Bill 1 (Legislature 14, Session 3)

L14 S3 1831

Alberta — Bills

Please note printing error. This Bill is from the 3rd Session of the 14th Legislature. No.1 (2nd Session) 14th Legislature, Alberta 10 Elizabeth II BILL 1 A Bill respecting Income Tax HON. MR. HINMAN PrlAto4 by L. 8. WALL, Pr'tIlter to the Queen'. Mo.t E&oeUlllt M&J~. JDcJmODtoD. Albert&, un

Explanltory Not. General. This Bill providea for the imposition of individual and corporation income taxes by the Province. It provides a means for raising revenue to replace that provided under the terms of the agreement made with the Government of Canada pursuant to The Tax Collection Suspension Act. 1957. which agreement ex pires in 1962.

The tax payable by an individual under this Bill is to be an amount equal to 8 specified percentage of the tax payable by that individual under the Federal Income Tax Act. while the tax payable by a corporation is to be an amount equal to a specified percentage of the corporation's "taxable income· as determined under the federal Act. The Bill also authorizes the Provincial Treasurer. with the approval of the Lieutenant Governor in Council, to enter into an agreement with the Government of Canada whereby the Govern ment of Canada will collect the taxes payable under this Bill on behalf of the Province. 2. (1) -

(3) Definitions.

BILL No.1 of 1961 (Second Session)

An Act rf!specting Income Tax (A88entecl to , 1961) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. This Act may be cited ns "The Albe,ota Income Tax Act". 2.

(1) In this Act, (a) "agreeing province" nleans a province that has en tered into a collection agreement with the Govern ment of Canada for the collection of tax under its income tax statute, unless the context otherwise require:J by reason of the fact that the collection agreement entered into with a province provides only fOl" the collection by Canada of individual in come true; . (b) "amount" means money, rights or things expressed in terms of the amount of money or the value in terms of money of the right or thing; (c) "assessment" includes are-assessment; (d.) "business" includes a profession, calling, trade, manufacture or undertaking of any kind whatso .. ever and includes an adventure or concern in the nature of trade but does not include an office or em ployment; (e) "collection agreement·' means an agreement entered into pursuant to subsection (1) of

section 49; (f) "corporation" includes an incorporated company and 8 "corporation incorporated in Canada" in cludes a corporation incorporated in any part of Canada before or after it became part of Canada: (g) "court" means the Supreme Court of Alberta: (Il,) "deputy head" means, (

i) the Deputy Provincial Treasurer, or (ii) where a collection agreement is entered into, the Deputy Minister of National Revenue for Taxation; (i) "employed" means performing the duties of an office or employment;

2 (1) "employee" includes officer; (k) "employer", in relation to an officer, means the person from whom the officer receives his re muneration; (I) "federal Act" means the Income Tax Act, being

chapter 148 of the Revised Statutes of Canada, 1952. as amended from time to time; (m) "federal regulations" means the regulations made pursuant to the federal Act, as amended from time to time; (n) "Financial Ad·ministra·tion Act" means the Fin ancial Adminiatration Act, being

chapter 116 of the Revised Statutes of Canada, 1952, as amended from time to time; (0) "fiscal period" means a fiscal period determined in accordance with and for the purposes of the federal Act; (p) "income tax statute" means, with reference to an agreeing province, the law of that province that im poses a tax similar to the tax imposed und~r this Act; (q) "individual" means a person other than a corpora tion and includes a trust or estate as defined in subsection (1) of

section 63 of the federal Act; (to) "loss" means a loss as determined in accordance with and for the purposes of the federal Act; (8) "Minister" means the Minister of National Revenue for Canada, but in any provision of the federal Act that is incorporated by reference in this Act, unless a collection agreement has been entered into, a reference to the Minister shall be read and con strued for the purposes of this Act as a reference to the Provincial Treasurer: (t) "Old Age Security Act" means the Old Age Security Act, being

chapter 200 of the Revised Statutes of Canada, 1952, as amended from time to time; (u) "permanent establishment" means permanent establishment as defined in the federal regulations; (11) "person" or any word or expression descriptive of a person, includes any body corporate and politic, and the heirs. executors, administrators or other legal representatives of such person, according to the la\v of that part of Canada to which the context extends; (10) "prescribed", in the case of a form or the informa tion to be given on a form, means prescribed by order of the Provincial Treasurer, and, in any other ease, means prescribed by regulation; (%) "province" does not include the Northwest Ter ritories or the Yukon Territory; (y) "Provincial Treasurer" means the Provincial Treasurer of Alberta or, where a collection agree ment is entered into, means

(4) Definitions under federal Act.

(5) Interpretation generally. 3.

(1) Tax payable by individuals.

3 (

i) in relation to the remittance of any amount as or on aceount of tax payable under this Act, the Receiver General of Canada, and (Ii) in relation to any other matter, the Minister; (z) "Receiver General of Canada" means the Receiver General of Canada, but in any provision of the federal Act that is incorporated by reference in this Act, unless a collection agreement is entered into, a reference to the Receiver General of Canada, shall be read and construed for the pur poses of t,his Act as n reference to the Provincial Treasurer. (aa) "regulation" means a regulation made by the Lieu tenant Governor in Council under this Act; (ab) "taxable income" means taxable income as deter mined in accordance with and for the purposes of the federal Act subject to variation on objection or on appeal, if any, in accordance with the pro visions of the federal Act; (((c) "taxpayer" includes any person whether or not liable to pay tax; (ad) "taxation year" means (

i) in the case of a corporation, a fiscal period, and (ii) in the case of an individual, a calendar year, and when a taxation yf"ar is referred to by reference to a cn lendar year th(1 reference is to the taxation year or years coinciding with, or ending In, that year.

(2) The e:ipression "last day of the taxation year" has the meaning given to it in subsection (2) of

section 38 of the federal Act.

(8) The tax payable by a taxpayer under this Act or under

Part I of the federal Act means the tax payable by him as fixed by assessment or re-assessment subject to variation on objection or on appeal, if any, in accordance with this Act, or

Part I of the federal Act, as the ease maybe.

(4) For the purposes of this Act, except where they are at variance with the

definitions contained in this section, the

definitions and

interpretations contained in or made by regulation under the federal Act, as amended from time to time, apply.

(5) In any case of doubt, the provisions of this Act shall be applied and interpreted in a manner consistent ,vith similar provisions of the federal Act.

PART I-INCOME TAX DIVISION A-LIABILITY FOR TAX 3.

(1) An income tax shall be paid as hereinafter required for each of the 1962 to 1966 taxation years, inclusive, by every individual

(2) Tax payable by corporations. 4. (1) and

(2) Amount of tax payable.

(3) Computation of tax.

(4) Definitions for

section 4.

(

a) who ,vas resident in Alberta on the last day of the taxation year, or (

b) who, not being resident in Alberta on the last day of the taxation year, had income earned in the taxa tion year in Alberta as defined in clause (

b) of sub section (4) of

section 4.

(2) An income tax shall be paid as hereinafter required for each of the 1962 to 1966 taxation years, inclusive. by every corporation that maintained a permanent establish ment in Alberta at any time in the year. DIVISION B-COMPUTATION OF TAX Individual Income Tax 4.

(1) The tax payable under this Act for a taxation year by an individual who resided in Alberta on the last day of the taxation year and had no income earned in the taxa tion year outside Alberta is the percentage of the tax payable under the federal Act for that year specified in subsection (3).

