Bill 30 (Legislature 24, Session 4)

L24 S4 850

Alberta — Bills

2000 BILL 30 Fourth Session, 24th Legislature, 49 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 30 ALBERTA INCOME TAX AMENDMENT ACT, 2000 (NO. 2) THE PROVINCIAL TREASURER First Reading Second Reading Committee of the Whole Third Reading Royal Assent Title: 2000 (24th, 4th) Bill 30, Alberta Income Tax Amendment Act, 2000 (No. 2) ($)

B ill 30 BILL 30 2000 ALBERTA INCOME TAX AMENDMENT ACT, 2000 (NO. 2) (A ssented to , 2000) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: A m ends R S A 1980 cA -31 1 The A lberta Incom e Tax A ct is am ended by this Act. 2 The following is added before Division D of

Part 1: Alberta Energy Tax Refund E nergy Tax R efund 14.1(1) In this

section and sections 14.2 and 14.3, (a) “Director” means the Director of Maintenance Enforcement under the M aintenance E nforcem ent A ct; (b) “eligible individual” means an individual, other than a trust or an individual referred to in subsection (2), who files or has filed a return of income for the 1999 taxation year before April 1, 2001, and (

i) who was at least 16 years of age on August 31, 2000 and was resident in Alberta on August 31, 2000, or (ii) who is at least 16 years of age on April 1, 2001 and is resident in Alberta on April 1, 2001; (c) “overpayment” means an overpayment that an eligible individual is deemed to have made under subsection (3) or (4). 1

Explanatory Notes 1 Amends

chapter A-31 of the Revised Statutes of Alberta 1980. 2 Alberta Energy Tax Refund. 1 E xplanatory N otes

(2) An individual (

a) who, on August 31, 2000, was confined to a prison or similar institution and was so confined for a period of 6 months, or for periods the total of which in the 12 months before September 1, 2000 exceeded 6 months, is not an eligible individual under subsection (1)(b)(i), or (

b) who, on April 1, 2001, is confined to a prison or similar institution and was so confined for a period of 6 months, or for periods the total of which in the 12 months before April 1, 2001 exceeded 6 months, is not an eligible individual under subsection (1)(b)(ii).

(3) An eligible individual under subsection (1)(b)(

i) is deemed to have made an overpayment of $150 on account of the individual’s liability under this Act for the taxation year 1999.

(4) An eligible individual under subsection (1)(b)(ii) is deemed to have made an overpayment of $150 on account of the individual’s liability under this Act for the taxation year 1999.

(5) If an individual receives a refund under this

section for which the individual is not eligible under this section, the individual shall repay the amount to the Provincial Treasurer.

(6) The Lieutenant Governor in Council may make regulations (

a) specifying additional provisions of the federal Act that apply, with or without modifications, in respect of an overpayment; (

b) establishing rules to determine if an individual was resident in Alberta for the purposes of subsection (1)(b). D ebtor in arrears 14.2(1) In this section, “debtor in arrears” means a debtor who, according to the records of the Director, has arrears owing with respect to a maintenance order filed under the M aintenance E nforcem ent A ct with the Director.

(2) Notwithstanding this Act, 2

2 E xplanatory N otes

(

a) the refund of an overpayment under

section 14.1(3) to an eligible individual who, as of a date determined by the Director, is a debtor in arrears, and (

b) the refund of an overpayment under

section 14.1(4) to an eligible individual who, as of a date determined by the Director, is a debtor in arrears shall be paid to the Director, and payment of the refund to the Director is deemed to be a payment of the refund to the debtor in arrears.

(3) The Director must credit the refund of an overpayment paid to the Director under subsection (2) (

a) first to any arrears outstanding of the debtor in arrears, (

b) next to the current periodic payment of the debtor in arrears, and (

c) last to any other amount payable and outstanding of the debtor in arrears. G eneral 14.3(1) A refund of an overpayment and costs relating to the refund as determined in accordance with a collection agreement are payable from the taxes, interest, penalties and other amounts collected under this Act.

(2) Notwithstanding

section 19,

section 161 of the federal Act, as it applies to this Act, does not apply to a refund of an overpayment.

(3) Notwithstanding

section 28, subsection 164(3) of the federal Act, as it applies to this Act, does not apply to a refund of an overpayment.

(4) Notwithstanding

section 30, no appeal lies in respect of the determination of the eligibility of an individual for a refund of an overpayment.

(5) Notwithstanding anything in this Act, no assessment, determination or decision may be made on or after April 1, 2002 with respect to the eligibility of an individual for a refund of an overpayment. 3

3 E xplanatory N otes

3 This Act is deem ed to have com e into force on Novem ber 1, 2000. 4

3 Coming into force. 4 Explanatory Notes Title: 2000 (24th, 4th) Bill 30, Alberta Income Tax Amendment Act, 2000 (No. 2) ($)

Document details

Collection	Alberta — Bills
Citation	L24 S4 850
Type	bill
Volume / chapter	L24 S4 850
Language	en
Format	json
Source	PROVINCIAL
Identifier	7a691cad028ab254fd0ec7045f2a7eae349e463d

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