Alberta Gazette — 15 February 2014 (Part II)
15 February 2014
Alberta — Gazette
Alberta Regulation 11/2014
Marketing of Agricultural Products
ALBERTA BARLEY COMMISSION AUTHORIZATION
AMENDMENT REGULATION
Filed: January 17, 2014
For information only: Made by the Alberta Agricultural Products Marketing Council
on September 13, 2013 and approved by the Minister of Agriculture and Rural
Development on January 8, 2014 pursuant to
section 26 of the Marketing of
Agricultural Products Act.
1 The Alberta Barley Commission Authorization
Regulation (AR 122/99) is amended by this Regulation.
Section 2(
e) is repealed and the following is substituted:
(
e) respecting the circumstances, if any, under which a service
charge may be refunded to a producer;
Section 4 is amended by striking out "January 31, 2014"
and substituting "April 30, 2024".
--------------------------------
Alberta Regulation 12/2014
Marketing of Agricultural Products Act
ALBERTA ELK AUTHORIZATION AMENDMENT REGULATION
Filed: January 17, 2014
For information only: Made by the Alberta Agricultural Products Marketing Council
on September 13, 2013 and approved by the Minister of Agriculture and Rural
Development on January 8, 2014 pursuant to
section 26 of the Marketing of
Agricultural Products Act.
1 The Alberta Elk Authorization Regulation (AR 255/2002)
is amended by this Regulation.
Section 3 is amended by striking out "March 31, 2014" and
substituting "September 30, 2024".
Alberta Regulation 13/2014
Marketing of Agricultural Products Act
POTATO GROWERS OF ALBERTA AUTHORIZATION
AMENDMENT REGULATION
Filed: January 17, 2014
For information only: Made by the Alberta Agricultural Products Marketing Council
on September 13, 2013 and approved by the Minister of Agriculture and Rural
Development on January 8, 2014 pursuant to
section 26 of the Marketing of
Agricultural Products Act.
1 The Potato Growers of Alberta Authorization Regulation
(AR 299/2002) is amended by this Regulation.
Section 1 is repealed and the following is substituted:
Definition
1(1) In this Regulation, "Plan" means the Potato Growers of Alberta
Plan Regulation (AR 291/2002).
(2) Words defined in the Act or the Plan have the same meaning when
used in this Regulation.
Section 2(
j) is repealed and the following is substituted:
(
j) respecting the circumstance, if any, under which a service
charge may be refunded to a producer.
Section 4 is amended by striking out "January 31, 2020"
and substituting "March 31, 2024".
--------------------------------
Alberta Regulation 14/2014
Apprenticeship and Industry Training Act
REFRIGERATION AND AIR CONDITIONING MECHANIC TRADE
AMENDMENT REGULATION
Filed: January 27, 2014
For information only: Made by the Alberta Apprenticeship and Industry Training
Board on December 19, 2013 and approved by the Minister of Innovation and
Advanced Education on January 15, 2014 pursuant to
section 33(2) of the
Apprenticeship and Industry Training Act.
1 The Refrigeration and Air Conditioning Mechanic Trade
Regulation (AR 300/2000) is amended by this Regulation.
Section 1 is amended
(
a) by repealing clause (
c) and substituting the
following:
(c) "refrigeration and air conditioning system" means any
type of primary or secondary refrigeration and air
conditioning system, other than the duct work and sheet
metal items associated with the system, and without
limiting the generality of the foregoing includes the
following:
(
i) piping;
(ii) compressor assemblies;
(iii) condenser and cooling tower assemblies;
(iv) evaporator assemblies and defrost systems;
(
v) system controls and control valves;
(vi) air handling, distribution equipment and make up
air and exhaust systems;
(vii) heat recovery and indoor air quality systems;
(viii) circulating pump assemblies;
(ix) geo-thermal and heat pump systems;
(
x) packaged and central air conditioning systems;
(xi) pre-fabricated walk in coolers, freezers and
environmental panels;
(xii) system accessories and ancillary components;
(xiii) monitoring and control and detection systems that
are part of or used in respect of refrigeration and
air conditioning systems;
(xiv) commercial and industrial refrigeration process
equipment and control systems;
(xv) specialized food service equipment;
Section 2 is amended by striking out "and repair" and
substituting ", repair and decommission".