(2) The tax I)ayable under this Act for a taxation year by an individual . (

a) who resided in Alberta on the last day of the taxa tion year but had income earned in the taxation year ou lside Alberta, or (1,) who did not reside in Alberta on the last day of the taxation year but had income earned in the taxation year in Alberta, is the amount that bears the same relation to the percentage of the tax payable under the federal Act for that year specified in subsection (3) that his income earned in the taxation year in Alberta bears to his income for the year.

(3) For the purposes of this

section the percentage of the tax payable under the federal Act to be used for comput ing the tax payable under this

section is sixteen per cent.

(4) In this section, (0) "tax payable under the federal Act U means the amount of tax payable under

Part I of the federal Act, other than under regulations made pursuant to

section 66 thereof, for the taxation year in respect of which that expression is being applied, minus any

a 5. Tax payable by corporations.

5 amount included in computing that amount by virtue of sUbsection (3) of

section 10 of the Old Age Security Act, plus any amount deducted in computing that amount by virtue of sections 33 and 41 of the federal Act; (b) "income earned in the taxation year in Alberta" means the income earned in the taxation year in Alberta as determined in accordance with regula tions made under paragraph (

a) of subsection (3) of

section 33 of the federal Act; (c) "income earned in the taxation year outside Al berta" means income for the year minus income earned in the taxation year in Alberta; (d) "income for the year" means (

i) in the case of an individual resident in Canada during part only of the taxation year in reap_ect of whom

section 29 of the federal Act applies, his income for the period or periods in the year referred to in paragraph (

a) of that

section as determined in accordance with and for the purposes of the federal Act, (ii) in the case of an individual not resident in Canada at any time during the taxation year, his income for the year from all duties per formed by him in Canada and all businesses carried on by him in Canada as determined in accordance \vith and for the purposes of the federal Act, and (iii) in the case of any other individual, his income for the year as determined in accordance with and for the purposes of the federal Act. Corpor.tion Income Tax 5.

(1) The tax payable by a corporation under this Act for a taxation year is nine per cent of the corporation's taxable income earned in the year in Alberta.

(2) Where a corporation has a taxation year part of which is before and part of which is after the commence ment of 1962, the tax payable by the corporation for that taxation year is that proportion of the tax computed under subsection (1) that the number of days in that portion of the taxation year that is in 1962 is of the number of days in the whole taxation year.

(8) For the purposes of this

section Utaxable income earned in the year in Alberta" means the taxable income earned in the year in Alberta by a corporation as determined in accordance with regulations made under subsection (2) of

section 40 of the federal Act.

6 8. Tax payable by armed forces personnel. 7. Persons exempt. 8. Returns.

6 DIVISION C-SPECIAL CASES Anned Forces 8.

(1) Every individual who is liable to tax in accordance with regulations made pursuant to

section 66 of the federal Act shall, in accordance with regulations prescribed by the Lieutenant Governor in Council, pay a tax for each taxation month in the five year period commencing on the first day of January, 1962, if he was resident in Alberta on the first day of that taxation month.

(2) The tax payable for a taxation month by an individual to whom subsection (1) applies shall be computed in ac cordance with tables to be prescribed on the basis of the rates set out in

section 4.

(3) Except as provided in regulations prescribed pursuant to subsection (1), the tax payable by an individual under this

section shall be in lieu of tax otherwise payable under this Act.

(4) For the purposes of subsection (1) an individual shall be deemed to be resident in Alberta on the first day of a taxation month where, for the purposes of

Part XXIII of the federal regulations, he is deemed to be resident in Alberta on that day.

(5) In this

section c'taxation month" means a taxation month as defined for the purposes of

Part XXIII of the federal regulations. Exemptions 7. No tax is payable under this Act by any person for a period when that person (a.) was exempt from tax by virtue of subsection (1) of

section 62 of the federal Act, or (

b) was a non-resident-owned investment corporation, and any definition or description in the federal Act applying to any such person applies mutati8 mutandia for the pur poses of this Act unless otherwise provided. DIVISION D-RETURNS, ASSESSMENTS, PAYMENT AND APPEALS Retums 8.

(1) A return for each taxation year in the case of a corporation and for each taxation year for which a tax is payable in the case of an individual shaU, ,vithout notice or demand therefor, be filed with the Provincial Treasurer in the prescribed form and containing the prescribed informa tion, (

a) in the case of a corporation, by or on behalf of the corporation within six months from the end of the year, (

b) in the case of a person who has died without making his return, by his legal representative, within six months from the day of death,

7 9. Estimate of tax . • e. Assessment.

7 (

c) in the case of an estate or trust, ,vithin ninety days from the end of the year, (

d) in the case of any other person, on or before the thirtieth day of April in the next year, by that per son or, if he is unable for any reason to file the return, by his guardian, curator, tutor, committee or other legal representative, and (

e) in a case where no llerSOn described in clause (4). (

b) or (

d) has filed the return, by such person as is required by notice in writing from the Provincial Treasurer to file the return, 'vithin such reasonable time as is specified in the notice.

(2) Whether or not he is liable tIl pay tax under this Act for a taxation year and whether or not a return has been filed under subsection (1) or (3), every person shall, on demand by registered letter from the Provincial Treasurer, file, within such reasonable time as may be stipulated in the registered letter, ,vith the Provincial Treasurer in the prescribed form and containing the prescribed information a return for the taxation year designated in the letter.

(3) Every trustee in bankruptcy, assignee, liquidator, curator, receiver, trustee or committee and every agent or other person administering, managing, winding up, con trolling or otherwise dealing ,vith the property, business, estate or income of a person who has not filed a return for a taxation year as required by this

section shall file a return in the prescribed form for that year in respect of that person.

(4) Where n I)artnel· or an individual ,vho is a pro prietor of a busi ness died after the close of a fiscal period but before the end of the calendar year in which the fiscal period closed, a separate ret.urn for the period after the close of the fiscal period to the time of death may be filed and, if such a separate return is filed, the tax payable with respect to the period after the close of the fiscal period to the time of death shall be paid as if that tax were tax pay able by another person. Estimate of Tax 9. Every person required by

section 8 to file a return shall in the return estimate the amount of tax payable. Assessment 10.

(1) The Provincial Treasurer shall, with all due de~patch, examine each return required to be filed under this Act and assess the tax for the taxation year and the interest and penalties, if any, payable.

(2) After examination of a return, the Provincial Treasurer shall send a notice of assessment to the person by whom the return was filed.

(3) Liability for tax under this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

8 II. Deduction of ~ (at source.

(4) The Pro,oincial Treasurer may at any time assess tax, interest or penalties under this Act or notify in writing any person by ,vhom a return for a taxation year has been filed that no tax is payable for a taxation year, and may (4) at any time, if the taxpayer or person filing the return (

i) has made a misrepresentation or committed any fraud in filing the return or in supplying any information under this Act, or (ii) has filed \vith the Provincial Treasurer a \vaiver in the prescribed form within four years from the day of mailing _ of a notice of an original assessment of a notification that no tax is payable for a taxation year, and (

b) within four years from the day referred to in sub clause (ii) of clause (

a) in any other case, re-assess or make additional assessments, or assess tax. in terest or penalties, as the circumstances require.

(5) Where a collection agreement is entered into, not withstanding that more than four years have elapsed since the day referred to in subclause (

i) of clause (4) of sub section (4). the Minister shall re-assess or make additional assessments, or assess tax, interest or penalties, as the circumstances require, where the tax payable under

Part I of the federal Act is re-assessed.

