TOBACCO TAX ACT (RSA 2000 cT-4)

RSA 2000 cT-4

Alberta — Consolidated Statutes

© Published by Alberta King’s Printer Alberta King’s Printer Suite 700, Park Plaza 10611 - 98 Avenue Edmonton, AB T5K 2P7 Phone: 780-427-4952 E-mail: kings-printer@gov.ab.ca Shop on-line at kings-printer.alberta.ca Province of Alberta Office Consolidation Revised Statutes of Alberta 2000

Chapter T-4 Current as of December 11, 2025 TOBACCO TAX ACT

Copyright and Permission Statement The Government of Alberta, through the Alberta King’s Printer, holds copyright for all Alberta legislation. Alberta King’s Printer permits any person to reproduce Alberta’s statutes and regulations without seeking permission and without charge, provided due diligence is exercised to ensure the accuracy of the materials produced, and copyright is acknowledged in the following format: © Alberta King’s Printer, 20__.* *The year of first publication of the legal materials is to be completed.

Note All persons making use of this consolidation are reminded that it has no legislative sanction, that amendments have been embodied for convenience of reference only. The official Statutes and Regulations should be consulted for all purposes of interpreting and applying the law. Regulations The following is a list of the regulations made under the Tobacco Tax Act that are filed as Alberta Regulations under the Regulations Act Alta. Reg. Amendments Tobacco Tax Act Tobacco Tax ................................................... 62/2023 Tobacco Tax (Ministerial) .............................. 90/2008

1 TOBACCO TAX ACT

Chapter T-4 Table of Contents 1

Definitions 2 Crown bound 3 Computation of tax payable 3 . 1 Collection of tax 3 . 2 Remittance of tax 3 . 3 Refunds 4 Tobacco not marked for tax-paid sale 4.1 Limits on possession of tobacco 5 . 1 Tax collection agreement 6 Special account 7 Prohibitions 8 Registration and licence 9 Registration and licence subject to conditions 9 . 1 Tax collectors 9 . 2 Marking of tobacco 9 . 3 Returns 1 0 Required notices 1 1 Notice of objection 11.1 Extension of time by Minister 11.2 Extension of time by Court 1 2 Notice of appeal 1 3 Reply to notice of appeal 1 4 Powers of Court 1 5 Practice and procedure 1 6 Irregularities 16.1 Documents deemed signed 1 7 Financial arrangements to e nsure remittance of taxes 17.1 Amounts recoverable as debts 17.2 Set-off 1 8 Certificate of a mount not paid

RSA 2000

Chapter T-4 TOBACCO TAX ACT 2 1 9 Payment by third party 19.1 Responsible representatives 19.2 Liability in respect of transfe rs by insolvent tax collectors 19.3 Amounts in jeopardy 2 0 Liability of directors for failure to remit 2 1 Demand for information 22.1 Waiver or cancellation of penalties or interest 2 3 Inspection and audit 2 4 Search and seizure without warrant 24.1 Search and seizure with warrant 24.2 Report of seizures 2 5 Disposition on conviction 2 6 Application by claimant for return of seized property 2 7 Return of seized things 2 8 Disposition of th ings forfeited 2 9 Copies of documents 3 0 Hindering an offence 3 1 Records and books of account 3 2 Communication o f information 3 3 Black stock 33.1 Interest 3 4 Assessment of tax 3 5 Assessment of penalty 3 6 Assessment of refund overpayment 3 7 Effect of assessment 37.1 Small amount owing 3 8 Additional penalty 3 9 Service, etc. 39.1 Date Notice or document mailed or sent 39.2 Electronic notice sent 4 0 Offence and penalty 4 1 Offences 4 2 Failure to mai ntain records 4 3 Offences and penalties re corporate officers, etc 4 4 General penalty 44.1 Offence exemption 4 5 Application of fines 4 6 Time for laying info rmation or complaint 46.1 Limitations Act 46.2 Certificates as evidence 4 7 Powers of Minister 4 8 Regulations 49 Transitional re smokeless tobacco

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Section 1

Chapter T-4 TOBACCO TAX ACT 3 5 0 Transitional HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows:

Definitions 1 In this Act, (a) “Alberta resident” means a person who ordinarily resides o r carries on business in Alberta; (a.1) “arm’s length” means arm’ s length as defined in

section 251 of the Income Tax Act (Canada); (b) “assess” includes reassess; (c) “black stock” means to bacco products stamped in accordance with any statute or regulation of Canada to indicate that duty has been paid but not stamped or marked in accordance with any statute or regulation of a province to indicate that they are intended for retail sale in a particular province or in particular provinces; (c.1) “calendar week” means th e 7-day period beginning on Monday and ending on the following Sunday; (d) “consumer” means a pers on who purchases or acquires tobacco in Alberta (

i) for consumption or use by that person, (ii) for consumption or use by another person at the first person’s expense, or (iii) on behalf of, or as the agent for, a principal for consumption or use by the principal or by another person at the principal’s expense; (e) “Court” means the C ourt of King’s Bench; (e.01) “Crown” means the Crown in right of Alberta; (e.1) “customs officer” means an officer as defined in

section 2 of the Customs Act (Canada) who is employed at a customs office in Alberta; (e.2) “duty free shop” means duty free shop as defined in the Excise Tax Act (Canada);

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Chapter T-4 TOBACCO TAX ACT 4 (e.3) “duty free shop operator” means a person who is register ed as a duty free shop operator under

section 8; (e.4) “electronic filing” means u sing electronic media in a manner specified by the Minister; (e.5) “exempt sale retailer” m eans a retailer who is registered as an exempt sale retailer under

section 8; (f) “importer” means a person who imports or brings tobacco into Alberta for sale to a consumer or for resale; (f.1) “importing consumer” means a person who (

i) ordinarily resides or carri es on business in Alberta, and (ii) imports or sends tobacco into Alberta, or acquires or receives delivery of tobacco in Alberta, (

A) for consumption or use by that person, (

B) for consumption or use by another person at the first person’s expense, or (

C) on behalf of, or as the agent for, a principal for consumption or use by the principal or by another person at the principal’s expense; (f.2) repealed 2022 c4 s8(2); (f.3) “manufacture”, in respect of tobacco, includes any step in the processing of raw leaf tobacco, including packing, stemming, reconstituting, converting or packaging; (g) “manufacturer” means a pe rson who manufactures tobacco; (h) “marked for tax-paid sale i n Alberta”, with respect to the packaging of tobacco products on which tax is payable, means that the package is marked in accordance with, and by a person authorized pursuant to, the regulations; (h.1) “marking permit holder” means a person who holds a permi t issued under

section 9.2; (i) “Minister” means the Minist er determined under

section 16 of the Government Organization Act as the Minister responsible for this Act; (j) “not marked for tax-paid sal e in Alberta”, with respect to tobacco products, includes