Section 3 is amended
(
a) in clause (
e) by striking out "and welding" and
substituting ", welding and various other pipe joining
techniques";
(
b) by repealing clause (
g) and substituting the
following:
(
g) maintaining and repairing refrigeration and air
conditioning units, appliances and accessories designed
for the utilization of natural or propane gas as a fuel for
heating or cooling that do not exceed 400 000 BTU
(117 kW) input;
(
c) in clause (
h) by striking out "refrigeration tools" and
substituting "trade specific tools".
--------------------------------
Alberta Regulation 15/2014
Forest and Prairie Protection Act
FIRE CONTROL ZONE AMENDMENT REGULATION
Filed: January 30, 2014
For information only: Made by the Lieutenant Governor in Council (O.C. 13/2014)
on January 30, 2014 pursuant to
section 41 of the Forest and Prairie Protection Act.
1 The Fire Control Zone Regulation (AR 29/2005) is
amended by this Regulation.
Section 1(mm) is amended by striking out "thence
southeasterly, easterly and southerly along the said Wood Buffalo
National Park boundary to its intersection with the northwest bank of
Lake Athabasca;" and substituting "thence southerly, easterly and
generally southeasterly along the said Wood Buffalo National Park
boundary to its intersection with the north boundary of
section 16,
township 113, range 8, west of the 4th meridian; thence easterly along
the said north boundary of
section 16 to its intersection with the right
bank of the Riviere des Rochers; thence southerly and southeasterly
along the most easterly channel of the said Riviere des Rochers to its
intersection with the northwest bank of the said Lake Athabasca;".
Section 1(nn) is amended by striking out "the Wood Buffalo
National Park boundary;" and substituting "the right bank of the
Riviere des Rochers; thence northwesterly along the said right bank of
the Riviere des Rochers and along the most easterly channel of the said
Riviere des Rochers to its intersection with the north boundary of
section 16, township 113, range 8, west of the 4th meridian; thence
westerly along the said north boundary of
section 16 to its intersection
with the boundary of Wood Buffalo National Park;".
Section 3 is amended by striking out "March 31, 2014" and
substituting "March 31, 2023".
--------------------------------
Alberta Regulation 16/2014
Family Law Act
CHILD SUPPORT RECALCULATION PROGRAM
AMENDMENT REGULATION
Filed: January 30, 2014
For information only: Made by the Lieutenant Governor in Council (O.C. 15/2014)
on January 30, 2014 pursuant to
section 55.8 of the Family Law Act.
1 The Child Support Recalculation Program Regulation
(AR 287/2009) is amended by this Regulation.
Section 1(
b) is repealed and the following is substituted:
(b) "anniversary date" means,
(
i) subject to
section 5(5), the anniversary in any year of
the month and day on which a child support order or
child support agreement was made, or
(ii) if there is more than one child support order in respect
of the same parties and children, registered and eligible
for recalculation in accordance with the Act and
regulations, the annual anniversary of the month and
day on which the child support order made latest in the
calendar year was issued;
Section 4(1)(
d) is amended by striking out "subject to the
approval of the Director, electronic means," and substituting "an
electronic format and means of transmission approved by the
recalculation program,".
Section 5 is amended
(
a) in subsection (2)(
d) by adding "the" before
"recalculation of the amount of child support specified";
(
b) by repealing subsection (3) and substituting the
following:
(3) If a child support order indicates that the recipient's income
was imputed by the court then, despite subsection (1),
(
a) the child support order is not eligible for recalculation in
accordance with
section 55.11(2)(
a) of the Act if the
recipient's income was used by the court to determine
the amount of child support specified in the child
support order that was determined in accordance with
the applicable table of the child support guidelines, and
(
b) the child support order is not eligible for recalculation in
accordance with
section 55.11(2)(
b) of the Act.
Section 7 is amended
(
a) in subsection (1) by adding "apply to" before "register
a child support order with the recalculation program";
(
b) by adding the following after subsection (1):
(1.1) The recalculation program may decline an application to
register a child support order if
(
a) the child support order is not eligible for recalculation in
accordance with the Act and this Regulation,
(
b) the recalculation program is aware that a date has been
set for the court to hear an application respecting the
amount of child support specified in the child support
order,
(
c) in the opinion of the recalculation program,
recalculation may be impracticable or too complex for
the recalculation program to perform or may, in the
circumstances, produce a result that is unjust, or
(
d) a payor or recipient has failed to pay
(
i) the service fee required in respect of a previous
recalculation, or
(ii) court costs awarded to the recalculation program.
