Bill 49 (Legislature 13, Session 3)

L13 S3 6286

Alberta — Bills

No. 49 3rd Session, 13th Legislature Alberta 5 Elizabeth II, 1957' BILL 49 A Bill to amend The Electric Power Taxation Act HON. MR. HOOKE EDMONTON, ALBERTA Printed by A. SHNITKA, Printer to the Queen's Most ExcelJent Majesty 1957

Explanatory Note 2. When this Act was enacted in 1929 the power to tax the works and transmission lines of an electric power company was taken from school districts. By 1938, c. 25, s. 9 (

b) the subsection that is now subsection (6) of

section 6 of The Assessment Act, R.S.A. 1942, c. 157 was enacted, which provided that f'Or purposes of that Act school districts within national parks were to be deemed to be towns. By a recent decision of the courts that provision had the effect of nullifying to a certain extent the pro visions of

section 4 of The Electric Power Taxation Act, which prohibits such taxation by school districts. This result was not intended when The Assessment Act was amended in 1938; the amendment proposed by this Bill will re-establish the position of

section 4 of The Electric Power Taxation Act and is made retro active to the last date the provincial tax under this Act was sus pended for the purposes of The Tax Collection Suspension Act, 1952. 5. (

a) Section 3, subsection (1) reads: "~. (1) ~ve.ry person, other than a municipal corporation, whose hUS111~SS IS 111 whole or in part the generation or transmission of t'!'lectncal pOwer or f'l1ergy shall annually pay a tax to the Province upon the assessed value of thf' 'works and transmission lines "(

a) used in such business, and "(

b) situated outside any city, town or villag'e, at the. rate of. ten mills on the dollar or at such lesser rate as may from tllne to tIme be fixed by the Lieutenant Governor in Counci1.". Any ~ndustrial plant engaged in some business other than the generatIon and transmission of electricity, but having such elec-

BILL No. 49 of 1957

An Act to amend The Electric Power Taxation Act (Assented to , 1967) HER MAJ~ST~, by and with the advice and consent of the LegIslatIve Assembly of the Province of Alberta enacts as follows: '

PART I 1. The .Electric Power Taxation Act, being

chapter 44 of the RevIsed Statutes of Alberta, 1942, is hereby amended.

Section 4 is amended (

a) by renumbering the

section as subsection (1), (

b) by adding immediately after the renumbered sub section (1) the following new subsection: "

(2) In this

section "school district" includes a school district that is for the purposes of any Act deemed to be a town and given the powers of a town by any Act with respect to the imposition and collection of taxes.".

PART II 3. The Electric Power Taxation Act, being

chapter 98 of the Revised Statutes of Alberta, 1955, is hereby amended.

Section 4 is amended (

a) by renumbering the

section as subsection (1), (

b) by adding immediately after the renumbered sub section (1) the following new subsection: "

(2) In this

section "school district" includes a school district that is for the purposes of any Act deemed to be a town and given the powers of a town by any Act with respect to the imposition and collection of taxes.".

Section 3 is amended (

a) as to subsection (1) by striking out the words "in whole or in part", (

b) by striking OlJt the words "The Alberta Municip,!,l Assess'ment Comrnission Act" where they occur In subsections (2), (4) and (6) and by substituting the words "The Municipalities Assessment and Equalization Act",

2 trical equipment for plant purposes is at present taxable under this Act. This amendment is intended to remove the taxation of such facilities from this Act and to permit the local municipality to tax. (

b) It IS proposed to repeal The Alberta Assessment Commis sion Act and replace it with The Assessment Appeal Board Act and The Municipalities Assessment and Equalization Act. This amendment is to provide a correct reference. (

c) This is to provide a correct reference to the proposed new Acts.

(

c) as to subsection (5) (

i) by stFiki?g out the word "hventy" and by substItutIng the word "thirty", (ii) by striking ont the words "Alberta Assess ment Comn1ission" and by substituting the words t'Alberta Assessment Appeal Board", (iii) by striking out the word "director" where it occurs in clause (a), and by substituting the word "Board". 6.

(1) Part I and this

section come into force on the day upon which this Act is assented to, and upon so coming into force

section 2 of this Act shall be deemed to have been in force at all times on and after the twenty-second day of September, 1952.

(2) Part II, except this section, comes into force and

Part I is repealed on the day upon which the Revised Statutes of Alberta, 1955, come into force.

THIRD SESSION THIRTEENTH LEGISLATURE 5 ELIZABETH II 1957 BILL

An Act to amend The Electric Power Taxation Act Received and read the First time ......................................... . Second time ....... . Third time ......................................... . HON. MR. HOOKE Title: 1957 (13th, 3rd) Bill 49,

An Act to amend The Electric Power Taxation Act

Document details

Collection	Alberta — Bills
Citation	L13 S3 6286
Type	bill
Volume / chapter	L13 S3 6286
Language	en
Format	json
Source	PROVINCIAL
Identifier	963a527f21cc4d05d75ed31b3ce7f3a477c9b1d7

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