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Section 1

Chapter T-4 TOBACCO TAX ACT 5 (

i) black stock, (ii) stamped or marked in accor dance with any statute of a province or territory, other than Alberta, to indicate that the tobacco products are intended for retail sale in a particular province or territory or in particular provinces or territories, (iii) stamped or marked in accordance with the law of a country other than Canada, to indicate that the tobacco products are intended for retail sale in that country, or (iv) not marked or stamped; (k) “officer” means, except in clause (k.1) and sections 4.1(4)(a), 8(2)(

a) and (3)(a), 9.1(3)(a), 9.2(4)(a), 21(1)(

b) and (2)(

b) and 43, (

i) a member of the Royal Canadian Mounted Police; (ii) a police officer; (iii) a peace officer app ointed under the Peace Officer Act for the purposes of this Act; (iv) any person appointed by t he Minister as an officer for the purposes of this Act; (k.01) “person” includes a partnership, a trust and an Indian band; (k.1) “postal agent” means the Canada Post Corporation established under the Canada Post Corporation Act (Canada) and its officers, employees and agents if the Minister of National Revenue has entered into a written agreement with the Canada Post Corporation under which agreement the Canada Post Corporation is authorized by the Minister of National Revenue and agrees to collect, as agent of the Minister of National Revenue, duties as defined in the Customs Act (Canada) respecting mail delivered into Alberta; (l) “purchase” means to purchas e or otherwise obtain tobacco; (

m) repealed 2022 c4 s8(2); (m.01) “reserve” means re serve as defined in the Indian Act (Canada); (m.1) “responsible representativ e” means a trustee in bankruptcy, assignee, liquidator, administrator, receiver,

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Section 2

Chapter T-4 TOBACCO TAX ACT 6 receiver-manager or any other similar person administering, winding up, controlling or otherwise dealing with a property or business of a tax collector; (n) “retailer” means a person who purchases tobacco from a licensed wholesaler or licensed importer for resale, but only in relation to tobacco purchased from the licensed wholesaler or licensed importer; (o) “sell” means to sell or otherwise supply tobacco; (o.1) “smokeless tobacco” means tobacco that is not smoked or heated but is used in another form and includes chewing tobacco and snuff; (p) “tax collector” means a licen sed wholesaler that is appointed as a tax collector under

section 9.1; (q) “tobacco” means tobacco in any form in which it is used or consumed, and includes snuff; (r) “tobacco products” means ci garettes, tobacco sticks and fine cut tobacco; (s) “vehicle” means a device in or by which a person or thing may be transported, and includes a watercraft and an aircraft; (t) “wholesaler” means a pers on, including a manufacturer, who sells, or offers for sale, tobacco for resale.

RSA 2000 cT-4 s1;2003 c33 s2;2003 c47 s2;2006 cP-3.5 s42; 2007 c43 s2;2009 c33 s2;2022 c4 s8(2);AR 217/2022 Crown bound 2 This Act binds the Crown. 1983 cT-5.1 s2 Computation of tax payable 3(1) Every consumer who purchases tobacco in Alberta shall at the time of purchase of the tobacco pay to the Crown a tax computed at the following rates: (

a) on every cigarette or tobacco stick purchased by that consumer, $0.30; (

b) on every cigar purchased by that consumer, 142% of the taxable price of the cigar, with the tax payable on each cigar being not less than $0.275 per cigar nor more than $8.61 per cigar;

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Chapter T-4 TOBACCO TAX ACT 7 (

c) on every gram or part of a gram of smokeless tobacco purchased by that consumer, $0.35; (

d) on every gram or part of a gram of any tobacco, other than cigarettes, tobacco sticks, cigars or smokeless tobacco, purchased by that consumer, $0.4125.

(1.01) An importing consumer shall, on importing or sending tobacco into Alberta or acquiring or receiving delivery of tobacco in Alberta through a port of entry from a place outside of Canada, (

a) report immediately to a customs officer, (

b) provide the customs officer with all the information that is required by the customs officer regarding the tobacco, and (

c) pay to the customs officer a s agent of the Crown the same amount of tax as would have been payable under subsection (1) if the tobacco had been purchased in Alberta.

(1.02) An importing consumer shall, at the time of receiving delivery of tobacco in Alberta by mail from a place outside of Canada, (

a) provide the postal agent wh ere the tobacco is received with all the information that is required by the postal agent regarding the tobacco, and (

b) pay to the postal agent as agent of the Crown the same amount of tax as would have been payable under subsection (1) if the tobacco had been purchased in Alberta.

(1.03) If neither subsection (1.01) nor (1.02) applies, an importing consumer shall, at the time of importing or sending tobacco into Alberta or acquiring or receiving delivery of tobacco in Alberta from a place outside Alberta, pay to the Crown the same amount of tax as would have been payable under subsection (1) if the tobacco had been purchased in Alberta. (1.04) Subsections (1.01) and (1.02) do not apply to tobacco in respect of which no tax is payable under Division III of

Part IX of the Excise Tax Act (Canada). (1.05) Subsection (1.03) does not apply if no tax would be payable under Division III of

Part IX of the Excise Tax Act (Canada) if the tobacco were imported, sent, acquired or received from a location outside of Canada.

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Section 3

Chapter T-4 TOBACCO TAX ACT 8

(1.06) If an importing consumer fails or refuses to comply with subsection (1.01) or (1.02), the customs officer or postal agent, as the case may be, shall detain the tobacco.

(1.07) Tobacco detained under subsection (1.06) must be dealt with as follows: (

a) if, before the end of 60 days after the start of the deten tion, the tax payable on the tobacco at the time of its detention, related interest and penalties and any expenses related to the detention are paid and subsection (1.01)(

b) or (1.02)(

a) has been complied with, the tobacco must be returned to the importing consumer; (

b) if the tax, related inter est and penalties and expenses referred to in clause (

a) are not paid within the time limit referred to in that clause or subsection (1.01)(

b) or (1.02)(

a) has not been complied with, the tobacco is forfeited to the Crown and may be disposed of as directed by the Minister.

(1.08) A (

a) tax collector, or (

b) person who manufact ures tobacco in Alberta who consumes or uses tobacco in Alberta where no tax has been required to be paid in respect of that tobacco under this Act shall pay to the Crown, at the time of consumption or use, the same amount of tax as would have been payable under subsection (1) if the tobacco had been purchased in Alberta.

(1.09) Notwithstanding this section, no tax is payable under this

section (

a) where a person who is about to leave Canada purchases tobacco from a duty free shop operator at a duty free shop, or (

b) in circumstances prescribed by the regulations.

(1.1) For the purposes of subsection (1), the taxable price of a cigar is the following amount multiplied by 1.3: (

a) if the cigar was manufactured in Canada, the manufacturer’s selling price before any volume discount, including any charges for delivery or transportation and any duty and excise tax imposed under the laws of Canada, except for the tax imposed by

Part IX of the Excise Tax Act (Canada);

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Section 3.1

Chapter T-4 TOBACCO TAX ACT 9 (

b) if the cigar was manufact ured outside Canada, the importer’s selling price before any volume discount.

(1.11) For the purpose of subsection (1.1)(b), the importer’s selling price of a cigar is (

a) the price charged by the importer, or (

b) if the importer sells the cigar to a party not dealing at arm’s length with the importer, who in turn sells the cigar, the price charged by that party, whichever is greater, and includes any charges for delivery or transportation and any duty and excise tax imposed under the laws of Canada, except for the tax imposed by

Part IX of the Excise Tax Act (Canada).

(1.2) Notwithstanding subsection (1.1), if the manufacturer or importer of a cigar is also the retailer of the cigar, the taxable price of the cigar is the price the consumer paid for it, including any charges for delivery or transportation but not including the tax payable under this Act or the tax imposed by

Part IX of the Excise Tax Act (Canada).

(2) Where the amount of tax payable computed at the rate under subsection (1)(

b) is a fraction of a cent, the amount shall be rounded to the next higher cent.

