Bill 48 — Second Session, 17Th Legislature, 21 Elizabeth Ii the Legislative Assembly of Alberta Bill 48 the Alberta Property Tax Reduction Ad (Legislature 17, Session 2)

L17 S2 5182

Alberta — Bills

1973 Bill 48 Second Session, 17th Legislature, 21 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 48 The Alberta Property Tax Reduction Ad THE MINISTER OF MUNICIPAL AFFAIRS First Reading .............................. . Second Reading .. 'fhird Reading ... Printed by QUEEN'S PRINTER tor the Province ot Alberta., EDMONTON

Bill 48 BILL 48 1973 THE AlBE'RTA PROPERTY TAX REDUCTION ACT (Assented to , 1973) HER MAJESTY, by and with the adviee and oonsent of the Legislative Assembly of Alberta, enacts as follows: 1. In this Act, (a) "clerk" means (

i) the dtyclerk, in the case of a city, or (ii) the secretary, in the case of a town, new town, village, municipal district or county, or (iii) the secretary appointed by the board of trustees of a s,chool district, in the case of a school districi situated in a national park, or (iv) the Deputy Minister of Municipal Affairs, in the case of an improvement district (other than an improvement district or part thereof situaJted in a national park and included in a school district) or a special area; (b) "local authority" means (

i) a city, town, new town, village, municipal dis trict or county, or (ii) the board of trustees of a school district situ ated in a national park, or (iii) the Minister, in the case of an improvement district (other than an improvement district or part thereof situated in a national park and included in a school district) or a special area; (c) "Minister" means the Minister of Municipal Affairs; (d) "municipality" means a city, town, ne'w town, vil lage, municipal district, county, improvement dis trict, special area or a school district situated in a national park. 2. This Act applies only with respect to 1973 and sub sequent years.

Explanatory Note General. This Bill implements the Alberta Property Tax Re duction Plan :announced by the Government last January. The main features of the BHI are the following: 1.

Part 1 deals with "Assistance to Individuals". It will provide for "homeowner eduoation tax refunds" to owners of residential property and will both replace and· increase the present home owners tax discounts and senior citizens homeowner assistance grants. Renter assistance grants, presently available only under The Senior Citizens Shelter Assistance Act, will now be available to all eligible renters of housing accommodation. The renter assistance grants will be graduated according to a formula that takes the renters taxable income into account, subject to a maximum of $100. 2.

Part 2 deals with "Assistance to Municipalities" and replaces the present Municipalities Assistance Act,. with provisions for two types of grants, namely, municipal assistance grants and municipal incentive grants. 3.

Part 3 is entitled "Provincial Support for Health and Social Services Programs" and provides for amendments to various Acts to reflect the Government's proposals to take over the full cost of the Hospitalization Benefits Plan and the health unit program and to increase its share in certain social services programs from 80 % to 90%. I.

Definitions. 2. Application of Act.

PART 1 ASSISTANCE TO INDIVIDUIALS 3 ..

(1) In this Part, (a) "eligible mobile unit" means a mobile unit occupied in whole or in part as the normal place of residence by an owner thereof, whether in 'One or more municipalities, for a total of not less than 120 days during the year; (b) "eligible residence" means a building, or part there of, occupied in whole or in part as the normal place of residence by an owner thereof for a total of not less than 120 days during the year, and (

i) where two Dr more persons are co-owners of one building and any self-contained part of the building (

A) is 'Occupied by one 'Of thos'e owners, or (

B) is cO-Dccupied by m'Ore than 'One 'Of those owners, to the exclusi'On of the 'Other owners, each part of the bunding so occupied is an eligible residence, or (ii) where two or more persons are c'O-owners of more than one building and any 'One of those buildings (

A) is 'Occupied by 'One of those owners, or (

B) is co-occupied by more than 'One of those owners, to the exclusion of the other owners, each of the buildings SD occupied is an eligible resi dence; (c) "homeowner education tax refund" or "homeowner refund" means a homeowner education tax refund made pursuant to this Part; (d) "mobile unit" means any structure, whether 'Ordi narily equipped with wheels or not, that is con structed Dr manufactured to be moved from one P'Oint to another by being towed or carried and to prov.ide living accommodation for use by one or more persons, but does nDt include a vacation trailer; (e) "mobile unit licenre fee" means a licence fee im posed in respect of a mobile unit pursuant to The Municipal Government Act or The Improvement Districts Act; (f) "municipal taxes" means (

i) with reference to an eligible residence, taxes levied 'On land or improvements 'Or both by a local authority in any year fDr municipal, 2

Definitions for

Part 1. 2

school and other purposes lOr any of them, but does not include special frontage assessments or special IlOcal benefit assessments referred to in The Municipal Taxation Act, or (ii) with reference to an eligible mobile unit, the mobile unit licence fee imposed by a l'Ocal authority in any year in respect of that eligible mobile unit; (g) "owner" means, with reference to an eligible resi dence, (

i) an individual registered under The Land Titles Act as the owner of a fee simple estate or a life estate in land on which the residence is situated, or (ii) an individual who is purchasing or has pur chased or is otherwise acquiring 'Or has ae quired ownership of a fee simple estate or life 'estate in the land on which the residence is situated, 'Or (iii) an individual who is an occupier under a lease, licence 'Or permit of Crown land on which the eligible residence ,is situated, or (iv) an individual who owns an assessable and tax abl'e eligible residence situated 'On land owned by someone other than the person owning the residence, 'Or (

v) a member of a co-operative association who resides in the residence, where the associati'On owns the residence and ils incorporated under The Co-operative Associations Act or

an Act of the Parliament 'Of Canada for the purpose of carrying on a co-operative housing undertak ing, 'Or (vi) an individual who occupies an eligible resi dence which is a farm building exempt from as,S'essment and situated on land owned by another person, but only if Ithe occupant of the farm building 'Owns and farms other land whether in the same municipaHty or not, or (vii) a person who is deemed to be an owner of an eligible residence by virtue of

section 5, and, with reference to an 'eligible mobile unit, means an individual who is the owner or purchaser of the mobile unit or a person who is deemed to be the owner of ,the m'Obile unit by virtue of sec tion 5; (h) "parcel" or "parcel of land" means a parcel as defined in The Municipal Taxation Act; (i) "Provincial school levy" means (

i) with reference to an eligiibl'e residence, that portion of the municipal taxes imp'Osed 'On land 3

