Alberta Gazette — 14 April 2007 (Part II)

14 April 2007

Alberta — Gazette

Alberta Regulation 49/2007

Livestock and Livestock Products Act

APPLICATION AND LICENCE FORM AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Agriculture and Food (M.O. 02/07)

on March 6, 2007 pursuant to

section 4(5) of the Livestock and Livestock Products

Act.

1 The Application and Licence Form Regulation

(AR 215/98) is amended by this Regulation.

Section 4 is amended by striking out "June 30, 2007" and

substituting "June 30, 2008".

--------------------------------

Alberta Regulation 50/2007

Livestock and Livestock Products Act

FEES AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Agriculture and Food (M.O. 03/07)

on March 6, 2007 pursuant to

section 3 of the Livestock and Livestock Products Act.

1 The Fees Regulation (AR 222/98) is amended by this

Regulation.

Section 2 is amended by striking out "June 30, 2007" and

substituting "June 30, 2008".

--------------------------------

Alberta Regulation 51/2007

Brand Act

BRAND AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Agriculture and Food (M.O. 04/07)

on March 6, 2007 pursuant to

section 26 of the Brand Act.

1 The Brand Regulation (AR 217/98) is amended by this

Regulation.

Section 8 is amended by striking out "June 30, 2007" and

substituting "June 30, 2008".

--------------------------------

Alberta Regulation 52/2007

Brand Act

LIS DELEGATED AUTHORITY AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Agriculture and Food (M.O. 05/07)

on March 6, 2007 pursuant to

section 18 of the Brand Act.

1 The LIS Delegated Authority Regulation (AR 220/98) is

amended by this Regulation.

Section 11 is amended by striking out "June 30, 2007" and

substituting "June 30, 2008".

--------------------------------

Alberta Regulation 53/2007

Livestock Identification and Brand Inspection Act

LIS DELEGATED AUTHORITY AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Agriculture and Food (M.O. 06/07)

on March 6, 2007 pursuant to

section 32 of the Livestock Identification and Brand

Inspection Act.

1 The LIS Delegated Authority Regulation (AR 221/98) is

amended by this Regulation.

Section 12 is amended by striking out "June 30, 2007" and

substituting "June 30, 2008".

Alberta Regulation 54/2007

Livestock and Livestock Products Act

LIS DELEGATED AUTHORITY AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Agriculture and Food (M.O. 07/07)

on March 6, 2007 pursuant to

section 40 of the Livestock and Livestock Products Act.

1 The LIS Delegated Authority Regulation (AR 218/98) is

amended by this Regulation.

Section 11 is amended by striking out "June 30, 2007" and

substituting "June 30, 2008".

--------------------------------

Alberta Regulation 55/2007

Stray Animals Act

LIS DELEGATED AUTHORITY AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Agriculture and Food (M.O. 08/07)

on March 6, 2007 pursuant to

section 27 of the Stray Animals Act.

1 The LIS Delegated Authority Regulation (AR 219/98) is

amended by this Regulation.

Section 13 is amended by striking out "June 30, 2007" and

substituting "June 30, 2008".

--------------------------------

Alberta Regulation 56/2007

Agricultural Pests Act

PEST AND NUISANCE CONTROL AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Agriculture and Food (M.O. 10/07)

on March 13, 2007 pursuant to

section 2 of the Agricultural Pests Act.

1 The Pest and Nuisance Control Regulation (AR 184/2001)

is amended by this Regulation.

Section 2(1) is amended by adding the following after

clause (x):

(

y) Clubroot (Plasmodiophora brassicae).

--------------------------------

Alberta Regulation 57/2007

City Transportation Act

CITY TRANSPORTATION AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Infrastructure and Transportation

(M.O. 03/07) on March 14, 2007 pursuant to

section 33 of the City Transportation

Act.

1 The City Transportation Regulation (AR 301/80) is

amended by this Regulation.

Section 10 is amended by striking out "2007" and

substituting "2008".

--------------------------------

Alberta Regulation 58/2007

Public Highways Development Act

HIGHWAY DEVELOPMENT CONTROL AMENDMENT REGULATION

Filed: March 20, 2007

For information only: Made by the Minister of Infrastructure and Transportation

(M.O. 04/07) on March 14, 2007 pursuant to

section 25 of the Public Highways

Development Act.

1 The Highway Development Control Regulation

(AR 242/90) is amended by this Regulation.

Section 15 is amended by striking out "2007" and

substituting "2008".

Alberta Regulation 59/2007

Municipal Government Act

DARWELL LAGOON COMMISSION REGULATION

Filed: March 21, 2007

For information only: Made by the Lieutenant Governor in Council (O.C. 109/2007)

on March 21, 2007 pursuant to

section 602.02 of the Municipal Government Act.

1 Establishment

2 Members

3 Services

4 Operating deficits

5 Sale of property

6 Profit and surplus

7 Conditions

Establishment

1 A regional services commission known as the Darwell Lagoon

Commission is established.

Members

2 The following municipalities are members of the Commission:

(

a) Lac Ste. Anne County;

(

b) Summer Village of Silver Sands;

(

c) Summer Village of South View.

Services

3 The Commission is authorized to provide sanitary sewage services.

Operating deficits

4 The Commission may not assume operating deficits that are shown

on the books of any of the member municipalities.

Sale of property

5(1) The Commission may not, without the approval of the Minister,

sell any of its land, buildings or personal property the purchase of

which has been funded wholly or partly by grants from the

Government of Alberta.

(2) The Minister may not approve a sale under subsection (1) unless

the Minister is satisfied

(

a) as to the repayment of grants from the Government of

Alberta and outstanding debt associated with that portion of

the land, buildings and personal property to be sold,

(

b) that the sale would not have a significant adverse effect on

the services the Commission provides, and

(

c) that the sale will be properly reflected in the rates

subsequently charged to the customers of the Commission.

Profit and surplus

6 Unless otherwise approved by the Minister, the Commission must

not

(

a) operate for the purpose of making a profit, or

(

b) distribute any of its surplus to its member municipalities.

Conditions

7 The Minister may make an approval under

section 5 or 6 subject to

any terms or conditions that the Minister considers appropriate.

--------------------------------

Alberta Regulation 60/2007

Social Care Facilities Licensing Act

SUPPORTIVE LIVING ACCOMMODATION REGULATION

Filed: March 21, 2007

For information only: Made by the Lieutenant Governor in Council (O.C. 125/2007)

on March 21, 2007 pursuant to

section 12 of the Social Care Facilities Licensing Act.

Definitions

2 Application

3 Accommodation standards

4 Condition of licence

5 Expiry

6 Coming into force

Definitions

1 In this Regulation,

(a) "Act" means the Social Care Facilities Licensing Act;

(b) "operator" means a person who operates a supportive living

facility;

Supportive Living Facilities, published by Alberta Seniors

and Community Supports and dated March 2007;

(d) "supportive living facility" means a social care facility for

adults referred to in

section 1(h)(

i) of the Act.

Application

2 This Regulation applies only to operators who are required to be

licensed under the Act.

Accommodation standards

3(1) Subject to subsection (2), an operator of a supportive living

facility shall operate and maintain the facility in accordance with the

Standards.

(2) An operator of a supportive living facility who has been issued a

conditional licence under

section 6 of the Act shall operate and

maintain the facility in accordance with the conditions imposed on the

licence.

Condition of licence

4(1) A director shall not issue or renew a licence under

section 6 of

the Act in respect of a supportive living facility unless the operator

demonstrates to the satisfaction of the director that the operator will

operate and maintain or continue to operate and maintain, as the case

may be, the supportive living facility in accordance with the Standards.

(2) Subsection (1) does not apply where a director issues a conditional

licence in respect of a supportive living facility.

Expiry

5 For the purpose of ensuring that this Regulation is reviewed for

ongoing relevancy and necessity, with the option that it may be

repassed in its present or an amended form following a review, this

Regulation expires on March 31, 2008.

Coming into force

6 This Regulation comes into force on April 1, 2007.

--------------------------------

Alberta Regulation 61/2007

Fisheries (Alberta) Act

GENERAL FISHERIES (ALBERTA) AMENDMENT REGULATION

Filed: March 21, 2007

For information only: Made by the Lieutenant Governor in Council (O.C. 126/2007)

on March 21, 2007 pursuant to

section 43 of the Fisheries (Alberta) Act.

1 The General Fisheries (Alberta) Regulation (AR 203/97) is

amended by this Regulation.

Section 32(1) is repealed.

--------------------------------

Alberta Regulation 62/2007

Fuel Tax Act

FUEL TAX REGULATION

Filed: March 21, 2007

For information only: Made by the Lieutenant Governor in Council (O.C. 132/2007)

on March 21, 2007 pursuant to

section 71 of the Fuel Tax Act.

Interpretation

Fuel Tax

2 No tax is payable

3 Calculation of tax on locomotive fuel

4 Prescribed fuels

5 Direct remitters

6 Tax remittance

7 Prescribed activity

8 Eligibility to apply for fuel tax exemption certificate

9 Application for fuel tax exemption certificate

to purchase clear tax-exempt fuel

10 Application for fuel tax exemption certificate

to purchase marked fuel

11 Evidence of exemption

12 General matters respecting certificates and cards

13 Credit against assessment

14 Sale of tax-exempt fuel

15 Sale of fuel - special circumstances

16 Sale of marked fuel to non-consumers

17 Possession of marked fuel

18 Purchases exceeding 300 litres per week

Refund of Tax

19 Prescribed activities

20 Refund of tax - general

21 Refund for bad debts

22 Unverifiable losses

Rebate of Tax

23 Rebate of tax - general

24 Rebate of tax - off-road uses

25 Rebate of tax - prescribed activities

26 Application of sections 24 and 25

Alberta Farm Fuel Benefit

27 Farm fuel distribution allowance

28 Circumstance for which grant is payable

29 Grant instead of allowance

30 Reimbursement to vendor

Registration

31 Prescribed activities

32 Application for registration

33 Marking fuel

34 Duty to notify Minister

Records, Invoices, Reports and Returns

35 Keeping records re sellers of fuel

36 Keeping records re refunds, rebates, etc.

37 Keeping records re use of prescribed fuels

38 Place of records

39 Invoices

40 Reports re sales of marked fuel

41 Returns

General Matters

42 Fuel to be volume adjusted

43 Interest

44 Service by Minister or officer

45 Service of notices and documents on Minister

46 Delegation of duty

47 Communication of information

48 Set-off

49 Small amounts owing

50 Repeal

51 Coming into force

Interpretation

1(1) In this Regulation,

(a) "Act" means the Fuel Tax Act;

(b) "air transport service" means a commercial air service that is

operated for the purpose of transporting persons or cargo in

an aircraft between 2 or more points;

exemption certificate;

(d) "biodiesel" means a fuel that

(

i) is comprised of mono-alkyl esters of long chain fatty

acids derived from vegetable oils or animal fats, and

(ii) meets the requirements of ASTM International Standard

ASTM D 6751, Standard Specification for Biodiesel

Fuel Blend Stock (B100) for Middle Distillate Fuels, as

amended from time to time;

(e) "bunker fuel" means a crude oil distillate having a viscosity

of greater than 5.5 cSt at 40§C;

(f) "calendar quarter" means a period of 3 months beginning on

the first day of January, April, July and October in each

calendar year;

(g) "calendar week" means the 7-day period beginning on

Monday and ending on Sunday;

(h) "commercial aircraft" means an aircraft that is used in an air

transport service;

(i) "commercial aircraft on an international flight" means a

commercial aircraft whose point of departure or point of

destination is outside Canada if the flight

(

i) originates in Canada and has a destination point outside

Canada, and no passengers or cargo are offloaded in

Canada after the flight leaves Alberta, or

(ii) originates outside Canada and has a destination or

stopover point in Alberta where passengers or cargo are

offloaded, if none of the passengers or cargo offloaded

in Alberta were loaded onto the aircraft in Canada;