(2.1) The amount of tax payable computed under subsection (1)(

a) or (

c) shall be computed by multiplying the applicable tax rate by the total number of cigarettes, tobacco sticks or grams of tobacco, as the case may be, purchased by the consumer at that time, and where the resulting amount of tax payable includes a fraction of a cent, the amount shall be rounded to the next higher cent. (3),

(4) Repealed 2022 c4 s8(3). RSA 2000 cT-4 s3;2002 c25 s2;2003 c33 s3;2003 c47 s3; 2007 c43 s3;2009 c33 ss3,24;2015 c21 Sched. 2 s5; 2019 c20 s26;2022 c4 s8(3);2024 c4 s7 Collection of tax 3.1(1) A person who sells tobacco in Alberta shall, as agent of the Crown, collect from the purchaser at the time of sale, (

a) where the purchaser is a consumer, the tax payable in respect of that tobacco under

section 3(1), or (

b) where the purchaser is a person other than a consumer, the tax that would be payable in respect of that tobacco under

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Section 3.2

Chapter T-4 TOBACCO TAX ACT 10

section 3(1) if the purchaser were a consumer required to pay tax under that section. (2) Subsection (1) does not apply (

a) where both the seller and the purchaser are tax collectors , or (

b) in circumstances prescribed by the regulations. 2022 c4 s8(4) Remittance of tax 3.2(1) A tax collector who sells tobacco in Alberta shall remit to the Minister, (

a) where the purchaser is a consumer, the tax payable in respect of that tobacco under

section 3(1), or (

b) where the purchaser is a person other than a consumer, the tax that would be payable in respect of that tobacco under

section 3(1) if the purchaser were a consumer required to pay tax under that section.

(2) A person, other than a consumer, who purchases tobacco in Alberta shall, at the time of purchase, remit to the person from whom the tobacco is purchased the tax that would be payable in respect of that tobacco under

section 3(1) if the person were a consumer required to pay tax under that section.

(3) An Alberta resident, other than an importing consumer or tax collector, who imports or sends tobacco into Alberta or acquires or receives delivery of tobacco in Alberta shall remit to the Minister the tax that would be payable in respect of that tobacco under

section 3(1) if the person were a consumer purchasing that tobacco in Alberta and required to pay tax under that section.

(4) An importing consumer required to pay tax under

section 3(1.03) or a person required to pay tax under

section 3(1.08) shall remit that tax to the Minister. (5) Subsections (1) to (4) do not apply (

a) in the case of a sale of to bacco where both the seller and purchaser are tax collectors, or (

b) in circumstances prescribed by the regulations.

(6) Where a person’s appointment as a tax collector is revoked or suspended under

section 9.1 and, following the revocation or suspension, the person sells in Alberta tobacco that was purchased or imported into Alberta prior to the revocation or suspension, the

RSA 2000

Section 3.3

Chapter T-4 TOBACCO TAX ACT 11 person shall remit to the Minister the tax that would be required to be remitted in respect of that tobacco under subsection (1) if the person were a tax collector at the time of sale.

(7) An obligation to remit tax under subsection (2) or (3) in respect of tobacco may precede a person’s obligation to collect tax under

section 3.1 in respect of that tobacco.

(8) A failure to collect tax under

section 3.1 in respect of tobacco does not affect a person’s obligation to remit tax in respect of that tobacco under this section.

(9) A person required to remit tax to the Minister under this

section shall do so in accordance with the regulations. 2022 c4 s8(4) Refunds 3.3 The Minister may, on application made by a person in accordance with the regulations and in the form and manner specified by the Minister, provide a refund or credit for all or part of the tax paid or remitted by a person (

a) where the tax was remitted in respect of tobacco that was stolen or destroyed prior to being sold to a consumer, (

b) where the tax was remitted by a wholesaler in respect of sales made to a wholesaler or retailer on credit, and all or a portion of the amount of the debt in respect of the sale becomes uncollectable, (

c) where the tax was remitted in respect of tobacco that was sold in circumstances in which

section 3(1.09) applies, or (

d) in circumstances prescribed by the regulations. 2022 c4 s8(4) Tobacco not marked for tax-paid sale 4(1) Subject to subsections (3) and (4), no person shall, in Alberta, purchase, possess, store, sell or offer for sale tobacco products that are not marked for tax-paid sale in Alberta unless the person (

a) is a licensed wholesaler or licensed importer and has written permission from the Minister to do so, and (

i) in the case of tobacco produ cts that are black stock, the wholesaler or importer will be selling the tobacco products to an exempt sale retailer, or (ii) the tobacco products will be transported out of Alberta for resale;

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Chapter T-4 TOBACCO TAX ACT 12 (

b) is a retailer and (

i) has written permission from the Minister to do so, or (ii) in the case of tobacco pr oducts that are black stock, is registered under

section 8.

(2) Repealed 2009 c33 s4.

(3) No person shall, in Alberta, purchase or possess tobacco products that are black stock unless the person (

a) is permitted to do so under subsection (1), (

b) purchases, imports, sends , acquires or receives delivery of the tobacco products in circumstances in which

section 3(1.09) applies, or (

c) purchases tobacco products f rom a duty free shop operator at a duty free shop on leaving Alberta and, on importing or sending those tobacco products into Alberta or acquiring or receiving delivery of those tobacco products in Alberta, provides evidence that the tax payable to the Crown has been paid on the tobacco products in accordance with

section 3(1.01), (1.02) or (1.03).

(4) Subject to subsection (3), no person shall possess more than 200 cigarettes, 200 tobacco sticks or 200 grams of manufactured tobacco that are not marked for tax-paid sale in Alberta except (

a) a licensed wholesaler or li censed importer who possesses the tobacco products in accordance with subsection (1), or (

b) a person who provides evide nce that the tax payable to the Crown has been paid on the tobacco products under

section 3(1.01), (1.02) or (1.03).

(5) No exempt sale retailer shall, in Alberta, sell black stock, or offer black stock for sale, to a person unless

section 3(1.09) applies or would apply to the sale. RSA 2000 cT-4 s4;2002 c25 s3;2003 c33 s4;2003 c47 s4; 2009 c33 ss4,24;2022 c4 s8(5) Limits on possession of tobacco 4.1(1) No person shall possess (

a) more than 1000 cigarettes, (

b) more than 1000 tobacco sticks,

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Section 4.1

Chapter T-4 TOBACCO TAX ACT 13 (

c) more than 1000 grams of fine cut tobacco, (

d) cigars that in total contain more than 1000 grams of tobac co, or (

e) any combination of tobacco containing more than 1000 grams of tobacco, except (

f) where the person holds a p ermit issued by the Minister under subsection (2), (

g) where the person is a licen sed wholesaler, licensed importer, retailer or marking permit holder, or possesses tobacco on behalf of any of them, or (

h) in circumstances prescribed by the regulations.

(2) The Minister may, on application made by a person in accordance with the regulations and in the form and manner specified by the Minister or if the Minister considers it appropriate in the circumstances, issue a permit to possess tobacco in quantities exceeding those in subsection (1).

(3) The Minister may, at or after the time of issuing a permit under subsection (2), make the permit subject to any conditions that the Minister considers appropriate.

(4) The Minister may refuse to issue a permit to a person under subsection (2) (

a) if the person or a director, officer or employee of the pe rson (

i) has contravened this Ac t or the regulations, or (ii) has contravened a law in fo rce in Alberta or in another jurisdiction that governs the sale of tobacco or the collection or payment of a tax or similar charge in respect of tobacco, o r (

b) in the circumstances prescribed by the regulations.

(5) The Minister may, by serving a notice in writing on the permit holder, cancel a permit issued under subsection (2) for any cause for which the Minister could refuse to issue a permit under subsection (4). 2002 c25 s4;2003 c47 s5;2009 c33 s5;2022 c4 s8(6)

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Section 5.1

Chapter T-4 TOBACCO TAX ACT 14 5 Repealed 2022 c4 s8(7). Tax collection agreement 5.1(1) The Minister may, on behalf of the Government of Alberta, enter into a tax collection agreement with the Government of Canada respecting the administration and enforcement of this Act in relation to tobacco referred to in

section 3(1.01) and (1.02).