(
c) by adding the following after subsection (3):
(4) Nothing in a court order shall be construed so as to prevent
the recalculation program from declining to register a child
support order in accordance with this section.
Section 11(1)(
c) is amended by adding "or provided to"
after "other information requested by".
Section 15 is amended
(
a) by repealing subsection (1) and substituting the
following:
Correction
15(1) If, after the recalculation program has recalculated a child
support amount, the recalculation program discovers a mistake in
the recalculation decision, including but not limited to a clerical
error, the recalculation program may
(
a) correct the mistake and issue an amended recalculation
decision, or
(
b) if the decision should not have been issued, issue a
notice that the decision has been revoked.
(
b) in subsection (3) by adding "or a notice of revocation
referred to in subsection (1)" after "An amended
recalculation decision".
Section 18 is amended
(
a) by repealing subsection (1) and substituting the
following:
Collection, use and disclosure of information
18(1) The recalculation program may obtain information
respecting a payor or a recipient from the Director of
Maintenance Enforcement and from a designated authority in
Alberta under the Interjurisdictional Support Orders Act for the
purpose of recalculation and may rely on that information
without further verification.
(
b) by repealing subsection (3) and substituting the
following:
(3) The recalculation program may disclose personal
information and documents about a payor to a recipient, or about
a recipient to a payor, without the consent of the payor or
recipient whose personal information and documents are being
disclosed, where the personal information or document
(
a) is used in making a decision to decline an application to
register a child support order with the recalculation
program, or to decline to recalculate a child support
amount,
(
b) may be relevant to an objection under
section 55.4 of
the Act, or
(
c) has been filed for use in a court proceeding in Alberta or
is otherwise available to the public.
(
c) by repealing subsection (9) and substituting the
following:
(9) The recalculation program may disclose personal
information respecting a payor or recipient to the Director of
Maintenance Enforcement under the Maintenance Enforcement
Act for the purposes of that Act.
Section 20 is amended by striking out "January 1, 2015"
and substituting "January 1, 2019".
10 This Regulation comes into force on February 1, 2014.
--------------------------------
Alberta Regulation 17/2014
Labour Relations Code
MARKET ENHANCEMENT RECOVERY FUND DISTRIBUTION
(EXTENSION OF EXPIRY DATE) AMENDMENT REGULATION
Filed: January 30, 2014
For information only: Made by the Lieutenant Governor in Council (O.C. 23/2014)
on January 30, 2014 pursuant to
section 148.2 of the Labour Relations Code.
1 The Market Enhancement Recovery Fund Distribution
Regulation (AR 29/2009) is amended by this Regulation.
Section 6 is amended by striking out "January 31, 2014"
and substituting "January 31, 2017".
--------------------------------
Alberta Regulation 18/2014
Emergency 911 Act
EMERGENCY 911 LEVY REGULATION
Filed: January 30, 2014
For information only: Made by the Lieutenant Governor in Council (O.C. 21/2014)
on January 30, 2014 pursuant to
section 12 of the Emergency 911 Act.
Table of Contents
Interpretation
2 911 levy payable
3 Billing and collection fee
4 Registration of wireless telecommunication provider
5 Billing of 911 levy
6 Reasonable effort to collect 911 levy
7 Prepaid wireless telecommunication service
8 Returns and remittance
9 Refund of overpayment of 911 levy
10 Refund of over-remittance of 911 levy
11 Assessment or reassessment of 911 levy
12 Estimate of 911 levy by Minister
13 Payment of assessment or reassessment
14 Late filing penalty
15 Interest
16 Waiver or cancellation of penalties or interest
17 Notice of objection
18 Extension of time by the Minister
19 Retention of documents
20 Audits and inspections
21 Communication, collection and use of information
22 Offence re documents and records
23 Expiry
24 Coming into force
Interpretation
1 In this Regulation,
(a) "Act" means the Emergency 911 Act;
(b) "billing and collection fee" means the amount prescribed in
section 3 that a wireless telecommunication provider may
retain per month or partial month for each of its wireless
subscribers' wireless devices that is connected to services
provided by the wireless telecommunication provider;
(c) "person" includes a partnership;
(d) "recorded mail" means a form of document delivery by mail
or courier in which receipt of the document must be
acknowledged in writing.