(j) "commercial fisher" means a person who holds a commercial

fishing licence under the Fisheries Act (Canada) to fish for

commercial purposes;

(k) "condensate" means condensate as defined in the Gas

Resources Preservation Act;

(l) "custom farming" means the business of carrying out any

step in farming operations on behalf of another person,

including the transportation of

(

i) required farm machinery to and from the operation

location,

(ii) farm inputs, such as water, to a spraying operation, or

seed and fertilizer to a seeding operation, and

(iii) farm products from a harvesting operation, such as grain

or silage from a harvester, to the location where the

farm products are to be stored or used,

but only where the transportation is required to support the

custom farming operations and the vehicle used for

transportation is registered to the owner of the custom

farming operation;

(m) "dependant", in relation to another person, means

(

i) a spouse or adult interdependent partner of the person,

(ii) a child of the person under 21 years of age who is

wholly dependent on the person for support, or

(iii) a child of the person under 25 years of age who

(

A) is not married or in an adult interdependent

relationship, and

(

B) is in full-time attendance at an accredited

educational institution;

(n) "ethanol" means a fuel that

(

i) is derived from renewable or non-renewable sources,

and

(ii) meets the requirements of

(

A) ASTM International Standard ASTM D 4806,

Standard Specification for Denatured Fuel Ethanol

for Blending with Gasolines for Use as

Automotive Spark-Ignition Engine Fuel, as

amended from time to time, or

(

B) National Standard of Canada

CAN/CGSB-3.511-2005, Oxygenated Unleaded

Automotive Gasoline Containing Ethanol, as

amended from time to time;

(o) "exempt-sale vendor" means a vendor who is registered

under

section 22 of the Act to sell tax-exempt fuel to

consumers;

(p) "farm machinery" means any of the following when used by

a farmer in farming operations:

(

i) any machinery powered by an internal combustion

engine or stationary engine;

(ii) a boat or aircraft;

(iii) a vehicle that is not registered under the Operator

Licensing and Vehicle Control Regulation

(AR 320/2002);

(q) "farm truck" means a vehicle that

(

i) is owned or leased by a farmer,

(ii) is used exclusively in the conduct of farming operations,

and

(iii) is classified as a Class 2 commercial vehicle and is

registered for farm use under the Operator Licensing

and Vehicle Control Regulation (AR 320/2002) or, in

the case of a farmer who conducts farming operations

on land outside Alberta as described in clause (t), is

registered for farm use in the jurisdiction where the land

is situated;

(r) "farmer" means a person who is actively and directly

involved in farming operations in Alberta, where the market

value of production from the person's farming operations,

including farm income stabilization payments and crop

insurance payments, exceeds annually

(i) $10 000, or

(ii) $5000 where the farmer has no other income other than

a pension or supplement as defined in the Old Age

Security Act (Canada) or a benefit as defined in the

Canada Pension Plan;

(s) "farming operations" means, subject to subsection (2), one or

more of the following:

(

i) any step in the production of plants or domesticated

animals, including animal products or by-products;

(ii) the harvesting of peat moss;

(iii) custom farming;

(iv) the heating of buildings located on a farm by a farmer;

(

v) the personal use of a farm truck by a farmer and the

farmer's dependants;

(vi) the operation of an irrigation district, when carried out

by the board of directors of the irrigation district and its

employees, but not when carried out by a contractor;

(t) "farming operations in Alberta" includes farming operations

conducted on land outside Alberta

(

i) where the farmer conducting the operation is

(

A) an individual who is a resident of Alberta,

(

B) a partnership of which at least 50% is held by

partners who are residents of Alberta, or

(

C) a corporation of which at least 50% of the shares

of the class that, in the opinion of the Minister, has

the controlling voting rights are owned by

residents of Alberta,

(ii) where the farmer conducting the operations combines or

integrates them with the farmer's farming operations on

land in Alberta;

(u) "federal identification card" means a card issued under the

holder is on the Indian Register under the Indian Act

(Canada), if the Minister has agreed with the issuer of the

card to accept the card for the purposes of the Act and this

Regulation;

(v) "foreign operator" means a foreign operator, within the

meaning of the Canadian Aviation Regulations under the

Aeronautics Act (Canada), of an air transport service;

(w) "government authority" means

(

i) a city, town, village, summer village, municipal district,

specialized municipality or town under the Parks Towns

Act,

(ii) a public college or university as defined in the

Post-secondary Learning Act,

(iii) a Metis settlement,

(iv) a school board, or

(

v) a regional health authority;

(x) "identification card" means

(

i) a federal identification card, or

(ii) a ministerial identification card;

(y) "Indian" means an Indian as defined in the Indian Act

(Canada);

(z) "Indian band" means a band as defined in the Indian Act

(Canada);

(aa) "kerosene" means a light petroleum distillate that meets the

requirements of National Standard of Canada

CAN/CGSB-3.3-99, Kerosene, as amended from time to

time, but does not include aviation fuel;

(bb) "Minister" means the Minister of Finance, except

(

i) in sections 8(4) and 10(2), where it means the Minister

of Agriculture and Food, and

(ii) in sections 1(1)(t)(i)(C), 10(4) and (5), 12 and 28, where

it means the Minister of Finance or the Minister of

Agriculture and Food, as the circumstances require;

(cc) "ministerial identification card" means a fuel tax exemption

certificate issued in the form of an identification card by the

Minister under

section 9;

(dd) "officer" means

(

i) a police officer as defined in the Police Act,

(ii) a special constable appointed under the Police Act or,

after April 30, 2007, a peace officer appointed under the

Peace Officer Act, and

(iii) except in sections 50 and 51 of the Act, any person

appointed by the Minister as an officer;

(ee) "off-road area" means any area that is

(

i) not a highway as defined in the Traffic Safety Act,

(ii) a licence of occupation road,

(iii) a private road on private or Crown land, or

(iv) a highway under construction, if the road is closed to

travel by the public;

(ff) "passenger" means a person, other than a crew member, who

is carried on a boat or aircraft;

(gg) "refinery" includes a facility where a product is

manufactured or refined from crude oil, bitumen or another

substance into a fuel taxable under the Act;

(hh) "reserve" means a reserve as defined in the Indian Act

(Canada).

(2) The following are not farming operations:

(

a) the business of adding value to farm products by

manufacturing, packaging, mixing, grinding or otherwise

processing them, when carried out by any person other than

the farmer who produced them;

(

b) subject to subsection (1)(l), the transportation of

(

i) farm products by a person other than the farmer who

produced them, or

(ii) farm inputs by a person other than the farmer who will

use them for farming operations;

(

c) the renting out by a lessor of farm land, buildings, livestock,

motor vehicles, machinery or other assets, and any activities

related to the maintenance or improvement of the rented

assets;

(

d) the raising of animals or production of feed for animals

(

i) commonly kept as pets, or

(ii) for display in a zoo;

(

e) the use of farm machinery or farm trucks for a purpose other

than farming operations in Alberta;

(

f) the use of any vehicle or machinery other than a farm truck

or farm machinery;

(

g) any activity carried out by a person who is not a farmer;

(

h) the business of constructing farm buildings or farm fences by

any person other than the farmer using those structures;

(

i) the business of providing various services or sales, or both, to

a farmer, including but not limited to

(

i) banking, accounting, consulting, veterinary and other

animal health services, and

(ii) sales and services of various production inputs and farm

machinery.

(3) For the purposes of subsection (1)(r), the market value of

production from a person's farming operations is calculated by

combining

(

a) income from custom farming, and

(

b) the value of farm products produced, other than as part of

custom farming, regardless of whether the farm products are

sold, retained in inventory, consumed by the farmer or the

farmer's dependants or used by the farmer in the course of

farming operations.

(4) A person may elect to use an annual average of estimated

production, calculated in accordance with subsection (3), for the next

36 months as the basis for determining that person's market value of

production for each of the 12 months within that period.

(5) For the purposes of

section 1(

n) of the Act, natural gas is excluded

from the definition of fuel.

(6) A reference in the Act and this Regulation to a fuel tax exemption

certificate includes a ministerial identification card issued under

section 9(3).

(7) For the purposes of the Act and this Regulation, "remove fuel from

a terminal" means the removal of fuel from a terminal by the owner of

the fuel, either by the owner itself or by another person authorized by

the owner to remove the fuel.

(8) For the purposes of the Act, "bulk storage tank" means a tank

(

a) in which liquefied petroleum gas is stored, and

(

b) from which less than 50% of the liquefied petroleum gas is

sold directly to consumers.

(9) For the purposes of the Act and this Regulation, fuel that is not

marked fuel is clear fuel.

Fuel Tax

No tax is payable

2 For the purposes of

section 4(3)(

b) of the Act, no tax is payable

under that

section at the time fuel is

(

a) rebranded or purchased before the fuel is removed from a

refinery or terminal, or

(

b) removed from a refinery and delivered to a terminal.

Calculation of tax on locomotive fuel

3 Every recipient who operates a locomotive shall calculate the

amount of fuel used in Alberta in accordance with a method approved

or established by the Minister.

Prescribed fuels

4 For the purposes of

section 11(1)(

a) of the Act, the following are

prescribed fuels:

(

a) biodiesel;

(

b) ethanol;

(

c) the following fuels when used to generate motive power by

means of an internal combustion or turbine engine:

(

i) bunker fuel;

(ii) kerosene;

(iii) methanol;

(iv) condensate.

Direct remitters

5(1) Subject to subsection (2), a recipient described in

section 12(2) of

the Act is a direct remitter only when the person carries out an activity

described in

section 12(2) of the Act.

(2) For the purposes of

section 4(3)(a)(ii) of the Act, a recipient is a

direct remitter for all purposes if the recipient

(

a) operates a refinery in Alberta other than a refinery that solely

refines one or more prescribed fuels referred to in

section 4,

(

b) manufactures, refines or acquires in, or imports into, Alberta

not less than a total of 500 million litres of clear fuel

annually.

Tax remittance

6(1) Subject to this section, a direct remitter shall remit any tax

payable by the direct remitter in a calendar month so that it is received

by the Minister not later than 28 days following the end of that

calendar month.

(2) Every recipient who is an interjurisdictional carrier shall remit any

tax payable in a calendar quarter by the recipient so that it is received

by the Minister not later than the last day of the month following the

end of that calendar quarter.

(3) Every recipient who operates a locomotive shall remit any tax

payable in a calendar month by the recipient so that it is received by

the Minister not later than 28 days following the end of that calendar

month.

(4) A direct remitter referred to in

section 5(2) who purchases fuel

from another direct remitter under

section 4(3)(a)(ii) of the Act shall

remit the tax payable on that fuel so that it is received by the Minister

not later than 28 days following the calendar month in which the fuel

was purchased.

(5) The Minister may require a direct remitter to remit tax earlier than

the date stipulated under this

section by providing a direction in

writing to that effect to the direct remitter.

(6) The Minister may require a direct remitter to provide security

satisfactory to the Minister in an amount not exceeding 3 times the

estimated tax to be remitted by the direct remitter in each calendar

month.

(7) Where a recipient is required under

section 12 of the Act to remit

tax to the person who supplied the recipient with fuel, the Minister

may instead direct the recipient to remit the tax directly to the Minister

in the time and manner specified by the Minister.

(8) A person who is liable under

section 18, 19 or 20 of the Act to pay

tax and the amount of any farm fuel distribution allowance received by

the person shall remit the tax and the amount of the farm fuel

distribution allowance to the Minister within 7 days from the date the

tax and the amount of the farm fuel distribution allowance becomes

payable.

Prescribed activity

7 For the purposes of

section 12(2)(

h) of the Act, the use of a

prescribed fuel referred to in

section 4(

c) to generate motive power by

means of an internal combustion or turbine engine is a prescribed

activity.