(2) No action or other proceeding for damages shall be instituted against a customs officer acting pursuant to an agreement mentioned in subsection (1) for any loss or damage suffered by any person by reason of anything done, attempted, caused or permitted to be done or omitted to be done in good faith by the customs officer (

a) pursuant to or in the per formance or supposed performance of any duty pursuant to this Act, the regulations or the agreement, or (

b) pursuant to or in the exerc ise or supposed exercise of any power given by this Act, the regulations or the agreement. 2003 c33 s5 Special account 6 The Minister may require a person who collects taxes under this Act to deposit the amount collected into an account in the name of the Minister or an account in trust for the Minister at a financial institution specified by the Minister. RSA 2000 cT-4 s6;2003 c47 s6 6.1 Repealed 2022 c4 s8(7). Prohibitions 7(1) Subject to the regulations, no person shall (

a) sell tobacco in Alberta for resale, (

b) import or send tobacco into Alberta, or acquire or receive delivery of tobacco in Alberta, for sale or resale, or (

c) manufacture to bacco in Alberta, unless the person is licensed under

section 8.

(1.1) No person shall purchase tobacco in Alberta from a person who is not a retailer, licensed wholesaler or licensed importer.

(2) Repealed 2022 c4 s8(8).

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Section 8

Chapter T-4 TOBACCO TAX ACT 15

(3) No person shall sell, offer for sale or purchase tobacco in Alberta for an amount less than the aggregate of the tax payable under this Act and any applicable federal taxes and duties. RSA 2000 cT-4 s7;2009 c33 s8;2022 c4 s8(8) Registration and licence 8(1) The Minister may, on application made by a person in accordance with the regulations and in the form and manner specified by the Minister or if the Minister considers it appropriate in the circumstances, (

a) register the person as an exempt sale retailer, (

b) register the person as a duty free shop operator, (

c) issue a licence to a wholesa ler, importer or manufacturer, or (

d) renew the person’s registration or licence.

(2) The Minister may refuse to register a person, to issue a licence to a person or to renew a person’s registration or licence (

a) if the person or a director, officer or employee of the pe rson (

i) has contravened this Ac t or the regulations, or (ii) has contravened a law in fo rce in Alberta or in another jurisdiction that governs the sale of tobacco or the collection or payment of a tax or similar charge in respect of tobacco, o r (

b) in circumstances prescribed by the regulations.

(3) The Minister may cancel or suspend a person’s registration or licence (

a) if the person who is regist ered or licensed or a director, officer or employee of the person (

i) has contravened this Ac t or the regulations, or (ii) has contravened a law in fo rce in Alberta or in another jurisdiction that governs the sale of tobacco or the collection or payment of a tax or similar charge in respect of tobacco, o r

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Chapter T-4 TOBACCO TAX ACT 16 (

b) in circumstances prescribed by the regulations.

(4) The Minister may refuse to register a person, to issue a licence to a person or to renew a person’s registration or licence if the person is not dealing at arm’s length with a person whose registration or licence has been suspended or cancelled or whose application for a registration or licence, or for a renewal of a registration or licence, has been refused.

(5) If the Minister considers it appropriate in the circumstances, the Minister may revoke the suspension of or reinstate a registration or licence. RSA 2000 cT-4 s8;2022 c4 s8(9) Registration and licence subject to conditions 9(1) Where the Minister registers a person or issues a licence under

section 8, the Minister may, at or after the time of registration or issuance, make that registration or licence subject to any conditions that the Minister considers appropriate in the circumstances.

(2) The Minister may (

a) refuse to renew a reg istration or licence, or (

b) suspend or cancel a r egistration or licence, where the person has not complied with the conditions to which that registration or licence is subject. RSA 2000 cT-4 s9;2022 c4 s8(9) Tax collectors 9.1(1) The Minister may appoint a licensed wholesaler as a tax collector if the licensed wholesaler meets the criteria prescribed by the regulations.

(2) Where the Minister appoints a licensed wholesaler as a tax collector under subsection (1), the Minister may, at or after the time of appointment, make that appointment subject to any conditions that the Minister considers appropriate in the circumstances.

(3) The Minister may revoke a licensed wholesaler’s appointment as a tax collector (

a) if the licensed wholesaler o r a director, officer or employee of the licensed wholesaler (

i) has contravened this Ac t or the regulations, or

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Section 9.2

Chapter T-4 TOBACCO TAX ACT 17 (ii) has contravened a law in fo rce in Alberta or in another jurisdiction that governs the sale of tobacco or the collection or payment of a tax or similar charge in respect of tobacco, (

b) if the licensed wholesaler no longer meets the criteria prescribed under subsection (1), or (

c) in circumstances prescr ibed by the regulations.

(4) Where the licence of a person appointed as a tax collector is cancelled or the Minister refuses to renew the person’s licence, that person’s appointment as a tax collector is revoked at the time of that cancellation or refusal.

(5) Where the licence of a person appointed as a tax collector is suspended, that person’s appointment as a tax collector is suspended for as long as the suspension of the licence remains in effect.

(6) Evidence of appointment as a tax collector may be in a form prescribed by the regulations or issued by the Minister.

(7) The Minister may issue evidence of appointment as a tax collector to a licensed wholesaler appointed as a tax collector under this section. RSA 2000 cT-4 s5;2009 c33 s6;2022 c4 s8(9) Marking of tobacco 9.2(1) The Minister may, on application made by a person in accordance with the regulations and in the form and manner specified by the Minister, issue a permit to that person to mark tobacco.

(2) Subject to

section 4, tobacco products sold in Alberta must be marked in accordance with the regulations.

(3) The Minister may, at or after the time of issuing a permit under subsection (1), make the permit subject to any conditions that the Minister considers appropriate.

(4) The Minister may refuse to issue a permit to a person under subsection (1) (

a) if the person or a director, officer or employee of the pe rson (

i) has contravened this Ac t or the regulations, or (ii) has contravened a law in fo rce in Alberta or in another jurisdiction that governs the sale of tobacco or the

RSA 2000

Section 9.3

Chapter T-4 TOBACCO TAX ACT 18 collection or payment of a tax or similar charge in respect of tobacco, o r (

b) in the circumstances prescribed by the regulations.

(5) The Minister may, by serving a notice in writing on the permit holder, cancel a permit issued under subsection (1) for any cause for which the Minister could refuse to issue a permit under subsection (4). 2022 c4 s8(9) Returns 9.3(1) A person required to remit tax to the Minister under

section 3.2 and any other person prescribed by the regulations shall submit a return to the Minister in accordance with the regulations and in the form and manner specified by the Minister.

(2) If a person fails to submit a return as and when required by this Act or the regulations, the Minister may assess against the person a penalty in the amount that is the greater of $25 for each day of default and 5% of any unremitted tax, to a maximum of $1000.

(3) Unless otherwise specified by the Minister, a person who is required to submit a return under this Act must submit the return by way of electronic filing.

