Bill 14 (Legislature 16, Session 4)

L16 S4 4853

Alberta — Bills

1971 Bill 14 Fourth Session, 16th Legislature.! 2'Qr-Elizabeth. II .. If' H e'if! THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 14

An Act to amend The Tobacco Tax Act THE PROVINCIAL TREASURER First Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Second Reading ... Third Reading ............................. . Printed by L. S. Wall, Queen's Printer, Edmonton

BILL 14 1971

AN ACT TO AMEND THE TOBACCO TAX ACT (Assented to , 1971) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: 1. The Tobacco Tax Act is hereby amended.

Section 2 is amended by adding the following claU8e after clause (g) : (g.l) "tax collector" means a tax collector appointed under

section 4;

Section 4 is struck out and the following

section is substituted: 4.

(1) The Minister may appoint such tax collectors as may be required for the purposes of this Act and may pre scribe their duties.

(2) The tax imposed under this Act (

a) shall be collected from the consumer by the retail dealer as agent of the Minister at the time of the sale to the consumer, (

b) shall be remitted by the retail dealer to the tax collector, and (

c) shall be remitted by the tax collector to the Minister at the time and in the manner prescribed by the regulations.

(3) A person acting as an agent under subsection (2), clause (

a) is not thereby made ineligible as a member of the Legislative Assembly.

Section 9 is amended (

a) as to subsection (1) by inserting after the words "Every person" the words ", other than a tax col lector,",

Explanatory Notes I. This Bill amends

chapter 364 of the Revised Statutes of Alberta 1970. 2. Self-explanatory. 3. Tax collectors will be appointed by the Minister to gather the tax from the retail dealer.

Section 4 presently reads: 4.

(1) The tax imposed by this Act (

a) shall be collected from the consumer by the retail dealer as agent of the Minister at the time of the sale to the consumer, and (

b) shall be remitted by the retail dealer to the Minister at the time and in the manner prescribed by the regulations.

(2) A pers'on acting as agent under subsection (1) is not therehy made ineligible as a member of the Legislative Assembly.

Section 16 (

a) presently reads: 16. The Lieutenant Governor in Council may make regulations: (

a) providing for the collection of the tax imposed by this Act and designating the persons by whom it is to be collected; 4. This amendment clarifies the application of the

section as a result of the amendment to

section

Section 9 presently reads: 9.

(1) Every person who collects any tax imposed by this Act shall 'be deemed to hold it in trust for Her Majesty in right of Alberta and shall pay it over to the Minister at the time and in the manner pre scribed by the regulations or by agreement made under the regulations.

2 (

b) as to subsection (2) by inserting after the words "If any person" the words ", other than a tax col lector,".

Section 16 is amended by striking out clause (a). 6. This Act comes into force on July 1, 1971.

(2) If any person who has collected any tax imposed by this Act fails to pay it over to the Minister at the time and in the manner prescribed by the regulations or by agreement made under the regu lations, as the case may be, the amount thereof (

a) becomes a debt due to Her Majesty in right of Alberta, (

b) is a lien upon the property in Alberta of the person in default and has priority over all ,other claims of other persons, and (

c) shall bear interest at the rate of 8 per cent a Year from the day the amount was due until it is paid. 5. See note to

section 3 of this Bill. Title: 1971 (16th, 4th) Bill 14,

An Act to amend The Tobacco Tax Act

Document details

Collection	Alberta — Bills
Citation	L16 S4 4853
Type	bill
Volume / chapter	L16 S4 4853
Language	en
Format	json
Source	PROVINCIAL
Identifier	3289cca35ee459807bfb2bab7ddafaa663fca009

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