(6) Where a taxpayer has filed t.he return required by

section 8 for Cl taxation year and, within one year from the day on or befol'e which he was required by

section 8 to file the return for that year, has filed an nmended return for the year claiming a deduction from income under rara graph (

e) of subsection (1) of

section 27 of the federa Act, in respect of a business loss sustained in the taxation year immediately foJlowing that year, the Provincial Treasurer shall re-assess the taxpayer's tax for the year.

(7) The Provincial Treasurer is not bound by a return or information supplied by or on behalf of a taxpayer and, in making an assessment, may, notwithstanding a re turn or information so suppJied or if no return has been filed, assess the tax payable under this Act.

(8) An assessment shall, subject to being varied or vacated on an objection or appeal under this Act and subject to a re-assessment, be deemed to be valid and binding notwithstanding any error, defect or omission therein or in any proceeding under this Act relating thereto. Payment of Tax 11.

(1) Every person paying (4) salary or wages or other remuneration to an of ficer or employee, or (

b) a superannuation or pension benefit, or (

c) a retiring allowance, or

9 12. Payment by farmers and fishennen. 13. Payment by person~ O",~f Ulan wage earners.

9 (

d) an amount upon or after the death of an officer or employee, in recognition of his service, to his legal representative or widow or to any other person whatsoever, or (

e) an amount as a benefit under a supplementary un- employment benefit plan, or (I> an annuity payment, or (

g) fees, commissions or other amounts for services, or (

h) a payment under a deferred profit sharing plan or a plan referred to in

section 79C of the federal Act as a revoked plan, at any time in a taxation year shall deduct or withhold therefrom such amount as may be prescribed and shall. at such time as may be prescribed, remit that amount to the Provincial Treasurer on account of the payee's tax for the year under this Act.

(2) Where amounts have been deducted or withheld under this

section from the remuneration received by an individual in a taxation year, if the total of such amounts is equal to or greater than three-quarters of the tax payable for the year, he shall, on or before the thirtieth day of April in the next year, pay to the Provincial Treasurer the re mainder of his tax for the year as estimated under

section 9.

(3) When an amount has been deducted or withheld un der subsection (1). it shall, for all the purposes of this Act, be deemed to have been received at that time by the person to \vhom the remuneration, benefit, payment, fees, com m!ssions or other amounts were paid. 12.

(1) Every individual whose chief source of income is farmIng or fishing shall pay to the Provineial Treasurer (

a) on or before the thirty .. first day of December in each taxation year, two-thirds of the tax as estimated by him at the rate for the year on his estimated tax payable under the federal Act for the year or on his tax payable under the federal Act for the immediately preceding year, and (

b) on or before the thirtieth day of April in the next year, the remainder of the tax as estimated under

section 9.

(2) Where a collection agreement is entered into, an in dividual to whom subsection (1) applies shall pay an amount under clause «(I.) thereof computed in respect of the same year as the amount is computed that he is liable to pay under paragraph (tt) of

section 48 of the federal Act. 13.

(1) Every individual other than one to whom sub section (2) of

section 11 or

section 12 applies. shall pay to the Provincial Treasurer

10 14. Payment by corporations.

10 (4) on or before the thirty-first day of March, the thirtieth day of June, the thirtieth day of September and the thirty-first day of December, respectively, in each taxation year, an amount equal to one-quarter of the tax as estimated by him at the rate for the year on his estimated tax payable under the federal Act for the year or on his tax payable under the federal Act for the im mediately preceding year, and (

b) on or before the thirtieth day of April in the next year, the remainder of the tax as estimated under

section 9.

(2) Where a collection agreement is entered into, an in dividual to whonl subsection (1) applies shall pay an amount under clause (

a) thereof computed in respect of the same year as the amount is computed that he is liable to pay under paragraph (4) of

section 49 of the federal Act.

(8) For the purposes of

section 12 and this section, "tax payable under the federal Act" for a taxation year has the meaning given that expression in clause (0.) of subsection (4) of

section 3, whether that taxation year is before or after the coming into force of this Act. ~.

(1) Every corporation shall, during the twelve months' period ending six months after the close of each taxation year, pay to the Provincial Treasurer (

a) on or before the last day of each of the first nine months in that period, an amount equal to one twelfth of the tax as estimated by it at the rate for the taxation year (

i) on its estimated taxable income earned in the year in Alberta, or (ii) on its taxable income earned In the year in Alberta as determined for the immediately preceding taxation year, (

b) on or before the last day of each of the next two months in the period, an amount equal to one-third of the remainder of the tax payable as estimated by it on its taxable income earned in the year in Alberta at the rate for the year, and (

c) on or before the last day of the period, the re mainder of the tax as estimated under

section 9.

(2) Where a collection agreement is entered into, a cor poration shall pay an amount computed with reference to (4) subclause (

i) of clause (4) of subsection (1), if the corporation pays an amount computed under subparagraph (

i) of paragraph (

a) of subsection (1) of

section 60 of the federal Act, and (

b) subclause (ii) of clause (4) of subsection (1), if the corporation pays an amount computed under subparagraph (ii) of paragraph (

a) of subsection (1) of

section 60 of the federal Act.

11 I S. Payment of balance . • 8. Application of certain provisions . • .,. Payment of interest.

(8) Where subsection (2) of

section 50 of the federal Act is applicable to a corporation and it makes payment pursuant thereto, the corporation shall, instead of paying the in stalments required by subsection (1), pay to the Provincial Treasurer, at the end of the twelve months' period referred to in subsection (1), the whole of the tax as estimated under

section 9.

(4) For the purposes of this section, "taxable income earned in the year in Alberta" for a taxation year has the meaning given that expression in subsection (8) of

section 5, whether that taxation year is before or after the coming into force of this Act. 15.

(1) The taxpayer shall, within thirty days from the day of mailing of the notice of assessment, pay to the Provincial Treasurer any part of the assessed tax, interest and penalties then remaining unpaid, ,vhether or not an objection to or appeal from the assessment is outstanding.

(2) Where, in the opinion of the Provincial Treasurer, a taxpayer is attempting to avoid payment of taxes, the Provincial Treasurer may direct that all taxes,. penalties and interest be paid forthwith upon assessment. 18. Sections 52 and 63, paragraph (6) of subsection (IS) of

section 63 and paragraph (4) of subsection (2) of sec Ii<-n 64 of the federal Act apply 1nutati8 mutandis in re spect of the payment of tax under this Act for a taxation year by a taxpay~r sUbject to tax under this Act to whom those provisions apply In respect of tax payable under the federal Act for the saine taxation year. Interest 17.

(1) Where the amount paid 011 account of tax pay able by a taxpayer under this Act for a taxation year be fore the expiration of the time allowed for filing the return for that year is less than the amount of tax payable for the year under this Act, the person liable to pay the tax shall pay interest on the difference between those two amounts from the expiration of the time for filing the return to the day of payment at the rate of six per cent per annum.

(2) In addition to the interest payable under subsection (1), where a taxpayer, being required by this Act to pay a part or instalment of tax, has failed to pay all or any part thereof as required, he shall, on payment of the amount he failed to pay. pay interest at six per cent per annum from the day on or before which he was required to make the payment to the day of payment or the beginning of the period in respect of which he becomes liable to pay interest thereon under subsection (1), whichever is earlier.

(3) In addition to the interest payable under subsection (1), where a corporation that paid tax under subsection (3) of

section 14 had a t.flXable income for the taxation year of

more than ten thousand dollars, it shan, forthwith after assessment, pay an amount equal to three per cent of the tax payable under this Act for the taxation year.