911 levy payable
2(1) The 911 levy payable by a wireless subscriber for the 911
services is $0.44 per month or portion of a month for each of the
wireless subscriber's wireless devices that is connected to services
provided by a wireless telecommunication provider.
(2) If a wireless telecommunication provider provides a wireless
telecommunication service to a wireless subscriber for less than one
month, the 911 levy may be prorated for the number of days in the
respective month.
Billing and collection fee
3(1) A wireless telecommunication provider may retain a billing and
collection fee of $0.07 per month or portion of a month for each of its
wireless subscribers' wireless devices that is connected to services
provided by the wireless telecommunication provider.
(2) If a wireless telecommunication provider provides a wireless
telecommunication service to a wireless subscriber for less than one
month and prorates the 911 levy for the number of days in the
respective month, the billing and collection fee shall be prorated for
the same number of days in the respective month.
Registration of wireless telecommunication provider
4(1) A wireless telecommunication provider shall apply to be
registered in the form and manner specified by the Minister and
provide such information as the Minister requires.
(2) A wireless telecommunication provider shall apply to be registered
not less than 30 days prior to the day the wireless telecommunication
provider is required to collect the 911 levy from a wireless subscriber
pursuant to
section 4 of the Act, or at such time as specified by the
Minister.
Billing of 911 levy
5(1) Subject to
section 7, a wireless telecommunication provider shall,
on a monthly basis, bill its wireless subscribers for the 911 levy.
(2) A wireless telecommunication provider shall disclose the amount
of the 911 levy that the wireless telecommunication provider bills and
collects for the 911 services pursuant to
section 4 of the Act in
(
a) a monthly bill, invoice or statement of account provided to its
wireless subscribers for each wireless device that is
connected to services provided by the wireless
telecommunication provider,
(
b) an agreement for a prepaid wireless telecommunication
service, or
(
c) any other agreement entered into with a wireless subscriber,
including an agreement formed by text-based internet
communications, in respect of a wireless device connected or
to be connected to services provided by the wireless
telecommunication provider.
Reasonable effort to collect 911 levy
6 A wireless telecommunication provider shall make all
commercially reasonable efforts to collect from its wireless subscribers
the 911 levy billed to the wireless subscribers pursuant to
section 5.
Prepaid wireless telecommunication service
7(1) A wireless telecommunication provider shall deduct the 911 levy
from a wireless subscriber's prepaid wireless telecommunication
service account at the time the service is provided for the first time in
the month for every month during which the wireless
telecommunication provider provides wireless telecommunication
services to a wireless subscriber with a prepaid wireless
telecommunication service account.
(2) If insufficient funds are available to deduct the 911 levy from a
wireless subscriber's prepaid wireless telecommunication service
account, the wireless subscriber shall not be deemed to have refused to
pay the 911 levy and the wireless telecommunication provider shall not
be required to make any further efforts to collect the 911 levy.
Returns and remittance
8(1) A wireless telecommunication provider shall, in respect of each
month,
(
a) submit to the Minister a return in the form and manner
specified by the Minister, and
(
b) remit to the Minister not less than the amount determined by
the formula
X - Y
where
X is the adjusted aggregate amount of the 911 levy in
respect of all of a wireless telecommunication
provider's wireless subscribers' wireless devices
connected to services provided by the wireless
telecommunication provider for the particular month,
determined by the formula
A + B + C - D - E - F
where
A is the total amount of the 911 levy billed for each
wireless subscriber's wireless device that is
connected to the services provided by the wireless
telecommunication provider for the particular
month,
B is the total amount of the 911 levy deducted from a
wireless subscriber's prepaid wireless
telecommunication service account for the
particular month pursuant to
section 7,
C is the total amount of 911 levy unreported by a
wireless telecommunication provider in respect of
a period prior to the particular month,
D is the total amount of 911 levy over-reported and
over-remitted to the Government pursuant to this
section by a wireless telecommunication provider
in a period prior to the particular month,
E is the total amount of any 911 levy determined by
a wireless telecommunication provider to be
uncollectible from a wireless subscriber in the
ordinary course of business in respect of a period
prior to the particular month, and
F is the total amount of any 911 levy refunded by a
wireless telecommunication provider to a wireless
subscriber in respect of a period prior to the
particular month,
and
Y is the aggregate amount of the billing and collection fee
that may be deducted by the wireless
telecommunication provider in respect of the adjusted
aggregate amount of 911 levy in respect of all of a
wireless telecommunication provider's wireless
subscribers' wireless devices connected to services
provided by the wireless telecommunication provider
for the particular month, determined by the formula,
X ž H
where
G is the amount of the 911 levy specified in
section
2(1), and
H is the amount of the billing and collection fee
specified in
section 3(1).
