Bill 20 (Legislature 7, Session 4)

L7 S4 8608

Alberta — Bills

Bill No. 20 of 1934. A BILL RESPECTING TAXES PAID PURSUANT TO INVALID STATUTES. NOTE. This Bill provides that any payment on account of any tax imposed by any statute which is subsequently to the payment declared invalid shall be deemed to be a payment made in mistake of law and not recoverable except only in pursuance of an agreement in writing approved by the Lieutenant Governor in Council providing for repayment. Provision is also made for the protection of persons who have made any such payment. R. ANDREW SMITH, Legisla,tive Counsel. (This note does not form any part of the Bill and is off·ered merely as ,n lJCtrticd explanCLtion of some of its provisions.) BILL No. 20 of 1934.

An Act respecting Taxes paid pursuant to Invalid Statutes. (Assented to 1934.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1.. This Act may be cited as "The Payments under Invalid Statutes Act." 2.

Every payment heretofore or hereafter made to the Government of the Province on account of any tax imposed by virtue of any statute of the Province which is subse quently to the payment declared to be invalid by any court of competent jurisdiction shall be deemed to be a payment made in mistake of law notwithstanding that the payment has been made under protest and no action shall lie for the recovery thereof except only in cases where the payment has been made in pursuance of an agreement in writing which has been approved by the Lieutenant Governor in Council, providing for repayment in a specified event. 3.

Every payment heretofore or hereafter made to the Government of· the Province by any person whatsoever on account of any tax imposed by any statute of the Province which subsequently to the time of payment is declared to be invalid shall be deemed to have been lawfully made, and no action of any kind whatsoever shall lie against any per son in respect of any payment so made. 4. This Act shall come into force on the day upon which it is assented to. No. 20. FOURTH SESSION SEVENTH LEGISLATURE GEORGE V BILL

An Act respecting Taxes paid pursu ant to Invalid Statutes. Received and read the First time_ Second time __ _ Third time HON. MR. LYMBURN. EDMONTON: W. D. McLEAN, KING'S PnrNTER Title: 1934 (7th, 4th) Bill 20,

An Act respecting Taxes paid pursuant to Invalid Statutes

Document details

Collection	Alberta — Bills
Citation	L7 S4 8608
Type	bill
Volume / chapter	L7 S4 8608
Language	en
Format	json
Source	PROVINCIAL
Identifier	9a4a2832735c38982ef905378ef91753b894cb56

Source file is stored in the law ingest library (json).