(4) For the purposes of subsection (2), where a tax payer is required to pay a part or instalment of tax for a taxation year as estimated by him with reference to a pre ceding year or with reference to the taxation year, he shall be deemed to have been liable to pay a part or instalment computed by reference to his tax for (4) the preceding year, or (

b) the taxation year, whichever is the lesser.

(5) Notwithstanding subsection (4), where a collection agreement is entered into, for the purposes of subsection (2) the taxpayer shan be deemed to have been liable to pay a part or instalment computed by reference to his tax for the same year as the year by reference to which the part or instalment that he is deemed by subsection (4) of

section 64 of the federal Act to be liable to pay was computed.

(6) Notwithstanding any other provision in this section, no interest is payable in respect of the amount by which the tax is payable by R person is increased by a payment made by the Canadian Wheat Board on a participation certificate previously issued to him until thirty days after the pay ment is made.

(7) Where the income of a taxpayer for a taxation year, or part thereof, is from sources in another country and the taxpayer by reason of monetary or exchange restrictions imposed by the law of that country is unable to transfer it to Canada, the Provincial Treasurer, if he is satisfied that payment as required by this Act of the whole of the additional tax under this Act for the year reasonably at tributable to income from sources in that country would impose extreme hardship on the taxpayer, may postone the time for payment of the whole or a part of that addi tional tax for a period to be determined by the Provincial Treasurer but no such postponement may be granted if any of the income"for the year from sources in that country has been (

a) transferred to Canada, or (

b) used by the taxpayer for any purpose whatsoever. other than payment of income tax to the government of that other country on income from sources there in, or (

c) disposed of by him, and no interest is payable under this

section in respect of that additional tax, or part thereof, during the period of postponement.

(8) Where a taxpayer is entitled to deduct under see tion 27 of the federal Act in computing his taxable income for a taxation year an amount in respect of a loss sustained in the taxation year immediawly follo,ving the taxation year

11 I •• Penalties for failure to file return or give information. 18. Penalty for knowingly or negUcently making false statements, etc:.

18 (hereinafter in this subsection referred to as "the loss year"), for the purpose of computing interest under sub section (1) or (2) on tax or a part or instalment of tax for the taxation year for any portion of the period in respect of which the interest is payable on or before the last day of the loss year, the tax payable for the taxation year shall be deemed to be the amount that it 'would have been if the taxpayer were not entitled to deduct any amount under

section 27 of the federal Act in respect of that loss. Penalties 18.

(1) Every person who has failed to make a return 8S and when r~uired by subsection (1) of

section 8 Is liable to a penalty of (

a) an amount equal to five per cent of the tax that was unpaid when the return was required to be . filed, if the tax payable under this Act that was un paid at that time was less than two thousand dollars, and (

b) one hundred dollars, if at the time when the return was required to be filed tax payable under this Act equal to two thousand dollars or more was un paid.

(2) Every person who has failed to file a return as re quired by subsection (3) of

section 8 is liable to a penalty of ten dollars for each day of default but not exceeding fifty dollars.

(8) Every person \vho has failed to complete the informa tion on a prescribed form as required by or pursuant to

section 8 is. unless in the case of an individual the Provincial Treasurer has waived it, liable to a penalty (

a) of one per cent of the tax payable under this Act but, whether he is taxable or not, not less than twenty-five dollars or more than one hundred dollars, or (

b) in the case of an individual, of such lesser amount as the Provincial Treasurer may have fixed in respect of the specific failure.

(4) Where a collection agreement is entered into, the Minister may refrain from levying or may reduce a penalty provided in this section, if the person who is liable to such penalty is required to pay a penalty under

section 55 of the federal Act. 19. Every person who, knowingly, or under circum stances amounting to gross negligence in the carrying out of any duty or obligation imposed by or under this Act, makes, or participates in, assents to or acquiesces in the making of. a statement or omission in a return, certificate, statement or answer filed or made as required by or under this Act or a regulation, as a result of which the tax that would have been payable by him for a taxation year if the tax bad been nsscssed on the basis of the information provided in the

14 20. Refund of overpaymflntB.

14 return, certificate, statement or answer is less than the tax payable by him for the year, is liable to a penalty of twenty five per cent of the amount by which the tax that would so have been payable is less than the tax payable by him for the year. Refund of Overpayment 20.

(1) Where the return required to be filed by a tax payer for a taxation year is made within four years from the end of the year, the Provincial Treasurer (

a) may. upon mailing the notice of assessment for the year, refund, \vithout application therefor, anyover payment made on account of the tax, and (

b) shall make such a refund after mailing the notice of assessment if application therefor has been made in writing by the taxpayer within four years front the end of the year.

(2) Instead of making a refund that might otherwise be made under this section, the Provincial Treasurer may, where the taxpayer is liable or about to become liable to make another payment under this Act, apply the amount of the overpayment to that other liability and notify. the tax-payer of that action. .

(3) Where an amount in respect of an overpayment is refunded, or applied under this

section on other liability, interest at the rate of three per cent per annum shall be paid or applied thereon for the period commencing with the latest of (

a) the day when the overpayment arose, or (

b) the day on or before ,vhich the return in respect of which the tax was paid was required to be filed, or (

c) the day when the return was actually filed, and ending with the day of refunding or application afore said, unless the amount of the interest so calculated is less than one dollar, in \vhich event no interest shall be paid or applied under this subsection.

(4) Where, by a decision of the Provincial Treasurer under

section 21 or by a decision of the court or the Supreme Court of Canada, it is finally determined that the tax payable by a taxpayer for a taxation year under this Act is less than the amount assessed by the assessment un der

section 10 to which the objection was made or from which the appeal was taken and the decision makes it appear that there has been an overpayment for the taxation year, the interest payable under subsection (3) on that over payment shall be computed at six per cent instead of three per cent.

(5) Where a collection agreement is entered into and, by virtue of a decision referred to in subsection (Sa) of

section 5'1 of the federal Act, that subsection applies to any overpayment made under that Act in respect of tax payable by a taxpayer for a taxation year, subsection (4) of this

section applies to any overpayment m3de under this Act in respect of the same year that arose by virtue of the same decision.

15 21. Objections to assessment. 22.

(1) Riaht of appeal.

(6) For the purpose of this

section "overpayment" means the aggregate of all amounts paid on account of tax minus all amounts payable under this Act or an amount so paid where no amount is so payable.

(7) Where a taxpayer is entitled to deduct under

section 27 of the federal Act in computing his taxable income for a taxation year an amount in respect of a loss sustained in the taxation year immediately following the taxation year (hereinafter in this subsection referred to as "the loss year"), and the amount of the tax payable for the taxation year is relevant in determining an overpayment for the purpose of computing interest under subsection (3) for any portion of a period ending on or before the last day of the loss year. the tax payable for the taxation year shall be deemed to be the amount that it would have been if the tax payer ,vere not entitled to deduct any amount under

section 27 of the federal Act in respect of that loss. Objections to Assessments 21.

(1) A taxpayer ,vho objects to an assessment under this Act may t within ninety days from the day of maiHng of the notice of assessment, serve on the Provincial Treasur er a notice of objection in duplicate in the prescribed form setting out the reasons for the objection and all relevant facta.

(2) A notice of objection under this

section shall be served by being sent by registered mail addressed to the deputy bead.

(8) Upon l·eceipt of the notice of objection, the Pro vincial Treasurer shall with all due despatch reconsider the assessment and vacate, confirm or vary the assessment or re-assess and he shall thereupon notify the taxpayer of his action by registered mail.