(2) An amount claimed by a wireless telecommunication provider on a
return under item D, E or F for a particular month or deducted by a
wireless communication provider from a remittance for that month
may not be claimed by a wireless telecommunication provider on a
subsequent return or deducted by a wireless telecommunication
provider from a subsequent remittance.
(3) The wireless telecommunication provider shall submit the return
and remit the amount determined under subsection (1) to the Minister
no later than 28 days after the end of the month to which the return and
the amount determined under subsection (1) relate.
(4) A return must be submitted to the Minister whether or not the
amount calculated under subsection (1) is nil for the particular month,
unless the Minister notifies the wireless telecommunication provider in
writing that a return is not required for any particular month.
(5) The amount determined under subsection (1) shall be remitted to
the Minister by electronic funds transfer in the manner specified by the
Minister.
Refund of overpayment of 911 levy
9(1) If a wireless telecommunication provider collects a 911 levy in
excess of the amount required under
section 2, the wireless
telecommunication provider shall
(
a) credit the overpayment to the wireless subscriber's account,
(
b) refund the overpayment to the wireless subscriber.
(2) If a wireless telecommunication provider refunds the overpayment
of a 911 levy under subsection (1) that was remitted to the Minister
under
section 8, the refund may be deducted from a subsequent
remittance of a 911 levy under
section 8.
Refund of over-remittance of 911 levy
10(1) If a wireless telecommunication provider remits an amount in
excess of the amount that should have been remitted under
section 8,
the Minister may
(
a) credit the surplus amount to the wireless telecommunication
provider's account, or
(
b) refund the surplus to the wireless telecommunication
provider.
(2) An application for a refund shall be made in the form and manner
specified by the Minister and shall be accompanied by any information
required by the Minister.
Assessment or reassessment of 911 levy
11(1) The Minister may
(
a) assess or reassess any 911 levy required to be remitted by a
wireless telecommunication provider within 4 years from the
end of the month in which the 911 levy was to be remitted,
and
(
b) assess interest and penalties in addition to the 911 levy
payable.
(2) Notwithstanding subsection (1), if a wireless telecommunication
provider
(
a) has made any misrepresentation that is attributable to neglect,
carelessness or wilful default,
(
b) has committed a fraud in making a return or in supplying any
information under the Act or this Regulation, or
(
c) has failed to disclose any relevant information,
the Minister may assess or reassess any 911 levy required to be
remitted and assess interest at any time the Minister considers
reasonable.
(3) Liability for a 911 levy imposed by the Act is not affected by an
incorrect or incomplete assessment or reassessment or by the fact that
no assessment or reassessment has been made.
(4) The Minister is not bound by a return or information delivered by
or on behalf of any person under the Act or this Regulation and may,
notwithstanding a return or information so delivered, or if no return or
information has been delivered, assess or reassess the 911 levy payable
under the Act.
Estimate of 911 levy by Minister
12(1) Notwithstanding
section 11, if a wireless telecommunication
provider fails to remit to the Minister the amount that should have been
remitted under
section 8, the Minister may make an estimate of the
amount that should have been remitted by the wireless
telecommunication provider.
(2) The Minister may, at any time the Minister considers reasonable,
assess any amount estimated under subsection (1).
(3) An amount determined under subsection (1) or assessed under
subsection (2) is deemed to be the amount that the wireless
telecommunication provider was required to remit under
section 8.
Payment of assessment or reassessment
13 Every person assessed or reassessed under
section 11 or 12 shall,
within 30 days after the service of the notice of assessment or
reasssessment, pay the amount assessed or reassessed against the
person whether or not an objection to the notice of assessment or
reassessment is outstanding.
