Bill 100 — Second Session, 16Th Legislature, 18 Elizabeth Ii .The Legislative Ai)Sembly- De At Pillilff!\'" Bill 100 An Act To Amend the Homeowners Tax Discount Act (Legislature 16, Session 2)

L16 S2 4667

Alberta — Bills

1969 Bill 100 Second Session, 16th Legislature, 18 Elizabeth II .THE LEGISLATIVE AI)SEMBLY- DE AT PillilFf!\'" BILL 100

An Act to amend The Homeowners Tax Discount Act THE MINISTER OF MUNICIPAL AFFAIRS First Reading Second Reading .. Third Reading Printed by L. S. Wall, Queen's Printer, Edmonton

BILL 100 1969

An Act to amend The Homeowners Tax Discount Act ( Assented to ,1969) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. The Homeowners Tax Discount Act is hereby amended.

Section 4 is amended by striking out subsection (3) and by substituting the following:

(3) Where (

a) an eligible residence of a deceased or mentally in competent person is being administered by his estate, or (

b) a building, or part thereof, forming part of the real property of a deceased or mentally incompetent person being administered by his estate is occupied by a spouse or dependant of the deceased or men tally incompetent person in such a manner as would constitute it an eligible residence if it were owned by the spouse or dependant, then, for the purposes of this Act, the estate of the deceased or mentally incompetent person shall be deemed to be the owner of an eligible residence . . 3.

(1) Section 5 is amended by adding the following sub section:

(3) An owner of an eligible residence who (

a) is entitled to the Provincial tax discount for any year in the amount specified in subsection (1), (

b) was in receipt of the Guaranteed Income Supple ment to the Old Age Security Pension for any month in that year is (in addition to the amount specified in subsection (1») entitled to a further sum, not exceeding $50, but the total

Explanatory Notes I. This Bill amends

chapter 3,7 of the Sta'tutes of Alberta, 1-9,66. 2.

Section 4 (3) presently reads:

(3) Where (

a) any real property of a deceased or mentally incompetent per son is being administered by his estate, and (

b) a building, or part thereof, forming part of that real property is occupied by a spouse or dependant of the deceased or mentally incompetent person in such a manner as would con stitute it an eligible residence if it were owned by the spouse or dependant, then, for the purposes of this Act. the estate of the deceased or mentally incompetent person shall be deemed to be the owner of an eligible residence. 3. Additional discount for persons in receipt of the guaranteed supplement to Old Age Security.

amount payable under subsection (1) and this subsection as the Provincial tax discount for that year (

c) shall not be in excess of $100, where the municipal taxes levied an10unt to $101 or more, and (

d) shall not be in excess of the amount of the mun icipal taxes less $1, where the municipal taxes levied are less than $101.

(4) Where, after he has applied for the Provincial tax discount for a year, an owner becomes entitled to an ad ditional amount for that year pursuant to subsection (3), he may make a supplementary application therefor in the form and manner prescribed by the regulations.

(2) This

section is applicable to the Provincial tax dis count on municipal taxes levied in 1969 and subsequent years. 4. This Act comes into force on the day upon which it is assented to. 2

2 Title: 1969 (16th, 2nd) Bill 100,

An Act to amend The Homeowners Tax Discount Act

Document details

Collection	Alberta — Bills
Citation	L16 S2 4667
Type	bill
Volume / chapter	L16 S2 4667
Language	en
Format	json
Source	PROVINCIAL
Identifier	6da4a4bcb7543b96de5ce9ad2940ce7c60bad9e8

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