'Or impr'Ovements 'Or both in any year f'Or the purp'Ose 'Of meeting the requisiti'On 'Of the Pr'Ov ince under

section 129 'Of The. School Act f'Or that year, 'Or (ii) with reference t'O an eligible m'Obile unit, that portion 'Of the m'Obile unit licence fee f'Or any year, as determined pursuant ,t'O subsecti'On (2), that is treated as being the Pr'Ovincial scho'OI levy f'Or that eligible m'Obile unit f'Or that year; (j) "renter" means an individual (

i) wh'O rents living acc'Omm'Odati'On f'Or a peri'Od 'Of n'Ot less than 120 days in any year as a n'Ormal place 'Of residence in a building that is subj eet t'O the imp'Ositi'On 'Of taxes t'O meet the Pr'Ovincial scho'OI levy, 'Or in a building :in re spect 'Of whieh a grant in lieu 'Of taxes, in an am'Ount at least equivalent t'O the Provincial sch'O'OI levy, has heen paid, or (ii) wh'O leases a m'Obile unit that is licensed under The Municipal Government Act 'Or The Im provement Districts Act and 'Occupies it as his n'Ormal place 'Of residence f'Or a peri'Od 'Of nOit less than 120 days in any year; (k) "renter assistance" or "renter assistance grant" means a renter assistance grant made pursuant t'O this Part.

(2) The P'Orti'On 'Of a m'Obile unit licence fee for an eligi ble m'Obile unit that is to be trealted as being the Pr'Ovincial school levy with respect t'O that eligible mobile unit f'Or any year shall be in the amount calculated by multiplying the valuati'On of the eligible mobile unit as de,termined pursuant t'O Alberta Regulation 320/71 (

a) by the depreciation factor f'Or that eligible mob-He unit determined by Alberta Regulation 320/71, and (

b) by the school mill rate.

(3) In subsection (2) (a) "Alberta Regula,tion 320/71" means the "R'egula tion to Prescribe a

Schedule for the Licensing 'Of M'Obile Units" made pursuant to The Municipal Government Act and filed as Alberta Regulation 320/71, as amended fr'Om time to time, 'Or any regulati'On made in substituti'On therefor, and (b) "sch'O'OI mill rate" means that P'Orti'On 'Of the mill rate 'Of the municipality f'Or the vrevious year fixed as the rate required to meet the requisiti'On 'Of the Province under

section 129 'Of The School Act, 'Or, where there was n'O mill rate f'Or the previ'Ous year, that P'Orti'On of the mill rate 'Of the municipality 4

for the current year fixed as the rate required to meet the requis.ition of the Province under

section 129 of The School Act for the current year. ( 4) For the purposes of this Part, two persons mar ried to one another shall be deemed to be one person unless they are legally separated. Division 1 Homeowner Education Tax Refund Entitlement to' Refund 4.

(1) The owner of (

a) an eligible residence upon which municipal taxes ha ve been levied lin any year, (

b) an elri~ible residence that (

i) is a farm building exempt from assessment, but (ii) is situ3.Jted on land upon which municipal taxes have been levied in any year, is entitled in respect of that year to a homeowner education tax refund in respect of that eUgible residence, subj ect to and in accordance with this Part and the regulati.ons.

(2) When a person becomes the owner of an eligible mobile unit in any year and either (

a) has paid the full mobile unit licence fee for that year, .or (

b) has paid the mobile unit licence fee for the un expired portion of that year, where the applica tion for the licence was made after the first day of January of th3.Jt year, or (

c) has made an agreement with the local authority to pay the mobile unit licence fee in installments, that person is entitled in respect of that year to a home owner educwtion tax refund in respect of that eligible mobile unit, subject to and in accordanee with this Part and the regulations. Eligibility 5.

(1) Where (

a) in any year a residence is or was unoccupied and not revenue-producing and the owner thereof was un able to occupy that residence for at least 120 days because he is .or was (

i) a member of the Canadian F.orces, or (ii) resident in a senior citizens' home, correctional institution, nursing home, sanatorium or other .institution, or 5

4. Entitlement to homeowner education tax refund. 5. Extended meaning of "owner". 5

(iii) resident elsewhere because of infirmity or ill health, or (

b) a residence is IQocupied by the spouse or a depend 'ant of the owner for a period of not less ;than 120 days during a year, the person who owns the residence shall be deemed to be the owner of an eligible residence for the ,purposes IQf this Part for that year.

(2) Where (

a) an eligible residence of a deceaS'ed or mentally in oompetent person is being administered :by his estate, or (

b) a building or part thereof forming pa,rt of the prop erty of a deceased or mentally 1ncompetent person being adminisltered by his estate is IQccupied by a spouse or dependant of the deceased or mentally incompetent perslOn in suoh a manner as would oonstitute it an eUgible residence if it were owned by the spouse or dependant, then, for the purposes of this Part, the estate of the de ceased or mentally incompetent person shall be deemed to be the owner of an eligible residence.

(3) Where (

a) a private company, all of the shareholders of which are members of the same immediate family, is the owner of real property, and (

b) a building, or part thereIQf, forming part of that real property is occupied by one lOr more of the shareholders of that company in such a manner as wIQuld constitute it an eligible residence if it was IQwned by that or those shareholders, then, for the purpos'es Qf this Part, the private company shall be deemed to he the owner of an eligible residence. (4) Subsections (1), (2) and (3) apply, with ithe neces sary modifications, to eligible mobile units and for that purpose (

a) a reference in those subsections to a residence, a building or real property shall be read as a reference to' a mlObile unit, and (

b) a reference in those subsections Ito an eligible resi dence shall be read as a ref'erence to an eligible mobile unit. 6.

(1) No person is entitled to more than one home 'Owner education tax refund flOr any year as the owner of an eHgible residence, regardless of the number 'Of eligible residences owned by that person in that year. 6

6. Av'oidance of double grants. 6

(2) Not moore than 'One homeowner education tax refund shall be paid in Irespect of the same eligible residenC'e for the same year, regardless of changes of ownership of the eligible residence during that year.

(3) Where during a year two 'Or more persons are (

a) co-owners of an eligible residence, and (

b) Ico-occupants 'Of that eligible residence, they are not entitled to more than one h'Omeowner education tax refund between or among them with respect to that eligible residence for that year. (4) Subsections (1), (2) and (3) apply to hom'eowner educati'On tax refunds in respect of eligible mobile units and for that purpose a reference in those subsections to an eligibloe residence shall be read as a reference to an eligible m'Obile unit.

(5) A person who applies fQr or receives a homeowner education tax refund in respect of an eligibl'e residence for any year is n'Ot entitled toO apply for or receive a home 'Owner refund fQr the same year in respect 'Of an eligible mobile unit.