Late filing penalty
14(1) If a wireless telecommunication provider fails to file a return as
and when required by this Regulation, the Minister may assess against
the wireless telecommunication provider a penalty as follows:
(
a) for a return that is filed within 4 days from the required filing
date, $25 for each day of default;
(
b) for a return that is filed after 4 days from the required filing
date, the lesser of
(
i) the amount required to be remitted pursuant to
section 8
unpaid as at the required filing date, and
(ii) $25 for each day of default
to a maximum of $1000.
(2) Notwithstanding subsection (1)(b)(i), the amount of a penalty
under subsection (1)(
b) may not be less than $100.
Interest
15(1) Simple interest is payable by a wireless telecommunication
provider in respect of
(
a) any amount required to be remitted that the wireless
telecommunication provider fails to remit in accordance with
the Act and this Regulation, and
(
b) a penalty that the wireless telecommunication provider is
liable to pay under the Act or this Regulation that the
wireless telecommunication provider fails to pay in
accordance with the Act and this Regulation.
(2) Interest under subsection (1) is payable at the rate prescribed for
the purposes of assessing interest on unpaid tax balances under the
Alberta Corporate Tax Act.
Waiver or cancellation of penalties or interest
16 Notwithstanding the Financial Administration Act, the Minister
may, on application by a wireless telecommunication provider within 4
years from the end of the month in which a penalty or interest is
assessed against the wireless telecommunication provider,
(
a) waive or cancel all or any portion of any penalty or interest
payable under this Regulation by the wireless
telecommunication provider, or
(
b) refund all or any portion of any penalty or interest paid under
this Regulation by the wireless telecommunication provider.
Notice of objection
17(1) A wireless telecommunication provider that objects to a notice
of assessment or reassessment under
section 11 or 12 may, within 90
days after the day of mailing of the notice, serve on the Minister a
notice of objection in the form and manner specified 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
recorded mail 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 amount contained in the notice of assessment
or reassessment and shall vacate, confirm or vary the amount contained
in the notice of assessment or reassessment, and shall notify the
wireless telecommunication provider of the Minister's decision in
writing.
(5) The Minister's written decision in respect of a notice of objection
is final.
Extension of time by the Minister
18(1) Where no notice of objection has been served under
section 17
within the time limited by that provision for doing so, the wireless
telecommunication provider may apply to the Minister for an extension
of time for serving the notice of objection.
(2) An application made under subsection (1) shall set out the reasons
why the notice of objection was not served within the time otherwise
limited by this Regulation for doing so.
(3) An application made under subsection (1) shall be served by
recorded mail addressed to the Minister and accompanied with a copy
of the notice of objection.
(4) The Minister may accept an application under this
section
notwithstanding that it was not served in the manner required by
subsection (3).
(5) On receipt of an application made under subsection (1), the
Minister shall with all due dispatch consider the application and grant
or refuse it and notify the wireless telecommunication provider of the
decision in writing.
(6) Where an application made under subsection (1) is granted, the
notice of objection is deemed to have been served or made on the day
the decision of the Minister is provided to the wireless
telecommunication provider.
(7) No application shall be granted under this
section unless
(
a) the application is made within one year after the expiration of
the time otherwise limited by this Regulation for serving a
notice of objection, and
(
b) the wireless telecommunication provider demonstrates that
(
i) within the time otherwise limited by this Regulation for
serving the notice, the wireless telecommunication
provider
(
A) was unable to act or to instruct another to act in the
wireless telecommunication provider's name, or
(
B) intended in good faith to object to the notice of
assessment or reassessment,
(ii) given the reasons set out in the application and the
circumstances of the case, it would be just and equitable
to grant the application, and
(iii) the application was made as soon as circumstances
permitted.
Retention of documents
19(1) Every wireless telecommunication provider must keep records
and books of account in a form and containing information that will
readily enable the Minister to make an accurate determination of the
911 levy billed and collected or to be billed and collected pursuant to
section 4 of the Act, and reported and remitted pursuant to
section 8.