Eligibility to apply for fuel tax exemption certificate

8(1) For the purposes of sections 8 and 9 of the Act, the following

consumers are eligible to apply to the Minister for a fuel tax exemption

certificate to purchase clear tax-exempt fuel from an exempt-sale

vendor for the following prescribed purposes or uses:

(

a) a consumer for the purpose of purchasing liquefied petroleum

gas from a distributor of liquefied petroleum gas for use in

mining operations in Alberta;

(

b) an Indian or Indian band for the purpose of purchasing fuel

(

i) a reserve, or

(ii) a place referred to in subsection (2) before April 1, 2008

or such later date as the Minister determines

for personal use by the Indian or for use by the Indian band,

as the case may be.

(2) For the purposes of subsection (1)(b), the places on which an

Indian or Indian band may purchase clear tax-exempt fuel are as

follows:

(

a) on the settlement known as the Garden River settlement,

located in the southwest corner of Wood Buffalo National

Park;

(

b) on the land legally described as Plan 0322267, Block 1, Lot

1, excepting thereout all mines and minerals, as long as that

land is owned by Heart Lake Natural Resource Development

Incorporated on behalf of the Heart Lake First Nation.

(3) For the purposes of sections 8 and 9 of the Act, a consumer,

including a farmer, is eligible to apply to the Minister for a fuel tax

exemption certificate to purchase marked fuel from an exempt-sale

vendor for the following prescribed purposes or uses:

(

a) for commercial purposes for use in an engine owned or

operated by the consumer, other than an engine

(

i) that drives a motor vehicle, boat or aircraft, or

(ii) that solely regulates the temperature in a trailer or

container used for the commercial transportation of

goods

and then only if the fuel is in the fuel system of the engine or

is being transported or kept in storage by the person for use

in such an engine;

(

b) for commercial purposes for use in a motor vehicle that is not

required to be licensed or registered under any provincial or

federal enactment in respect of its operation, and then only if

the fuel is in the fuel system of the motor vehicle or is being

transported or kept in storage for use in the motor vehicle;

(

c) for use by a government authority in an engine owned or

operated by the government authority other than an engine

that drives a motor vehicle, boat or aircraft, and then only if

the fuel is in the fuel system of the engine or is being

transported or kept in storage by the person for use in the

engine;

(

d) for use by a government authority in a motor vehicle that is

not required to be licensed or registered under any provincial

or federal enactment in respect of its operation, and then only

if the fuel is in the fuel system of the motor vehicle or is

being transported or kept in storage for use in the motor

vehicle;

(

e) to produce heat or light other than in

(

i) a motor vehicle, boat or aircraft,

(ii) a locomotive, or

(iii) a trailer or container used for the commercial

transportation of goods;

(

f) for any purpose other than burning it in an internal

combustion or turbine engine.

(4) For the purposes of sections 8, 9 and 16 of the Act, a farmer is

eligible to apply to the Minister for a fuel tax exemption certificate to

purchase marked fuel at the reduced price from an exempt-sale vendor

for farming operations in Alberta carried on by the farmer.

Application for fuel tax exemption certificate

to purchase clear tax-exempt fuel

9(1) A consumer who is eligible under

section 8(1) to apply for a fuel

tax exemption certificate may do so in a form and manner specified by

the Minister.

(2) On receipt of an application under subsection (1), the Minister

shall review the application and may request additional information to

determine the applicant's eligibility.

(3) If the Minister approves the application, the Minister shall issue a

fuel tax exemption certificate except where the applicant is an Indian

or Indian band, in which case the Minister shall issue a fuel tax

exemption certificate in the form of a ministerial identification card

containing an approval number.

(4) The Minister shall not issue a ministerial identification card to an

Indian if the Indian is less than 16 years old.

(5) The Minister shall not issue a ministerial identification card to an

Indian band unless all or part of the Indian band's reserve is in Alberta

or unless the Indian band has an office in Alberta.

(6) The Minister may, on any conditions specified by the Minister,

issue multiple ministerial identification cards to an Indian band for use

by its employees or agents.

Application for fuel tax exemption certificate

to purchase marked fuel

10(1) A consumer who is eligible under

section 8(3) to apply for a

fuel tax exemption certificate may do so in a form and manner

specified by the Minister.

(2) A farmer who is eligible under

section 8(4) to apply for a fuel tax

exemption certificate may do so in a form and manner specified by the

Minister.

(3) A person may not apply for a fuel tax exemption certificate under

subsection (1) or (2) if the person already holds, or has made

application for, a certificate under the other subsection.

(4) On receipt of an application under subsection (1) or (2), the

Minister shall review the application and may request additional

information to determine the applicant's eligibility.

(5) If the Minister approves the application, the Minister shall issue a

fuel tax exemption certificate containing an approval number.

Evidence of exemption

11(1) For the purposes of sections 8 and 18 of the Act, the following

are prescribed types of evidence authorizing the following consumers

to purchase clear tax-exempt fuel from an exempt-sale vendor for the

following prescribed purposes or uses:

(

a) if the consumer is an Indian, a federal identification card to

purchase fuel on a reserve or a place referred to in

section

8(2) for personal use by the Indian;

(

b) if the consumer is the armed forces of another country

stationed in Alberta, documentation satisfactory to the

Minister showing the consumer's status and authorizing the

consumer to purchase fuel for use by the armed forces in

Alberta;

satisfactory to the Minister authorizing the consumer to

(

d) if the consumer is a foreign operator of an air transport

service, documentation satisfactory to the Minister that the

operator qualifies as a foreign operator under the Aeronautics

Act (Canada), which authorizes the consumer to purchase

aviation fuel for use in a commercial aircraft on an

international flight.

(2) For the purposes of

section 8(1) of the Act, a valid approval

number is prescribed evidence of the fuel tax exemption certificate that

contains the approval number when the approval number is presented

by the person to whom the fuel tax exemption certificate was issued.

General matters respecting certificates and cards

12(1) A fuel tax exemption certificate expires on the earliest of

(

a) the expiry date shown on the certificate,

(

b) the date the person to whom the certificate was issued ceases

to conduct activities that qualify the person to obtain the

certificate, and

(

c) the date the certificate is cancelled by the Minister.

(2) The Minister may, where the Minister considers it appropriate to

do so, extend the expiry date of a fuel tax exemption certificate or any

series of certificates.

(3) The Minister may amend an approval number at any time on

notice to the holder of the fuel tax exemption certificate and, on

amendment, the previous approval number ceases to have any force or

effect.

(4) For the purposes of sections 9 and 10, the Minister may refuse to

issue a fuel tax exemption certificate if

(

a) the Minister determines that the applicant does not meet the

requirements of

section 9 or 10, as the case may be,

(

b) the Minister determines that the applicant has contravened

the Act or this Regulation or any other enactment that

provides for the imposition of a tax or levy,

(

c) the applicant has already been issued a valid fuel tax

exemption certificate,

(

d) the applicant has an overdue debt to the Crown,

(

e) in the case of an applicant who is a farmer, the Minister

determines that the applicant has provided an unreasonable

estimate of production under

section 1(4), or

(

f) the Minister determines that some or all of the information

provided on the application is false or misleading.

(5) The Minister may suspend or cancel a fuel tax exemption

certificate if

(

a) the Minister determines that the holder no longer meets the

requirements of

section 9 or 10, as the case may be,

(

b) the Minister determines that the holder of the fuel tax

exemption certificate has contravened the Act or this

Regulation or any other enactment that provides for the

imposition of a tax or levy,

(

c) the holder of the fuel tax exemption certificate has an

overdue debt to the Crown,

(

d) the fuel tax exemption certificate has been lost, stolen,

destroyed or is unusable due to damage, or

(

e) the Minister determines that information provided to the

Minister by the holder of the fuel tax exemption certificate is

false or misleading.

(6) The Minister may declare a federal identification card to be invalid

for the purposes of the Act and this Regulation if

(

a) the Minister determines that the holder of the federal

identification card has contravened the Act or this Regulation

or any other enactment that provides for the imposition of a

tax or levy, or

(

b) the holder of the federal identification card has an overdue

debt to the Crown.

(7) If the Minister has suspended or cancelled a fuel tax exemption

certificate, or has declared a federal identification card to be invalid,

the Minister shall notify the holder of the certificate or card and any

relevant exempt-sale vendors of that fact.

(8) A fuel tax exemption certificate is valid until it expires under

subsection (1) or (2) unless the certificate is suspended or cancelled

under subsection (5).

(9) The suspension or cancellation of a fuel tax exemption certificate

suspends or cancels, as the case may be, the approval number of that

certificate.

(10) If the Minister declares a federal identification card to be invalid

for the reason referred to in subsection (6)(

b) and the debt is

subsequently paid, the Indian or Indian band may apply under

section

9 for a fuel tax exemption certificate in the form of a ministerial

identification card.

(11) The Minister may reinstate a fuel tax exemption certificate that

was suspended under subsection (5).

(12) If a fuel tax exemption certificate is reinstated under subsection

(11), the Minister shall notify the holder of the certificate and any

relevant exempt-sale vendors of that fact.

Credit against assessment

13(1) If a ministerial identification card issued under

section 9 has

been suspended or cancelled or the Minister has declared a federal

identification card to be invalid for the reason referred to in

section

12(6)(b), the Minister may, after receiving an application in a form

specified by the Minister, credit against the amount of the overdue debt

(

a) the amount of taxes paid under the Act,

(

b) the amount of taxes or amount of a penalty equal to taxes

paid under the Tobacco Tax Act, or

(

c) the amount of tourism levies paid under the Tourism Levy Act

on any subsequent purchase of fuel, tobacco or accommodation, as the

case may be.

(2) A credit under subsection (1) may be given only if the sale of the

fuel, tobacco or accommodation would otherwise be a tax-exempt sale

under the Act, the Tobacco Tax Act or the Tourism Levy Act, as the

case may be, except for the fact that the person's ministerial

identification card has been suspended or cancelled or the person's

federal identification card has been declared to be invalid, as the case

may be.

(3) If the amount of a credit exceeds the amount of the overdue debt,

the Minister shall refund any excess amount of tax paid to the person

who paid the tax.

Sale of tax-exempt fuel

14(1) Subject to subsections (2) and (3), an exempt-sale vendor shall,

before selling tax-exempt fuel to a consumer,

(

a) verify the consumer's fuel tax exemption certificate or

approval number or other evidence of exemption with the

Minister in a manner specified by the Minister,

(

b) in the case where the consumer presents a fuel tax exemption

certificate or approval number, record the approval number,

and

(

c) take reasonable steps to ensure that the fuel is intended for a

prescribed purpose or use.

(2) If the consumer is an Indian, the exempt-sale vendor shall

(

a) record the approval number of the ministerial identification

card or, if the Indian presents a federal identification card, the

number that appears on the federal identification card, and

(

b) take reasonable steps to ensure that the consumer is the

person identified on the identification card, and the fuel is for

personal use.

(3) If the consumer is an Indian band, the exempt-sale vendor shall

(

a) record the approval number of the ministerial identification

card, and

(

b) take reasonable steps to ensure that the fuel is intended for

Indian band purposes and is paid for by the band.

(4) An exempt-sale vendor shall, before selling fuel to a farmer at the

reduced price,

(

a) verify the farmer's fuel tax exemption certificate or approval

number with the Minister in a manner specified by the

Minister,

(

b) record the approval number, and

(

c) take reasonable steps to ensure that the fuel is intended for

farming operations in Alberta.

(5) An exempt-sale vendor shall report sales of tax-exempt fuel to the

Minister in the time and manner specified by the Minister.

(6) The Minister may require an exempt-sale vendor to complete a

voucher in a form specified by the Minister

(

a) in circumstances where an Indian or Indian band has

purchased more than 300 litres of fuel in a calendar week, or

(

b) in any other circumstance specified by the Minister.

(7) The Minister may require an exempt-sale vendor to provide proof

that the exempt-sale vendor has purchased and paid for fuel sold

exempt from tax before paying a refund to the vendor under

section 14

of the Act in respect of that fuel.