(6) A person who applies for 'Or receives a hQmeowner educati'On tax refund in respect of an eligible m6bile unit for any year is not entitled toO apply f'Or or receive a home 'Owner refund for the same year in respect of an eJ.igible residence.

(7) No person is entitled toO apply f'Or or receive a home owner 'educati'On tax refund for any year if he has applied f'Or 'Or received a renter assistance grant in respect of the same year, except as otherwise prov,id'ed by the regulations and to the extent permitted by the regulations. Calculation of Homeowner Refund 7.

(1) In Ithis s'ection and sectiQn 8, (a) "allowable municipal taxes" means the amount of the municipal Itaxes that is determ,ined in accord ance with this

section f'Or the purposes of calculat ing the amount of a homeowner 'educati'On tax re fund under

section 8; (b) "alI'OwaJble Provincial school levy" means the amQunt of the Provincial school levy that is deter mined in aC00rdance with this secti'On f'Or the pur poses of calculating the amount of a homeowner education tax refund under

section 8.

(2) In any case where an eligible res1idence cons,ists of a whole building and the owner thereof is a;lso the owner of the land upon which the residence is situated, 7

7. Assessments to be used for the purpose of calculating the allowable municipal ta~es and the allowable Provincial school levy, which in turn are used in

section 8 to determine the amount of a homeowner education tax refund. 7

(

a) the allowable municipal taxes shall be the amount of the municipal taxes attributable to, and (

b) the allowable Provincial school levy shall be the amount of the Provincial school levy attributable to, the assessment of the land, the eligible residence and an cillary residential improvements.

(3) In any case where an eligihle residence consists of a whole building and the owner thereof is not the owner of the land upon which the residence is situated, (

a) the allowable munidpal taxes shall be the amount of the municipal taxes a;ttributaJble to, and (

b) the allowable Provincial school levy shall be the amount of the Provincial school levy attributable to, the assessment of ,the building only.

(4) In any cas'e where the eligible residence consists of a part of a building and the owner thereof is nOit the owner of the land upon which the residence is situated, (

a) the allowable municirpal tax'es shall be the amount of the municipal taxes attributable to, and (

b) the allowable Provincial school levy shall be the amount of the Provinc:ial school levy attributable to, the ass'essment of that part of the building which comprises the eligible residence.

(5) In any case where the eligible residence consists of a part of a building and the owner thereof is also the owner of the land upon which the residence is situated, (

a) the allowable municipal taxes shall be the amount of the municipal taxes attributable to, and (

b) the allowabl'e Provincial school levy shall be the amount of the Provincial school levy attributable to, the assessment of that part of the building which comprises the eligible residence together with the proportion of the assessment of the land in the same ratio that the assessed value of the eligible residence bears to the assessed value of the whole building.

(6) In any case where the eligible residence consists of a farm building exempt from assessment and the owner thereof is also the owner of the land upon which the residence is situated, (

a) the allowable municipal Itax'es shall be the amount of the municipal taxes attributable to, and (

b) the allowable Provincial school levy shall be the amount of the Provincial school levy attributable 00, 8

the assessment of that land and to the assessment of any other land owned and farmed by the owner of that eligible residence.

(7) In any case where the eUgible residence consists of a farm building exempt from assessment and the owner thereof is not the owner of the land upon which the resi dence is situated, (

a) the allowable municipal taxes shall be the amount of municipal taxes attributable to, and (

b) the allowable Provincial sehool levy shall be the amount of the Provincial school levy attributable to, the ass'essment of any other land owned and farmed by the owner of that eligible residence.

(8) In any case where a person is an 'Owner of an eligi ble residence by virtue of

section 3, subsection (1), cIa use (g), subclause (vi), (

a) the allowable municipal Itaxes shall be the amount of the municipal taxes attributabl'e rio, and (

b) the allowable Provincial school levy shall be the amount of the Provincial school levy attributable to, the assessment of the other farm land which he farms and owns.

(9) An assessment referred to in subsections (2) to (8) may consist of or include a supplementary assessment made pursuant to a supplementary assessment by-law.

(10) The allowable municipal taxes with respect to an eligible mobile unit shall be the full amount of municipal taxes.

(11) The allowable Provincial school levy with respect to an -eligible mobile unit shall be the full amount of the Provincial school levy. s. (1) Subject to subsections (2) to (4), the homeowner education tax refund payable in any year to an owner of an eligible residence or eligible mobile unit shall be (

a) in any cas'e where the amount of the allowable municipal taxes is $100 or less, an amount equal to the allowable municipal taxes for that year; (

b) in the case where the amount of the allowable municipal taxes is greater than $100 but the allow able Provincial school levy is less than $100, the sum of $100; (

c) in the case where the allowable Provincial school levy is greater than $100, an amount equal to the allowable Provincial sehool .Jevy or $216, whichever is the lesser. 9

8. Amounts of homeowner education tax refunds in respect of eligible residences and eligible mobHe units. 9

(2) Where the 'Owner or one 'Of the 'Owners of an eligible residence or eligible mobile unit wa,s or became 65 years of age in any year, the homeowner education tax refund to the owner f'Or thaJt year shall be (

a) in the case where the amount of the all'Owable municipal taxes is $100 or less, an amount equal to the allowable municipal taxes for that year; (

b) in the case where the amount of the all'Owable municipal taxes is greaiter than $100 but the allow able Provincial school levy is less than $100, the sum 'Of $100; (

c) in the case where the allowable Provincial school levy is greater than $100, an amount equal to the allowable Provincial school levy.

(3) Where the owner or one of the owners of an 'eligible residence 'Or eligible mobile unit was in receipt of the Guaranteed Income Supplement to the Old Age Security Pension for any m'Onth of a year, the homeowner education tax refund to the owner for that year shall be (

a) in the case where the amount of the allowable municipal taxes is $150 or less, an amount equal to the allowable municipal taxes for that year; (

b) in the case where the amount of the allowable nlunicipal taxes is grea,ter than $150 but the allow able Provincial sehool levy is less than $150, the sum of $150; (

c) in the cas'e where the allowable Provincial scho'Ol levy is greater than $150, an amount equal to the allowable Provincial school levy.

(4) Where either or both of the following events have occurred in any year, namely, (

a) the licence for the eligible mobile unit was issued with respect to a portion of that year, or (

b) the eligible mobile unit had ceas'ed to be 'Occupied as a residence, the homeowner education tax refund in respect of that eligible mobile unit shall be a portion 'Of the full refund in the proportion that the number of the days the eligible mobile unit was occupied as a residence in that year bears to the total number of days in that year. 9.

