) prescribing
the rates of interest payable and the time over which interest is payable on
any tax or penalty or either of them owing;
(h) exempting
any retailer from collecting the tax imposed by this Act, subject to any terms
or conditions prescribed in the regulations;
(i) respecting
the registration of retailers who sell tobacco to persons who are not required
to pay tax under this Act and the cancellation and suspension of those
registrations;
(j) governing
funds that are held in trust;
(k) prescribing
terms and conditions in respect of the appointment of tax collectors for the
purposes of section 5 and respecting any agreements that may be entered into
with those tax collectors;
(l) requiring
packages containing tobacco to be marked and governing the marking of those
packages;
(l.1) requiring
cigars not sold in packages to be marked, and governing the marking of those
cigars;
(l.2) respecting
the packaging of tobacco products;
(m) respecting
the records and books of account required to be kept by wholesalers, importers
and retailers, and the period of time those records and books of account must
be kept;
(n) requiring
surety bonds, bank guarantees or other financial arrangements to be furnished
or made by any person who collects or remits tax pursuant to this Act and
prescribing the form and amount of the bonds, guarantees or other financial
arrangements;
(o) respecting
returns to be made to the Minister, including the person required to make them;
(p) respecting
records to be kept under this Act;
(q) respecting
the collection and remittance of tax under this Act;
(r) respecting
permits and the eligibility criteria for permits to allow a consumer to possess
tobacco in excess of the amounts set out in section 4.1;
(s) respecting the licensing of persons who
produce tear tape and prescribing the terms and conditions of licences.
RSA 2000 cT‑4
s48;2002 c25 s8;2003 c47 s9
