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Chapter 20 (not in force provisions only current as of December 15, 2022) FISCAL MEASURES AND TAXATION ACT, 2019

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1 FISCAL MEASURES AND TAXATION ACT, 2019

Chapter 20 HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: Access to the Future Act Disestablishment of Fund 1(1) The Access to the Future Fund established in

section 4(1) of the Access to the Future Act is disestablished.

(2) The assets of the Access to the Future Fund shall be held in, and the Fund’s liabilities shall be assumed by, the General Revenue Fund. Deemed disestablishment of account 2(1) The account from within the Alberta Heritage Savings Trust Fund that is deemed to be established in

section 4(4) of the Access to the Future Act is deemed to be disestablished.

(2) The assets of the account referred to in subsection (1) shall be held in, and the account’s liabilities shall be assumed by, the Alberta Heritage Savings Trust Fund. Alberta Cancer Prevention Legacy Act Disestablishment of Fund 4 The Alberta Cancer Prevention Legacy Fund established by the Alberta Cancer Prevention Legacy Act is disestablished and the Fund’s assets shall be held in the General Revenue Fund. Alberta Personal Income Tax Act Amends RSA 2000 cA-30 9(1) The Alberta Personal Income Tax Act is amended by this section.

(32) Section 38 is amended

Section 11

Chapter 20 FISCAL MEASURES AND TAXATION ACT, 2019 2 (

a) repealed 2020 c23 s6;

(38) The following is added before

section 45: 44.2 Repealed 2022 c19 s5. (44) Subsection (37), to the extent that it repeals

section 44(1) and (1.2) of the Alberta Personal Income Tax Act, has effect at the end of the day on December 31, 2019. (45) Subsections (1) to (19), (28) to (36) and (39) to (43) have effect on January 1, 2020. (46) Subsections (22) and (37), to the extent that subsection (37) repeals

section 44(1.1), (1.11), (1.3), (1.4), (3), (4), (7) and (8) of the Alberta Personal Income Tax Act, have effect at the end of the day on June 30, 2020. (47) Subsection (38), to the extent that it enacts

section 44.1 of the Alberta Personal Income Tax Act, has effect at the end of the day on June 30, 2020. (48) Subsections (20), (21) and (23) to (27) have effect on July 1, 2020. (49) Subsection (38), to the extent that it enacts

section 44.2 of the Alberta Personal Income Tax Act, comes into force on Proclamation. 2019 c20 s9;2020 c23 s6;2022 c19 s5 Environmental Protection and Enhancement Act Disestablishment of Fund 11(1) The Environmental Protection and Enhancement Fund is disestablished.

(2) The assets of the Environmental Protection and Enhancement Fund shall be held in, and the Fund’s liabilities shall be assumed by, the General Revenue Fund. Gaming, Liquor and Cannabis Act Disestablishment of Lottery Fund 14 The Lottery Fund continued by the Gaming, Liquor and Cannabis Act is disestablished and the money from the Fund shall be paid into the General Revenue Fund.

Section 17

Chapter 20 FISCAL MEASURES AND TAXATION ACT, 2019 3 Repeals SA 2018 cI-3.1 17 The Interactive Digital Media Tax Credit Act is repealed on Proclamation. Repeals SA 2016 cI-10.5 20 The Investing in a Diversified Alberta Economy Act is repealed on Proclamation.

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