(4) A return submitted by way of electronic filing is deemed to have been submitted on the day that the Minister acknowledges that the return has been received. 2009 c33 s7;2022 c4 s8(9) Required notices 10(1) Where the Minister (

a) issues a licence to a person or renews a person’s licence, (

b) refuses to issue a licence to a person or to renew a person’s licence, (

c) suspends or cancels a person’s licence, (

d) revokes a suspension of or reinstates a person’s licence, (

e) imposes conditions on a person’s licence, (

f) registers a person or renews a registration, (

g) refuses to register a person or to renew a registration,

RSA 2000

Section 11

Chapter T-4 TOBACCO TAX ACT 19 (

h) suspends or cancels a person’s registration, (

i) revokes a suspension of or reinstates a registration, (

j) imposes conditions on a person’s registration, (

k) appoints a licensed wholesaler as a tax collector, (

l) imposes conditions on a licensed wholesaler’s appointment as a tax collector, (

m) revokes a licensed wholesaler’s appointment as a tax collector, (

n) issues a permit to a perso n under

section 4.1(2) or 9.2(1), (

o) imposes conditions on a person’s permit under

section 4.1(3) or 9.2(3), (

p) refuses to issue a permit to a person under

section 4.1(4) or 9.2(4), (

q) cancels a person’s permit under

section 4.1(5) or 9.2(5), (

r) makes an assessment of tax, interest or penalty payable by a person, or (

s) refuses to issue a refund to a person, the Minister shall notify that person in writing of the action or decision taken by the Minister.

(2) A person who is registered or licensed under

section 8 or a marking permit holder shall immediately notify the Minister in writing (

a) where the person ceases to carry out the business or that part of the business for which the person has been registered or issued a licence or marking permit, or (

b) in circumstances prescribed by the regulations. RSA 2000 cT-4 s10;2022 c4 s8(9) Notice of objection 11(0.1) Repealed 2022 c4 s8(10).

(1) A person who objects to (

a) not being issued a licence, (

b) the person’s licen ce not being renewed,

RSA 2000

Section 11

Chapter T-4 TOBACCO TAX ACT 20 (

c) the person’s licence being suspended or cancelled, (

d) the imposition of conditions on the person’s licence, (

e) not being registered, (

f) the person’s registra tion not being renewed, (

g) the person’s registration being suspended or cancelled, (

h) the imposition of conditions on the person’s registration, (

i) the person’s appointment as a tax collector, (

j) the imposition of conditions on the person’s appointment a s a tax collector, (

k) the revocation of the person’s appointment as a tax collector, (

l) the imposition of conditions on a person’s permit under

section 4.1(3) or 9.2(3), (

m) the refusal to issue a permit to the person under

section 4.1(4) or 9.2(4), (

n) the cancellation of the person’s permit under

section 4.1( 5) or 9.2(5), (

o) an assessment of tax, interest or penalty, or (

p) not being issued a refund may, within 90 days after the day the Minister sends the applicable notice under

section 10(1), serve on the Minister a notice of objection in the form and manner specified by the Minister setting out the reasons for the objection and the relevant facts.

(2) A notice of objection under this

section must be served by being sent (

a) by registered letter addressed to the Minister, or (

b) by way of electronic filing.

(2.1) A notice of objection under this

section that is sent by way of electronic filing is deemed to have been served on the day that the Minister acknowledges that the notice of objection has been received.

RSA 2000

Section 11.1

Chapter T-4 TOBACCO TAX ACT 21

(3) The Minister may accept a notice of objection under this

section notwithstanding that it was not served in the manner required by subsection (2).

(4) On receipt of a notice of objection, the Minister shall with all due dispatch reconsider the action or decision taken by the Minister and shall vacate, confirm or vary that action or decision and notify the objector of the Minister’s decision by registered letter or personal service.

(5) Notwithstanding subsection (4), if the person indicates in the notice of objection that the person wishes to appeal immediately to the Court and waives reconsideration of the action or decision by the Minister, the Minister may on receipt of the notice of objection consent to an immediate appeal by serving a notice of consent on the person by registered letter or personal service.

(6) If the Minister consents to an immediate appeal under subsection (5), the person may within 90 days after service of the notice of consent appeal to the Court pursuant to

section 12(2). RSA 2000 cT-4 s11;2007 c43 s4;2015 c21 Sched. 2 s5; 2017 c15 s4;2022 c4 s8(10) Extension of time by Minister 11.1(1) Where no notice of objection has been served under

section 11 within the time limited by that

section for doing so, a person described in

section 11(1) may apply to the Minister for an extension of the time for serving the notice of objection.

(2) An application made under subsection (1) must set out the reasons why the notice of objection was not served within the time otherwise limited by

section 11 for doing so.

(3) An application made under subsection (1) shall be served by being sent by registered letter addressed to the Minister and accompanied with a copy of the notice of objection.

(4) The Minister may accept an application made under subsection (1) notwithstanding that it was not served in the manner required by subsection (3).

(5) On receipt of an application made under subsection (1), the Minister shall with all due dispatch consider the application and grant or refuse it and notify the person who made the application of the decision in writing.

(6) Where an application made under subsection (1) is granted, the notice of objection is deemed to have been served on the day on which notification of the decision was sent to the person who made the application.

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Section 11.2

Chapter T-4 TOBACCO TAX ACT 22

(7) No application may be granted under this

section unless (

a) the application is made within one year after the expirati on of the time otherwise limited by

section 11 for serving a notice of objection, and (

b) the person who made the application demonstrates that (

i) within the time otherwis e limited by

section 11 for serving the notice, the person (

A) was unable to act or to instruct another to act in the person’s name, or (

B) intended in good faith to object to the action or decision, (ii) given the reasons set ou t in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted. 2007 c43 s5;2015 c21 Sched. 2 s5 Extension of time by Court 11.2(1) A person who has made an application under

section 11.1 may apply to the Court to have the application granted after (

a) the Minister has refused the application, or (b) 90 days has elapsed after service of the application under

section 11.1 and the Minister has not notified the person of the Minister’s decision, but no application under this

section may be made after the expiration of 90 days after the day a notification under

section 11.1(5) was sent to the person.

(2) An application under subsection (1) must (

a) be accompanied with the documents referred to in

section 11.1(3) and the notification referred to in

section 11.1(5), if any, and (

b) be served on the Minist er by registered letter.

(3) The Court may grant or dismiss an application made under subsection (1) and, in granting an application, may impose any

RSA 2000

Section 12

Chapter T-4 TOBACCO TAX ACT 23 terms it considers just or order that the notice of objection is deemed to have been served on the date of its order.

(4) No application may be granted under this

section unless (

a) the application under sectio n 11.1 was made within one year after the expiration of the time otherwise limited by

section 11 for serving a notice of objection, and (

b) the person who made the application demonstrates that (

i) within the time otherwis e limited by

section 11 for serving the notice, the person (

A) was unable to act or to instruct another to act in the person’s name, or (

B) intended in good faith to object to the action or decision, (ii) given the reasons set ou t in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application under sec tion 11.1 was made as soon as circumstances permitted. 2007 c43 s5;2009 c53 s177;2015 c21 Sched. 2 s5 Notice of appeal 12(1) A person who has served a notice of objection under

section 11(1) may appeal to the Court to have the action or decision taken by the Minister vacated or varied (

a) where the Minister has, under

section 11(4), confirmed or varied the action or decision taken by the Minister, or (

b) after 90 days has elapsed after service of the notice of objection and the Minister has not acted under

section 11(4), but no appeal under this

section may be instituted after the expiration of 90 days from the day a notification under

section 11(4) was mailed to or personally served on the objector.

(2) An appeal to the Court shall be instituted by serving on the Minister a notice of appeal and by filing a copy of the notice of appeal with the clerk of the Court.

(3) A notice of appeal shall be served on the Minister by being sent by registered letter addressed to the Minister.