(1) Where an estate is deemed to be the owner of an eligible residence or 'eligible mobile unit by virtue 'Of seotion 5, subsection (2) or (4), (

a) section 8, subsection (2) applies to that owner in a year if (1) the deceased person died in that year and was 65 years of age at the date 'Of his death, or 10

9. Application of

section 8, subsections (2) and (3) in special cases, 10

(ii) the deceased would, if living, have been or would have become 65 years of age in that year, or (Hi) the mentally incompetent person was or became 65 years of age in that year; (

b) section 8, subsection (3) applies to that owner in a year if (

i) the deceased pe,rson or his estate was entitled to the Guaranteed Income Supplement to the Old Age Security Pension :Dor the month in which he died, or (ii) the mentally ,incompetent per,son was in receipt of the Guaranteed Income Supplment to the Old Age Security Pension for any month of ,that year.

(2) Where a private company is deemed to be the owner of an eligible residence or eligible mobile unilt by virtue of

section 5, subsection (3) or (4), (

a) section 8, subsection (2) applies to the company in a year if any of the shareholders was or became 65 years of age during that year and that share holder occupied that eligibl'e residence or eligible mobile unit as his normal place of residence for at least 120 days during that year; (

b) section 8, subs'ection (3) applies to the company in a year if any of the shareholders received the Guar anteed Income Supplement to the Old Age Security Pension for any month of that year and that share holder occupied that eligibl'e residence or eligible mobile unit as his normal place of residence for at least 120 days during that year. Application for a Homeowner Refund 10.

(1) An owner is not entitled to the homeowner edu cation tax refund for any year unless he has filed an application in the prescribed form for the refund in accord ance with this section.

(2) An application for a homeowner 'education tax re fund in respect of an eligible residence for any year (

a) may be made at any time after municipal taxes have been levied by the local authoriity in that year; (

b) shall be made not later than the close of business on the last business day of the local authority in the month of March in the following year; (

c) shall be filed with the clerk of the municipality in which the eligible residence is situated; (

d) notwithstanding clause (c), shall, in the case of a person who is an owner by virtue of s'ection 3, sub- 11

10. Application for refund by an owner of an eligible residence or an eligible mobile unit. 11

section (1), clause (g), subclause (vi), be filed with the clerk of the municipality in which is situated the other land that the person farms and owns, if the land is not situated in the same municipality as the eligible residence.

(3) An application for a homeowner education tax re fund in respect of an eligible mobile unit for any year (

a) may be made at any time after the owner has occupied the mobile uni,t as his normal place of res,idence for at least 120 days in that year but not later than the close of busines,s on the last business day of the local authority in the month of March in the following year; (

b) shall be filed with the clerk of the municipality in which the applicant resides as of the date on which the application is filed.

(4) Where he considers it advisable a clerk may require that an application filed pursuant to this

section be accom panied by documentary evidence that proves to his satis faction that the applicant is entitled to the homeowner refund. 11.0

(1) Upon receipt of an application filed with him under

section 10 and not sooner, a clerk (

a) shall determine whether or not the applicant is entitled to the homeowner education tax refund, (

b) if he determines that the applicant is 'entitled to the homeowner refund and if there are at that time outstanding municipal taxes then unpaid, he shall immediat'ely credit the appropriate tax or licence account with the amount of the homeowner refund that is applicable but only to the extent of the out standing municipal taxes then unpaid, and (

c) if he determines that the applicant is not entitled to the homeowner refund, shall, within such time after the date of receipt of the application as may be prescribed by the regulations, mail to the appli cant the reasons for his determination.

(2) The determination of a 'Clerk that an applicant for a homeowner refund is or is not entitled to the refund may be reversed by the clerk in the event thalt he ascertains that his original determination was made (

a) by mistake, or (

b) as the result .of the applicant having filed with him an incorrect application for the homeowner refund, and the clerk shall amend his records accordingly. 12

II. Determination of entitlement to refund. 12

(1) The decisi'On 'Of the clerk pursuant to

section 11 may be appealed to the Minister.

(2) The Minister shall advise the clerk of the munici pality of the decision made pursuant to subsection (1). Procedure respecting the Making of Homeowner Refunds 13.

(1) Where an application is filed f'Or a homeowner education tax refund in respeCit 'Of an eligible mobile unit and at the time of filing the applicant has entered into an agreement with the local authority to pay the mobile unit licence fee in installments, the refund shall be made to the local authority which shall thereupon credit the owner's mobile unit licence fee acc'Ount wi,th an amount equal to the homeowner refund.

(2) Where an 'Owner's mobile unit licence fee account has been credited with an amount pursuant to subsection (1) and subsequent to the time the application for the refund was accepted by the clerk the mobile unit ceases to be occupied as a residence or is rem'Oved from Alberta, the local authority shall refund to the Government an am'Ount equal to a portion of the amount so credited in the proportion that (

a) the number of days remainin5{ in the year after the eligible mobile unit ceased to be so occupied .or is so removed from Alberta bears to (

b) the numher of days in the year, or, where the licence was issued for a p'Orti'On of a year, th8 num ber of days in that portion, as the case may be.

(3) Where an 'Owner's mobile unit licence fee account has been credited by a l'Ocal authority with an amount pursuant tD subsection (1) and subsequently the eligible mobHe unit is removed to an'Other rnunicipality, (

a) the IDeal authority having the account shall transfer an amount equal to a portion 'Of the remainin~ credit tD the local authority of the other munici pality, and (

b) the amount to be transferred shall be calculated under subsection (2) as though the date of re moval of the mobile unit tD the 'Other municipality were the date it ceased to be occupied or a residence, subject to and in accordance with the regulations. 14.

(1) From time to time and not less than once a month, the clerk of each municipality shall prepare and deliver to the Minister a eertified statement, in the form prescribed by the regulations and in accordance with the regulations, in which shall be stated the sum of the home- 13

12. Appeal to Minister from the clerk's decision. 13. Credits to mobile unit licence fee account where the fee is payable in installments. 14. Certified statements by clerk as to refunds. 13

owner refunds for a year for which applications have been accepted up to the time of the certification of the stakement and which have not been included in any previous certified statement under this

section in respect of that year.

