Bill 22 (Legislature 14, Session 5)

L14 S5 1759

Alberta — Bills

- No. 22 5th Session, 14th Legislature, Alberta 11 Elizabeth II BILL 22 A Bill to amend The A.lberta Income Tax Act HON. MR. HINMAN Printed by L. S. WALL, Printer to the Queen',s Most Excellent Majesty, Edmonton, Alberta, 1963

Explanatory Note 2. (

a) Section 4, subsection (3) is amended to set out the taxation rate applicable in the 1964 taxation year as well as in 19·62 and 19,63. (

b) The proposed addition of subsection (5) to

section 4 is intended to allow a tax table to be prescribed so that certain tax payers in completing returns will not be required to make the percentage computation now required. The ta~payer will merely refer to a table where the proposed tax applicable to him will be set out. The proposed addition of subsection (6) to

section 4 is intended to anow a taxpayer to deduct from his tax an amount on account of tax paid in another country. The purpose of the provision is to allow deduction of an amount equal to the difference between the foreign tax credit the taxpayer was allowed prior to the new Federal-Provincial tax arrangements and the foreign tax credit he is able to claim under the Income Tax Act (Canada) at the present time. The deductible amount includes, where applicable, not only of tax paid in another country on salary and wages but also tax paid in respect of investment and business income.

BILL No. 22 of 1963

An Act to amend The Alberta Income Tax Act (Assented to , 1963) HER MAJESTY, by and with the advice and consent of the Legislative Assemhly of the Province of Alberta, enacts as follows: 1. The Alberta Income Tax Act, being

chapter 1 of the Statutes of Alberta 1961 (Second Session) is hereby amended.

Section 4 is amended (

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

(3) For the purposes of this

section the per centage of the tax payable under the federal Act to be used for computing the tax payable under this

section is as follows: (

a) sixteen per cent in respect of the 1962 taxation year; (

b) seventeen per cent in respect of the 1963 taxa tion year; (

c) eighteen per cent in respect of the 1964 taxa tion year. (

b) by adding the following new subsections immedi ately after subsection (4):

(5) An individual who, under the federal Act, plays tax computed in accordance with subsection (2) of

section 32 thereof, may, in lieu of the tax under subsection (1), pay a tax computed in accord ance with a prescribed table, which shall be pre pared in accordance with the following rules: (

a) the ta.ble shall be divided into ranges of amounts not exceeding ten doHars each and specify the tax payable on every amount tax able within each range; and (

b) the tax payable on amounts taxable within one of the ranges referred to in clause (

a) shall be the amount in dollars and even tenths parts thereof that is nearest the aggregate of the taxes otherwise paya.ble under subsection (1) on the average of the highest and lowest amounts in the range.

(6) Where an individual resided in Alberta on the last day of a taxation year and had income for

2 3. The amendment to subsection (2) of

section 22 is intended to set out specifically the grounds on which a taxpayer may appeal an assessment as well as to provide, as the subsection now does, :for the limitation of appeals in certain matters. 4. The addition of

section 31a is intended to provide an alterna tive procedure for the collection of tax, interest and penalties where the taxpayer has not paid the tax assessed against him under the Act and has not appealed the assessment.

2 the year that included income earned in a country other than Canada in respect of which any income or prDfits tax was paid tD the government of such Dther country, he may deduct from the tax payable by him under this Act fDr that taxation year an amount equal to the lesser 'Of (

a) the amount, if any, by which the tax paid to the government of such other country in re spect of his incDme for the year exceeds the amount allowed under the federal Act as a deduction for that taxatiDn year by virtue of

section 41 of that Act, or (

b) that prDportion of the deduction allowed to the taxpayer fDr that taxation year by virtue of sectiDn 33 Df the federal Act that (

i) the taxpayer's income earned in such other country for that year is Df (ii) his income for the year. 3. SectiDn 22 is amended by striking out subsection (2) and by substituting the foll'Owing:

(2) An appeal from an ;assessment under this Act may be taken in respect 'Of any question relating, (

a) in the case an individual, to the determination of (

i) his residence for the purposes of this Act, (ii) his income earned in the taxation year in Alberta as defined in clause (

b) of subsection ( 4) of secti'On 4, Dr (iii) the 'amDunt Df tax payable for a taxation year based on the tax payable under the federal A'ct for that year as defined in clause (

a) Df subsection (4) 'Of

section 4, and (

b) in the case 'Of a cDrpDratiDn, to. the determinati'On 'Of (

i) its taxable income earned in the year in Alberta as defined in subsection (3) Df

section 5, Dr (ii) the amount 'Of tax payable for a taxation year ibased Dn the taxable income of the cOJ'lporation for that year, but no. 'appeal frDm an assess'ment lies in respect of the computation of the tax payable under the federal Act as defined in clause (

a) of subsection (4) 'Of

section 4 or of the taxable incDme Df a corporation. 4. The follDwing secti'On is added immediately after secti'On 31: 31a. The Provincial Treasurer m'ay issue a warrant directed to the sheriff of any judicial district in which any prDperty 'Of the taxpayer is located or situated, fDr the amount of ,the tax, interest and penalty, or any 'Of them, owing by the taxpayer, tDgether with interest thereon

3 5. The amendment to subsection (2) of

section 45 is intended to 'broaden the scope of the exception to the prohibition regarding the communication of information. This win permit the communi cation of information between the Minister and the various Pro vincial Treasurers of agreeing provinces as well as the Province of Quebec if an adjusting payment may ,be made to the latter under

section 52a. 6. The amendment to

section 48 is intended to put beyond doubt the application of the same procedural and evidenciary rules as are found in

section 136 of the Income Tax Act (Canada). There are cerrtain additions that .should be noted in subsections (10), clause (b), (15), (17) and (18). Subsection (10), clause (

b) is intended to permrt judicial notice to be taken on collection agreements. Subsection ( 15) is to ensure that those documents can be proved without difficulty in an action in a provincial court. Subsection (17) is required by reason of the relationship 'of the provincial tax to computations made under the Income Tax Act (Canada). Subsection (18) is intended to ensure that documents executed by the collecting agent will be admissible in legal proceedings.

3 from the date of the issue of the warrant and the costs and expenses of the sheriff, and such warrant shall have the same force and effect as a writ of execution issued out of the Supreme Court of Alberta.

Section 45 is amended by striking out subsection (2) and by substituting the following: (2) Subsection (1) does not apply to the communication of information between (

a) the Minister and the Provincial Treasurer, or (

b) the Minister, acting on behalf of Alberta, and the Provincial Treasurer, the Provincial Secretary Treasurer or the Minister of Finance of the gov ernment of (

i) an agreeing province, or (ii) a non-agreeing province to which an adjust ing payment may be miade under subsection (2) of

section 52a. G.

Section 48 is struck out and the following

section is substituted: 48.

(1) An information or complaint under this Act may be laid or made by any officer of the Department of the Provincial Treasurer, by a member of the Royal Canadian Mounted Police or by any person thereunto authorized by the Provincial Treasurer and, where an information or oomplaint purports to have been laid or made under this Act it shall be deemed to have been laid or made by a person thereunto authorized by the Provincial Treasurer and shall not be called in question for lack of authority of the informant or complainant except by the Provincial Treasurer or by some person acting for him or Her Majesty.

(2) An information or complaint in respect of an of fence under this Act may be for one or more offences and no information, complaint, warrant, conviction or other proceeding in a prosecution under this Act is objectionable or insufficient by reason of the fact that it relates to two or more offences.