RSA 2000

Section 13

Chapter T-4 TOBACCO TAX ACT 24

(4) The notice of appeal shall be attached to the notice of objection and, for the purposes of

section 15, is deemed to be a statement of claim. RSA 2000 cT-4 s12;2007 c43 s6 Reply to notice of appeal 13(1) The Minister shall, within 60 days from the day that the notice of appeal is received or within any further time that the Court may either before or after the expiration of that time allow, serve on the appellant and file in the Court a reply to the notice of appeal (

a) admitting or denying the facts alleged, and (

b) containing a statement (

i) of any further allegations of fact, and (ii) of any applicable statutory provisions and any reasons the Minister intends to rely on.

(2) The Court may strike out a notice of appeal or any part of the notice for failure to comply with

section 12 and may permit an amendment to be made to a notice of appeal or a new notice of appeal to be substituted for the one struck out.

(3) The Court may (

a) strike out any part of a rep ly for failure to comply with this section, or permit the amendment of a reply, or (

b) strike out a reply for failu re to comply with this

section and order a new reply to be filed within a time that it considers appropriate.

(4) If a notice of appeal is struck out for failure to comply with

section 12 and a new notice of appeal is not filed as and when permitted by the Court, the Court may dismiss the appeal.

(5) If a reply is not filed as required by this

section or is struck out under this

section and a new reply is not filed as ordered by the Court within the time ordered, the Court may dispose of the appeal ex parte or after a hearing on the basis that the allegations of fact contained in the notice of appeal are true. 1990 c16 s4 Powers of Court 14(1) On the filing of the material referred to in sections 12 and 13(1), (2) and (3), the matter is deemed to be an action in the Court.

RSA 2000

Section 14

Chapter T-4 TOBACCO TAX ACT 25

(2) A fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in any manner and on any terms that the Court may direct.

(3) The Court may, in hearing an appeal, (

a) dismiss the appeal, or (

b) allow the appeal and (

i) in the case of a refusal to issue a licence or a suspension or cancellation affecting a licence, direct, as the case may be, that, subject to any terms or conditions as the Court considers appropriate, (

A) a licence be issued, (

B) the licence be renewed, (

C) the suspension be revoked, or (

D) the licence be reinstated, (ii) in the case of a refusa l to register a person or a suspension or cancellation affecting a registration, direct, as the case may be, that, subject to any terms or conditions as the Court considers appropriate, (

A) the person be registered, (

B) the registra tion be renewed, (

C) the suspension be revoked, or (

D) the registrati on be reinstated, (iii) in the case of a cond ition imposed on a licence, registration, appointment as a tax collector or permit, direct, as the case may be, that (

A) the condition be removed, or (

B) the condition be varied, (iv) in the case of a person’s appointment as a tax collector, that the person’s appointment be revoked, (

v) in the case of a revocation of a person’s appointment as a tax collector, that the person’s appointment be reinstated, subject to any terms or conditions as the Court considers appropriate,

RSA 2000

Section 15

Chapter T-4 TOBACCO TAX ACT 26 (vi) in the case of a refusal to issue a permit under

section 4.1(4) or 9.2(4) or the cancellation of a permit under

section 4.1(5) or 9.2(5), that, subject to any terms or conditions as the Court considers appropriate, (

A) a permit be issued, or (

B) the permit be reinstated, (vii) in the case of an asse ssment, vacate or vary the assessment, or (viii) in the case of a refusal to issue a refund, direct that a refund be issued in an amount as the Court may direct. RSA 2000 cT-4 s14;2022 c4 s8(11) Practice and procedure 15 Except as provided in the regulations, the practice and procedure of the Court, including the right of appeal and the practice and procedure relating to appeals to the Court of Appeal or the Supreme Court of Canada, apply to every matter deemed to be an action under

section 14, and every judgment and order given or made in each such action may be enforced in the same manner and by like process as a judgment or order given or made in an action commenced in the Court. 1990 c16 s4 Irregularities 16 A refusal, suspension, cancellation or revocation under

section 4.1, 8, 9, 9.1 or 9.2 must not be vacated or varied on appeal by reason only of an irregularity, informality, omission or error on the part of a person in the observance of a directory provision of this Act.

RSA 2000 cT-4 s16;2022 c4 s8(12) Documents deemed signed 16.1 A document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister or an official authorized by the Minister to exercise powers or perform duties of the Minister under this Act is deemed to have been signed, made and issued by the Minister or the official unless called into question by the Minister or by a person acting for the Minister or for the Crown. 2007 c43 s7 Financial arrangements to ensure remittance of taxes 17(1) The Minister may require a tax collector to furnish a surety bond, bank guarantee or evidence of other financial arrangements satisfactory to the Minister in an amount satisfactory to the

RSA 2000

Section 17.1

Chapter T-4 TOBACCO TAX ACT 27 Minister but not exceeding an amount equal to 3 times the amount of the estimated tax that would be collected by the tax collector for each collection period.

(2) In the event of a notice of appeal being filed from a decision to suspend or cancel a licence, the Minister may require accelerated remittance of tax collected, a surety bond in an amount to be fixed by the Minister, bank guarantees and other financial arrangements to ensure full payment of taxes owing by the wholesaler or importer.

RSA 2000 cT-4 s17;2022 c4 s8(13) Amounts recoverable as debts 17.1 Taxes, penalties, interest and other amounts owing under this Act are debts recoverable by the Crown in an action in debt. 2009 c33 s9 Set-off 17.2(1) If a person to whom an amount is owing under this Act owes money to the Crown, the Minister may, instead of making a payment to that person, apply the whole or any part of the payment owing to the person to reduce or eliminate the debt the person owes to the Crown.

(2) Where the Minister applies a payment under subsection (1), the Minister shall notify the person referred to in subsection (1) of the reduction or elimination of the debt. 2009 c33 s9 Certificate of amount not paid 18(1) Where (

a) an amount that is payable under this Act has not been paid , or (

b) part of an amount that is payable under this Act has not b een paid, the Minister may issue a certificate stating the amount or the part of the amount that has not been paid.

(2) A certificate issued under subsection (1) may be filed in the Court as if it were a judgment of the Court.

(3) When a certificate issued under subsection (1) is filed in the Court, (

a) the certificate has the same force and effect as if it were a judgment of the Court in the amount stated in the certificate together with interest to the day of payment, and

RSA 2000

Section 19

Chapter T-4 TOBACCO TAX ACT 28 (

b) proceedings may be taken to enforce payment of the amount owing in respect of the certificate in the same manner as if the certificate were a judgment of the Court.

(4) All reasonable costs and charges payable in respect of the filing of a certificate in the Court are recoverable as if they had been certified and the certificate had been filed under this section. 1990 c16 s4 Payment by third party 19(1) If the Minister has knowledge or suspects that a person is or will be, within one year, liable to make any payment to a person who owes an amount under this Act referred to in this

section as the “debtor”, the Minister may, by written notice, require the person to pay the money otherwise payable to the debtor in whole or in part to the Minister on account of the amount owing by the debtor under this Act.

(2) Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days (

a) a bank, credit union, trust corporation, loan corporation or other similar person referred to in this

section as the “institution”, will lend or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness, or (

b) a person other than an institution will lend or advance money to, or make a payment on behalf of, a debtor who the Minister knows or suspects (

i) is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or (ii) if that person is a corporation, is not dealing at arm’s length with that person, the Minister may by written notice require the institution or person, as the case may be, to pay in whole or in part to the Minister on account of the amount owing by the debtor under this Act the money that would otherwise be so lent, advanced or paid, and any money so paid to the Minister is deemed to have been lent, advanced or paid, as the case may be, to the debtor.

