Bill 30 (Legislature 5, Session 1)

L5 S1 9564

Alberta — Bills

cIn CIIAKl'EH ••••••••••••••• HIS :1AJE8TY. by lind with the advioe and oonsent of t.he 1egislatl ve Assembly of the :.:rovinco of Alborto. enscts BS follows:- Tho JJe['hbrld~e 01t,:y Ohnrter beinG': ehoptor '!'YlJ (2) of tho >..ito tut as of Alberta. 1913. ue amended, 1s hereby further a·'ended O~ fo11o~s:- Ti tIe 2 A. Seotion (me (1) t L\ hereby repealed (lnd the following substituted in plnce thereof,- 1. The Coufl.oil of the 01 ty shall c on~;ist of tlfreo

(3) Com~)li881oner8 !In (i three

(3) Advi nor:)! t!oOl'1isai onera. Tho Mayor, who sholl be t 1'16 Com'1lissionor of Finanoe an:~ 1:ub11c S~)fety ~ and Wh,H19 .Liepa ,.tmen t sh1.l11 include the property of the City. Health. Relief. J .. ilJensa And l.'01100. :h'ire Department, wl;ose Dep'lrtmont !~hHll inulude tho i';(meral work of the City (j one under tho j'::1P:iI10el'ing .llopartment And i'ublio i;ul dlim:es; l'l1e Co"rnissioner of L)ublio Utllitlon .. ':It! sa .uooart.mant ahtlll inolune nIl inoome i)e~Hln~, ;'nl.nj(dJ.)~ll y o 'nod ut.ilities of the lJity, D!ld the thre,~ (

Z) Mlviso.l:"l' 0or,l'Ti cai onllra 9 none of m ioh shall have· ehr1 rw.1 of n Uept1 rknent, but all ell!)ll hnve the a1J~ voting powers as V.f.~ GO:'U'1issioners. but in oase of a tie. the Mayor shall have.

The commissioners ana the advisory oOl'Jl'nissioners shall be elected by the eloctors In the Illmlrler hereinafter pro- vided ~md the ntl:'1bel' o'f t.he com ;issioners and advisory oom1l1ssion- ars or thl)ir sfilnries 1.:lny be from time to time inoreased or decreased by tho electors acting under the powers conferred in TitleVl11. of this Charter. '1jJ(~ snlories of tho Commissioners all,all be 8S follows:- The Mayor, The Commissioner of "'ublic ~';orkst The Oommissioner of Publio UtilIties, $4,0('0.00 per annum, 3,500.00" " II 3,500.00 " Dnd oflch Adviuory Cor'l"Jissioner shall be Pllid tho OUll of ,,5.00 for

2 eaoh r!leetlnJJ ntterlded by him or her" And not so thll t the t id 1 1 '"1 d ~')"r\ 00 nmoun PH . n Ol'lY one ;1fJllr a ·w ...... (}xcan 'I/Gouv. • Title 2 Ii,

Section 1wo (2), If.1 hereby f1mendetl by nddinl?; cuh-G&otion "f," TIS f'ollows:- " Tho advisory commies i oners shl)11 boo elected for II period " of. three (3) yetl'!·s provided that fln.V edvl~lor.y oom :isoioner 11 eleoted in. 19~~2 sholl be 0100tot1 f.lt fl aeoinl electl:m T1 Hlld shall 1\ .lld of :~i :0 on follows: - J:he one rec ":i vlng 11 the hi~heB I, number of votea te) be elected to hold office " until the ~)1£Jt day of lJe08mber. 1925, the one hf,vin~ " the next hi~hest rtrtqlber ehfl11 hold off1oe until the 31at "()~.j/ or l;euember. 1924. and the one hRvin~ the next hl'!hest " numher. till tho 31st dny of lJaoembe r, 1923, but thereafter " such advisory com~isBioners shall be eleoted nt the re~- " ular eleotions:' Title t A, Seoti on three (3) is herelw I) ,endeq by nd ~1np, lino of Sflld uection# t.ho word.G lOur Cidvh\.)ry C0$!11ss1oners". 7it1e .~ At i:.ient:ion i:)1.x (6) ..

L; h"l"eby amended by adding ofter tho ':lorc1. "CoI:l71isnioner" l"Therfl it flJ1re nrs in the seventh linu 0 r 1.,jlO n ;:rtl(!o- the word;;~ "oj" fHlv1sJry i.!,)1r11ssioners". n~tel' tho word "C orrrnisai one rTf whe.M l t f..IPi)E"JrS in the fifth line t..{lO words " or ndviDory corn..,is.si Jners" • 'ritle 4. Seotion Six (6) 1s h~r':1by n;nended by adJin~ FJ'f'ter the v/ord "Com'11ss1oner" where it ap}9ars in the fir:;t line of 1,he fwid section. 1...11(, w·)r<1s "01: ndviaory oO'lr.lissioners". '.litle 4,

Section Sixteen (10). iH hereby I:lmonded, by 8ddi~ n:f'ter the vlvrd "Commissione !.n wharr) it apre ars in the third line J [' the notice tho wDrds "and or ndvisory oommissioners".