(3) An information or complaint in res·pect of an of fence under this Act may be laid or made on or before a day five years from the time when the matter of the information or complaint arose or within one year from the day on which evidence, sufficient in the opinion of the Provincial Treasurer to justify a prosecution for the offence, came to his knowledge, and the Provincial Treasurer's certifi cate as to the day on which such evidence came to his knowledge is conclusive proof thereof.

(4) Where, by this Act or a regulation, provision is made for sending by mail a request for information, notice or demand, an affidavit of an officer of the Dep'~rt!llent of the Provincial Treasurer sworn before a commlssIOner

4 or other person authorized to take affidavits setting out that he has charge of the appropriate records, that he has knowledge of the facts in the particular case, that such a request, notice or demand was sent by registered letter on a named day to the person to whom it was addressed, indicating such address, and that he identifies as exhibits attached to the affidavit the post office certificate of regis tration of the letter or a true copy of the relevant portion thereof and a true copy of the request, notice or demand, is admissible in evidence as prima- facie proof of the sending and of the request, notice or demand. ( 5) Where, by this Act or a regulation, a person is re quired to make a return, statement, answer or certificate, an affidavit of an officer of the Department of the Pro vincial Treasurer, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and that after a ciareful examination and search of the records he has been unable to find in a given case that the return, statement, answer or certificate, as the case may be, has been made by such person, is admissible in evidence as prima facie proof that in such case that person did not make the return, state ment, ans,wer or certificate, as the case may be.

(6) Where, by this Act or a regulation, a person is re quired to make a return, statement, answer or certificate, an affidavit of an officer of the Department of the Pro vincial Treasurer, sworn before a ·commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and that after careful examination of such records he has found that the return, statement, answer or certificate was filed or made on a p'articular day, is admissible in evidence as prima facie proof that it was filed or made on that day and not prior thereto.

(7) An affidavit of an officer of the Department of the Provincia:l Treasurer, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and that a document annexed thereto is a document or true copy of a document made by or on behalf of the Provincial Treasurer or some person exercising the powers of the Provincial Treasurer or by or on behalf of a taxpayer, shall be received as prima facie evidence of the nature and contents of the document and is admissible in evidence and has the same probative force as the original document would have if it had been proven in the ordinary way.

(8) An affidavit of an officer of the Department of the Provincial Treasurer, sworn before a commissioner or other person authorized to take affidavits, setting out that he has charge of the appropriate records and has knowledge of the practice of the Department and that an examination of the records shows that a notice of assessment for a p,ar ticular taxation year was mailed or otherwise communicated to a taxpayer on a particular day pursuant to this Act and

5 that, after careful examination and sear~h of the records, he has been unable to find that a notice of objection or of alp.peal from the assess,ment was received within the time allowed therefor, is admissible in evidence as prima facie proof of the statements contained therein.

(9) Where evidence is offered under this

section by an affidavit from which it appea.rs that the person making the affidavit is an officer of the Department of the Pro vincial Treasurer, it is not necessary to p.rove his signature or that he is such an officer nor is it necessary to prove the signature or official character of the person before whom the affidavit was sworn.

(10) Judicial notice shall be taken of (

a) all orders or regulations made under this Act, and (

b) a collection agreement entered into under this Act or any agree·ment for the collection by Canada of the tax imposed under the income tax statute of an agreeing province without suc:h orders, regulations or agreements being specially pleaded or proven.

(11) Every document purporting to be an order, direc tion, demand, notice, certificate, requirement, de'cision, assessment, discharge of mortgage or other document pur porting to have been executed under, or in the course of administration or enfo~cem,ent of, this Act over the name in writing of the Provincial Tl'easurer, his deputy, or an officer authorized by regulation to exercise powers or perform duties of Provincial Treasurer under this Act, shall be deemed to be a document signed, made and issued by the Provincial Treasurer, his deputy or the officer unless it has been called in question by the Provincial Treasurer or by some person a.cting for him or Her Majesty. ( 12) For the purposes of this Act, the day of mailing of any notice of assess,ment or notification described in subsection (4) of

section 10 shall, in the absence of any evidence to the contrary, be deemed to be the day appear ing from such notice or notification to be the date thereof unless called in question by the Provincial Treasurer or by some person acting for him or Her Majesty.