(2) A certified statement referred to in subsection (1) shall show separately (

a) the applications in respect of which an amount was credited to the tax or licence account of the owner pursuant to

section 11, subsection (1), clause (

b) and the amount did not exceed the amount of the outstanding municipal taxes then unpaid, and (

b) all other applications. 15. Upon receipt of a certified statement delivered pur suant to

section 14, the Minister shall (

a) with respect to the applications referred to in sec tion 14, subsection (2), clause (b), pay homeowner refunds to those owners of eligible residences and eligible mobile uni,ts who made those applications, and (

b) in all other cases, pay to the local authority the total of homeowner refunds in respect of eligible residences and eligible mobile units, subject to the regulations. 14

15. Manner of paying homeowner refunds. 14

Division 2 Renter ,Assistance 16. A renter is entitled, in respect of each year in which he was a renter, to a renter assistance grant, subj eCit to and in a,ccordanee with this Act and the regulations. 17.

(1) No person is entitled to apply for or receive more than one renter assistance grant for anyone year.

(2) No verson is entitled to apply for or receive a renter assistance grant for any year if he has applied for or re ceived a homeowner education tax refund in respect of the same year, except as otherwise provided by the regulations and to the extent permitted by the regulations. 18.

(1) Except as provided in

section 20 and subject to the regulations, the amount of a renter assistance grant payable to a renter for any year shall be the lesser of (

a) the aggregate of the basic credit allowance plus 2 per cent of the rent paid by the renter with respect to that year, minus 1 per cent of the renter's taxable income under the Income Tax Act (Canada) for that year, or (

b) the basic credit allowance.

(2) In subsection (1), "basic credit allowance" means (

a) with reference to an individual who is the sole renter of a place of residence, the sum of $100, or (

b) with reference to an individual who, with one or more other persons either jointly or in common, is a renter of the same place of residence, the amount derived by dividing the sum of $100 by the number of those renters, including that individual.

(3) Where

section 20 alPplies to a renter, the renter may apply for a grant under that se-ction instead of applying for a grant under this seCition. 19. In determining the amount of rent paid by a renter in a year for the purposes of

section 18, the following rules apply: (

a) the rent shall be calculated to exclude all payments on account of meals or board; (b) (

c) no renter shall claim rent in res1pect of more than one place of residence for the same period of time; where a renter, instead of pay.ing full rent for the occupation of a place of residence that he does not own, furnishes work or services to the owner or 15

16. Entitlement to renter assistance. 17. Avoidance of double grants. 18. Calculation of renter assistance grant. 19. Special rules to determine rent f'Dr the purposes of

section 18. lS

lessee of that place, the value of the benefit that the renter receives from paying less than the full rent may be claimed by him as part of the rent he has paid, but the amount of such benefit may be included 'Only to the extent that the benefit is in cluded as part of the renter's income for the same taxation year computed for the purpose of deter mining the tax payable by him under

Part I of the Incorne Tax Act (Canada) ; (

d) where a married coup}e are the renters of the sams place of residence, the taxable income to be used for the purposes of determining the amount of the renter assistance grant to them shall be the taxable income of the spouse whose taxabi'e income is the greater. 200

(1) The amount of a renter assistance grant for a year to a person who was or became 65 years of age in that ~Tl?;2.r sl'~all be the sum of $100.

(2) Where two individuals married to one another are jointly the renters 'Of the same place 'Of residence and only one of them was or became 65 years of age in a year, they shall both be deemed t'O have been 65 years 'Of age during that year f'Or the purposes of subsection (1). 21. A renter assistance grant (

a) shall be applied fer in the manner and at the times prescribed by the regulati'Ons; (

b) shall be made in the manner prescribed by the regulati'Ons. Division 3 General 22. All applications and other docum'entary evidence filed pursuant to this Part shall not be disposed of except as directed by the Minister. - 23.

(1) Every pers'On who (

a) files an application for a homeowner educati'On tax refund or renter assistance grant under this Part kn'Owing that he is not then entitled to receive the homeowner refund or renter assistance applied for, or (

b) kn'Owingly receives any home'Owner refund or renter assistance that he is not entitled to receive, or 16

20. Renter assistance grants of $100 to senior citizens 65 years of age or over. 21. Application for and manner of making renter assistance grants. 22. Retention of records. 23. Offences and penalties. 16

(

c) knowingly aids or abets any other person in a con travention of clause (

a) or (b), is guilty of an offence and liable 'On

summary conviction to a fine of not more than $500.

(2) A prosecution for an offence under this

section may be commenced within three years of the commission of the offence but not thereafter.

(3) A person who is convioted of an offence under this Part or the regulations is disqualified from receiving any further homeowner refund or renter assistance. 24. Expenditures by the Government under this Part shall be paid from moneys appropriated by the Legislature for the purposes of this Part. 25. The Lieutenant Governor in Council may make regu lations (

a) defining any expression used in this Part and not defined herein; (

b) extending ,the time by which any of the provisions of this Part may be complied with; (

c) specifying the form of and ,the manner of com pleting any declaration by an owner of an eligible residence or an eligible mobile unit or a renter and specifying the form of the explanatory notes inci dental thereto; (

d) specifying the form of and the manner of com pleting any return or eertified statement required by the Minister, the Provincial Auditor or the Provincial Treasurer; (

e) respecting the payment bv the ]Vrinister of any amounts as homeowner Education tax refunds or renter assistance and directing to whom such amounts are to be or may be paid; (

f) governing applications for homeowner refunds or rf'nter assistance and prescrihing pow'ers and duties of clerks and employees of the Department of Mu nicipal Affairs in connection with such applica tions; (

g) governing appeals to the Minis,ter under s'ection 12; (

h) prescribing any additional rules respecting the calculation 'Of rent for the purposes of determining the amount of a renter assistance grant; (

i) prescribing the manner in which renter assistance grants shall he 3!pplied for and made; (

j) providing for any case in which a homeowner re fund may be applied for and made in cases where 17

24. Appropriations. 25. Regulations. 17

the applicant is otherwise technically ineligible under this Part to receive the refund but where in the circumstances it is fair and reasonable and consistent with the other provisi'Ons 'Of Division 1 to permi,t him t'O do so, but subj ect to any condi tions or limitations that may be prescrihed; (

k) prescribing any additional rules regarding eligi bility or ineligibility for homeowner refunds or renter assistance for the purpose only of preventing two or more refunds or grants in any year being paid to the same person or in respect of the same eligible residence or eligible mobile unit; (1) prescribing the circumstances under which a renter is ineligible to apply for a renter assistance grant; (

m) preseribing any special rules considered necessary in cases where two or more individuals are the renters of the same place of residence; (

n) prescribing the circumstances under which a per son who has applied for 'Or received a renter assist ance grant in respect of any year may subsequently apply f'Or and receive a homeiQwner refund in re spect of ,the same year, and prescribing the extent of any additional grant that may be made; (0) prescribing the circumstances under which a person who has applied for or received a homeowner re fund in respect of any year may subsequently apply for and receive a renter assi,stance grant in respect of the same year, and prescribing the extent of any additional grant that may be made; (

p) governing transfers of credits under

section 13, subsection (3); (

q) providing for any proceeding, matter 'Or thing for which express provision is not made in this Part or for which only partial p~ovision is made; (

r) respecting any other matter necessary 'Or advisable to earry out effe0tively the purposes of this Part. 18

PART 2 ASSISTANCE TO MUNICIP~LlTIES 26. Grants paid to local authorities under this Part shall be of two classes, namely, (

a) munidpal assi,stance grants under

section 29, and (

b) municipal incentive grants under Is'ection 30. 27.