Sale of fuel - special circumstances

may, if authorized in writing by the Minister, sell the fuel to the Town

of Banff or the Municipality of Jasper.

(2) Fuel sold under subsection (1) is deemed to be a rebrand by the

Sale of marked fuel to non-consumers

16 A person registered to sell marked fuel shall, before selling

marked fuel to a recipient other than a consumer, verify in a manner

specified by the Minister that the recipient is eligible to be in

possession of marked fuel.

Possession of marked fuel

17 For the purposes of

section 20(1)(

b) of the Act, a person is

eligible to be in possession of marked fuel if

(

a) the person is registered under

section 22 of the Act to mark

fuel or sell marked fuel,

(

b) the person is an authorized employee or agent of a person

referred to in clause (

a) in the carrying out of the employee's

duties,

(

c) the person is in possession of the marked fuel for the purpose

only of transporting it to a person referred to in clause (

a) or

(

b) or

section 20(1)(

a) of the Act, and then only in a

container that is not connected to any fuel system of an

internal combustion engine in or on a motor vehicle or

railway car transporting marked fuel in a way that permits the

marked fuel to enter or be used as fuel in that fuel system,

(

d) the person is a purchaser of a farm truck or farm machinery,

and then only if the marked fuel is in the fuel system of the

farm truck or farm machinery at the time of its delivery to the

purchaser,

(

e) the person is an officer or other person employed or engaged

in the administration or enforcement of the Act or this

Regulation, and then only for purposes related to the

administration or enforcement of the Act or this Regulation,

(

f) the person operates a fuel testing facility designated by the

Minister, or

(

g) the person is authorized in writing by an officer to be in

possession of marked fuel.

Purchases exceeding 300 litres per week

18(1) An Indian or Indian band who purchases more than 300 litres of

clear tax-exempt fuel in a calendar week shall

(

a) at the time of purchase,

(

i) advise the vendor that the weekly purchases of the

Indian or Indian band, as the case may be, have

exceeded 300 litres of tax-exempt fuel, and

(ii) advise the vendor of the intended use of that fuel,

and

(

b) maintain records of the use of that fuel.

(2) If an Indian or Indian band fails to provide the information

required under subsection (1), any purchases of more than 300 litres of

fuel per week are presumed not to be for personal use or use by the

Indian band, as the case may be.

Refund of Tax

Prescribed activities

19 For the purposes of

section 14(2)(b)(

v) of the Act, the prescribed

persons and prescribed circumstances are the following:

(

a) tax was charged or remitted, or both, in error by a recipient;

(

b) the recipient's fuel was unsaleable due to contamination;

(

c) liquefied petroleum gas was sold by a vendor to a consumer

from a system other than one used to dispense liquefied

petroleum gas for use as a motive fuel and was used for a

purpose other than as a motive fuel;

(

d) tax was remitted in respect of fuel sold to a recipient other

than a consumer on credit where all or a portion of the

amount of the debt in respect of the sale is a bad debt.

Refund of tax - general

20(1) This

section applies in respect of a refund of tax under

section

14 of the Act except in respect of a refund for a bad debt to which

section 21 of this Regulation applies.

(2) Subject to this section, an application for a refund of tax under

section 14 of the Act must

(

a) be made in a form and manner specified by the Minister,

(

b) be accompanied with invoices and any other records and

documents required by the Minister

(

i) to prove the claim, and

(ii) to determine the amount of fuel tax to be refunded,

and

(

c) subject to subsections (3) to (5), be received by the Minister

not later than 3 years from the end of the year in which the

circumstance giving rise to a claim for a refund has occurred.

(3) An application for a refund of tax under

section 14(2)(b)(iii) of the

Act must be received by the Minister within one year from the date the

fuel was stolen or destroyed.

(4) An application for a refund of tax paid by an exempt-sale vendor

in respect of tax-exempt sales of clear fuel to Indians and Indian bands

must be made every calendar week using electronic means of a type or

class specified by the Minister in accordance with instructions

specified by the Minister.

(5) An application for a refund of tax paid by a vendor of liquefied

petroleum gas relating to tax-exempt sales to consumers or sales on

which no tax is payable under the Act must

(

a) be made using electronic means of a type or class specified

by the Minister in accordance with instructions specified by

the Minister, and

(

b) be made no more frequently than weekly.

(6) Notwithstanding subsections (4) and (5), the Minister may accept

an application for a refund that is in a paper form authorized by the

Minister.

(7) On receipt of an application under this section, the Minister shall

review the application and may request additional information to

determine the applicant's eligibility.

(8) If the Minister determines that the applicant is entitled to a refund,

the Minister shall pay the refund in the amount determined by the

Minister under subsection (9).

(9) Subject to subsection (10), the amount of refund the Minister may

pay under subsection (8) is equal to the amount of tax paid under the

Act by the claimant on the volume of fuel eligible for a refund.

(10) The amount of refund the Minister may pay under subsection

(8) in respect of fuel that was rebranded to a fuel with a lower tax rate or

no tax rate or to a non-taxable product is the difference between the tax

paid on the fuel before it was rebranded and the tax rate applicable on

the fuel after it was rebranded.

Refund for bad debts

21(1) In this section, "bad debt" means a debt owing by a purchaser,

other than a consumer, to a recipient that is established by the recipient

to have become uncollectible and that has been included in computing

the recipient's income for the current or a preceding taxation year for

the purposes of the Income Tax Act (Canada).

(2) For the purposes of subsection (1), a debt is not uncollectible

unless the recipient

(

a) has exhausted all efforts to collect the debt that would

reasonably be expected to be made by a creditor who is

dealing at arm's length with a debtor, and

(

b) in the case of a bankruptcy or receivership of a debtor, has

filed a claim with the trustee or receiver that includes the

amount of the fuel tax owing shown separately.

(3) For the purposes of subsection (2)(a), a recipient has not exhausted

all efforts to collect the debt if the recipient continues to sell fuel to the

person after the recipient has established that the debt owing by that

person has become uncollectible.

(4) An application for a refund of tax under

section 14 of the Act in

respect of a bad debt must

(

a) be made in a form and manner specified by the Minister,

(

b) be accompanied with invoices and any other records and

documents required by the Minister

(

i) to prove the claim, and

(ii) to determine the amount of fuel tax to be refunded,

and

(

c) be received by the Minister within 90 days after the earlier of

(

i) the date that a notice of the bankruptcy or notice of the

appointment of a receiver is received by the applicant,

and

(ii) the date that the debt has been written off as a bad debt

in the applicant's books of account.

(5) On receipt of an application under this section, the Minister shall

review the application and may request additional information to

determine the applicant's eligibility.

(6) If the Minister determines that the applicant is entitled to a refund,

the Minister shall pay the refund in the amount determined by the

Minister in accordance with subsection (7).

(7) The amount of refund that the Minister may pay under subsection

(6) is to be calculated in accordance with the following formula:

Amount of Refund = x C

where

A is the amount of the uncollectible debt at the time of the

application;

B is the original amount of the debt at the time of sale;

C is the amount of tax that was remitted relating to the sale.

(8) If a recipient receives a refund of tax in respect of a bad debt, but

manages to collect full or partial payment of the debt, the recipient

shall pay back to the Minister that portion of the refund related to the

amount of the debt so collected calculated in accordance with the

following formula:

Portion of Refund = x C

where

A is the amount of debt collected;

B is the amount of uncollectible debt at the time of the

application for refund;

C is the amount of the refund received under this section.

(9) When a refund is paid under this section, the Minister is

subrogated to the rights of the applicant to recover that amount from

the debtor.

Unverifiable losses

22 For the purposes of

section 14(5)(

b) of the Act, the Minister may

provide an allowance of 0.25% of the tax payable on the volume of

fuel removed from a refinery or terminal by a direct remitter referred

to in

section 5(2).

Rebate of Tax

Rebate of tax - general

23(1) The Minister may pay a rebate under

section 15 of the Act in

respect of the tax paid on clear fuel used by a consumer for the

following prescribed purposes and uses:

(

a) fuel used by a licensed commercial fisher in Alberta in a

commercial boat for commercial fishing purposes;

(

b) if the applicant is an interjurisdictional carrier, fuel purchased

by the applicant in Alberta and used outside Alberta in a

commercial vehicle that is part of the applicant's fleet of

qualified motor vehicles under the International Fuel Tax

Agreement;

(

c) fuel purchased in Alberta for its own use by a country or state

other than Canada, a political subdivision of that country or

state, an agency of that country, state or political subdivision

or an accredited person representing that country, state or

political subdivision in Canada;

(

d) fuel purchased by an Indian or Indian band who would

otherwise have been entitled under

section 8 of the Act to

purchase clear tax-exempt fuel at a location described in

section 8(1)(

b) of this Regulation except for the fact that

(

i) in the case of an Indian, the Indian's ministerial

identification card has been suspended or cancelled or,

if applicable, the Indian's federal identification card has

been declared by the Minister to be invalid, or

(ii) in the case of an Indian band, the Indian band's

ministerial identification card has been suspended or

cancelled;

(

e) fuel purchased by a consumer, other than an Indian or Indian

band, who is entitled to purchase clear tax-exempt fuel,

where a fuel tax exemption certificate or other prescribed

evidence of exemption was not, for the reasons acceptable to

the Minister, provided at the time the fuel was purchased;

(

f) liquefied petroleum gas or aviation fuel used for farming

operations in Alberta;

(

g) fuel purchased by a member of the Diplomatic Corps if the

person is listed in the current edition of Diplomatic, Consular

and other Representatives in Canada, as published by the

(

h) fuel used for farming operations in Alberta by a farmer

licensed under the International Fuel Tax Agreement in a

farm truck that is part of the farmer's fleet of qualified motor

vehicles under the International Fuel Tax Agreement;

(

i) fuel purchased in Alberta by the applicant and transported in

bulk to a jurisdiction outside Alberta by the applicant, if tax

is payable on the fuel in that jurisdiction and the applicant

has paid the tax owing;

(

j) fuel used in a commercial tour boat that is capable of

carrying 20 or more passengers;

(

k) aviation fuel purchased in Alberta for use by a domestic air

transport service in a commercial aircraft on an international

flight.

(2) An application for a rebate of tax under

section 15 of the Act for

fuel used for a purpose or use described in subsection (1) must

(

a) be made in a form and manner specified by the Minister,

(

b) be accompanied with invoices and any other records and

documents required by the Minister

(

i) to prove the claim, and

(ii) to determine the amount of the rebate,

(

c) subject to subsections (3), (4) and (5), be made in respect of

each calendar quarter, and

(

d) be received by the Minister not later than 3 years after the

end of the year in which the fuel was purchased.

(3) An application for a rebate for fuel used for a purpose or use

described in subsection (1)(

d) may, subject to subsection (2)(d), be

made at any time.

(4) An application for a rebate for fuel used for a purpose or use

described in subsection (1)(

f) and (

h) may not be made more

frequently than every 3 months.

(5) An application for a rebate for fuel used for a purpose or use

described in subsection (1)(

k) may be made monthly.

(6) On receipt of an application under subsection (2), the Minister

shall review the application and may request additional information to

determine the applicant's eligibility.

(7) If the Minister determines that the applicant is entitled to a rebate,

the Minister shall pay the rebate in the amount determined by the

Minister in accordance with subsection (8).

(8) The amount of a rebate the Minister may pay under subsection

(7) is equal to the amount of tax paid by the claimant on the volume of

fuel eligible for the rebate.

Rebate of tax - off-road uses

24(1) In addition to the purposes and uses described in

section 23, the

Minister may pay a rebate of tax under

section 15 of the Act on clear

fuel used by a consumer for the following prescribed purposes and

uses:

(

a) fuel used in a motor vehicle driven on an off-road area by a

government authority;

(

b) fuel used in a motor vehicle licensed or registered in respect

of its operation under any provincial or federal enactment

that is driven on an off-road area for commercial purposes;

(

c) fuel used for regulating the temperature in a trailer or

container used for the commercial transportation of goods,

where the trailer or container is located on an off-road area;

(

d) fuel used in circumstances in which the Act would have

permitted the use of marked fuel, where the Minister is of the

opinion that marked fuel was not reasonably available.