(4) A re-assessment made by the Provincial Treasurer pursuant to subsection (3) is not invalid by reason only of not having been made within four years from the day of mailing of a notice of an original assessment or of a notifi cation described in subsection (4) of

section 10. DIVISION E-APPEALS TO THE SUPREME COURT OF ALBERTA 22.

(1) A taxpayer who has served a notice of objection to an assessment under subsection (1) of

section 21 may appeal to the court to have the assessment vacated or varied after either (ct) the Provincial Treasurer has confirmed the assess ment or re-assessed, or (

b) one hundred and eighty days have elapsed after service of the notice of objection and the Provincial Treasurer has not notified the taxpayer that he has vacated or confirmed the assessment or re-assessed,

(2) Restriction on appeals. (3) -

(5) Notice of appeal.

(8) Fees. 23.

(1) Service of reply to appeal notice. (2) and

(3) Strildnc out or amendment of notice of appeal. (4) and

(5) Disposal of appeals.

16 but no appeal under this

section may be instituted after the expiration of ninety days from the day notice has been mailed to the taxpayer in accordance with subsection (8) of

section 21 that the Provincial Treasurer has confirmed the assessment or re-assessed.

(2) No appeal from an assessment under this Act lies in respect of the computation of (

a) the tax payable under

Part I of the federal Act, or (

b) the taxable income of a corporation.

(8) An appeal to the court shall be instituted by serving upon the Provincial Treasurer a notice of appeal in dupli cate in the prescribed form and by filing a copy thereof with the clerk of the court of the judicial district in which the taxpayer resides.

(4) A notice of appeal shall be served upon the Pro vincial Treasurer by being sent by registered mail ad dressed to the deputy head.

(5) The taxpayer appealing shall set out in the notice of appeal a statement of the allegations of fact, the statutory provisions and the reasons that he intends to submit in support of his appeal.

(6) The taxpayer appealing shall pay to the clerk of the court a fee of fifteen dollars upon the filing of the copy of the notice of appeal ,vith him. 28.

(1) The Provincial Treasurer shall. within sixty days from the day the notice of appeal is received, or within such further time as the court or a judge thereof may eithel" before or after the expiration of that time allow, serve on the appellant Clnd file in the court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of such further allegations of fact and of such statutory provisions and reasons as he intends to rely on.

(2) The court or a judge may, in its or his discretion, strike out a notice of appeal or·any part thereof for failure to comply with subsection (5) of

section 22 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 or a judge may, in its or his discretion, (

a) strike out any part of a reply for failure to comply with this

section or permit the amendment of a reply, and (

b) strike out a reply for failure to comply with this

section and order·a new reply to be filed within a time to be fixed by the order.

(4) Where a notice of appeal is struck out for failure to comply with subsection (5) of

section 22 and a new notice of appeal is not filed as and ,vhen permitted by the court or a judge, the court or a judge thereof may. in its or his discretion, dispose of the appeal by dismissing it.

17 24.

(1) Appeal deemed an action.

(2) Pleading of other matters.

(3) DIsposal of appeal.

(4) Order for payment. 2S. Proceedings in camera. 28. Practice respecting appeals. 21. Effect of irregularities in assessment.

(5) Where a reply is not filed as required by this seetion or is struek out under this

section and a new reply is not filed as ordered by the eourt or a judge within the time ordered, the court may dispose of the appeal ez pa,rte or after a hearing, on the basis that the allegations of fact eontained in the notice of appeal are true. 24.

(1) Upon the filing of the matel"ial referred to in sections 22 and 23. the matter shall be deemed to be an aetion in the court and, unless the court otherwise orders, ready for hearing.

(2) Any fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in such manner and upon such terms as the court may direet.

(3) The court may dispose of the appeal by (

a) dismissing it, or (

b) allowing it, or (

c) allowing it and (

I) vacating the assessment, or (ii) varying the assessment, or (iii) restoring the assessment, or (iv) referring the assessment baek to the Provineial Treasurer for reconsideration and re-assess ment.

(4) The court may, in delivering judgment disposing of an appeal, order payment or repayment of tax, interest and Penalties or costs by the taxpayer or the Provincial Treas urer. 25. Proceedings under this Division shall be held in catnera. upon request made to the court by the taxpayer. 28. Except as provided in the regulations, the practice and procedure of the court, ineluding the right of appeal and the practice and procedure relating to appeals, apply to every matter deemed to be an action under

section 24, and every judgment and order given or made in every sueh aetion may be enforced in the same manner and by the like proeess as a judgment or order given or made in an action commenced in the court. 2~. An assessment shall not be vacated or varied on appeal by reason only of any irregularity, informality, omission or error on the part of any person in the observa tion of any direetory provision of this Act or of the federal Act if the provisions in that Act applies in respect of any action under this Act

(1) Administration of Act.

(2) Extension of time lor returns.

(3) Security for taxes.

(4) Administration of oaths. 28. Regulations.

PART II ADMINISTRATION AND ENFORCEMENT Administration 28.

(1) The Provincial Treasurer shall administer and enforce this Act and control and supervise all persons em ployed to carry out or enforce this Act and the deputy head may exercise all the powers and perform the duties of the Provincial Treasurer under this Act.

(2) The Provincial Treasurer may at any time extend the time for making a return under this Act.

(8) The Provincial Treasurer may, if he considers it advisable in a particular case, accept security for payment of taxes by way of mortgage or other charge of any kind whatsoever on property of the taxpayer er any other person or by way of guarantee from other persons.

(4) Any person employed in connection with the ad ministration or enforcement of this Act may, In the course of his employment, (

a) if he Is designated by the Provincial Treaiurer for the purpose, or (

b) where a collection agreement is entered into, if he is a person designated by the Minister under the federal Act for the purposes of subsection (6) of

section 116 of that Act, administer oaths and take and receive affidavits, declara tions and affirmations for the purposes of or incidental to the administration or enforcement of this Act or the regulations, and every person so designated has for such purposes all the powers of a commissioner for oaths. 29.

(1) The Lieutenant Governor in Council may make regulations (4) prescribing anything that, by this Act, is to be pre scribed or is to be determined or regulated by regulation, (

b) providing in any ease of doubt the circumstances in which, and extent to which, the federal regulations apply, (0) generally to carry out the purposes and the pro visions of this Acl

(2) Except to the extent that thev are inconsistent with any regulations made under subsection (1) or are expressed by any regulation made under subsection (1) to be In applicable, the federal regulations made under

section 117 of the federal Act apply mutatis mutandi8 for the purposes of this Act with respect to all mattcl"S enumerated in that section.

(8) A regulation made under this Act is a regulation to which The Regul4ticm8 Act applies but, subject to subsection (5), has no effect unless it has been published as required in that Act.

19 30. Taxes a debt. 31. Certificate of indebtedness and reeovery of costs. 32. Requisition of moneys owing to taxpayer and penalty for failure to comply.

(4) Where a regulation made under the federal Act is applicable, mutatis mutandis, it has, subject to subsection (5). no effect for the purposes of this Act unless it has been published in the Canada Gazette.

(5) A regulation made under this Act or made under the federal Act and that is applicable, 11lutatis 'nlutandi3, when published as herein provided shall, if it so provides, be effective with reference to a period before it was published. Enforcement 30. All taxes, interest, penalties, costs and other amounts payable under this Act are debts to Her Majesty in right of Albel'tn and recoverable as such in any court of competent jurisdiction or in any other manner provided by this Act. 31.

(1) An amount payable under this Act that has not been paid or such part of an amount payable under this Act as has not been paid may be certified by the Provincial Treasurer (a.) whel'e there has been a direction by the Provincial Treasurer under subsection (2) of

section 15, forth\vith after such direction, and (

b) otherwise, upon the expiration of thirty days after the default.