8f\'er the word "Commissioner" where it ap.pears inth) first line of snid P'-lrn~rtlph the 1J"l\Jrda tt or mlvisory oornrnissioner". '.i'i tle II, pt1rtH?,rnph I)ne (1). i;~ hore by ·omended by Ad(lin~ • after the word "Commissioner" whar'o it ap}8ars"in the first lino 0:1: Sf) i:\ pflrn~ruph tho words "or ndvlsory com..-,lss1 onar" • ?itle 11, i)nrnp'rrlPh r''ive (Ii). is hereby nmended. by ndrling ofter tho word "Com lissioner" where ita Pi'f~ars in the sac;)nd line of enid Plra~raph the words "or w~vlsory COT-:iss i I,mer" Title 11. p8ro~roph Six.(G)i~: hereby amended by ud!in~ ofter the word "Com"lission.er" where 1 t aPP80r8 in the sixth line of said pflr(Htraph the words "or rldvisory co~'1i88ioner" Titlo '11, pflr[l~rnph '.lwenty-tVlo (22). is hel'eby umended by 9ddin~ after the word "Commissioner" sad inside the hrnckets wh where 1 t appeDrs in the fifteenth line of an id p11.ra~r8ph the words "or adv1Bory com;!liss; oner" • Tl tIe 11. p8ra~raph :rv{ontl"-four( 24). is her·-~ by nmended by 9d~in~ after tho word nC~8sioner" nnn inside the bracket where it nppears in 11ne six of snicl narflP.'roph, tho t',rorcls !t or f) (lvl Bory comiias ioner" • '~ltlo 1;3, p9r:rlf~r1lph }'our (4), iB hereby amended by addinp:: n rto r t.110 worda "H i'TH>int n " where they np ear in the seoond Line or said pnrar,:rnph. the wordo "Com'-,issioner as". 7itle 1;). ilfU' '~r[!,'h ;.ix (6) iB heroby arnende(l. by strlkinfS' :.mt ~1l1 the \'1lirds ·,·ft,or 1,ho n()ra "mId" where it wppaars 1n the fotlI'tl! line of 8f.Jlcl i'1.lr~i;!'rr,'h, 'r}.:;'llhstltutlne therefor the foJ.lowln~:- " In the event of n tie votEr, tho lwlnyor shall hllve 8 n ueconcl Of cnuiinr: voto. but nt the request 0 f the " Mayor t vote 11l1.l,:l' be ntl . .1 JlI..r:lod for one wnek when 1.1 new " vote gh,~ 11 be tv ken •• , Title t,a, ciectlm ~aJ (6) u: herohy tJmonded by litr1klng ou.t tho w;;rd 11 Hldor-w It where it oPr9ars in the first line of said

section nnd subuti Luting therefdr tho words "Com-ussioners ond

4 Title :., Soctim ~i;'{ (6) i horol>y amended by otrik1n~ out the :rl~urea and letters "twenty-fifth" where they nppear in the, seoond line thernof nnel oubsti tuting therefor the figures Bnd letters "first". 1!itlo 3, Secti()n~even (7) is hereby Amende(l by ~Jtrlkln~ out,., the words "fi fth" nnd "Uovember" where they np (enr in the firs t line theroot' fHl' HubBti tu \'ln~ thernfor the words "tenth" and "October". Title 3, Sectll1n J~l~ht (B). is heroby f,mende(1 by Btrikinp; out the words "fifteenth" nnc! "November" whero the:! oppear in the firs~; line thereof nnd substituting the words "twentiethl Bnd '!

Oct ober n • Title !~7 is hel'eb~l amended by ad:lin~ thereto, So(;tion 27, EHl follows:- "The COltrlcil mny by res,)lution r0(111ire the J\sses".or "or aSsessors t:) make the assessment rolland deliver "1 t, to thA ~a t:,v Clerk. on. or before Any dote to be "fi zed ill t.1:0 oni.:! res\',.lutlon which MOY 00 nny· dnte in the "year preoeeding tho yenr In ".'I10h tho Dssessmen t ia to "tnke effect; nnd nfter the delivery of the aS88ssment "roll to I,he ·,a to. Merk, 011 notices sholl be E1'1 ven and l! the same dolnys nllo~!Oi1. 'nd nIl things shall be d~ny u ns are rOCJuired to he done by

Chapter :Cwenty-two (22 of' the .:tntutes of /llberto 'lnd nmendments thereto, so "that the rovis8rl o8seS;.lme'lt. roll mllY be completed a1 ther "in the yenr preceedinf': thtlt irl which 1 t 10 to ta ke "offect. or ~lt fJil:';' tim, durin!': tho yeDr in which it is "t,J tnko ef;~ec,.but t,ho (lutios of tho Court of Hevls10n " ':IWt bo eompleted not 11lte r thnn the first day of "July. in tho year in which tho oDsessment 1:J to take "ef :ect" • Title 36, ~)eo.tion [,'ive (5). hi hereby Amended by Insertii1.p-' [tfier tho \'lortl "l'1fl!1'HHJl' whero ii, pppenrs in tho fmrth line of n"id Secti,m, tho followinr:- "or m y impDse f1 pon,nlty not exceedi!l~ 10 ,·or c(':n1~ -------- on toxes not p~)icl on the df' tea ?itle 39. :3ectl()n ~wolve (l~), i . hereby nmendod. by adding ofter the Vlord "() t.hor~·Jise" whero Lt, appears in tho sixth line t,horeof, {'ho :folloVlin~- "or .1 f 1,h ,;ower become oh-~tructed in 1;l;1;': mfmner between tJiO in lor lJurfuceJ l' the 11Ill11 af the build. 'Li tIe t~;', ;;ecti. un j;hree (3). 1:3 heroby fiMendod. by nddln~ tJ sAl~

section 3, tho followin~.- " 7ho Council may, for C' UDO, by rosoluti;)fi refuse to

5 "~r(jnt a license provided for ul'lder any By-law " -of the 01 ty or may cance I-m:' Ii cenae already " granted, Bnd may hy By-lAw license ond colleot "e s)ecial li{'}onse fee frolll Contractors wh,) are not "permanen t resid.ents of the C1 ty of LetJ1bridge". Title 31,

Section Four (4) is hereby omended by striking out the \".rord "twolve" where it. ap"ears in Ithe third line there- of Dnrl substituting therefor the word "three".