(2) An application for a rebate for fuel used for a purpose or use

described in subsection (1) must

(

a) be made in a form and manner specified by the Minister,

(

b) be made in respect of each calendar quarter,

(

c) be accompanied with the following documents satisfactory to

the Minister:

(

i) in the case of a first application,

(

A) invoices or other documents supporting all eligible

fuel purchases for the calendar quarter,

(

B) documents supporting the consumption rates of

fuel used in each activity in all eligible motor

vehicles for which the claim is made,

(

C) detailed records showing the time spent and the

fuel consumed for each activity during the claim

period or, alternatively, a survey respecting the

time spent and the fuel consumed that is prepared

in a form and manner specified by the Minister and

using the methodology required by the Minister,

and

(

D) any additional documents the Minister may

require;

(ii) in the case of subsequent applications, any documents

that the Minister may require,

and

(

d) be received by the Minister not later than 3 years after the

end of the year in which the fuel was purchased.

(3) For the purposes of subsection (2), "activity" means the following

activities in respect of an eligible motor vehicle:

(

a) the motor vehicle is travelling on an off-road area;

(

b) the motor vehicle is travelling on an area other than an

off-road area;

(

c) the engine of the motor vehicle is idling while the motor

vehicle is on an off-road area;

(

d) the engine of the motor vehicle is idling while the motor

vehicle is on an area other than an off-road area;

(

e) if applicable, the power take off of the engine of the motor

vehicle is in use while the motor vehicle is on an off-road

area;

(

f) if applicable, the power take off of the engine of the motor

vehicle is in use while the motor vehicle is on an area other

than an off-road area;

(

g) the engine of the motor vehicle is shut off.

(4) In order to apply for a rebate under this section, the consumer must

first apply for enrolment with the Minister, in a form and manner

specified by the Minister.

(5) If the Minister approves the enrolment, the enrolment is effective

from the date determined by the Minister.

(6) The Minister may refuse an application for enrolment or cancel an

enrolment if the Minister determines that the consumer is not eligible

or is no longer eligible to be enrolled under this section.

(7) In order to qualify for a rebate for fuel used in circumstances

described in subsection (1)(d), the applicant must have had a fuel tax

exemption certificate issued under

section 8(3) or (4) at the time of the

purchase of the fuel in respect of which the application is made.

(8) An applicant who is licensed under the International Fuel Tax

Agreement during the claim period may not apply for a rebate under

this

section until the applicant has filed a return under the International

Fuel Tax Agreement covering the period for which the rebate is

claimed.

(9) On receipt of an application under subsection (2), the Minister

shall review the application and may request additional information to

determine the applicant's eligibility.

(10) If the Minister determines that the applicant is entitled to a rebate,

the Minister shall pay the rebate in the amount determined by the

Minister in accordance with subsection (11).

(11) The amount of a rebate the Minister may pay under subsection

(10) is equal to the amount of tax paid by the claimant on the volume

of fuel eligible for the rebate.

Rebate of tax - prescribed activities

25(1) In this section, "prescribed" means prescribed by the Minister.

(2) Subject to this section, the Minister may pay a rebate of tax under

section 15 of the Act on clear fuel used by a consumer to carry out a

prescribed activity using a prescribed motor vehicle or prescribed

equipment.

(3) The Minister may prescribe the specific percentage of fuel used

that is eligible for a rebate for a prescribed activity.

(4) In order to apply for a rebate under this section, the consumer must

first apply for enrolment with the Minister, in a form and manner

specified by the Minister, on or before the later of

(

a) one year from the date the Minister prescribes the activity

under which the consumer is eligible to apply for a rebate,

and

(

b) one year from the date the consumer begins using fuel to

conduct the prescribed activity.

(5) If the Minister approves the enrolment, the enrolment is effective

from the date determined by the Minister.

(6) The Minister may refuse an application for enrolment or cancel an

enrolment if the Minister determines that the consumer is not eligible

or is no longer eligible to be enrolled under this section.

(7) Notwithstanding subsection (4), if the Minister considers it

appropriate to do so, the Minister may enrol a consumer after the

deadline under subsection (4) has expired if the consumer provides the

Minister with detailed fuel tracking records showing the amount and

type of fuel used in a prescribed motor vehicle or prescribed equipment

to conduct a prescribed activity.

(8) An application for a rebate under this

section must

(

a) be made in a form and manner specified by the Minister in

respect of each calendar quarter,

(

b) be received by the Minister not later than 3 years after the

end of the year in which the fuel was purchased, and

(

c) be accompanied with any documents that the Minister may

require.

(9) In order to be eligible for a rebate under this section, the claimant

must track the placement of every litre of fuel for which a claim is

made into each prescribed motor vehicle or prescribed equipment used

to conduct a prescribed activity.

(10) An applicant who is licensed under the International Fuel Tax

Agreement during the claim period may not apply for a rebate under

this

section until the applicant has filed a return under the International

Fuel Tax Agreement covering the period for which the rebate is

claimed.

(11) On receipt of an application under subsection (8), the Minister

shall review the application and may request additional information to

determine the applicant's eligibility.

(12) If the Minister determines that the applicant is entitled to a rebate,

the Minister shall pay the rebate in the amount determined by the

Minister in accordance with subsection (13).

(13) The amount of a rebate for each prescribed activity the Minister

may pay under subsection (12) is to be determined in accordance with

the following formula:

R = F x L x T

where

R is the amount of the rebate for that activity;

F is the specific percentage of fuel used that is eligible for

rebate for that activity;

L is the amount of fuel used in litres for that activity;

T is the amount of tax per litre paid on the fuel for that activity.

Application of sections 24 and 25

26(1) A consumer who uses fuel for one or more purposes or uses

described in

section 24, but does not conduct any prescribed activities

under

section 25, may apply for enrolment and rebates under

section

24, and is not eligible to apply for enrolment and rebates under

section

(2) A consumer who conducts only prescribed activities under

section

25 may apply for enrolment and rebates under that section, and is not

eligible to apply for enrolment and rebates under

section 24.

(3) If a consumer uses fuel for one or more purposes or uses described

section 24 and also conducts one or more prescribed activities under

section 25, the following rules apply:

(

a) the consumer must apply to the Minister, in a form and

manner specified by the Minister, for a determination as to

whether the consumer may enrol and claim rebates under

section 24 or 25, or under both sections;

(

b) if the Minister determines that the consumer may enrol and

claim rebates under both sections and the consumer enrols

under both sections, the consumer must

(

i) allocate in a manner approved by the Minister the fuel

for which a rebate is claimed between the purposes and

uses described in

section 24 and the prescribed activities

under

section 25, and

(ii) reconcile the fuel for which the claims are made in a

manner approved by the Minister;

(

c) a determination made by the Minister under this subsection is

binding on the consumer and is subject to any terms and

conditions imposed by the Minister.

Alberta Farm Fuel Benefit

Farm fuel distribution allowance

27 For the purposes of

section 16 of the Act, the farm fuel

distribution allowance is $0.06 per litre of marked diesel fuel or

heating fuel.

Circumstance for which grant is payable

28(1) For the purposes of

section 16(3) of the Act, the prescribed

circumstance for which the Minister may pay a grant is that the fuel

was used by a farmer for farming operations in Alberta and marked

fuel was not reasonably available in the Minister's opinion.

(2) In addition to the circumstance described in subsection (1), the

Minister may, on application, pay a grant in respect of marked fuel

used by a farmer for farming operations where the farmer holds a fuel

tax exemption certificate issued under

section 8(3) instead of

section

8(4).

Grant instead of allowance

29(1) An application for a grant under

section 28

(

a) must be made in a form and manner specified by the

Minister,

(

b) must be accompanied with invoices and other documents

required by the Minister to determine the amount of the grant

and the applicant's eligibility,

(

c) may not be made more frequently than every 3 months, and

(

d) must be received by the Minister not later than 3 years after

the end of the year in which the purchase was made.

(2) An application for a grant under

section 28

(

a) may relate only to diesel or heating fuel purchased while the

applicant held a fuel tax exemption certificate, and

(

b) may not be made if the applicant purchased the fuel at the

reduced price.

(3) An applicant who is licensed under the International Fuel Tax

Agreement during the claim period may not apply for a grant under

this

section until the applicant has filed a return under the International

Fuel Tax Agreement covering the period for which the application is to

be made.

(4) On receipt of an application under subsection (1), the Minister

shall review the application and may request additional information to

determine the applicant's eligibility.

(5) If the Minister determines that the applicant is entitled to a grant,

the Minister shall pay the grant in the amount determined by the

Minister in accordance with subsection (6).

(6) The amount of a grant that the Minister may pay under subsection

(5) is equal to the number of litres of fuel used for farming operations

in Alberta multiplied by $0.06.

Reimbursement to vendor

30(1) An application for a reimbursement under

section 16(5) of the

Act must

(

a) be made using electronic means of a type or class specified

by the Minister in accordance with instructions specified by

the Minister, and

(

b) be received by the Minister not later than 3 calendar years

after the end of the year in which the benefit of the farm fuel

distribution allowance was passed on to the consumer under

section 10 of the Act.

(2) Notwithstanding subsection (1), the Minister may accept an

application for a reimbursement that is in a paper form authorized by

the Minister.

(3) On receipt of an application under subsection (1) or (2), the

Minister shall review the application and may request additional

information to determine the applicant's eligibility.

(4) If the Minister determines that the applicant is entitled to a

reimbursement, the Minister shall pay the reimbursement in the

amount determined by the Minister in accordance with subsection (5).

(5) The amount of the reimbursement the Minister may pay under

subsection (4) is equal to the amount of the farm fuel distribution

allowance passed on to the consumer.

Registration

Prescribed activities

31 For the purposes of

section 22(1)(

f) of the Act, the sale in bulk of

bunker fuel, kerosene, methanol or condensate is a prescribed activity.

Application for registration

32(1) A person to whom

section 22(1) of the Act applies shall

(

a) apply to be registered in a form and manner specified by the

Minister, and

(

b) provide such information as the Minister requires.

(2) A vendor of liquefied petroleum gas shall apply under

section 22

of the Act in respect of each location at which the vendor sells

liquefied petroleum gas on which there is no tax payable under the Act.

(3) A person who wishes to be registered under

section 22 of the Act

as an exempt-sale vendor must

(

a) apply to the Minister in respect of each location at which the

person intends to sell tax-exempt fuel, and

(

b) meet the criteria established by the Minister for qualification

as an exempt-sale vendor.

(4) A person registered under this

section is subject to the terms and

conditions imposed, from time to time, by the Minister.

Marking fuel

33(1) A person who wishes to mark fuel must apply to the Minister in

a form and manner specified by the Minister for registration to mark

fuel.

(2) On receipt of an application under subsection (1), the Minister

shall review the application and may request additional information to

determine the applicant's eligibility.

(3) If the Minister approves the application, the Minister shall register

the person to mark fuel.

(4) A person who has been registered to mark fuel shall mark the fuel

only in accordance with the Minister's instructions.

(5) A person other than

(

a) a person registered to mark fuel, or

(

b) a consumer

who accidentally mixes clear and marked fuel shall notify the Minister

of the mixture and take any action that the Minister so directs.

