Bill 36 (Legislature 13, Session 3)

L13 S3 6273

Alberta — Bills

No. 36 3rd Session, 13th Legislature, Alberta 5 Elizabeth II, 1957 BILL 36 A Bill to amend The Pipe Line Taxation Act HON. MR. HOOKE EDMONTON, ALBERTA . Printed by A. SHNITKA, Printer to the Queen's Most Excellent Majesty 1957

Explanatory Note 2. When this Act was enacted in 1933 the power to tax the pipe Lines of a pipe line company was taken from school districts. By 1938, c. 25, s. 9 (

b) the subsection that is now subsection (6) of

section 6 of The Assessment Act, R.S.A. 1942, c. 157 was enacted, which provided that for purposes of that Act school districts within national parks were to be deemed to be towns. By a recent decision of the courts that provision had the effect of nullifying to a certain extent the provisions of

section 4 of The Pipe Line Taxation Act, which prohibited such taxation by school districts. This result was not intended when The Assessment Act was amended in 1938; the amendment proposed by this Bill will re-establish the position of

section 4 of The Pipe Line Tax ation Act and is made retroactive to the last date the provincial tax under this Act was suspended for the purposes of The Tax Collection Suspension Act, 1952. The words struck out are inapplicable as the tax under this Act has been suspended for a number of years under the Tax Rental Agreement with the Government of Canada.

BILL No. 36 of 1957

An Act to amend The Pipe Line Taxation Act (Assented to , 1957) HER MAJ~ST~, by and with the advice and consent of the LegIslatIve Assenlbly of the Province of Alberta enacts as follows: '

PART I 1: The Pipe Line Taxation Act, being

chapter 52 of the RevIsed Statutes of Alberta, 1942, is hereby amended.

Section 4 is amended (

a) by renumbering the

section as subsection (1), (

b) as to the renumbered subsection (1) by striking out the words "assessed and taxed pursuant to this Act", (

c) by adding immediately after the renumbered sub section (1) the following subsection: "

(2) In this

section Hschool district" includes a school district that is for the purposes of any Act deemed to be a town and given the powers of a town by any Act with respect to the imposition and collection of taxes.".

PART II 3. The Pipe Lin~ Taxation Act, being

chapter 235 of the Revised Statutes of Alberta, 1955, is hereby amended.

Section 4 is amended (

a) by renumbering the

section as subsection (1), (

b) as to the renumbered subsection (1) by striking out the words "assessed and taxed pursuant to this Act", (

c) by adding immediately after the .renumbered sub section (1) the following subsectIOn: "

(2) In this

section "school district" includes a school district that is for the purposes of any Act deemed to be a town and given the po:vers ?~ a town by any Act with respect to the lmpositIOn and collection of taxes.".

2 5.

(1) Part I and this

section come into force on the day upon which this Act is assented to, and upon so coming into force

section 2 of this Act shall be deemed to have been in force at all times on and after the twenty-second day of September, 1952.

(2) Part II, except this section, comes into force and

Part I is repealed on the day upon which the Revised Statutes of Alberta, 1955, come into force.

No. 36 THIRD SESSION THIRTEENTH LEGISLATURE 5 ELIZABETH II 1957 BILL

An Act to amend The Pipe Line Taxation Act Received and read the First time ............ . Second time. Third time ................ . HON. MR. HOOKE Title: 1957 (13th, 3rd) Bill 36,

An Act to amend The Pipe Line Taxation Act

Document details

Collection	Alberta — Bills
Citation	L13 S3 6273
Type	bill
Volume / chapter	L13 S3 6273
Language	en
Format	json
Source	PROVINCIAL
Identifier	24542d8e87a7a7567b4231d7c0cdd20736147c6c

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