The Gonnell m.f.I:Y b:y JJy-lfJW levy, assess or charlSe a~a inst eacll h~8eholder in the City. s~ch sum or sums as in the opin- ion of the CmIncll may be required for the proper cleaning of tho s treats Bad for the removal l.lnd disposal of garb8~e swill, refuse, exeretn, docl!yln~~ mtimol or vegetable motter, and nll ~mch other lJ1Dter1Dl, ~;m,1 mny. ,il'l the Goid By-law fix the time or times of l)nymant. ~ma such levy, assessment or char,:se ohal1 c onsti tute D debt due to tho C1 ty, nncl may be re- coverable by [lotion in. any Court of CO"I(otent ,Jurisdiction. of ony house or ',remises whether as owner, tenant. a~nt or ()thel'VJi:;e hO';iHoever.

T1tle34,

Section Nine (9), is hereby amended by adding after the word- "occupied f1 where it appears a seoJUd time in line 8, of su~-~ection "d", of said section, the following words,- " And may levy n rate not to exceed twelve (12) per cent on the rental value 8ssessed".

By 8ddin~ ofter Title 35. the follOWing. 88 T1tle 35 A 1. In th1s nct t:ln,l in nay .ily-1ow or ro~ulf.lt1onn Olf.lde thero- nnder tlnles8. t;he oontext otherwise rOf1ulroe: 1. "l)erson n r:xnns 9n.y indi vlc1uul :)r tho exeeu tors. nd~1in- Istrntors., trustees., p;u~jrdi(ln,~ 0 r ot1-.er legs 1 re present- 8tIvos of nn individual. }~. l' G)llector" menns the offioer or offioera, afrio iol or offioials of. tho Gity of Lethhridge unpointed for the purposes :) L nSBesin~,. levyIng and collec tIn~ the in- come tHX herch;y lln.th,)rized. ~).

"Tfixpayer" manns any person libole to pRyor believed by tho Colleotor to be liable to pay HUY tox hereby Im- po:~ed • 4. "Year" ~n.e<:;{lS cfilendar yenr. 5.

"Inoome" means the tl.Ylrlual flet profit,. or ~ain or I:,rat- whether asoertained nna OlH)oble of computation as beinE5 wages., g1tlnry,. or 0 t.hor .f'jxed fH'10Un t., l>r u,'l1Hloertained 89 bein~ fees or ef1lO1uments or 1.18 beln~ prof! ts from 8 trade or c JITI. ,orelal or flnnnciel or othor businoss, 01111- inp; or profosr 1 iCm.. dlrontly or Incl1reotly roo01 ve~ b:tl a pars'on from nQY orrioo or emp1o:)·ment. or fro:n any profess- ion 0 r onll1n~. or from r·n:;; 1,rnde. mnnufaeture or buslnesn JiS the C1:lse mny bo,.

W}lO thor wi thin or VIi tIl .Jut tho 01 ty I.a'i t.he nn ·unl net profit f;nln or ~ratul ty from Arl.V other ')l>erntl()n. ul1(lert'lkInp; or concern whntsoever or \"1her~s)- direotly or i'H1irectly recoived fro11 moriey n·t interest upon ~ql.V secnrity or Wi thout security. or from stOCKS., i)r from ':11Y nth"r invostr;).ont. find, whether mwh ga1ns or "r ,fits nre (livtded ;)r c1i~.~tributed or not. nna nls:..') Lho nn,uo1 pr )flt or ~nIn fro~ f1n..Y other ~)ource. inclurling tho ii1(Wme fr )"i':'. hll '-' (\()t. the v'lua of property c::rtulred by gi ft. beoues1... dovlue or l1e:lcen 1i; !lnd including the inoome hll t l10t tho prooeeds .) r life instlr'lnoe p()11oies

- 7 }lf1id llPon den th of t,hn r'e rnon insured. ;)r pnynents mnde or cre~.- i ted t;Q the insurod on. life inOUrllnCe, endowment or annuity contrElcts upon the ;~Hltllrity of the term montiiJned in the C;)ntr~H,t \}r' U;.l,m the mlrrender nf Lhe contraot, with tho follow1~ exempt luna !3(ld deduotlons·

(0) Snch rennnn;,hle nllo?1I111.0eB n:: ~ny be tlllO\.,e~· by the Oollector Ql' Or1 oppenl foJ:' depr':ciotion or for o~ expend- 1 ture of ~I o'lpl tRl nl,ture for renewals; and in the Otlse of "!lines n rensonnble nllownnoe for dopletion thereof. but in the cose of B '"line 1,00U8(1 011. n royalty basis. no deduot ion for depletlr>n s11nl1 b· nllowed in ndni tl on to the sum pnid ns royalty mul includin?, $lso internst ( exoept int erest on onpltn1) paid (luring tha ye'ir in the operation of th'1 husiness from which the ineome is derived, providnd the debtor re pOl·ts the amount no paid ~nd the form of indebt ... edness togethor 'vi th the nRme una. f)(1dress of the persons to whom interest wa:; puid. (

b) The 1'j~:mnt of the inoome tax Bottlolly paId durin62: tho :leor riJr V'!hiah tho inc; )me herein taxe(l 1s derived to ~nY other d1 ty or t.own or to nny irovinc8 of Canodo or to Government of (}rent Britain or of Lhe Un1ted Stntes of I;merica. (

c) Federal, Provincial lind i.lunioipal taxes flctunlly paid for [L1.(\ (lar1n~ the yenr for ~vhich the incoroo hereby taxed 18 deriv~d llpon tho property or business from whioh suoh income is in whole e)r in port dart veil; no deduction to be allowed in res·r>9ct of pnyments for orreers. (

d) Tnxoa nctually pnid un>n tho lond or iMprovoments thereon vJi thin 1.he I..!i ty of 'iothbrid~e for Dnd dltrinf) the :/ear for 1Nhioh the income here by tnxed is der! ved; no deduot ion to be nllowed for or in res,eot of poyment of. arreors.