Duty to notify Minister

34 A registrant or a consumer who applies for a rebate under

section

24 or 25, or a consumer who holds a fuel tax exemption certificate,

shall immediately notify the Minister if

(

a) in the case of a registrant, the registrant ceases to carry on

business or to carry on that part of the registrant's business

for which the registrant was registered,

(

b) in the case of a consumer enrolled under

section 24 or 25, the

consumer ceases to carry on the purpose or use that qualify

the consumer to apply for a rebate,

(

c) in the case of a consumer who holds a fuel tax exemption

certificate, the consumer ceases to conduct activities that

qualify the consumer to apply for a fuel tax exemption

certificate,

(

d) the registrant or consumer is the subject of proceedings

relating to bankruptcy, insolvency or receivership,

(

e) in the case of a registrant or consumer that is a corporation,

the registrant

(

i) amalgamates with another corporation,

(ii) is wound up, liquidated or dissolved, or

(iii) is subject to any proceedings under the Companies'

Creditors Arrangement Act (Canada),

(

f) in the case of a registrant or consumer that is a partnership,

there is a change in the partners of the partnership.

Records, Invoices,

Reports and Returns

Keeping records re sellers of fuel

35(1) Except where subsection (2) applies, a seller of fuel, including a

vendor, shall keep

(

a) complete and accurate records of

(

i) the number of litres of each type and grade of fuel

purchased,

(ii) the number of litres of each type and grade of fuel

refined or manufactured,

(iii) the number of litres of each type and grade of fuel sold,

(iv) the number of litres of each type and grade of fuel, if

any, used by the seller for the seller's own personal

purposes,

(

v) the number of litres of each type and grade of fuel in

inventory at the end of each month, and

(vi) other transactions in fuel showing separately the amount

in litres of each type and grade of fuel,

and

(

b) complete and accurate records on a daily basis of the amount

in litres of each type and grade of aviation fuel, liquefied

petroleum gas or marked fuel that the seller

(

i) produces,

(ii) transfers to another seller,

(iii) delivers outside Alberta, or

(iv) marks.

(2) A seller, including a vendor, of bunker fuel, kerosene, methanol or

condensate shall keep complete and accurate records of

(

a) the number of litres of each type of fuel sold, and

(

b) the purchasers of each type of fuel and the number of litres of

each type of fuel purchased by each purchaser.

(3) In addition to the records that must be kept under subsection (1), a

distributor of liquefied petroleum gas shall keep complete and accurate

records of totalizer readings.

(4) A recipient who is an interjurisdictional carrier shall keep

complete and accurate records of

(

a) its purchases of each type of fuel,

(

b) its inventory of each type of fuel,

(

c) the distances travelled by its qualified motor vehicles,

(

d) the amount of fuel used by its qualified motor vehicles, and

(

e) any other records relevant to establish the tax payable under

the Act.

(5) A recipient who operates a locomotive in Alberta shall keep

complete and accurate records of

(

a) its purchases of each type of fuel,

(

b) its inventory of each type of fuel,

(

c) the distance travelled by the locomotive,

(

d) the amount of fuel used in the locomotive,

(

e) the amount of fuel used in Alberta by the recipient in a

vehicle other than a locomotive, and

(

f) any other records relevant to establish the tax payable under

the Act.

Keeping records re refunds, rebates, etc.

36(1) A person who receives a refund, rebate, allowance, grant or

reimbursement under the Act or this Regulation shall keep

(

a) complete and accurate records of the person's

(

i) purchases, possession and disposition of fuel,

(ii) activities relating to the purchases and uses of the fuel,

and

(iii) motor vehicles, engines and other equipment in which

the fuel was used,

and

(

b) all documents relating to and supporting the claim for a

refund, rebate, allowance, grant or reimbursement.

(2) Every person who is required to keep records under subsection

(1) shall keep them for

(a) 6 years from the end of the calendar year in which the fuel

was purchased, or

(b) 4 years from the end of the calendar year in which the refund,

rebate, allowance, grant or reimbursement was paid,

whichever is the later.

(3) A consumer who purchases marked fuel shall keep complete and

accurate records of the consumer's

(

a) activities relating to the purchases and uses of the marked

fuel, and

(

b) motor vehicles, engines and other equipment in which the

marked fuel was used.

(4) Every consumer who is required to keep records under subsection

(3) shall keep them for 6 years from the end of the calendar year in

which the marked fuel was purchased.

Keeping records re use of prescribed fuels

37(1) A person who uses a prescribed fuel described in

section 4(

c) shall keep complete and accurate records respecting the

(

a) activities relating to the purchases and uses of the fuel, and

(

b) engines in which the fuel was used.

(2) Every person who is required to keep records and documents

under subsection (1) shall keep them for 6 years from the end of the

calendar year in which the fuel was used.

Place of records

38(1) A person required to keep records under

section 35, 36 or 37

shall keep the records at the person's place of business or residence in

Alberta or at any other place with the written approval of the Minister.

(2) Where records are created electronically, the person required to

keep the records shall ensure that the person maintains a system that

enables the records to be read and printed.

Invoices

39(1) A vendor shall, in respect of each sale of taxable clear fuel,

prepare an invoice showing the following:

(

a) the name and address of the vendor;

(

b) the date of sale;

(

c) the amount in litres of each type of fuel sold.

(2) A vendor shall, in respect of each sale of tax-exempt fuel, prepare

an invoice showing the following:

(

a) the name and address of the vendor;

(

b) the name of the purchaser;

(

c) the date of sale;

(

d) the amount in litres of each type of fuel sold;

(

e) the total selling price and a statement that the selling price

does not include fuel tax;

(

f) in the case of a sale to a farmer for use in farming operations

in Alberta, the amount of the farm fuel distribution

allowance.

(3) A recipient, other than a vendor or a consumer, shall, in respect of

each sale of fuel, prepare an invoice or other documentation showing

the following:

(

a) the name and address of the seller;

(

b) the name of the purchaser;

(

c) the date of sale;

(

d) the rate per litre of fuel tax included in the selling price or the

amount of tax charged, or both, or that the fuel was sold

exempt from tax;

(

e) the amount in litres of each type of fuel sold.

(4) A seller, including a vendor, shall retain one copy of an invoice or

section 41 in a manner specified

by the Minister, and

(

c) provide a reconciliation made under clause (

a) or (

b) to the

Minister within the time specified by the Minister.

(5) Subsection (4) does not apply if

(

a) the person is selling the marked fuel as agent for the owner of

the fuel, and

(

b) the owner is required to reconcile the volumes of marked fuel

under subsection (4).

Returns

41(1) Subject to subsection (2), a direct remitter shall, in respect of

operations or activities in each calendar month, submit to the Minister

a return in a form and manner specified by the Minister so that it is

received by the Minister not later than 28 days following the end of

each calendar month.

(2) A direct remitter who

(

a) uses a prescribed fuel referred to in

section 4(c), or

(

b) purchases fuel in the circumstances described in

section

4(2)(

c) of the Act

is not required to file a return under subsection (1) for any month in

which no activity has occurred.

(3) An interjurisdictional carrier shall, in respect of fuel purchased in

Alberta and fuel used in its qualified motor vehicles during each

calendar quarter, submit to the Minister a return in the form specified

by the Minister so that it is received by the Minister not later than the

end of the next month following the calendar quarter.

(4) A registrant other than a direct remitter shall, if required by the

Minister, submit to the Minister a return in a form and manner and

within the time specified by the Minister.

(5) The Minister may require or permit a return to be submitted in

electronic form.

(6) A return filed in electronic form is deemed to have been received

by the Minister on the day the Minister acknowledges that

(

a) the return has been received, and

(

b) the return is in the form specified by the Minister.

(7) Notwithstanding subsection (1), if the Minister requires a return to

be filed electronically, the Minister may specify the time in which the

return is to be submitted.

General Matters

Fuel to be volume adjusted

42 A person removing fuel, other than liquefied petroleum gas, from

a refinery or a terminal shall volume adjust the fuel to a temperature of

15§C.

Interest

43(1) Subject to this section, interest that is payable under the Act is

(

a) simple interest at the rate prescribed for the purposes of

section 39 of the Alberta Corporate Tax Act, and

(

b) payable under the Act from the day on which an amount is

owed until the day on which the amount is received by the

Minister.

(2) Interest is payable on an amount assessed under

section 23 of the

Act from the day on which the amount was to be remitted to the

Minister until the day on which the Minister receives the amount

assessed.

(3) Interest is payable on an amount owing under

section 24 of the Act

from the day the amount was first owed until the day on which the

Minister receives the amount owing.

(4) Interest is payable on an amount owing by an interjurisdictional

carrier in accordance with the International Fuel Tax Agreement.

(5) Interest is payable on the amount of a penalty unpaid under

section

26 of the Act from the date of the notice of assessment until the day on

which the Minister receives the amount owing.

Service by Minister or officer

44(1) Except where the Act or this Regulation provides otherwise,

where a notice or other document is to be served on or is to be sent or

given to a person by the Minister or an officer under the Act or this

Regulation, the notice or document may be served on or sent or given

(

a) a person other than a corporation or cooperative,

(

i) by being mailed to the person by ordinary or registered

mail addressed to the person to whom the notice or

document is directed at that person's last address known

to the Minister,

(ii) by personal service, or

(iii) if the person has provided the Minister with a fax

number, by fax to that number,

(

b) a corporation,

(

i) in accordance with

section 256 of the Business

Corporations Act,

(ii) by registered mail addressed to the corporation at the

corporation's last address known to the Minister, or

(iii) if the person has provided the Minister with a fax

number, by fax to that number,

and

(

c) a cooperative,

(

i) in accordance with

section 347 of the Cooperatives Act,

(ii) by registered mail addressed to the cooperative at the

cooperative's last address known to the Minister, or

(iii) if the person has provided the Minister with a fax

number, by fax to that number.

(2) If the person on or to whom a notice or other document is to be

served, sent or given under the Act or this Regulation carries on

business under a name or style other than the person's own name, the

notice or document,

(

a) for the purposes of being mailed or faxed, may be addressed

to the name or style under which the person carries on

business, and

(

b) for the purposes of personal services, is deemed to have been

served if it has been left with an adult person employed at the

place of business of the person to whom the notice or

document is directed.

(3) If the persons on or to whom a notice or other document is to be

served, sent or given under the Act or this Regulation carry on business

in partnership, the notice or document,

(

a) for the purposes of being mailed or faxed, may be addressed

to the partnership name, and

(

b) for the purposes of personal services, is deemed to have been

served if it

(

i) has been served on one of the partners, or

(ii) is left with an adult person employed at the place of

business of the partnership.

Service of notices and documents on Minister

45(1) Except where the Act or this Regulation provides otherwise,

every return, notice or other document required to be served on or filed

with the Minister under the Act or this Regulation may be sent to the

Minister by ordinary mail, registered mail, fax, electronic means

specified by the Minister or delivered by hand.

(2) Subject to subsection (3), all documents served or filed pursuant to

subsection (1) are deemed to have been served or filed on the date they

are actually received by the Minister.

(3) A return mailed by an interjurisdictional carrier is deemed to have

been received by and filed with the Minister on the date shown on the

cancellation mark stamped by the Canada Post Corporation or by the

national postal service of the United Mexican States or the United

States of America, or an equivalent national delivery service, on the

envelope that contains the return, or the date the envelope was mailed,

if satisfactory proof is available to establish the date of mailing.

Delegation of duty

46(1) A person who wishes to delegate the legal responsibility to

remit tax owing under the Act, or to do anything else that the person is

required to do under the Act or this Regulation, to another person may

apply to the Minister for approval for the delegation in the manner

specified by the Minister.

(2) An application under subsection (1) must be signed by

(

a) the person wishing to delegate the responsibility, and

(

b) the delegate.

Communication of information

47(1) For the purposes of

section 63(4)(

a) of the Act, the Minister

may disclose to a registrant information about

(

a) another registrant,

(

b) a person holding a fuel tax exemption certificate, or

(

c) a person whose registration or fuel tax exemption certificate

has been suspended or cancelled.

(2) For the purposes of

section 63(4)(

b) of the Act, the Minister may

disclose to a duly authorized employee or agent of the Government of

Alberta or an officer any information required to conduct an

inspection, investigation, audit or examination under the Act or this

Regulation.

(3) For the purposes of

section 63(5) of the Act, the Minister may

publish the information described in that subsection in paper form or

by electronic means.