(13) Where any notice of an assessment has been sent by the Provincial Treasurer as required by this Act, the assessment shall be deemed to have been made on the day of mailing of the notice of the assessment.

(14) Every form purporting to be a form prescribed or authorized by the Provincial Treasurer shall be deemed to be a form prescribed by order of the Provincial Trea surer under this Act unless called in question by the Pro vincial Treasurer or some person acting for him or for Her Majesty.

(15) A document purporting to be a collection agreement entered into under this Act or an agreement with Canada

6 7. The proposed addition of

section 52a respecting non-agreeing provinces is intended to permit a transfer to a non-agreeing province of an amount equal to the amount of deductions at source made from persons who were resident in the province during the taxation year but who became resident in the non agreeing province before the last day of that year. This would be made only in a case where the non-agreeing province had legis lation permitting a similar payment in respect of persons resident on the last day of the year in the province who had previously been resident during the taxation year in the non-agreeing pro vince.

6 for the collection of tax imposed under the income statute of an agreeing province that is (

a) published in the Canada Gazette, or (

b) certified as such by or on behalf of (

i) the Provincial T'reasurer, or (ii) the Provincial Treasurer, the Provincial Sec retary-Treasurer or the Minister of Finance of the appropriate agreeing province, is admissible in evidence as prima facie proof of the con tents thereof.

(16) In any prosecution for an offence under this Act, the production of a return, certificate, statement or answer required by or under this Act or a regulation purporting to have been filed or delivered by or on behalf of the person charged with the offence or to have been made or signed by him or on his behalf is admissible in evidence as prima facie proof that such return, certificate, state'ment or answer was filed or delivered by or on behalf of that person or was made or signed by him or on his behalf.

(17) Every certificate by the Provincial Treasurer as to (

a) a taxpayer's tax payable under the federal Act as defined in clause (

a) of subsection (4) of

section 4, (

b) a taxpayer's income for the year as defined in clause (

d) of subse'ction (4) of

section 4, or (

c) the taxable income of a corporation, is admissible in evidence as prima facie proof that a tax payer's tax payable under the federal Act, his income for the year or the taxable income of a corporation, as the case may be, is in the amount set out therein.

(18) Where a collection agreement is entered into, any document or certificate that is executed or issued by the :Minister, the Deputy !\Iinister of the Dep:artment of Na tional Revenue for T'axation, or an official of the Depart ment of National Revenue on behalf or in place of the Provincial Treasurer, his deputy or an officer of his De partment, shall be deemed, for all purposes of this Act, to be executed or issued by the Provincial Treasurer, his deputy or an officer of his Department, as the case may be. 7. The following heading and

section are added im mediately after

section 52: Non-agreeing Provinces 52a. ( 1) In this section, (a) "adjusting payment" means a payment, calculated in accordance with this section, made by or on the direction of Alberta to a non-agreeing province; (b) "amount deducted or withheld" does not include any refund made in respect of that amount; (c) "non-agreeing province" means a province that is not an agreeing province.

(2) Where, in respect o.f a taxatio.n year, a no.n-agreeing pro.vince is autho.rized to. make a payment to. Alberta that, in the o.pinio.n o.f the Pro.vincial Treasurer, co.rresPo.nds to an adjusting payment, the Lieutenant Go.verno.r in Co.uncil may autho.rize the Pro.vincial Treasurer to. make an ad justing payment to. that no.n-agreeing pro.vince and enter into. any agreement that may be necessary to. carry o.ut the purpo.ses o.f this sectio.n.

(3) Where a co.llectio.n agreement is entered into., the adjusting payment that may he made pursuant to. sub sectio.n (2) may be made by the Go.vernment o.f Canada where it has agreed to. act o.n the directio.n o.f Alberta as co.mmunicated by the Pro.vincial Treasurer to. the Minister.