(1) Grants made under this Part shall be paid by the Minister from moneys appropriated by the Legislature for the purposes of this Part.

(2) A grant under this Part shall be made (

a) in the case 'Of a grant for the henef,it 'Of an improve ment district, by vaying the money into the Im provement Distri'cts Trust Account maintained by the Minister, or (

b) in the case of a grant for the benefit of a special area, by paying the mQney into The Special Areas Trust Account maintained pursuant tQ

section 8, clause 4 of The Special Areas Act. 28.

(1) On 'Or before the 31st day 'Of January in each year, in ,the form prescribed by the Minister, each local authority (other than the Minister or a summer village) shall fQrward to the Deputy Minister of M unidpal Affairs an affidavit of the clerk setting out the population and such other relevant inform3Jtion pertaining to the muni'Cipality as may be required by the Minister fQr the calculation of grants under this Part.

(2) The Deputy Minister of Municipal Affairs shall sub mit to the l\1inister in respect of each improvement distrid and special area the information required under subsection (1) .

(3) The population figure referred to in subsection (1) shall be compiled either (

a) by the taking of an actual census by the local authority subsequent to the latest population census under the Statistics Act (Canada), or (

b) by the latest population 'Census under that Act.

(4) Where any IQcal authority fails to provide the infor mation required under subsection (1), the 1VIinister may for the purpose of this Part utilize such population and other information pertaining to the municipality as may he available to him.

(5) Where a local authority has been incorporated or established after the distribution of grants of the pre ceding year and before the calculation of the grants of the 19

26. Classes of grants. 27. Appropriations for grants. 28. Returns re population figures etc. 19

current year, the population of the municipality shall be determined in acoordance with subsection (3), 'clause (

a) or, in the case of counties, munidpal districts, improve ment districts or special areas, may be determined by the Minister in accordance with township populations as shown by the latest population census under the Statistics Act (Canada).

(6) The population figures and other relevant informa ti'On applica!ble to the calculation of a grant under this Part are, at the discreti'On 'Of the Minister, subject to adjustment in accordance with the addition or wi,thdrawal of lands to or from the municipality and the M,inister may require a local authority to submit a census return and any other relevant information pri'Or to the 31st day 'Of January next f'Ollowing the date on which the local auth'Ority received notice of the requirement.

(7) The population figures and other relevant facts that are to be used in calculating a grant to the City 'Of Lloyd minster shall be ,the figures applicable to that portion of the city within Alberta. 29.

(1) In each year the Minister shall pay to local authorities municipal assistance grants in the am'Ounts es tablished in accordance with a metthod of computation pre scribed pursuant to this secti'On.

(2) The Minister may, for the purposes 'Of determining municipal assistance grants, prescribe a method of compu tation which may be based on such faetors as he considers necessary to establish in an equitable manner the need of each local authority for ec'Onomic assistance, and without limiting the generality of the foregoing, the Minister in prescribing a method of computation may take into consid eration the area, population, the assessments of land, build ings and in1provements in the municipality, and such other factors as he considers relevant. 30.

(1) The Minister may pay to a local authority in any year a municipal incentive grant in any case where the IVIinister is satisfi'ed that (

a) the local authority was required t'O pay a supple mentary school requisition in the previous year, and (

b) any increase in the general municipal expenditures of the local authority for the year is within the limits prescribed by the regulati'Ons.

(2) The Minister may, on the application of a local authority, waive a requirement in the regulations referred to in subsection (1), clause (

b) in any case where the local authority shows that special circumstances exist or thak the 20

29. Payment of municipal assistance grants. 30. Payment of municipal incentive grants. 20

grant is necessary to m'eet an extra'Ordinarily high expendi ture that will occur in ibhat year only. 31. A municipal assistance grant or muni'cipal incen tive grant is unconditi'Onal as to its use by the local authority. 32. The Lieutenant Governor in Council may make regulations: (

a) prescribing limits with respect to increases in gen eral municipal expenditures for the purpose of

section 30, subsection (1), clause (b) ; (

b) governing any matter relating to the administration of this Part; (

c) providing f'Or any matter or thing considered neces sary 'Or advisable to facilitate the carrying out of the provisions of this Part. 21

3 I. Gvants unconditional. 32. Regulations. 21

PART 3 PROVINCIAL SUPPORT OF HEALTH AND SOCIAL SERVICES PROGRAMS The Health Unit Act 33,.

(1) The Health Unit Act is amended by this section.

(2) Section 2 is ame.nded (

a) by striking out clause (b), and (

b) as to clause (h), by striking out the figure "50,000" and by sUbstituting the, figure "100,000".

(3) Section 4, subsection (1) is amended by striking out the words "or any contributing council" and by substituting the words "or the council of any municipality wholly or partly within the area of a health unit".

(4) Section 6 is amended by striking out the word "con tributing" whereve.r it occurs in subsections (1) and (2).

(5) Section 15 1:S amended bu strikin.q out the words "first day of January of the year" and by substituting therefor the words "fifteenth day of August of the year immediately preceding the fiscal year to which the budget applies".

(6) Section 16 is struck out and the follow1:ng is sub stituted therefor: 16. Where the Minister approves the budge of a board for a fiscal year he may, out of money appropriated by the Legislature for the purpose, pay grants to the board for general health unit services and dental services provided in that fiscal year.

(7) Section 17 is struck out.

(8) Section 18 is amended (a) . as to subsection (2) by striking out the words "con tributing councils and" and by substituting the words "each member of the board and the", and (

b) by striking out subsection (3) and by substituting therefor the following:

(3) The board shall at the end of the fiscal year refund to the ]VIinister the unexnended balance of the grants which are shown to be surplus by the audited financial statement.

(9) Section 20 is struck out and the following is sub stituted therefor: 22

(1) This

section will amend

chapter 168 of the Revised Statutes of Alberta 1970. The effect of the amendments is to re lieve municipalities of the burden of contributing to the budgets of local health units and to make the Government of Alberta re sponsible for 100 per cent of the financing of health units.