(2.1) If a person who receives a notice under subsection (1) or (2) is liable to make a payment jointly to the debtor and one or more

RSA 2000

Section 19

Chapter T-4 TOBACCO TAX ACT 29 other persons, for the purposes of this

section it is deemed that the money payable is divided into as many equal portions as there are persons who are owed the money jointly and that the debtor is the unconditional and sole owner of one portion of the money.

(2.2) The Minister, the debtor and any person who is owed the money jointly with the debtor may, within 30 days of the written notice being given under subsection (1) or (2), apply to the Court (

a) for an order that the deb tor is entitled to a smaller or greater portion of the money, and (

b) for appropriate relief.

(2.3) Notice of an application under subsection (2.2) must be served (

a) if the applicant is the deb tor or a person who is owed the money jointly with the debtor, on all the other persons who are owed the money jointly and the Minister, or (

b) if the applicant is the Minister, on all the persons who a re owed the money jointly.

(3) The receipt of the Minister for money paid under this

section is a good and sufficient discharge of the amount owing by the debtor to the extent of that payment.

(4) A person who, after receiving a notice under subsection (1), discharges any liability to the debtor without complying with a requirement under this

section is liable to pay to the Crown the lesser of (

a) an amount equal to the liability discharged, and (

b) the amount that the perso n was required under this

section to pay to the Minister.

(5) An institution or other person that, after receiving a notice under subsection (2), fails to comply with a requirement under this

section with respect to money to be lent, advanced or paid is liable to pay to the Crown an amount equal to the lesser of (

a) the total of money so l ent, advanced or paid, and (

b) the amount that the institu tion or person was required under that subsection to pay to the Minister.

(6) If the person who is or is about to become liable carries on business under a name or style other than the person’s own name,

RSA 2000

Section 19.1

Chapter T-4 TOBACCO TAX ACT 30 the notice under subsection (1) or (2) may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.

(7) If the persons who are or are about to become liable carry on business in partnership, the notice under subsection (1) or (2) may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership. RSA 2000 cT-4 s19;2009 c33 ss10,24 Responsible representatives 19.1(1) For the purposes of this Act, where a person is a responsible representative of a tax collector at any time, (

a) the responsible representa tive is jointly and severally liable with the tax collector (

i) to pay each amount that is payable under this Act by the tax collector at or before that time and that remains unpaid, to the extent that the responsible representative is at that time in possession or control, in the capacity of responsible representative, of property that belongs or belonged to, or that is or was held for the benefit of, the tax collector, and (ii) to perform any obligation or duty imposed under this Act on the tax collector at or before that time and that remains outstanding, to the extent that the obligation or duty can reasonably be considered to relate to the responsibilities of the responsible representative acting in that capacity, a n d (

b) any action or proceeding i n respect of the tax collector taken under this Act at or after that time by the Minister may be taken in the name of the responsible representative acting in that capacity and, when taken, has the same effect as if it had been taken directly against the tax collector and, if the tax collector is no longer a tax collector, as if the tax collector continued to be a tax collector.

(2) A responsible representative shall, before distributing any property over which the responsible representative has control in

RSA 2000

Section 19.2

Chapter T-4 TOBACCO TAX ACT 31 that capacity as the responsible representative, obtain a certificate from the Minister certifying that all amounts (

a) for which the tax collector is liable under this Act up to the date of the certificate, and (

b) for the payment of which th e responsible representative is or can reasonably be expected to become liable in that capacity as the responsible representative have been paid or that security for the payment of the amounts has been accepted by the Minister.

(3) If a responsible representative distributes property over which the responsible representative has control in that capacity as the responsible representative without obtaining a certificate under subsection (2) in respect of the amounts referred to in that subsection, the responsible representative is personally liable for the payment of those amounts to the extent of the value of the property distributed, and the Minister may assess the responsible representative for the amounts in the same manner and with the same effect as if it were an assessment under this Act of the tax collector for whose property or business the responsible representative is responsible.

(4) For the purposes of subsections (2) and (3), an appropriation by a responsible representative of a tax collector of property in the possession or control of the responsible representative acting in that capacity is deemed to be a distribution of the property to a person. 2003 c47 s7 Liability in respect of transfers by insolvent tax collectors 19.2(1) If property is transferred at any time by a tax collector to a person with whom the tax collector does not deal at arm’s length at that time and the tax collector is insolvent or becomes insolvent because of the transfer or because of the transfer and one or more other transactions, the person is jointly and severally liable with the tax collector to pay the liability under this Act of the tax collector equal to the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given for the property, but nothing in this subsection limits the liability of the tax collector under any other provisions of this Act.

(2) If (

a) property is transferred at any time from a person (in this subsection referred to as the “transferor”) to another person

RSA 2000

Section 19.3

Chapter T-4 TOBACCO TAX ACT 32 (in this subsection referred to as the “transferee”) with whom the transferor does not deal at arm’s length, (

b) the transferor is liable because of subsection (1) or this subsection to pay an amount of the liability of another person (in this subsection referred to as the “debtor”) under this Act, and (

c) it can reasonably be consid ered that one of the reasons of the transfer would, but for this subsection, be to prevent the enforcement of this section, the transferee is jointly and severally liable with the transferor and the debtor to pay an amount of the debtor’s liability under this Act equal to the lesser of the amount of the liability that the transferor was liable to pay at that time and the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at the time of the consideration given for the property, but nothing in this subsection limits the liability of the debtor or the transferor under any provision of this Act.

(3) The Minister may at any time assess a person in respect of any amount payable because of this section.

(4) Where a person has become jointly and severally liable with a tax collector under this

section in respect of part or all of a liability under this Act of the tax collector, (

a) a payment by the person on account of that person’s liabil ity discharges the joint liability to the extent of the payment, but (

b) a payment by the tax co llector on account of that tax collector’s liability discharges the person’s liability only to the extent that the payment operates to reduce the tax collector’s liability to an amount less than the amount in respect of which the person is, by this section, made jointly and severally liable. 2003 c47 s7 Amounts in jeopardy 19.3(1) In this section, “judge” means a judge of the Court.

(2) Where, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed against a person would be jeopardized by a delay in the collection of it, the judge shall, on the terms the judge considers reasonable in the circumstances, authorize the Minister to file a certificate under

RSA 2000

Section 19.3

Chapter T-4 TOBACCO TAX ACT 33

section 18 notwithstanding that the 30 days referred to in

section 37(2) has not yet elapsed.

(3) Where a judge is satisfied that the receipt of a notice of assessment by a person in respect of an amount assessed against the person would likely jeopardize the collection of that amount, an authorization under subsection (2) may be granted by the judge notwithstanding that the notice of assessment in respect of that amount has not been served on the person at or before the time the application is made.

(4) Statements contained in an affidavit filed in support of an application under this

section may be based on belief with the grounds for it.

(5) An authorization granted under this

section in respect of a person must be served by the Minister on the person within 72 hours after it is granted except where the judge orders the authorization to be served at some other time specified in the authorization, and where a notice of assessment has not been served on the person at or before the time of the application, the notice of assessment must be served together with the authorization.

(6) For the purpose of subsection (5), service on a person must be effected by (

a) personal service on the person, or (

b) service in accordance with directions, if any, of a judge.

(7) Where service on a person cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction.

(8) Where a judge has granted an authorization under this

section in respect of a person, the person may, on 6 clear days’ notice to the Deputy Minister of Justice, apply to a judge to review the authorization.

(9) An application under subsection (8) must be made (

a) within 30 days from the day on which the authorization was served on the person in accordance with this section, or (

b) within any further time a judge may allow, on being satisfied that the application was made as soon as practicable.