(2) On production to the court or any other court of competent jurisdiction, a certificate made under this sec tion shan be registered in the court and, when registered, has the same force and effect and all proceedings may be taken thereon as if the certificate were a judgment ob- . tained in the court for a debt of the amount specified in the certificate plus interest to the day of payment as pro vided for in this Act.

(3) All reasonable costs and charges attendant upon the registration of the certificate are recoverable in like man ner as if they had been certified and the certificate had been registered under this section. 32.

(1) When the Provincial Treasurer has knowledge or suspects that a person is or is about to become indebted or liable to make any payment to a person liable to make a paymen t under this Act, he may, by registered letter or by a letter served personally, require him to pay the moneys otherwise payable to that person in whole or in part to the Provincial Treasurer on account of the liability under this Act.

(2) The receipt of the Provincial Treasurer for moneys paid as required under this

section is a good and sufficient discharge of the original liability to the extent of the pay ment.

(3) Where the Provincial Treasurer has, under this sec tion, required an employer to pay to the Provincial Treasurer on account of an employee's liability under this Act moneys otherwise payable by the employer to the em-

20 33. Seizure and sale of goods on default In payment.

20 ployee as remuneration, the requirement is applicable to all future payments by the employer to the employee in re spect of remuneration until the liability under this Act is satisfied and operates to require payments to the Pro vincial Treasurer out of each payment of remuneration of such amount as may be stipulated by the Provincial Treasurer in the registered letter.

(4) Every person who has discharged any liability to a person liable to make a payment under this Act without complying with a requirement under this

section is liable to pay to Her Majesty in right of Alberta an amount equal to the liability discharged or the amount which he was required under this

section to pay to the Provineial Treas urer, whiehever is the Ip.8ser.

(5) Where the person who is or is about to become in debted or liable carries on business under a name or style other than his own name, the registered or other letter under subsection (1) may be addressed to the name or style under which he carries on business and, in the case of personal service, shall be deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.

(6) Where the persons who are or are about to become indebted or liable earry on business in partnership, the registered or other letter under subsection (1) may be addressed to the partnership name and, in the case of per sonal service, shall ·be 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. 33.

(1) Where a person has failed to make a payment as required by this Act, the Provincial Treasurer, on giving ten days' notice by registered mail addressed to his last known place of residence, may, whether or not there is an objection to or appeal in respect of the assessment not dis posed of, issue a certificate of the failure and direct that the goods and ehattels of the person in default that are located in Alberta be seized.

(2) Property seized under this

section shall be kept for ten days at the cost and charges of the owner and, if he does not pay the amount due together with the eosts and charges 'vithin ten days, the property seized shall be sold by public auction.

(8) Except in the case of perishable goods, the Provincial Treasurer shall, a reasonable time before the goods are aold. publish at least once in one or more newspapers of general local circulation, a notice of the sale setting forth the time and place thereof, together with a general description of the property to be sold.

(4) The Provincial Treasurer shall payor return to the owner of the property seized any surplus resulting from the sale after deduction of the amount owing and all costs and charges.

21 34. Demand of payment and seizure of goods tor failure to comply with demand. 35.

(1) Limitation of right of action. (2) and

(3) Returns by employees and eUect of failure to tile return.

(4) Deductions in trust.

(5) Deductions to be held separate.

(6) Penalty tor failure of employer to deduct.

(5) The goods and chattels of any person in default that would be exempt from seizure under a writ of execu tion issued out of the court are exempt from seizure under this section. 34.

(1) Where the Provincial Treasul'er suspects that a taxpayer is about to leave Alberta or Canada, he may before the day otherwise fixed for payment, by notice served per sonally or by registered letter addressed to the taxpayer, demand payment of all taxes, interest and penalties for which the taxpayer is liable or would be liable if the time for payment had arrived, and they shall be paid forthwith notwithstanding any other provision of this Act.

(2) Where a person has failed to pay tax, interest or penalties demanded under this

section as required, the Provincial Treasurer may direct that the goods and chattels of the taxpayer that are located in Alberta be seized and subsections (2) to (5), inclusive. of

section 83 are, there upon, applicable nudatis m1uandi8. 35.

(1) No action lies against any person for withhold ing or deducting any sum of money in compliance or in tended compliance with this Act.

(2) Every person whose employer is required to deduct or withhold any amount from his remuneration under sec tion 11 shall, from time to time as prescribed, file a return with his employer in the prescribed form.

(3) Every person failing to file a form as required by subsection (2) is liable to have the deduction or withhold . ing from his salary or wages under

section 11 made as though he were an unmarried person without dependants.

(4) Every person who deducts or withholds any amount under this Act shall be deemed to hold the amount 80 de ducted or withheld in trust for Her Majesty in right of Alberta.

(5) All amounts deducted or withheld by a person under this Act shall be kept separate and apart from bis own moneys and, where a collection agreement is entered into, those amounts shall be kept with amounts deducted or with held by that person under the federal Act.

(6) Any person who has failed to deduct or withhold any amount as required by this Act or a regulation is liable to pay to Her Majesty in right of Alberta (4) if the amount should have been deducted or with held under

section 11 from an amount that has been paid to a person resident in Alberta, ten per cent of the amount that should have been deducted or withheld, and (

b) in any other case, the whole amount that should have been deducted or withheld, together with interest thereon at the rate of ten per cent per annum.

(1) Penalty for failure to remit deductions.

(8) Assessment for amount deducted.

(9) Binding of Crown.

(10) Agreement not to deduct void.

(11) Effect of receipt. 38. Keeping of books and accounts, etc.

(7) Every person who has failed to remit or pay an amount deducted or withheld as required by this Act or a regulation is liable to a penalty of ten per cent of that amount or ten dollars, whichever is the greater, in ad dition to the amount itself, together with interest on the amount at the rate of ten per cent per annum, but where a collection agreement is entered into the Minister may re frain from levying or reduce the penalty if the person who is liable therefor is liable to pay a penalty under subsection (9) of

section 123 of the federal Act by reason of a failure to pay an amount described in paragraph (

a) of that 8ub section.

(8) The Provincial Treasurer may assess any person for any amount that has been deducted or ,vithheld by that person under this Act or the regulations or that is payable by that person under this

section and, u~n his sending a notice of assessment to that person, DiVISion D of

Part I applies mutatis mutandis.

(9) Provisions of this Act requiring a person to deduct or withhold an amount in respect of taxes from amounts payable to a taxpayer apply to and bind Her Majesty in right of Alberta. .

(10) Where this Act requires an amount to be deducted or withheld, an agreement by the person on whom that obligation is imposed not to deduct or withhold is void.

(11) The receipt of the Provincial Treasurer for an amount withheld or deducted by any person as required by or under this Act is a good and sufficient discharge of the liability of any debtor to his creditor with respect thereto to the extent of the amount referred to in the . receipt. General 36.

(1) Every person carrying on business in Alberta and every person who is required, by or pursuant to this Act, to payor collect taxes or other amounts shall keep records and books of account, including an annual inventory kept in the prescribed manner, at his place of business or residence in Canada or at such other place as may be designated by the Provincial Treasurer, in such form and containing such information as ,viII enable the taxes pay able under this Act or the taxes or other amounts that should have been deducted, withheld or collected to be de termined.

(2) Where a person has failed to keep adequate reeords and books of account for the purposes of this Act, the Provincial Treasurer may require him to keep such records and books of account as he may specify and that person shall thereafter keep records and books of account as so required.