(2) Clause (

b) defines "contributing council", a term that will no longer be needed. Clause (

h) defines "munidpality" as including a city with a population not exceeding 50,000. The figure is changed to 100,000 to correspond with the new

section 20 of the Act: see subsection (9) of this section.

(3) Section 4(1) allows a "contributing council" to request alter ations to the area of a health unit.

(4) See note to subsection (2) ·of this section.

(5) Section 15 presently reads: 15. The board shall prepare a budget of its estiimated expenses for each year and shall submit a copy to the Minister prior to the first day of January of the year.

(6) This amendment will provide for the grants that are paid to a health unit to be based upon a' budget that has been approved by the Minister. The present

section pr·ovides for payments based upon a statutory formula.

(7) Section 17 provides that the balance of the expenses of the health unit not covered by grants payable under the present

section 16 are to be paid by the contributing council. (8) (

a) This amendment wiH remove the reference to "contribu ting ,council". (b)

Section 18 (3) presently reads:

(3) The board shall refund to the Department and to the contributing councils in proportion to the contribution made by each, (

a) that portion of the unexpended balance of the contributions for g"eneral health unit services that exceeds 10 per cent of the basic budget for the year for that service, and (

b) that portion of the unexpended balance of the contributions for dental services that exceeds 10 per cent of the basic budget for the year for that service, as shown by the auditor'S financial statement.

(9) This amendment will provide for the funding of public health services within a city. 22

(1) Where (a) ,the Minister is of the opinion that a satisfactory public health service is being provided within a city having a population in excess 'Of 100,000, (

b) the I'Ocal board 'Of health of that city pr'Ovides to the Minister an annual report ,sh'Owing the public health work undertaken within the city together with an audited financial stwtement showing the cost thereof, and (

c) the I'Ocal board of health, prior to the fifteenth day 'Of August of the year immediately preceding the fiscal year to which the budget applies, provides the Minister with an annual budget 'Of its estimated expenses for the fiscal year, and (

d) the budget is approved by the Minister, the Minister may, out of money appropriated by the Legis lature for the purp'Ose, pay grants to the city for general health services and dental services.

(2) The books and acc'Ounts respecting the funds receiv ed by ,the city pursuant to this

section shall be audited and a eopy of the report of ,the auditor shall be sent to the Min ister within 90 days after the end of the iis'cal year in which the grants were made.

(3) The dty shall at the end of the fiscal year refund to the Minister the unexpended balance of the grants which are shown to be surplus by the auditor's rep'Ort.

(10) Section 25 is amended by striking out the words "or those of a contributing council".

(11) Section 27 is st'ruck out and the following is sub stituted: 27.

(1) A council may by resolution request the Lieu tenant Govern'Or in Council to withdraw its municipality from a health unit and shall send copies of the resolution to the Minister and to the councils of any 'Other municipal ities included in the health unit at }east six months before the end of the fiscal year in which the resolution is made.

(2) Where the Minister receives a copy 'Of a resolutio!l under subsection (1), the Lieutenant Governor in Councll shall give effect to the resoluti'On by amending, rescinding or replacing the 'Order establishing the health unit but the order shall be stated to come into effect at the end of the fiscal year of the health unit referred to in subsection (1). 23

(10) See note to subsection (2) or this section.

(11) Section 27 presently reads: 'n. A contributing council may pass a resolution to withdraw its sup port from a health unit but (

a) the withdrawal of thecontributdngcounciI shall only take effect at the end of a fis'cal year of the health unit, and (

b) notice of the resolution shall be given to the Minister and to any other contributing councils participating in the operations of the health unit at least six months befo·re the end of the fiscal year. 23

The Alberta Hospitals Act 34.

(1) The Alberta Hospitals Act is amended by this section.

(2) Section 2 is amended (

a) by striking out clause (f), and (

b) by striking out clause (

j) and by substituting the following: (j) "hospital district" means a general hospital dis strict, and auxiliary hospital district, a general and auxiliary hospita!l district, a general hospital and nursing home district or a gen eral 'and auxiliary hospi1ta!1 and nursing home district;

(3) S e,ct,ion 8 is amended (

a) as to subsection (2), clause (

c) by striking out the words "and operating", (

b) by adding the following subsection after subsection (2) :

(2.1) A hospital district has no power to levy upon the included municipalities for any p'Ortion of its operating 'costs or any capital costs 'Other than those kinds prescribed by the regulations notwith standing anything in an 'Order 'Of the Lieutenant Governor in CouncE under this section.

(4) Section 13 is amended by striking out the words "operating or".

(5) Section 14 is amended by striking out clause (

i) and by SUbstituting the, following: (

i) prescribe the kinds of capital costs that may be in eluded in requisitions by district boards on munici palities in any year and the method of determining the amounts of those capital costs;

(6) Section 15 is amended (

a) by striking out the words ", operation and mainten ance", and (

b) as to clause (

a) by striking out the words ", main taining or operating".

(7) Section 23, subsection (1), clause (

a) is amended by striking out the words ", operation and maintenance".

(8) Section 53 is amended by striking out the words ", the municipality".

(9) Section 56 is struck out.

(10) Section 57, clause (

f) is amended by striking out the word ", municipalities". 24

(1) This

section amends

chapter 174 of the Revised Statutes of Alberta 1970. The effect of the amendments is to relieve muni cipalities or the burden of paying requisitions of hospital district boards in respect of operating costs and to make the Government of Alberta responsible for 100 per cent of the financing of operating costs of hospital district boards. (2) (

a) The definition of "excess costs" is struck out as the expression is no longer used in the Act. (

b) The definition of "hospital district" is recast to reflect amendments to

section 3 (1) in 1971.

(3) The amendment removes the power of a hospital district board to requisition an included municipality for money on the strength of an order in council that is inconsistent with the requi sitioning powers given by the Act and the regulations.

(4) The ·amendment removes the power of a municipality to make contributions to a non-district hospital for operating costs.

(5) Section 14 (

i) presently reads: 14. The Lieutenant Governor in Council may make regulations to carry out the intent ,of this' Part and without restricting the generality of the foregoing may make regulations to (

i) prescribe the method of determining the amounts that may be re quisitioned by district boards on municipalities in any year;

(6) The amendment removes the power of municipalities to make payments to hospital district boards to assist in the operation of its ho:spitals and the power to borrow money to meet requisitions by boards for operating costs.

(7) The 'amendment removes the power of a school district in a national park to levy taxes for the purposes of ;assisting a hospital district in the park to pay its operating costs.