(4) For the purposes of

section 63(5)(

d) of the Act, the prescribed

information is

(

a) the effective date of the registration,

(

b) if a registration has been cancelled or suspended, the end date

of the registration,

(

c) the registrant's operating name, if different from the

registrant's legal name, and

(

d) the registrant's business contact information.

(5) The information described in subsection (4) and

section 63(5) of

the Act may be published from the effective date of a registration until

one year after the registration has been cancelled or suspended.

(6) The Minister may publish or disclose to any person for any

purpose readily available summarized or statistical information that

cannot, directly or indirectly, be associated with or identify a particular

individual or other person.

Set-off

48 Any refund, rebate or other amount the Minister is required to pay

under this Regulation is subject to

section 32 of the Act.

Small amounts owing

49 For the purposes of

section 27(8) of the Act, the amount

prescribed is $20.

Repeal

50 The Fuel Tax Regulation (AR 388/87) is repealed.

Coming into force

51 This Regulation comes into force on April 1, 2007.

--------------------------------

Alberta Regulation 63/2007

Fuel Tax Act

FUEL TAX ACT TRANSITIONAL REGULATION

Filed: March 21, 2007

For information only: Made by the Lieutenant Governor in Council (O.C. 133/2007)

on March 21, 2007 pursuant to

section 73 of the Fuel Tax Act.

Definitions

2 Application of new Act

3 Remittance of tax collected under former Act

4 Duty of agent-collector under former Act

5 Kerosene

6 Ethanol

7 Rebates under former Act

8 Grants under former Act

9 Refunds or reimbursements under former Act

10 Claim period

11 Identification cards under former Regulation

12 Certificates under former Act

13 Exempt sale retailer agreements under former Act

14 Tax-exempt propane purchasers under former Act

15 Appointment of officers under former Act

16 Ministerial orders under former Regulation

17 General transitional rules

18 Coming into force

Definitions

1 In this Regulation,

(a) "former Act" means the Fuel Tax Act, RSA 2000,

chapter

F-28;

(b) "former Regulation" means the Fuel Tax Regulation

(AR 388/87);

(d) "new Act" means the Fuel Tax Act, SA 2006,

chapter F-28.1;

(e) "new Regulation" means the Fuel Tax Regulation made

under the new Act.

Application of new Act

2 Except where this Regulation, the new Act or the new Regulation

provides otherwise, the new Act and the new Regulation apply to all

purchases and sales of fuel and other matters dealing with fuel as

described in

section 4 of the new Act after March 31, 2007.

Remittance of tax collected under former Act

3 Despite the repeal of the former Act, any tax paid or collected

under the former Act must be remitted to the Minister in the time and

manner specified under the former Act.

Duty of agent-collector under former Act

4 An agent-collector under the former Act who is not a direct remitter

for all purposes under

section 5(2) of the new Regulation shall

(

a) take an inventory of all fuel taxable under the former Act on

which tax has not been paid on March 31, 2007, and

(

b) file a return and remit the tax on that inventory as of April

28, 2007 to the Minister in accordance with the former Act.

Kerosene

5 Any recipient, other than a consumer, who is holding an inventory

of kerosene on which that person has paid tax shall take an inventory

of that kerosene as of March 31, 2007 and may apply to the Minister

under

section 20 of the new Regulation for a refund of the tax paid on

that inventory.

Ethanol

6 No tax is payable under the new Act on any ethanol or on any

portion of another fuel that is ethanol that has been removed from a

terminal or refinery before April 1, 2007.

Rebates under former Act

7 Except for commercial tour boat operators, any person who

purchases fuel before April 1, 2007 and uses that fuel for an eligible

purpose under the former Act, regardless of when the fuel is used,

(

a) may make a claim for a rebate under the former Act, and

(

b) shall keep records in accordance with the former Act.

Grants under former Act

8 Any person who purchases fuel before April 1, 2007 and uses that

fuel for an eligible purpose under the former Act, regardless of when

the fuel is used,

(

a) may make a claim on or before March 31, 2010 for a grant

under

section 12(4) of the former Act, and

(

b) shall keep records in accordance with the former Act.

Refunds and reimbursements under former Act

9(1) An agent-dealer under the former Act who is entitled to a refund

of tax and, where applicable, a reimbursement of a farm fuel

distribution allowance under

(

a) the former Act, or

(

b) an agreement entered into with the Minister under the former

Act

may claim a refund and reimbursement under the former Act or the

agreement.

(2) An exempt sale retailer under the former Act who is entitled to a

refund of tax under

(

a) the former Act, or

(

b) an agreement entered into with the Minister under the former

Act

may claim a refund under the former Act or the agreement.

(3) Any person, other than a person referred to in subsection (1) or (2),

who is entitled to a refund of tax under the former Act may claim a

refund under the former Act.

(4) A claim for a refund or reimbursement of a farm fuel distribution

allowance referred to in this

section must be made by the earlier of the

time specified in the former Act and March 31, 2010.

Claim period

10 A person filing a rebate claim for fuel purchased from January 1,

2007 to March 31, 2007 may file for a claim period up to March 31,

2007 notwithstanding that the claim period is less than 3 months.

Identification cards under former Regulation

11(1) A ministerial identification card issued under

section 12.4 of the

former Regulation that is valid as of March 31, 2007 is deemed to be a

ministerial identification card issued under

section 9 of the new

Regulation and is valid until it is cancelled or suspended or expires

under the new Regulation.

(2) An identification card referred to in

section 1(1)(f.2)(

i) of the

former Regulation is deemed to be a federal identification card defined

section 1(1)(

u) of the new Regulation.

(3) An agreement between the Minister and the issuer of a federal

identification card under the former Act that is in place on March 31,

2007 continues in force under the new Act.

Certificates under former Act

12(1) A certificate issued under

section 8(2)(

a) of the former Act that

is valid on March 31, 2007 is deemed to be a fuel tax exemption

certificate issued under

section 10(5) of the new Regulation and is

valid until it is cancelled or suspended or expires under the new

Regulation.

(2) A certificate issued under

section 8(2)(

b) of the former Act that is

valid on March 31, 2007 is deemed to be a fuel tax exemption

certificate issued under

section 10(5) of the new Regulation and is

valid until it is cancelled or suspended or expires under the new

Regulation.

Exempt sale retailer agreements under former Act

13 An exempt sale retailer agreement between the Minister and a

retailer who makes tax exempt sales of fuel on a location described in

section 12.2(3)(c)(iii) of the former Regulation that is in effect as of

March 31, 2007 continues in force under the new Act, and any

reference to the former Act or former Regulation in the agreement is

deemed to be a reference to the new Act and the new Regulation,

respectively.

Tax-exempt propane purchasers under former Act

14 A person registered under the former Act as a tax-exempt propane

purchaser as of March 31, 2007 is deemed to have been issued a fuel

tax exemption certificate under

section 9 of the new Act.

Appointment of officers under former Act

15 Any person appointed by the Minister as an officer under the

former Act whose appointment is in effect on March 31, 2007 is

deemed to have been appointed under the new Act.

Ministerial orders under former Regulation

16 Ministerial orders made under

section 5.2 of the former

Regulation that are in effect on March 31, 2007 continue in force under

the new Regulation.

General transitional rules

17(1) Despite the repeal of the former Act,

(

a) a person required to keep records under the former Act shall

continue to do so for the time and in the manner specified

under the former Act;

(

b) interest payable under the former Act shall continue to accrue

under the terms specified under the former Act.

(2) In addition to the transitional rules set out in

section 72 of the new

Act, the repeal of the former Act does not

(

a) affect any right, obligation or liability acquired, accrued,

accruing or incurred under the former Act or the former

Regulation,

(

b) affect any offence committed against or a contravention of

the former Act or the former Regulation, or any penalty or

punishment incurred in respect of or under the former Act or

the former Regulation, or

(

c) affect any investigation, proceeding or remedy in respect of a

right, obligation or liability referred to in clause (

a) or a

penalty or punishment referred to in clause (b).

(3) An investigation, proceeding or remedy described in subsection

(2)(

c) may be instituted, continued or enforced and the penalty or

punishment imposed as if the former Act or the former Regulation had

not been repealed.

Coming into force

18 This Regulation comes into force on April 1, 2007.

--------------------------------

Alberta Regulation 64/2007

Government Organization Act

DESIGNATION AND TRANSFER OF RESPONSIBILITY

AMENDMENT REGULATION

Filed: March 21, 2007

For information only: Made by the Lieutenant Governor in Council (O.C. 136/2007)

on March 21, 2007 pursuant to

section 16 of the Government Organization Act.

1 The Designation and Transfer of Responsibility

Regulation (AR 317/2006) is amended by this Regulation.

Section 9 is amended

(

a) in subsection (1) by repealing clause (

n) and

substituting the following:

(

n) Fuel Tax Act, except sections 9, 16, 46, 54, 63(1), (2),

(3), 65, 69(

b) and 71(1) and (2)(a);

(

b) by repealing subsection (2) and substituting the

following:

(2) The responsibility for sections 9, 16, 46, 54, 63(1), (2),

(3), 65, 69(

b) and 71(1) and (2)(

a) of the Fuel Tax Act is

transferred to the common responsibility of the Minister of

Finance and the Minister of Agriculture and Food.

3 This Regulation comes into force on April 1, 2007.

Alberta Regulation 65/2007

Public Sector Pension Plans Act

MANAGEMENT EMPLOYEES PENSION PLAN (UNFUNDED LIABILITY

2007 PAYMENT) AMENDMENT REGULATION

Filed: March 23, 2007

For information only: Made by the Lieutenant Governor in Council (O.C. 140/2007)

on March 23, 2007 pursuant to

Schedule 5,

section 4 of the Public Sector Pension

Plans Act.

1 The Management Employees Pension Plan (AR 367/93) is

amended by this Regulation.

2 The following is added after

section 16:

2007 lump sum payment towards employers'

share of unfunded liability

16.1(1) In this section,

(a) "lump sum payment" means the lump sum payment, if

any, made out of money voted by the Legislature for the

purpose by the Crown into the plan fund before April 1,

2007 towards the Plan's unfunded liability;

(b) "unfunded liability" means the Plan's unfunded liability

as disclosed in the actuarial valuation report as at

December 31, 2004.

(2) The lump sum payment is to be treated as a pre-payment of

the employers' contributions to be applied against the employers'

share only of the unfunded liability.

(3) With respect to the application only of the lump sum

payment, the employers' share of the unfunded liability is to be

calculated on the basis of the employer versus participant

contribution rates ratio as set out in sections 15(1) and 13(1)

respectively, being 18.0 (employers) to 10.5 (participants).

Alberta Regulation 66/2007

Pharmacy and Drug Act

SCHEDULED DRUGS REGULATION

Filed: March 26, 2007

For information only: Made by the Minister of Health and Wellness (M.O. 21/2007)

on March 15, 2007 pursuant to

section 34 of the Pharmacy and Drug Act.

Schedule 1 drugs

Schedule 2 drugs

Schedule 3 drugs

4 Repeal

5 Expiry

6 Coming into force

Schedule 1 drugs

1 The following drugs are designated as

Schedule 1 drugs for the

purposes of

section 31(1)(

c) of the Pharmacy and Drug Act:

(

a) drugs set out in

Schedule I of the National Association of

Pharmacy Regulatory Authorities Drug Schedules (as

amended or replaced from time to time) published by the

National Association of Pharmacy Regulatory Authorities;

(

b) vaccines for diphtheria, tetanus, pertussis, polio, haemophilus

B, measles, meningitis, mumps, rubella and pediatric

hepatitis B.

Schedule 2 drugs

2(1) Subject to subsection (2), the following drugs are designated as

Schedule 2 drugs for the purposes of

section 32(1)(

a) of the Pharmacy

and Drug Act:

(

a) the drugs set out in

Schedule II of the National Association

of Pharmacy Regulatory Authorities Drug Schedules (as

amended or replaced from time to time) published by the

National Association of Pharmacy Regulatory Authorities;

(

b) iodinated casein;

(

c) dimenhydrinate and its salts.

