Bill 40 — Second Session, 27Th Legislature, 58 Elizabeth Ii the Legislative Assembly of Alberta Bill 40 Alberta Personal Income Tax Amendment Act, 2009 Dr. Brown (Legislature 27, Session 2)

L27 S2 754

Alberta — Bills

2009 Bill 40 Second Session, 27th Legislature, 58 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 40 ALBERTA PERSONAL INCOME TAX AMENDMENT ACT, 2009 DR. BROWN First Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Second Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Committee of the Whole . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Third Reading . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Royal Assent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 Bill 40 Dr. Brown BILL 40 2009 ALBERTA PERSONAL INCOME TAX AMENDMENT ACT, 2009 ( A s s e n t e d t o , 2 0 0 9 ) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: Amends RSA 2000 cA-30 1 The Alberta Personal Income Tax Act is amended by this Act. 2

Section 21 is amended by striking out “and” at the end of clause (

c) and by repealing clause (

d) and substituting the following: (

d) for the 2009 taxation year (

i) the reference in paragraph (

a) to “2/3” is to be read as “7/40”, and (ii) the reference in paragraph (

b) to “11/18” is to be read as “29/90”, (

e) for the 2010 taxation year (

i) the reference in paragraph (

a) to “2/3” is to be read as “7/40”, and (ii) the reference in paragraph (

b) to “10/17” is to be read as “18/55”, (

f) for the 2011 taxation year

1 Explanatory Notes Explanatory Notes 1 Amends

chapter A-30 of the Revised Statutes of Alberta 2000. 2

Section 21 presently reads in part: 21

Section 121 of the federal Act applies for the purposes of this Act except that (ii) the reference in paragraph (

b) to “11/18” is to be read as “32.2%”.

2 (

i) the reference in paragraph (

a) to “2/3” is to be read as “7/40”, and (ii) the reference in paragraph (

b) to “13/23” is to be read as “141/410”, and (

g) for the 2012 taxation year and subsequent taxation years (

i) the reference in paragraph (

a) to “2/3” is to be read as “7/40”, and (ii) the reference in paragraph (

b) to “6/11” is to be read as “69/190”. 3(1)

Section 41(1) is amended by striking out “15,”.

(2) This

section is deemed to have come into force on January 1, 2001.

2 Explanatory Notes 3

Section 41(1) presently reads: 41(1) Sections 8, 9, 10 and 12 of this Act,

section 13 of this Act with respect to the application of subsections 118.3(2) and (3) of the federal Act and sections 13.1, 15, 16 and 20 of this Act do not apply for the purpose of computing the tax payable under this Act for a taxation year by an individual who at no time in the year is resident in Canada unless all or substantially all of the individual’s income for the year is included in computing the individual’s taxable income earned in Canada for the year.

RECORD OF DEBATE Stage Date Member From To Questions and Comments From To Stage Date Member From To Questions and Comments From To Stage Date Member From To Questions and Comments From To Stage Date Member From To Questions and Comments From To Title: 2009 (27th, 2nd) Bill 40, Alberta Personal Income Tax Amendment Act, 2009

Document details

Collection	Alberta — Bills
Citation	L27 S2 754
Type	bill
Volume / chapter	L27 S2 754
Language	en
Format	json
Source	PROVINCIAL
Identifier	569147a9e7f775e7daefd26ca07689cce6fd1e52

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