(8) Section 53 presently reads: 53. Approved hospital operating costs shall be shared between the patients, the municipality and the Province on a basis which shall be set out in the regulations.

(9) Section 56 presently reads: 56. A municipality or a hospital district shall provide out of its general revenue and pay to the· hoard of a hospital any portion of the operating or capital costs of th8it hospital in excess of the amount of such costs which has been approved and paid .by the Commission, (

a) if that ho,sprital is owned or operated by that municipality or by that hospital district, or (

b) to the extent provided by the terms of any contract made pursuant to this Act between that municipality or hospital dis trict and the board of management of that hospital. The

section will be redundant by reason of other amendments to the Act in this Bill.

(10) Section 57 (

f) pr·esently reads: 57. The Lieutenant Governor in Council may make regulations: (

f) pres'cribing the basis o·f sharing the operating costs of hospitals between patients, municipalities and the Commission, the amounts to be paJid by patients for standard ward hospitaliza tion and other services and the minimum procedures to be fol lowed by hospitals in collecting such charges; 24

The Public Health Act 35. The Public Health Act is amended by striking out sections 35 and 36. The Social Development Act 36.

(1) The Social Development Act is amended by this section.

(2) Section 16, subsection (2) is amended by striking out the words "20 per cent" and by substituting the words "10 per cent".

(3) Section 18 is amended by striking out the words "80 per cent" and by sUbstituting the words "90 per cent".

(4) Section 19, subsection (2) is amended by striking out the words "20 per cent" and by substituting the words "10 per cent". 25

35. This

section will ;amend

chapter 294 olf the Revised Statutes of Alberta 1970. Sections 35 and 36 presently read: 35. The Council o,f every city, town, village, oounty and municipal district shall lin each year vote such sums as in the opinion of its local board are necessary for the carrying on of the work of the lo-cal boards of all health di~tricts within its houndaries. 36.

The Minister of Municipal Affairs, at the request of the Minister, shall, for the purpose of the carrying on of the work of the local board within an improvement distriet, expend out of the funds collected from such impr,Oovement district such sums of money as are necessary. The effect of the amendments is that the Government of Alberta will bear 100% of the costs of local boards of health. 36.

(1) This

section will amend

chapter 345 of the Revised Statutes 'of Alberta 1970. The effect of the amendment is to increase the contributions of the Government of Alberta to municipalities from 80% to 90% in respect of the provision of social assistance.

(2) Section 16 allows the Minister to recover from a municipality 20% of any social allowances provided by the Government in cases where the munireipality's responsibility to pay the allowances was in doubt but which the Minister 'later determines as being a liability of the municipa,lity. The maximum recovery will now be 10% instead of 20%.

(3) See note to subsection 0).

Section 18 is the main provision dealing with cost sharing of social assistance programs provided by municipalities.

(4) Section 19 deals with cases where the Government provides social allowances where the municipality refuses or fails to do so. Subsection (2) allows the Minister to recover 20% of the amount of the allowances provided by the Government. '.Dhe recovery limit is reduced to 10%. 25

PART 4 CONSEQUENTIAL, REPEAL AND COMMENCEMENT 37. The Homeowners Tax Discount Act is amended by striking out the words "the year 1966 and for subsequent years" and by sUbstituting the words "the years 1966 to 1972". 38. The Legislative Assembly Act is amended as to sec tion 12, by striking out clause. 16 and by substit,uting the following: 16. applying for or receiving 39. (a) (b) (c) (

i) a discount in respect of municipal taxes or a mobile unit licence fee pursuant to The H ome owners Tax Discount Act, or (ii) a homeowner assistance grant 'Or renter assist ance grant under The Senior Citizens Shelter Assistance Act, or (iii) a homeowner education tax refund or renter assistance grant under

Part 1 of The Alberta Property Tax Reduction Act, or

Section 116.1 of The. Municipal Taxation Act is amended as to subsectiorn (1) by deleting the words "home owners tax discount under The Homeowners Tax Discount Act" and substituting therefor the words "homeowner education tax refund under The Al berta Property Tax Reduction Act", as to subsection (2), clause (

a) by deleting the words "The. Homeowners Tax Discount Act" and substituting there for the words "The A lberta Prop erty Tax Reduction Act", as to subsection (2), clause (

c) by deleting the words "homeowners tax discount" and subst,ituting therefor the words "homeowner education tax re fund". 40. The Senior Citizens Shelter Assistance Act is amend ed as to

section 2 by striking out the words "1972 and sub sequent years" and by substituting the words "the year 1972". 41.

(1) The Municipalities Assistance Act is repealed.

(2) An affidavit submitted to the Minister under

section 4- of The Municipalities Assistance. Act in respect of 1973 shall be deemed to have been submitted under

section 28 of this Act. 26

37. This

section will amend

chapter 170 of the Revised statutes of Alberta 1970 so that the Act will not apply to municipal taxes for years subsequent to 1972. See also

section 42 of this Bill. 38. This

section will amend

chapter 204 of the Revised Statutes of Alberta

Section 12, clause 16 presently reads: 12. Nothing in this Act renders any person dneligible to be nominated for or elected as a member of the Legislative Assembly or disqualifies him from sitting or voting in the Legislat1ve Assembly, by reason only of the perSQn 16. applying for or receiving a municipal tax discount under The Homeowners Tax Discount Act, or 39. This

section will amend

chapter 251 of the Revised Statutes of Alberta 1970. 40. This

section will amend

chapter 86 of the Statutes of Alberta, 1972, in order to restrict its application to the year 1972. See also

section 42 of this Bill. 41. This

section will repeal

chapter 253 of the Revised statutes of Alberta 1970. 26

(1) The Home.owners Tax Discount Act is repealed on a date to be fixed by Proclamation.

(2) The Senior Citizens Shelter Assistance Act is rep pealed on a date to be fixed by Proclamation. 43. This act comes into force on the day upon which it is ass'ented to and upon so coming into fOTce ~hall be deemed to have been in force at all times on and after January 1, 1973. 27

42. This

section will allow for the repeal by Proclamation of

chapter 170 of the Revised Statutes of Alberta 1970 and

chapter 86 of the Statutes of Alberta, 1972 after the administrative work under those Acts has been completed. 27 Title: 1973 (17th, 2nd) Bill 48, The Alberta Property Tax Reduction Act

Document details

Collection	Alberta — Bills
Citation	L17 S2 5182
Type	bill
Volume / chapter	L17 S2 5182
Language	en
Format	json
Source	PROVINCIAL
Identifier	59ed56aec34c573a4cf27ce04af0a40193411adf

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