(2) Records and books of account required to be kept under subsection
(1) shall be
(
a) kept at the wireless telecommunication provider's place of
business or residence in Alberta, or
(
b) at a place in Alberta or elsewhere approved by the Minister
(3) Records and books of account required to be kept under subsection
(1) shall be retained for a minimum of 6 years after the date on which
the records and books of account were made.
Audits and inspections
20(1) For the purposes of ensuring that the Act and this Regulation
are being complied with, the Minister may, at any reasonable time,
make or cause to be made an audit or inspection of the records and
books of account of any wireless telecommunication provider.
(2) If the Minister requests, each wireless telecommunication provider
shall make available to the Minister its records and books of account
for the purpose of audit or inspection under subsection (1).
(3) The Minister may, without warrant, during normal business hours
or at any other reasonable time, enter upon any premises or place
where any wireless telecommunication provider carries on business or
where any records of a wireless telecommunication provider are kept
to audit, inspect or examine any account, record, paper, document,
invoice, record-keeping device, voucher, letter, electronic mail, or any
other document or thing that is related or may relate in any way to the
billing or collection of a 911 levy or the payment of the 911 levy or an
amount in respect of that 911 levy.
(4) The Minister, on entering upon any premises or place referred to in
subsection (3), may require the owner, employee or agent of the
wireless telecommunication provider to provide all reasonable
assistance with the audit or inspection and to answer all proper
questions relating to the audit or inspection either orally or on oath or
by statutory declaration, and for that purpose to require the owner or
employee to attend at the premises or place during the course of the
audit.
(5) A wireless telecommunication provider and any person who is an
officer, employee or agent of the wireless telecommunication provider
shall
(
a) answer all of the questions of the Minister relating to any of
the matters in this section, and
(
b) produce for inspection such records, documents and other
things as are required by the Minister.
(6) The Minister may, in the course of an audit or inspection, inspect,
examine and make copies of or temporarily remove books, records,
reports, documents or other things that are relevant to determine if
persons required to comply with the Act and this Regulation are
complying with the Act and this Regulation.
(7) When any books, records, reports, documents or other things are
removed under subsection (6), the Minister
(
a) shall give a receipt for them to the person from whom they
were taken,
(
b) may make copies of, take photographs of or otherwise record
them, and
(
c) shall, within a reasonable time, return them to the person to
whom the receipt was given.
Communication, collection and use of information
21(1) Except as authorized by this section, the Minister shall keep
confidential all information obtained by the Minister under the Act and
this Regulation.
(2) The Minister may disclose information about a wireless
telecommunication provider or a wireless subscriber where the
information is required by the person to whom it is disclosed
(
a) for the purposes of complying with the Act or this
Regulation, or
(
b) to determine if the wireless telecommunication provider or
the wireless subscriber is complying with the Act or this
Regulation.
(3) The Minister may collect and use information about a wireless
telecommunication provider or a wireless subscriber that is reasonably
necessary for the administration and enforcement of the Act and this
Regulation.
(4) For the purposes of subsections (1) to (3), "information" includes
personal information.
(5) The Minister may publish or disclose to any person for any
purpose information collected under the Act or this Regulation that
(
a) is readily available,
(
b) is in a summarized or statistical form, and
(
c) cannot, directly or indirectly, be associated with or identify a
particular person.
(6) The Minister may collect and use information that is necessary for
the purposes of formulating or analyzing fiscal policy.
Offence re documents and records
22 Any person who
(
a) makes, participates in, assents to or acquiesces in the making
of false or deceptive statements in a return, statement, record
or other document delivered or made under the Act or this
Regulation,
(
b) destroys, alters, mutilates or disposes of the records of a
person required to keep records under the Act or this
Regulation,
(
c) makes or assents to or acquiesces in the making of false or
deceptive entries or omits or assents to or acquiesces in the
omitting of material particular to those records,
(
d) wilfully evades or attempts to evade compliance with the Act
or this Regulation, or
(
e) conspires with any person to commit an offence described in
clauses (
a) to (
d) is guilty of an offence and, in addition to any other penalty provided
by the Act, is liable to a fine of not more than 300% of the amount
sought to be evaded.
Expiry
23 For the purpose of ensuring that this Regulation is reviewed for
ongoing relevancy and necessity, with the option that it may be
repassed in its present or an amended form following a review, this
Regulation expires on March 31, 2021.
Coming into force
24 This Regulation comes into force on the coming into force of