(6) POI' eaoh "de)'endent o),ilel" tho surn bf three hundred dallard. (

f) In tho cnso of inuome oerivod from n btlDinoss oRrried ,)!1 by ~l C :J~Pt:lrlY. pnrtnersh1 p, UtlGe rtfjkin~. or by an ind1 vld- anI, the tmmble inCOMe Ghnll he the net pryl'1 t of sllch on8-

(A'/ - 1 - 1ness credited to tho taxpayer ufter allow1n~ a reason- able amount for reserve. 6. "Do})ondent ch11(1" meanB /j child uncler tiiO 1Jge vf ei~hteen yenr:3 entirely dependent :u.pon tho tllxpayar for hi.] support, or a child over the IIp;e of e1p;;hteen years entirely dependent upon the tBxpayer. :eor support on account of physioa1 or mental in.c~Jl)[!ci ty or on account of being 11 student enrolled in any sohool. college, university or other educBtlonal institution. (Altar-' 6. na ti va) "Dependent" menns (

u) II child. under the age of eighteen years who is Hotually l:3upj1orted by and is entirely or partly dependent upon the taxpayer for his support; (

b) a child over the aee of eif)hteen yeors Whl) is Bctunlly Bupported by fmd who by reason of men.tnl or physioal inc~)Jmci ty or by reason of men- tal or ph:'Isical incfl poci ty or by roason of being enrolled stUd ent in Finy school, college, university or other educational im1ti tntion i8 entlrely or pBrtly dependen.t upon the toxTlayer for his support; (

c) flny person who is aotually supported by and is en tiroly d·, pendent upon the toxpoyer. f or his supl>ort. 2. Therosholl, heginnin,r; with the yeor 1922, suhject to the exe""l:~)ti ons set out h('}low, be Dssessed, levied Dnd colleoted and pAid upon the onr'lual inc orne of every person res'.dlng or 0 rcl iUf3rily resident, or carrying on or E)n~aged in any bus ineas trade calling or ~rofeBsion in tho City of Lethbridge, the fol.lowinCj tDxes:

(0) On the first .,1,000.00 of tDxHhle income, or ony part thereof, one per centum; (

b) On the next ,,;1,000.00 of taxableincome, or Bny part thereof, one and one-hlJlf per centum. (

c) On tho next .:1,000.00 of tUXll ble inoome, or ·gny pf.lrt t.hereof, two per centum. (

d) On the next ~2,OOO~0() of taxable income, or any part thernof, three per centum.

(0) On the next :1)5,000.00 of tnxfJble inoome, of any part thereof, five per centum. On all tHxable iacome in excess of $10,000 ten :per centum.

( Alter t'lfi tl va) 3. Inoomes sholl bo exe;;'lpt fronl tax8tion under this

section ns followS:- 1. out her 2. lon 4.

The Of on nn!'1l1 1rried individunl, a widow or wIdower witl: dt)~ndent uhildren, or A married woman livlm~ with hllabnntl flnd in reoeipt of a separate incO!1le.$H1>O.OO Of 811 other ~ndividn.818.4,:2.000 and 0 further exe"'lpt for oflch d~pendent chi 1<1,:;';00.00. tux sholl be 8saessed, levied end puid upon the Inoome for the o1'l1endnr year lost preoeeding. except thnt the oolleotor Jlt'ly permi t ~my person whose f1noHl year i8 not. ~I oalendar yeo r to hove the tax computed on tho basis of his or 1 ts inc orne for the twelve months on<l1ng wi th his or 1 ts lsnt preceilin~ fiscal yeor.

Every person ourl'yinl:! on bUBines: in partnershi:r sholl be 11~ hle for the inoome tux ia h1s indivitluol OtlPllOlty only and f:)r i,he pur "':180 Q.f tho tux imp:>sed 11n(1e1' thio Aot the income of t;IH~ taxptlyer ahAll include tho shnre to Vlh1 oh. he would be en ti t- led of the und.ivi;t~d ur u.wlistribl.1ted gnina or prof! ts i1fl:'O by tho pnrtnorahip i:f:' otI.ch golns flnt1 proft ts were divi dad or d1s- tributad. fi.

AnY porson hHvinr.: n tnxnble income Imel h[lvin~ pnld to the City 11 tax 0(1 vBcflnt ti:"t;1 unimproved or (HI land upon Which his residence 1n Hi tu~)ted em,il which lnn.d is aSBesned t.) hlm in his own nome moy, 1 r he is chflr~enble with both or all of sald t'n~es. !:t the time of T)Hymont yf tho tnx 10:1t p1:'lyable set off th$ 0'\1 lun t or fl!10unts previounly pnitl fl~B inst the ~; ';);)un 1.. of the tax 11]:;t p1-1~rable 9 l)rovi ded l1lwayst.hnt such set off sholl be "ll10w- ed only ll~;m tllxea pnid durinR' tho year in which they ore l"viod No pnyment of or 0'1 ~!c'wunt of orrears con be tho subject of ~l se t off. 6.