(4) The adjusting payment to. be made under this sec tio.n shall be in an amo.unt that is equal to. the aggregate o.f the amo.unts deducted o.r withheld under sectio.n 11 in respect o.f the tax payable fo.r a taxatio.n year by inividuals who. (

a) file returns under the federal Act, (

b) are taxable thereunder in respect o.f that year, and (

c) are resident o.n the last day o.f that year in the no.n- agreeing pro.vince to. which the adjusting payment is to. be made.

(5) Where an adjusting payment is to. be made and there has been an amo.unt deducted o.r withheld under sec tio.n 11 o.n acco.unt o.f the tax fo.r a taxatio.n year o.f an individual who. is taxable under the federal Act in respect o.f that year and who. is resident o.n the last day o.f that taxatio.n year in the no.n-agreeing pro.vince, (

a) no. action lies fo.r the reco.very o.f such amo.unt by that individual, and (

b) the amo.unt may no.t be applied in discharge o.f any liability o.f that individual under this Act.

(6) Where an adjusting payment to. a no.n-agreeing pro. vince is to. be made under this sectio.n fo.r a taxatio.n year, an individual resident in Alberta o.n the last day o.f the taxatio.n year is no.t required to. remit any amo.unt 0.11 acco.unt of tax payable by him under this Act fo.r the taxatio.n year to. the extent o.f the amo.unt deducted or withheld o.n account o.f his inco.me tax fo.r that year under the law o.f that no.n-agreeing pro.vince.

(7) Where an adjusting payment to. a no.n-agreeing pro. vince is to. be made under this sectio.n fo.r a taxatio.n year and the to.tal amo.unt deducted o.r withheld o.n account o.f tax payable under this Act and o.n acco.unt o.f the inco.me tax payable under the law o.f the no.n-agreeing pro.vince by an individual resident in Alberta o.n the last day o.f the tax atio.n year to. who.m subsectio.n (6) applies exceeds the tax payable by him under this Act fo.r that year, sectio.n 20 o.f this Act applies in respect o.f such individual as tho.ugh the excess were an o.verpayment under this Act.

(8) Where a collectiO'n agreement is entered intO' and the Government O'f Canada has agreed in respect O'f a tax atiO'n year to' carry O'ut the directiO'n O'f Alberta and to make an adjusting payment O'n behalf O'f Alberta, the ad justing payment (

a) shall be made out of any mO'neys that have been cO'llected O'n accO'unt O'f tax under this Act for any taxatiO'n year, and (

b) shall be the amO'unt calculated by the Minister to be the amount required to' be paid under subsec tiO'n (4), and the payment thereof discharges any O'bligatiO'n the Government of Canada may have with res.pect to' the pay ment to' Alberta O'f any amount deducted O'r withheld under

section 11 to' which subsectiO'n (5) applies.

(9) This sectiO'n is applicable to' the 1963 and subse quent taxatiO'n years. 8. This Act comes intO' fO'rce O'n the day upon which it is assented to and UPO'n SO' coming intO' fO'rce clause (

b) of sectiO'n 2 shall be deemed to' have been in fO'rce at all times O'n and after the first day O'f January, 1962.

No. 22 FIFTH SESSION FOURl'EENrJ'H LEGISLATURE 11 ELIZABETH II 1963 BILL

An Act to amend The Alberta Income Tax Act Received and read the First time Second time Third time HON. MR. HINMAN Title: 1963 (14th, 5th) Bill 22,

An Act to amend The Alberta Income Tax Act

Document details

Collection	Alberta — Bills
Citation	L14 S5 1759
Type	bill
Volume / chapter	L14 S5 1759
Language	en
Format	json
Source	PROVINCIAL
Identifier	7cf14953ebaaadb20a5b14484a1d57bc022e95e0

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