(3) Every person required by this

section to keep records and books of account sball, until ,vritten permission for their disposal is obtained from the Provincial Treasurer, retain every such record or book of account and every account or voucher necessary to verify the information in any such record or books of account.

23 39.

(1) Entry on premises and examination.

(2) Requisition of information.

(3) Search warrant.

28 S'i.

(1) Any person thereunto authorized by the Pro vincial Treasurer for any purpose related to the administra tion or enforcement of this Act may, at all reasonable times, enter into any premises or place where any business is carried on in Alberta or any property is kept or anything is done in connection with any business, or any books or records are, or should be, kept pursuant to this Act, and may (

a) audit or examine the books and records and any account, voucher, letter, telegram or other docu ment which relates or may relate to the informa tion that is or should be in the books or records or the amount of tax payable under this Act, (

b) examine property described by an inventory or any property, process or matter an examination of which may, in his opinion, assist him in determining the accuracy of an inventory or in ascertaining the information that is or should be in the books or records or the amount of any tax payable under this Act, (

c) require the owner or manager of the property or business and any other person on the premises or place to give him all reasonable assistance with his audit or examination and to answer an proper 9ues tions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statutory declaration and, for that purpose, require the owner or manager to attend at the premises or place with him, and (

d) if, during the course of an audit or examination, it appears to him that there has been a contraven tion of this Act or the regulations, seize and take away any of the records, books, accounts, vouchers, letters, telegrams and other documents and retain them until they are produced in any court pro ceedings.

(2) The Provincial Treasurer may, for any purpose re lated to t.he administration or enforcement of this Act, by registered letter or by a demand served personany, require from any person (

a) any information or additional information, includ ing a return of income or a supplementary return, or (

b) producton, or production on oath, of any books, letters, accounts, invoices, statements (financial or otherwise) or other documents, within such reasonable time as may be stipulated therein.

(8) The Provincial Treasurer may, for any purpose re lated to the administration or enforcement of this Act, with the approval of a judge of the court or of a district court, which approval the judge is hereby empowered to give upon ex parte application, authorize in writing any officer of the Treasury Department, together with any peace offi~r whom he caUs on to assist him and such other

(4) Inquiry authorized.

(5) Certified copies of documents.

(6) Hindering persons complying with Act. ('1) Administration of oaths.

(8) Powers of Inquiry. 38.

(1) Application of

section 126A of federal Act.

(2) Reference to Deputy Attorney General.

24 persons as may be named therein, to enter and search, if necessary by force, any building, receptacle or place in Alberta for documents, books, records, papers or things which may afford evidence as to the conh-avention of any provision of this Act or the regulations and to seize and take away any stich documents, books, records, papers or things and retain them until they alee produced in any court proceedings.

(4) The Provincial Treasurer may, for any purpose re· lated to the administration or enforcement of this Act, authorize any person, whether or not he is an officer of the Treasury Department, to make such inquiry as he may deem necessary with reference to anything relating to the administration or enforcement of this Act_

(5) Where any book, record or other document has been seized, examined or produced under this section. the person by whom it is seized or examined or to whom it is pro duced or any officer of the Treasury Department may make, or cause to be made, one or more copies thereof and a document purporting to be certified by the Provincial Treasurer or a person thereunto authorized by the Pro vincial Treasurer to be a copy made pursuant to this

section is admissible in evidence and has the same probative force as the original document would have had if it had been proven in the ordinary way_

(6) No person shall hinder or molest or interfere ,vith any person doing anything that he is authorized by or pursuant to this

section to do or prevent or attempt to prevent any person doing any such thing and, notwith- . standing any other law to the contrary, every person shall, unless he is unable to do so, do everything he is required by or pUl-suant to this

section to do"

(7) Every person thereunto authorized by the Provincial Treasurer may administer or receive an onth, affirmation or statutory declaration required to be given by or pursuant to this section_

(8) For the purpose of an inquiry authorized under sub· section (4), the person authorized to make the inquiry has all the powers and authorities of a commissioner appointed under Tile Public lnqu'iries Act_ 38.

(1) Section 126A of the federal Act applies 'mutatis 'mutandis for the purposes of this Act \vhere, in the same or similar circumstances, that

section is or would be ap plicable for the purposes of the federal Act.

(2) For the purposes of this section, a reference to the Deputy Attorney General of Alberta shall be substituted for any reference to the Deputy Attorney General of Canada in

section 126A of the federal Act, but \vbere a collection agreement is entered into,

section 126A of the federal Act shall be t"ead without such a reference being substituted.

25 S8. Demand for and filing of information. 40. Penalties for failure to comply with regulatIons. 41. Signature on returns of corporations. 42.

(1) Penalty for failure to file returns.

(2) Penalty for certain offences.

(3) Double penalties avoided.

25 39. 'Vhether or not be has filed an information return as required by a regulation made under paragraph (

d) of subsection (1) of

section 117 of the federal Act as it applies by virtue of subsection (2) of

section 29 of this Act, every person shall, on demand by registered letter from the Pro vincial Treasurer, file within such reasonable time as may stipulated in the registered letter, with the Provineial Treasll rer such prescribed information return as is designated in the letter. 40.

(1) Every person who fails to comply with a regula tion made under paragraph (

d) or (

e) of subsection (1) of

section 117 of the federal Aet as it applies by virtue of subsection (2) of

section 29 of this Act, Is liable in respect of each failure to so comply to a penalty of ten dollars a day for each day of default but not exceeding in all two thousand five hundred dollars.

(2) Every person who fails to comply with a regulation made under

section 29 or incorporated by reference by virtue of subsection (2) thereof is liable to a penalty of ten dollars a day for each day of default but not exceeding in all two thousand five hundred doUars. 41. A return, certificate or other document made by a corporation under this Act or the regulations shall be signed on its behalf by the president, secretary or treasurer of the corporation or by any other officer or person there unto duly authorized by the board of directors or other governing body of the corporation. Offences 42.

(1) Every person who fails to file a return as and ,vhen required by or under this Act or the regulations is guilty of an offence and, in addition to any penalty other .. wise provided, is liable on

summary conviction to a fine of not less than hventy-five dollars for each day of default.

(2) Every person who fails to comply with or contra venes subsection (1) of

section 11, subsection (5) of see tion 35.

section 36 or

section 87 is guilty of an offence and. in addition to any penalty otherwise provided is liable on

summary conviction to (

a) a fine of not less than two bundred dollars and not more than ten thousand dollars, or (

b) both the fine described in clause (a.) and imprison ment for a term not exceeding six months.

(8) Where a person is convieted under this

section of failing to comply with a provision of this Act or the regula tions, he is not liable to pay a penalty imposed under

section 18, 35 or 40 for the same failure unless he was assessed for that penalty or that penalty ,vas demanded from him before the information or complaint giving rise to the convietion was laid or made.

26 43. Penalties for evading the Act or reculations. 4 .... Discretion of Ministe.· as to proceedings. 45. Penalty for communicating information. 48. Liability of corporation oUicials.