An.v person who is 111. tiny yenr 11nble to pny ;·0 the 01 ty on income tvx and nIno tfJXOS 11 ~m vacant ann 'Ilrlimproved land or lend upon whioh his residenoe io 2itWlted Dnd whioh lands ore at~ ses Bed to him in his own nn me mflY when paying on~! of suoh taxes

- 1# - seto1' inoome tnx B~uinst said Innd tAxes or sold Innd taxes Ilgalnt:Jt Income tax tD tho extent thnt he sholl plJy tho ~renter only. Ho puymant Dr or on Bocaunt 01' lIrrenra unn be the sub jeot of B uetJ!!. 7. The foll"()Wl~ in(:omas sh,lll not be liE.I ble to tnxoti on he reunder: (

n) ThE> offioial inoome of the T .. leutennnt-Governor of tho l?rovince of Alberta. (

b) The nflval nnd mili tnry pHY and penai onB payable hy the Dominion of Ganndll, or by tho Government of Great Dr! win. (

c) The incmneu of oonsu.ls nod consular ngents, who nre 01 tlzens ·yf tho country tho)! ropresen t sn(l who are not en~a~ed in ony other business or profession. 8. (1) l~very pars I)n 110ble to Tlay lncorne tox Utlder this j~ct shall on or before the twenty-el~hth dny of Febrt.lory in each year. wltllOUt Rny notiae or derllon4., cleliver to the Collector a return, in such form 11' tIlE) Golloctor m87 presori be. of his In Stloh re turn. the tflxpnyer shnll state nn nddr68a towhioh ell notio •• and ,)ther dO(!tlfllents tube mniled or served under this Act mflY be mai led or sen 1,. (t~) Any member 0 t ;, portnt'rship when requested by the Culleator sholl rendor a oorreot return of the earnings, pro- f1 ts flnd income of tho pnrt 'er~hip nnd the narnes nnd !,ddresse8 u f tho Individll~ls wh.) hnvo roceived the net earnings, profIts 1)nd income or t'fou.ld reoeive 1~he SArno if dlstrihuted and ahall alao report the shore ol'intcreat of eaah individunl in the :partnorship.

Such return mny be made on the basis of the pnrtnersh1p fino',l yenr.

(3) If n porsun 110hl0 to toxotion hereunder is unable, for flny sufficient ranson to nmke the retum reqUlred by this ::lectlvn, ou(~h return sholl be mude by tho j}Uordlan, curntor, tutor or other leF':nl representatIve of Buch perSal,or if there Ls no such legal reproBontatlve by someol1eootln~ 8S agent fDr

- 1/ suoh per B on, v nd in tho 08 ee of the e atate or an.y dt1- oessed person, l)y the exeout or. administrator or heir of ~3uoh deoeuliled person, urld if there is no paraCll. to make a return under the provisi ons of this aub-ueoti on, then suoh peruon as may be required by the Oolleator to meke suoh roturn.

(4) All employers shall mnke l~ return of a 11 persons in their amplo:,' reoeiving on? salary or other remu~erflt1on in exoess of suoh an amoWlt au the Colleotor moy pres ct1be. and nll corporntions, nSBociutione and 8yndloBtos shell make :.:\ return of ell dividends elld honuses paid to ahareholclers flnd mentbol's rOEiding wi thin the Cl ty of Lethb.r1dgo; und every person in whatever cspacl ty 8ctinp,:. hnvin~ the oontrol, recoiP"t, <11:::;1'os81 or -paYlDent of fixed or determ inable afi;lUf.ll or pari oi.l.imll $Stlins, prof1 ts or inOO'lB of any taxpayer, nh:IJ 11 make mvl render 8 separate Hnd (l1.stinot return to the Collector of such gains, profits or inc ome, Gouts 1nin~ the name and mlc1ref3t~ ,f 6f:1Ch taxpayer.; such re- turns ahall he deli ver~)(l to the ~;o 11E;wtor all or before the twenty-eighth day of J;lebruary in eaoh year wi thout any notice or damHnd bein'-r, made therefor and if! such form as the Collector may presoribe.

(5) The Collector mny .!'l t nny time enlllrb~e the time for nmking on;! re turn. 9. The Colleotor sh~lll on 01' before the thirtieth dflY of Ju.ne in each :vear or on or hofore ouch other date 1:19 the council of the City may in f:.lny aase Or 08S88 presoribe, oBSOSS and d.etermine 1~he sevornl Olllounts payable for the tax and. shall thereupon prepere fln i'icome tax Bso.ssment roll on which he shell ent~r tho name ;.)f every person lblble to pay the tax hereunder nnd opposl te thereto he shell olso oater the amount of the tax pr.3rnbla "by such person, but nl) 9ssel9- mant or levy shall be 1~1Vlllid by reason of the name of the

- IIV- - wrong person hsvln~ been pluoecl u"on the sold roll in respeot of Bns amount of. tax or by re8001'1 of any error or omissi,m in sllah roll. 10.

The Oolleotor shull not be bound by any return or information suppl~, ad by or on behalf o'fataxpayer. end notVli th8tandln~ auch return or i'i.formation or if no return haB been 'nade by any person who has been re Quested by tho Colleotor to make 0 return, the Oolleotor may fix suoh sum us he shall seo fit 8S the taxable income of fany suoh person and say au:n 130 fixed shall not be varied exnept on Hppesl us horeinsfter provided, and upon appeal the burden of pr9.f shall be upon the appellant to show th': t the Bum fixed by tho Colleotor is more than his tawable inoome.

