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Chapter A-36 Current as of July 4, 2025 ALBERTA TAXPAYER PROTECTION ACT

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1 ALBERTA TAXPAYER PROTECTION ACT

Chapter A-36 Table of Contents 0.1

Interpretation 1 Referendum required 2 Holding a referendum 3 Question to be asked 4 Referendum procedure

Preamble

WHEREAS the people of Alberta want to maintain the Alberta Advantage;

WHEREAS Alberta is the only province in Canada that does not have a general provincial sales tax;

WHEREAS Alberta has low personal and corporate income taxes;

WHEREAS a general provincial sales tax and income tax increases are not desirable; and

WHEREAS the opinion of the people of Alberta should be obtained directly before any legislation that imposes a general provincial sales tax or an income tax increase is introduced; THEREFORE HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows:

Interpretation 0.1 The following are income tax increases for the purposes of this Act: (

a) an increase of a rate of t ax applicable to an amount of taxable income under

section 6.1(1)(

a) of the Alberta Personal Income Tax Act; (

b) a reduction of an amount expressed in dollars in

section 8(1)(

a) to (

c) of the Alberta Personal Income Tax Act, after

RSA 2000

Section 1

Chapter A-36 ALBERTA TAXPAYER PROTECTION ACT 2 accounting for any adjustments to the amount under

section 44.2 of that Act; (

c) an increase of a rate of tax payable by a corporation under

section 21 of the Alberta Corporate Tax Act; (

d) a reduction of an amount expressed as a percentage in

section 22 of the Alberta Corporate Tax Act and used to calculate a corporation’s deduction under that section, if that reduction is not made at the same time and in an amount equal to or less than a reduction of the applicable rate of tax under

section 21 of that Act. 2023 c6 s3 Referendum required 1 A member of Executive Council may introduce in the Legislative Assembly a Bill that imposes a general provincial sales tax or an income tax increase only if, before the introduction of the Bill, the Chief Electoral Officer announces the result of a referendum conducted under this Act on a question that relates to the general provincial sales tax or income tax increase.

RSA 2000 cA-36 s1;2023 c6 s4 Holding a referendum 2 The Lieutenant Governor in Council may order the holding of a referendum that relates to the imposition of a general provincial sales tax or an income tax increase.

RSA 2000 cA-36 s2;2023 c6 s5 Question to be asked 3 The question or questions to be put to the electors at a referendum held under this Act shall be determined by a resolution of the Legislative Assembly on the motion of a member of the Executive Council. 1995 cA-37.8 s3 Referendum procedure 4(1) Sections 0.1, 4, 5 and 5.3 to 11 of the Referendum Act, and the regulations made under that Act in relation to those sections, apply to the conduct of a referendum ordered under this Act.

(2) For the purpose of subsection (1), (

a) the reference in sectio ns 4, 5 and 5.3 of the Referendum Act to

section 1 or 5.1 of that Act shall be read as a reference to

section 2 of this Act,

RSA 2000

Section 4

Chapter A-36 ALBERTA TAXPAYER PROTECTION ACT 3 (

b) the reference in

section 7.1 of the Referendum Act to a referendum held under that Act shall be read as a reference to a referendum held under this Act, (

c) the reference in

section 8(7) of the Referendum Act to a referendum under that Act shall be read as a reference to a referendum under this Act, and (

d) the reference in

section 9(2) of the Referendum Act to the Minister responsible for the administration of that Act shall be read as a reference to the Minister responsible for the administration of this Act. RSA 2000 cA-36 s4;2020 c20 s9;2023 c6 s6;2025 c7 s4

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