(2) The following drugs are excluded from the designation under

subsection (1)(a):

(

a) vaccines for diphtheria, tetanus, pertussis, polio, haemophilus

B, measles, meningitis, mumps, rubella and pediatric

hepatitis B;

(

b) diphenhydramine and its salts for topical use;

(

c) charcoal (activated) for use in poisoning treatment;

(

d) hydroquinone (topical preparations in concentrations of less

than 2%).

Schedule 3 drugs

3(1) Subject to subsection (2), the following drugs are designated as

Schedule 3 drugs for the purposes of

section 33(1) of the Pharmacy

and Drug Act:

(

a) the drugs set out in

Schedule III of the National Association

of Pharmacy Regulatory Authorities Drug Schedules (as

amended or replaced from time to time) published by the

National Association of Pharmacy Regulatory Authorities;

(

b) drugs for veterinary use that are to be administered by

injection.

(2) The following drugs are excluded from the designation under

subsection (1):

(

a) acetaminophen (in sustained release formulations);

(

b) acetylsalicylic acid and its salts (in products for oral, adult

use, in strengths of 81 mg/dosage unit and 650 mg or

greater/dosage unit and in rectal preparations containing

more than 150 mg/dosage unit);

(

c) aloe vera latex, its extracts and derivatives (except aloin)

(dosage forms for systemic use containing more than

300 mg/dosage unit);

(

d) aluminum oxide;

(

e) anetholtrithione;

(

f) antazoline and its salts;

(

g) antipyrine (for otic use);

(

h) benzonatate;

(

i) berberis vulgaris (barberry);

(

j) brompheniramine and its salts;

(

k) calcium polycarbophil;

(

l) carbinoxamine and its salts;

(

m) casanthranol;

(

n) cerapon;

(

o) chlophendianol and its salts;

(

p) chlorzoxazone and its salts;

(

q) clemastine and its salts;

(

r) danthron;

(

s) dehydrocholic acid and its salts;

(

t) deoxycholic acid and its salts;

(

u) dexbrompheniramine and its salts;

(

v) dextromethorphan and its salts;

(

w) dimenhydrinate and its salts;

(

x) dimethothiazine;

(

y) diphenhydramine and its salts and preparations;

(

z) diphenylpyraline;

(aa) doxylamine and its salts (except those sold for nausea and

vomiting related to pregnancy);

(bb) electrolyte solutions for oral hydration;

(cc) fractar;

(dd) glyceroargentinate;

(ee) haloprogin;

(ff) iodine and its salts and derivatives (for topical use);

(gg) lactic acid;

(hh) lactulose;

(ii) loratadine and its salts and preparations;

(jj) magnesium citrate (cathartics);

(kk) magnesium salicylate (except oral dosage forms which also

contain choline salicylate);

(ll) narcotine and its salts (Noscapine);

(mm) oxethazine;

(nn) phenyltoloxamine and its salts;

(oo) povidone-iodine (vaginal and topical preparations);

(pp) promethazine and its salts (for topical use);

(qq) ephedrine and its salts in combination products (for use in

treatment of nasal congestion, in strengths of no more that

8 mg/dosage unit and with a label recommending a

maximum treatment of 7 days of not more than 8 mg/dose

and 32 mg/day);

(rr) pseudoephedrine and its salts and preparations in

combination products;

(ss) sodium biphosphate (cathartics);

(tt) sodium phosphate (cathartics);

(uu) triethanolamine oleate;

(vv) triethanolamine salicylate (in concentrations greater than

20%);

(ww) tripelennamine and its salts;

(xx) triprolidine;

(yy) tyrothricine.

Repeal

4 The Scheduled Drugs Regulation (AR 86/2002) is repealed on the

coming into force of

section 34 of the Pharmacy and Drug Act.

Expiry

5 For the purpose of ensuring that this Regulation is reviewed for

ongoing relevancy and necessity, with the option that it may be

repassed in its present or an amended form following a review, this

Regulation expires on September 1, 2016.

Coming into force

6 This Regulation comes into force on the coming into force of

section 34 of the Pharmacy and Drug Act.

--------------------------------

Alberta Regulation 67/2007

Water Act

WATER (MINISTERIAL) AMENDMENT REGULATION

Filed: March 26, 2007

For information only: Made by the Minister of Environment (M.O. 06/2007) on

March 16, 2007 pursuant to

section 169(2) of the Water Act.

1 The Water (Ministerial) Regulation (AR 205/98) is

amended by this Regulation.

Schedule 1,

section 2(

l) is amended by repealing

subclause (ii) and substituting the following:

(ii) is located in a watercourse, lake or wetland in an area that is

subject to a reservation by order of the Minister under

section

35 of the Act or that is subject to a Director's decision under

section 53 of the Act,

Schedule 3,

section 1(

c) is amended by repealing

subclause (ii) and substituting the following:

(ii) the dugout is located in a watercourse, lake or wetland in an

area that is subject to a reservation by order of the Minister

under

section 35 of the Act or that is subject to a Director's

decision under

section 53 of the Act,

Alberta Regulation 68/2007

Forest and Prairie Protection Act

THE FOREST AND PRAIRIE PROTECTION REGULATIONS

PART II AMENDMENT REGULATION

Filed: March 28, 2007

For information only: Made by the Minister of Sustainable Resource Development

(M.O. 06/07) on March 22, 2007 pursuant to

section 42 of the Forest and Prairie

Protection Act.

1 The Forest and Prairie Protection Regulations,

Part II

(AR 310/72) are amended by this Regulation.

Section 3 is amended

(

a) in clause (

a) by striking out "pipe lines" and

substituting "pipelines";

(

b) in clause (

k) by striking out "Director" and

substituting "Minister".

3 Sections 4(4) and 5 are amended by striking out "forest

superintendent" and substituting "Minister".

Section 8 is amended

(

a) in subsection (1) by striking out "a forest

superintendent" and substituting "the Minister";

(

b) in subsection (2)

(

i) by striking out "forest superintendent" and

substituting "Minister";

(ii) by striking out "Director" and substituting

"Minister".

Section 9(2) is amended by striking out "Director" and

substituting "Minister".

Section 10 is amended

(

a) in the words preceding clause (

a) by striking out

"forest superintendent" and substituting "Minister";

(

b) in clauses (

a) and (

e) by striking out "Director" and

substituting "Minister".

Section 12 is amended

(

a) in subsections (1) and (2) by striking out "Director"

wherever it occurs and substituting "Minister";

(

b) in subsection (4) by striking out "a burner as indicated

in subsection (2) will be required" and substituting "shall

do so in an approved shielded, open pit, forced air burner or

by any alternate method approved by the Minister".

8 The heading before

section 15 is amended by striking

out "Geophysical".

Section 15 is amended

(

a) by striking out "Director" and substituting "Minister";

(

b) by striking out "geophysical exploration" and

substituting "exploration";

(

c) by striking out "Geophysical Regulations" and

substituting "Exploration Regulation (AR 214/98)".

Section 16 is amended

(

a) in subsection (1)(

b) and (

c) by striking out "Director"

and substituting "Minister";

(

b) in subsection (2) by striking out "geophysical".

Section 17 is amended

(

a) by striking out "geophysical" wherever it occurs;

(

b) in subsection (2)(

d) by striking out "forest

superintendent" and substituting "Minister".

Section 18 is amended by striking out "pipe line" and

substituting "pipeline".

Section 21(1)(

c) is amended by striking out "Director"

and substituting "Minister".

--------------------------------

Alberta Regulation 69/2007

Water Act

WATER (MINISTERIAL) AMENDMENT REGULATION

Filed: March 30, 2007

For information only: Made by the Minister of Environment (M.O. 08/2007) on

March 26, 2007 pursuant to sections 18 and 170 of the Water Act.

1 The Water (Ministerial) Regulation (AR 205/98) is

amended by this Regulation.

Section 72(1) is amended by striking out "March 31, 2007"

wherever it occurs and substituting "December 31, 2007.

- 159 -

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

- 94 -

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 51/2007 BRAND

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 56/2007 AGRICULTURAL PESTS

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 59/2007 MUNICIPAL GOVERNMENT

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 60/2007 SOCIAL CARE FACILITIES LICENSING

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 62/2007 FUEL TAX

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 63/2007 FUEL TAX

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 66/2007 PHARMACY AND DRUG

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 67/2007 WATER

THE ALBERTA GAZETTE,

PART II, APRIL 14, 2007

AR 68/2007 FOREST AND PRAIRIE PROTECTION

Document details

Collection	Alberta — Gazette
Citation	14 April 2007
Type	gazette
Volume / chapter	07 Apr14 Part2
Language	en
Format	html
Source	PROVINCIAL
Identifier	6c658031eb2986337bed05f7ba3d8d420e3878b3

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

Alberta Gazette — 14 April 2007 (Part II)

APPLICATION AND LICENCE FORM AMENDMENT REGULATION

section 4(5) of the Livestock and Livestock Products

Section 4 is amended by striking out "June 30, 2007" and

FEES AMENDMENT REGULATION

section 3 of the Livestock and Livestock Products Act.

Section 2 is amended by striking out "June 30, 2007" and

BRAND AMENDMENT REGULATION

section 26 of the Brand Act.

Section 8 is amended by striking out "June 30, 2007" and

LIS DELEGATED AUTHORITY AMENDMENT REGULATION

section 18 of the Brand Act.

Section 11 is amended by striking out "June 30, 2007" and

LIS DELEGATED AUTHORITY AMENDMENT REGULATION

section 32 of the Livestock Identification and Brand

Section 12 is amended by striking out "June 30, 2007" and

LIS DELEGATED AUTHORITY AMENDMENT REGULATION

section 40 of the Livestock and Livestock Products Act.

Section 11 is amended by striking out "June 30, 2007" and

LIS DELEGATED AUTHORITY AMENDMENT REGULATION

section 27 of the Stray Animals Act.

Section 13 is amended by striking out "June 30, 2007" and

PEST AND NUISANCE CONTROL AMENDMENT REGULATION

section 2 of the Agricultural Pests Act.

Section 2(1) is amended by adding the following after

CITY TRANSPORTATION AMENDMENT REGULATION

section 33 of the City Transportation

Section 10 is amended by striking out "2007" and

HIGHWAY DEVELOPMENT CONTROL AMENDMENT REGULATION

section 25 of the Public Highways

Section 15 is amended by striking out "2007" and

DARWELL LAGOON COMMISSION REGULATION

section 602.02 of the Municipal Government Act.

Table of Contents

section 5 or 6 subject to

SUPPORTIVE LIVING ACCOMMODATION REGULATION

section 12 of the Social Care Facilities Licensing Act.

Table of Contents

Definitions

Definitions

section 1(h)(

section 6 of the Act shall operate and

section 6 of

Coming into force

GENERAL FISHERIES (ALBERTA) AMENDMENT REGULATION

section 43 of the Fisheries (Alberta) Act.

Section 32(1) is repealed.

FUEL TAX REGULATION

section 71 of the Fuel Tax Act.

Table of Contents

Interpretation

Interpretation

section 22 of the Act to sell tax-exempt fuel to

(AR 320/2002);

section 9;

section 1(

section 9(3).

section 4(3)(

section 11(1)(

section 12(2) of

section 12(2) of the Act.

section 4(3)(a)(ii) of the Act, a recipient is a

section 4,

section 5(2) who purchases fuel

section 4(3)(a)(ii) of the Act shall

section 12 of the Act to remit

section 18, 19 or 20 of the Act to pay

section 12(2)(

section 4(

section 8(1) to apply for a fuel

section 8(3) to apply for a

section 8(4) to apply for a fuel tax

section 8(1) of the Act, a valid approval

section 9 or 10, as the case may be,

section 1(4), or

section 9 or 10, as the case may be,

section 9 has

section 14

section 20(1)(

section 22 of the Act to mark