(2) Any person liable Lo poy the tax shall oontinue to be lioble. flr1(; 1(1 CEl~j(J il);- persan BO liable slwll fA*'1 to mke a return *::1 reqtlired by this Aot, or shall maka en inoorrect or folse return. ond does not pay for whioh he is liable i.n Whole or in pflrt, tho Oolloctor raay at lJny time BSBeSB suoh person for the tux. or such portion t .• hereof. as he may hnve f,.! l1e:.\ to pay. il. The Colle(}tor shrtll Dppoint ( with approvel o~ the City Oorn~n1saioner8 ) suoh number of asaistsnta 8S ahall from time to time be deorned fldvlsflble.

All aStlistantB shDll be und- or tho oontr)l nnd sunrevist·m of the ,;ollector. 12. The Oolleotor as his nssistant, or any othor offioer, op;ont. olerk ~)r employee ahElll not d1 vulge or make known to tmy person in rm:.r manner, except 88 pl'ov1df:Jd by law, Any . ini'ormotlon whRtsoever obt1Jine': by him in th·) dischar~e )f his duties, or p~rmit any inoome return or oOPY thoreo·e, or !lJ'I:: po 1»1' or bo~)k BO oh'''~linea. to be seen or ElxBmlned by any person oxoept liS pr :vidod by lr.w.

.. !~ - 13. (

a) An.v Collector, ufficer, Eleen t. olerk or employee violatlnS?,' r.my of tho pruvisiona oj' tJhe pre"ions aeotl:>n or feilinloS to perform '.m~~ du'ty ll'v"ier this hct shall upon oon vict! on be 1)Unished bjr fine not exoeeding one hunired dollars, or. in default of payment of suoh fino. by impris onment for ~ loriod not oxoeedinp, six months. (

b) Such Collector. officer, agent, olerk or em- iloyee upon suoh oonviotion shall f.orfeit his offioe or employment and shall be inelip;iblo for re-appointment. 14. (

a) l!' or the purjJJse of this Ao t, the Colleotor ~nd his Dssist-aneta shall respeotively possess all power to examine all parHons Dnd to inspect Illl properties, books or doouments whioh elwll be deemed neoeSSa r.v for the de term1n1ng of tho t.HJ:'·ssament t1.ndorthis Act or the income of on.v pel'S on. (

h) Tho Colleotor end his 8S' ,1 staats ahull hove power to examine under oath ,;.nd to reqttire the meking of sworn statementa and to administer and take oaths fmd af firmations under the .:;.tututea of tho .i?rovince of Alberta on thti t baha If • (

a) If the Colleotor desires further information or if he suspects thtl t any parson wh. 0 has not rre de a return is liHble to taxation herounder. he may, bJ' registered letter. requ.1re addi tional inf\)rmfl ~,lon or 9 return oontsinin~ suah information HI') he deems neoessary t,) be furnished him with- in fifteends..,ys. lind the person from whom the 1nformal1lon or return is required shall furnish the S81"f\e within 881d fifteen days. (

d) The Colleator mny require the producti on of the production on oath, by the taxpayer or by hls Ll~nt. employ.e or ofCioer. or by an;y- person holding or paying, or liable to pay any portion of. the lnoorne of f.lnY taxpayer, of f:nY letters', flOCOuntD. inVOices, statements and other documents.

-Ill ..

(6) Any off1cer, uuthorized thereto by the Golleotor may make such enquiry I-HJ he may deem neoessary fOl: the pur posetS of this Aot, flncI for the purposes of suoh enquiry suoh officer shall have all the powers and suthori ty of the Oolleotor, inoluding the power to admin1ater and take oaths Hnd attirmnt10ns under the ~ltat;utes of the .Provinoe of Albert'..' in that behalf. 15. For every def~ult in oomplying with tho prOVisions of the preoed.lm~ sectIon, the tllxp':iy'er. end also the agent, em ployee or of'ficer. or person requireCl to make produotion as aforesaid f sh~.I11 e80h be lit:Jble on

summaryoonv10tl nn to 8 penalty of Orle hundred dollars for euoh day during whl ah the fEltllt oontinues. 16.

If any person, a~ent, employee or offioer rSQuire,1 by law to make 11 return under this Aot, shall fail or refuse to mF.,ke t! return, l.hF.H"E:t shall be added to the tax, In respeot of whioh auch return 1s r$quired under this Aot. a penalty of one per oentum per month on the assessment fixed by the Collaot or t suoh penAl ty to 'be levied In add 1 ti on to th.e tB.X payable, and any other penalty Whioh DJ8Y Boorue for default in paymsnt. or unr other default under thie Aot; I'Jncl, if Any snoh Para on, flgen t, employae or offioer shell make "1 folwi:l return, then, upon oO~lv1(!tion by a IJBglatraie, suoh POnnlt~' o'f one :neroon.tum par month on suoh assessment ahel:. 'ho f.H'I.(led by tho Colleotor. evar:>r panol ty under this seotion to be com,uted from the date tho snld tax beoame pByable. 17..

There shall be a right of appeal BS in the Oase of asaGssroont of land tmc1 ~lll the provia! ons of this Charter relating to tha p,lving of notice of suoh appeal, tho prooed ure for end at suoh Bpreals, and in all other respeots, shall apply. but 'ltthe r;wueet of ml~l taxpayer or his 8~en t the prooeed.1nf?;s l)efora tho Commissioners sndth-.. Distriot Court Judge on en.y appeal shnll be hold in oamal'a.

/ -/6 - 18.