26 43. Every person who (a,) makes, or participates in, assents to or acquiesces in the making of, false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Act or a regula tion, or (

b) to evade payment of a tax imposed by this Act, destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of a taxpayer, or (

c) makes, or assents to or acquiesces in the making of, false or deceptive entries, or omits, or assents to or acquiesces in the omission, to enter a material particular, in records or books of account of a taxpayer, or (

d) wilfully, in any manner, evades or attempts to evade, compliance with this Act or payment of taxes imposed by this Act, or (

e) conspires with any person to commit an offence described by clauses (4) to (d), is guilty of an offence and, in addition to any penalty other wise provided, is liable on

summary conviction to (

I) a fine of not less than twenty-five dollars and not more than ten thousand dollars plus, in an ap propriate case, an amount not exceeding double the amount of the tax that should have been shown to be payable or that was sought to be evaded, or (0) both the fine described in clause (

I) and imprison ment for a term not exceeding two years. . 44. Where a collection agreement is entered into and proceedings under

section 131 or 132 of the federal Act are taken against any person, the Minister may take or refrain from any action against such person contemplated by

section 42 or 43 of this Act, as the case may be. 45.

(1) Every person \vho, while employed in the ad ministration of this Act, communicates or allows to be communicated to a person not legally entitled thereto any information obtained under this Act or allows any such person to inspect or have access to any written statement furnished under this Act is guilty of an offence and liable on

summary conviction to a fine not exceeding two hundred dollars.

(2) Where a collection agreement is entered into, this

section does not apply to the communication of information between the Minister and the Provincial Treasurer. ,48. Where a corporation is guilty of an offence under this Act, an officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in, or par ticipated in, the commission of the offence is a party to and guilty of the offence and is Uab1e on conviction to the punishment provided for the offence whether or not the corporation haa been prosecuted or convicted.

2'1 47. Minimum penalties mandatory. 48.

(1) Application of

section 136 of federal Act.

(2) Application of certain references. 49. Collection agreement.

27 47. Notwithstanding any other statute or law in force at the commencement of this Act, a court has, in any prosecution or proceeding under this Act, no power to im pose less than the minimum fine or imprisonment fixed by this Act and the court has no power to suspend sentence. Procedure and Evidence 48. ( 1)

Section 186 of the federal Act applies '»~tl.tati8 nnttandis with respect to procedure and evidence relating to an information or complaint under this Act. (2) \Vhere a collection agreement is entered into, the references in seetion 136 of the federal Act to an officer of the Department of National Revenue apply under this Aet, but \vhere no collection agreement is entered into a reference to an officer of the Department of National Revenue shan be construed as a reference to an officer of the Treasury Department.

PART III COUECTION OF TAX Collection Agreement 49.

(1) The Provincial Treasurer, with the approval of the Lieutenant Governor in Council, may, on behalf of the Government of Alberta, enter into a collection agreement \\'ith the Government of Canada under \vhich the Govern ment of Canada ,vill collect taxes payable under this Act on behalf of the Government of Alberta and will make pay ments to the Government of Alberta in respect of the taxes so collected, in accordance with such terms and con ditions as the collection agreement prescribes.

(2) The Provincial Treasurer, with the approval of the Lieutenant Governor in Council, may, on behalf of the Government of Alberta, enter into an agreement amending the terms and conditions of a collection agreement entered into under subsection (1). (3) 'V here a eollection agreement is entered into, the l.linister, on behalf of, or as agent for. the Provincial Treasurer, may employ all the po\vers, and perform all the duties of the Provincial Treasurer or the deputy head under this Act, and exercise any discretion that the Provincial Treasurer or the deputy head has under this Act including the discretion to refuse to permit the production in judicial or other proceedings in Alberta of any document that is not, in the opinion of the Minister, in the interests of pubJic policy to produce. (4) 'Vhere a collection agreement is entered into, the Deputy Minister of National Revenue for Taxation of Canada may

28 S8.

(1) Application of payments by Minister.

(2) Relief of taxpayer. 51. Limitation of actions against employers. 52.

(1) Relief of taxpayer.

(2) Reeovery of over-deductions.

28 (

a) employ all the powers and perform the duties of the Minister and exercise any discretion that the Minister has under subsection (3) or otherwise under this Act, and (

b) designate officers of his department to carry out such functions, duties and powers as are similar to those that are exercised by them on his De half under the federal Act. P.yments on Account 50.

(1) A collection agreement may provide that where any payment is received by the Minis·ter on account of tax payable by a taxpayer for a taxation year under this Act, the federal Act or an income tax statute of another agreeing province, or under any two or more such Acts or statutes, the payment so received may be applied by the Minister towards the tax payable by the taxpayer under any such Act or statute in such manner as may be specified in the agreement, notwithstanding that the taxpayer di reeted that the payment be applied in any other manner or made no direction as to its application.

(2) Any payment or part thereof applied by the Minister in accordance with a collection agreement towards the tax payable by a taxpayer for a taxation year under this Act relieves the taxpayer of liability to pay that tax to the extent of the payment or part thereof so applied. Deductions at Source 51. Where a collection agreement is entered into and an amount is remitted to the Minister under

section 11 on aceount of the tax of an individual who is resident on the last day of the taxation year in another agreeing province, no action lies for recovery of such amount by that in dividual. 52.

(1) Where a collection agreement is entered into. an individual resident in Alberta on the last day of the taxation year is relieved of liability to pay any tax payable by him under this Act for the taxation year to the extent of any amount deducted or withheld on account of his tax for that year under the income tax statute of another agreeing province.

(2) Where the total amount deducted or withheld on ac count of tax payable under this Act and under the income tax statute of another agreeing province by an individual resident in Alberta on the last day of the taxation year to whom subsection (1) applies exceeds the tax payable by him under this Act for that year,

section 20 of this Act applies in respect of such individual as thougb the excess were an overpayment under this Act.

29 153. Enforcement of judgments In other provinces. 54. Repealing section. The operation of these Acts is presenUy suspended under The Tax Collection Suspension Act, 1957. GI. Coming into force.

29 Reciprocal Enforcement of Judgments 53.

(1) A judgment of a superior court of an agreeing province under that province's ineome tax statute, including any certificate registered in such superior court in a manner similar to that provided in subsection (2) of

section 31, may be enforced in the manner provided in Tile Reciprocal En /orce1nent 01 Jtuig1nents Act, 1958, and shall be deemed to be a judgment to ,vhich that Act applies.

(2) For the purposes of subsection (1), where a judg ment of a superior court of an agreeing province is sougllt to be registered under The Recipl·ocal Enforcement 0/ Judg '»lent8 Act, 19.'>8, the judgment shall be registered, not withstanding that it is established that one or more of the provisions of subsection (6) of

section S of that Act apply.

(3) For the purposes of subsection (1), the Lieutenant Governor in Council may make regulations to enable the enforcement in Alberta of judgments in respect of taxes in agreeing provinces.

PART IV TRANSlnONAL 54. The following enactments are repealed:

(4) Th~ Alberta Corporcttion Incom,e Taz Act, being

chapter 8 of the Statutes of Alberta, 1947; (

b) The Albetta Corpora.tion Income Taz Act, 1949, being

chapter 6 of the Statutes of Alberta, 1949; (

c) The 1nco·nte Tax Act, being

chapter 152 of the Re vised Statutes. 55. This Act comes into force on a day to be fixed by Proclamation of the Lieutenant Governor in Council.

"fto. % SECOND SESSION FOURTEENTH lEGISLATURE 10 ELIZABETH II 1961 BILL

An Act respecting Income Tax Received and read the First time ........................................ .. Second time ...................................... .. Third time ........................................ .. HON. MR.. HINMAN

Document details

Collection	Alberta — Bills
Citation	L14 S3 1831
Type	bill
Volume / chapter	L14 S3 1831
Language	en
Format	json
Source	PROVINCIAL
Identifier	369e10351a892b209ab90d9039ba07451389a630

Source file is stored in the law ingest library (json).