As soon as GHoh inoome tax roll 01' supplemen tar:;r roll or rolls hau been o()fnploted, the Colleotor shall tran..s.t by mail a notioe OOlltBli11ni1, s statement of and d"mand of inc:)me tax to eaoh person whose name nnd tI ddresu fl p,peara on the said roll or atlpplernontury roll or rolla, or to the agent of auch !Jnraon wh DEle address haa be_ transm1 tted t () him; and suoh statement nnd demand shall mention the time when suoh taxes are required to be paid, and penalties herein mention- ad will be oh9r~ed; und the enid Oolleotor shall enter the date of mtliling such notioe in said rolla oppoui te the name of the person taxed, Dnd euch entry shall be prima faoie evidence of the moiling of 3llch notice and demand, but Any omission or errOl' itl suoh notioe or failure to mf.il1 the same within the time speoi:f'iecl sholl not; inVAlidate DllY taxes levied. or relieve lmy p~.rs on from the ~ymen t thereof. 19.

The Colleotor shEll, 1.f cUr-eoted by resolution of the Oounoil. a Iso give notioe in, a newspaper published in 'the City t in suoh manner aO the Janno1l may direct, in re speot to the time and p180e of payment of suoh taxes end suoh othnr gonernl purtloulal's lH1 flrQ oontoinod in the notice of demand aforesaid.

Upon 011 tuxeo ra'llHin.iu;S due ond unpaid on the date or dates res pEt ()tl v(tly fixed by By-low or ey-laws of the Counoil for the year in whluh auoh tuxes were levied, there sholl be added, upon tho dote speoified in the by-law an 8 penalty, an oddi ti IJnE.ll Gum l.'lffi)unting to aeven per o·,nt of slloh taxes. nad therell ftor upon the beg1nil1n~ of each mon th three-fourths of one poroentum of suoh taxes.

Suoh income tax so duo nn.! lnm'reflr und pOlllsl'tles shall be end becone and shnll thereafter remain, «I ohar~e upon all lands wi tbin the Oi ty tho property 0 f the tfJxpayer t upon the Collector iasuing and fll1ng wi th th{, Hegistrnr of the North Alberta I..Itlnd He~istrntion Distriot D oertifioate showing the amount

- /~ - of suoh inoome taxes in arrear Hnd penaltIes end the name of the 'taxpayer 11F.ible to pay same. No penalties to be imposed tff':,er oertifioate has been depoaitea with the Re~1str8r. 20.

All theprovis1 m.e of Bnd pvwera Qontainea. 1n the Lethbridge Oharter. re18ttn~ to tho rll5ht of the 01 ty to levy tll.xes in arrest' with ooste by dietre •• and .ale or by notion or Bui t at lew, shall. be and are hereby In corporated Wi th and ahall be d •• med to be 11 part ot thIs " Ato to enable the Oit:v to recover and oollect sa1d inoome tax hereunder. together with nll Bnd every penalties and penalty und ooats, by distreaEl end by aotton or suit at law and to ~1ve prior.lty to said inaome tax whioh ahall rank the ssme as 8QO shall heve equal priority with ta ••• on landln arrear under ssid Chorter. 21.

The first return to be made by tho taxpaJler under

Section 6 hsreo:f', sha 11 be made on or bafore the first day ot Junt. one thousand. nine hlAdrea. and :t.wenty.:.two. end all taxpayers shull ( subjeot tp tho }~rov1s1ona of th1$ Act ) be liable -to taxation. in respeot of their inoomes tor the year _ding the thirty ... first duy of Deoember, one thoua .. f", ' end nina 1;undred. and twenty .... one, or !o~the 18 at preoeding fis oftl yeB t end1n~ in the year 1921, Bnd fGr 8aoh and ever, year the rea f'te l' os p.ruvidod by this Aot, provided that 80 far 8sthe aota and proooed1ngs to be done and taken for the y.er one tholl.saud, nine hundred and twenty-two are con .... cerned, auah f1 eta and proceedings ahall be done and taken 88 soon as po8sible atter the dates fixed therefor respeotively in this Act.

In oaso the Collector sholl prepare one or more sup lementary inoome tax 8suessment roll or rolla, then all the prov1sions of this Aot re)at1ng to the a ••• sament roll and • tax rolls ahall a pply mutatis mutund1s to' 8a1d 8upnlementarv asse.ament roll or rolla and to supplement.., tax roll or rolla ·to be made therefrom.

Ii 23. If at an:'v-time it o1'P98rs to the Collector that any person liable to taxation under this Aot has not been taxed in whole or in pBrt for thA carrent yea.t or for either or both of the last two preceding yelirs, he shall furnish suoh person. wi th a form of return in r"~,Q1f!:of the omitted year or years and all the provisions of this Act, shall ap- ply in. respect thereof.

Section 16 of

Chapter 74 - 1921. 1s hereby repealed except in so far as theprovisione are applioable to end necessary for tho colleotion and adjustmeutof taxas now payable thereunder. By adding after Title 24, the following a6 Title 24 A,- The City' shall have power. by ~-l8W to appoint a person who shall take part on a oonoillation board Whenever any dispute arises between the said 01t7 Oounoll ~d any of ~:t8,:;;.mployees, through Civic Union No •. 70 I ln regard to any question.

Elther party may in writing request of the other perty that within Five (6) deys they appoint a Conoiliator to aot wi th one appointed by the Party applying for the purpose of settling the SfJid dispute. The two Conciliators aPPointed by the parties shall then appoint 8 third, who shall be Chairman of the Board.

If either party refuses toaPPoint 8 Oonoiliator, or if the two first conoiliators, chosen either refuse ~~$M.: ...... '" 8 third, or fail to agree upon 8 third, then elther parties may apply to the Judge of the Distriot Oourt of th& Distrlut of Lethbridge or any Judge aotin~ on his behalf, either to ap point a Conoiliator. who shsll be chairman of the said Board, and the soid Judge of the Distriot Court shall have power to make suoh apPOintment. As soon as the full Board shall have been appointed, both parties shall be notified by the Board of the time and plaoe When the hearing shall take pl~oe.

No person shall aot as a

_ 18 member of the Board. who has any direot peouniary interest inthe iesue of n dispute referred to suoh Board. The Chairman shall be paid $25.00 per day and his ex penses and eaoh of the other members of the Board shall be paid $10.00 per day and his expenses.

Baoh of the sa1d parti':"B shall pay their own oonciliEJtors and the oosts of the Chairman end other ooats of the Doard shall be equally divided between th~ parties. »efore entering into the exere1ae ot the funotion of their office, the members of the loard shall make oath or affirmation before 8 Justioe of the Peaoe that they will faithfully and impartially perfo~ the duties ot their otfioe and also tha~exoept in the disoharge of their dua1 •• ,they w111 not dlaolose to any person any of the ev1dence or other matter brought before the Board. 'or the 'purpose of its enquiry. the .Board shall. have all the po\!era of sum".'1oning before it. and enforoing the attend- , • d i~ >. ' snoe of witnesses, of adqinistering oaths. and of requiring Witnesses t.o give evidenoe onath or on solemn affirmation ( if they are persons entitled to affirm in oivil mattera) and to produoe suoh books, papers or other doouments or things AS the Doard deems ~equisite to the full investigation of the matters into whioh it 1s enquiring, as is vested in any Gourt of Reoord in oivil oases. 2.

AnY member of tm Board may adlDltWI. oath, and the Board may acaept, admit and oal1 for suoh evidenoe 8S in equity and good oonsoienoe it thinks fit, whether striotl, legal evidenoe or not. and may rermire nny person to })rodnoe before the Board any books t papers or other doouments or things in his possession, or under his oontrol in any way relating to the prooeedings. Any party t:; the p.t'oveedings shall be oompeten t ani may be oompelled to give evidenoe as a witness.

19 Every person who is summoned and duly attends as a i' witness shall be entitled to an allowanoe to the soale for the time b.in~ in foroe with respeot to witnesses in c1 viI Buits in the su~lor oourts in tho Provinoe whero the en quiry is bein~ conducted. If. any person who has been 'luI,. s8rYwa'if'-1tt-th suoh SUmMons and to whom at the same time payment or tender has been made of his reasonable travelling expenses acco.rd~ng to the aforesaid soale, fails to duly attend or to duly produoe any book.

PBpaer or other dooument or thing as required blT his summons, he shall be guilty of an offence and liable to a penalty not ex ceeding one hundred dollars, unless he shows that there was good and sufficient oause for such failure.

If, in any proceedings before the Board, any person wil fully insults any member of the Board or Wilfully interrupts the prooeedings, or without gOOd CBuse re~B'B to give evidenoe or is guilty in Bny manner of Bny wilful oontempt in the face of the Board, any officer of the ~oard or a 10' oonstable may take the person offending into custody and remove him from the preoinots of the Board to be detained in ousto(br un til_ the arising of the Doard. flnd the person so offending shall be liable to a penalty not exceeding one hundred dollars.

AnY party to a referenoe may bere presented befofe the Board by oounsel or solicitor where allowed as hereinafter provided. Persons other than British subjeots shall not be allowed to act as members of a Board. If without good oause shown. any party to prooeedin~8 before the Board fails to attend or to be represented. the Board may prooeed Sf, if he duly attended or had been represented.

The sittings of the Board shall be held at suoh time and plaoe as are from time to time fixed by the Chairman, aftar oonsultat be ion with other members of the Beard, and the parties shall/.-s notified by the Ohairman as to the time and plaoe at whioh sit- tinge are to be held. ~rovlded that, so far as praotioable the Board shall sit in the locality within whioh the subject- matter of theprooeedings before it arose.

... 20 '- The prooeedings of the Board shall be oonduoted in publio; provided that at anY auoh prooeedings before it. the Board on its own motlcl1n, or on the applioation of any of the "Oarties may direot that the prooeedings shall be oonduoted in private and that all persons other than the parties, their representatives, the offioers of the Board and the wItn ••••• "'under .xamination shall wIthdraw. !lIhe deoisiAn of H Dl8 jori ty of the members at a sitting of the Board shall be the deoision of the Board and the findings and reoommendations of the majority of ita members shall be those of the Bosrd.

The presenoe 0 f the Chairman and a t least one other mClIlber of the Board shall be neoessary to oonstitute a sit~ing of the Board, In oase of the absence of any o~ member frome meeting of the Board the other two members shall not prooeed unless it is shwwn that the third .amber has been notIfied of the meeting in ample time to admit of his attendanoe • . ') .i .. ;, 2. If any memberjf 8 .Board dies. or beoomes inoapaoi tated or refuses or negleots to aot, his suooessor shall be appointed in the manner provided with respeot to the orIginal member of the Board.

Ei ther party to a dispute which ma'y be referred under this Act,to a Board, may agree in writingtat any time before or atter the Board has made its report and recommendation, to be bOll«t~. by the reoommendation of the iloard in the same manner a8 parties ore bound upon an award made pursuant to a reference to arb- i trsti on on the order of a Court of Beoord. Title: 1922 (5th, 1st) Bill 30,

An Act to amend The Lethbridge City Charter

Document details

Collection	Alberta — Bills
Citation	L5 S1 9564
Type	bill
Volume / chapter	L5 S1 9564
Language	en
Format	json
Source	PROVINCIAL
Identifier	46edbaebaef143480604b6f3c1dcb73afdb99899

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