RSA 2000

Section 20

Chapter T-4 TOBACCO TAX ACT 34

(10) An application under subsection (8) may, on the application of the person, be heard in private if the person establishes to the satisfaction of the judge that the circumstances of the case justify private proceedings.

(11) On an application under subsection (8), the judge may confirm, set aside or vary the authorization and make any other order the judge considers appropriate.

(12) Where any question arises as to the course to be followed in connection with anything done or being done under this

section and there is no direction in this

section with respect to it, a judge may give any direction with respect to it that, in the judge’s opinion, is appropriate.

(13) No appeal lies from an order of a judge made pursuant to subsection (11). 2007 c43 s8;2009 c53 s177;2013 c10 s35;2015 c21 Sched. 2 s5 Liability of directors for failure to remit 20(1) Where a corporation has failed to remit tax collected by that corporation, the directors of the corporation at the time the corporation was required to remit the tax collected are jointly and severally liable, together with the corporation, to pay that tax collected and any interest or penalties relating to it.

(2) A director is not liable under subsection (1) unless (

a) a certificate for the amo unt of the corporation’s liability referred to in subsection (1) has been filed in the Court under

section 18(2) and execution for that amount has been returned unsatisfied in whole or in part, (

b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within 6 months after the earlier of the date of commencement of the proceedings and the date of dissolution, (

c) the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy and Insolvency Act (Canada) and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within 6 months after the date of the assignment or receiving order, or

RSA 2000

Section 21

Chapter T-4 TOBACCO TAX ACT 35 (

d) a compromise or arrangement has been proposed under the Companies’ Creditors Arrangement Act (Canada) in respect of the corporation.

(2.1) Notwithstanding subsection (2), a director is not liable under subsection (1) if the director exercised due diligence in attempting to ensure the corporation remitted the tax.

(2.2) The Minister shall not take action to collect an amount owed by a director under this

section until (

a) all reasonable efforts t o collect an amount from the corporation have been made by the Minister, and (

b) the director has been notif ied in writing of the director’s liability under this section.

(3) A notice under subsection (2.2)(

b) may not be sent more than 2 years after the director last ceased to be a director of the corporation.

(4) Where execution referred to in subsection (2)(

a) has issued, the amount recoverable from a director is the amount remaining unsatisfied after execution.

(5) Where a director pays an amount in respect of a corporation’s liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that the Crown would have been entitled to had that amount not been so paid, and where a certificate that relates to that amount has been filed, the director is entitled to an assignment of the certificate to the extent of the director’s payment, which assignment the Minister is hereby empowered to make.

(6) A director who has satisfied a claim under this

section is entitled to contribution from the other directors who were liable for the claim. RSA 2000 cT-4 s20;2003 c47 s8;2007 c43 s9; 2009 c33 s24 Demand for information 21(1) The Minister may, for any purpose related to the administration or enforcement of this Act or the regulations, by a demand served personally or by registered letter (

a) require from a wholesaler, importer or retailer or a person related to or associated with, within the meaning of subsection 251(2) or 256(1) of the Income Tax Act (Canada), a wholesaler, importer or retailer, or

RSA 2000

Section 21

Chapter T-4 TOBACCO TAX ACT 36 (

b) when a wholesaler, importer or retailer is a partnership or corporation, require from a partner or the president, manager, secretary or any director, officer, agent or representative of the partnership or corporation, any information or additional information or production of any books, letters, accounts, invoices or statements, financial or otherwise, or other documents within a reasonable time that is stipulated in the demand.

(2) The Minister may, for any purpose related to the administration or enforcement of this Act or the regulations, by a demand served personally or by registered letter, require (

a) from any person holding an amount for or paying or liable to pay any amount to a wholesaler, importer or retailer, or (

b) from any partner, director, officer or agent of any person holding an amount for or paying or liable to pay any amount to a wholesaler, importer or retailer the production of any books, letters, accounts, invoices or statements, financial or otherwise, or other documents within a reasonable time that is stipulated in the demand.

(3) The Minister may, by a demand served personally or by registered letter, require the production by any person, or by the person’s agent, of any books, letters, accounts, invoices or statements, financial or otherwise, or other documents in the possession or in the control of that person or that person’s agent, for the purpose of determining what tax, if any, is collectible or payable under this Act by any person, or whether a licence or report is required under this Act, and production of any required document shall be made within a reasonable time that is stipulated in the demand.

(4) If a person is served with a demand under this

section and the person does not comply with the demand, an officer may apply to the Court for an order directing the person to comply with the demand.

(5) Repealed 2009 c53 s177.

(6) On the filing of an application with the clerk of the Court, the Court may, if it considers it necessary in the circumstances, hear an interim application on 2 days’ notice and make an interim order granting any relief that the Court considers appropriate pending the determination of the application.

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Section 22.1

Chapter T-4 TOBACCO TAX ACT 37

(7) An interim order under subsection (6) may be made ex parte if the Court considers it appropriate in the circumstances.

(8) On hearing an application, the Court may do one or more of the following: (

a) direct the person to provide or produce the information, additional information or document where the Court is satisfied that (

i) the information or document demanded is in the possession of or under the control of the person, and (ii) the information or document demanded is relevant to the administration or enforcement of this Act or the regulations; (

b) make its order subject to any terms or conditions that the Court considers appropriate in the circumstances; (

c) award costs in respect of the matter. RSA 2000 cT-4 s21;2007 c43 s10;2009 c33 s11; 2009 c53 s177 22 Repealed 2022 c4 s8(14). Waiver or cancellation of penalties or interest 22.1 Notwithstanding the Financial Administration Act, the Minister may waive or cancel all or any portion of any penalty or interest payable under this Act by a person, or refund all or any portion of any penalty or interest paid under this Act by a person, (

a) at any time, if the waiver is in response to an application made by the person within the time set out in clause (b), or (

b) in any other case, on or before 4 years from the end of th e calendar year in which a penalty or interest is assessed against the person. 2002 c25 s5;2007 c43 s11;2017 c15 s4;2022 c4 s8(15) Inspection and audit 23(1) In this

section and

section 24, (a) “documents” includes mon ey, securities and any of the following, whether computerized or not: books, records, letters, telegrams, vouchers, invoices, accounts and statements, financial or otherwise;

RSA 2000

Section 23

Chapter T-4 TOBACCO TAX ACT 38 (b) “dwelling house” means the w hole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes (

i) a building within the curtilage of a dwelling house that i s connected to it by a doorway or by a covered and enclosed passageway, and (ii) a unit that is designed to be mobile and to be used as a permanent or temporary residence that is being used as a permanent or temporary residence.

(2) For the purposes of ensuring that this Act and the regulations are being complied with, an officer may, at any reasonable time, (

a) inspect, audit or examine (

i) the records of a person who is required to keep records under this Act or the regulations, and (ii) any document of that person or of any other person that relates or may relate (

A) to the information that is or should be in the records of the person who is required to keep records under this Act or the regulations, or (

B) to any amount payable under this Act by or to the person referred to in subclause (i), (

b) inspect and examine any property that in the opinion of th e officer may assist the officer in determining or ascertaining (

i) the accuracy of an inventory, (ii) any information that is or should be in the books and records, (iii) the amount of any tax imposed by this Act, or (iv) whether a licence or repor t is required under this Act, a n d (

c) require the production for inspection, audit or examinatio n of all records or documents that are or may be relevant to the inspection, audit or examination.

(3) Where an officer on reasonable grounds believes that the records, property or documents referred to in subsection (2) are

RSA 2000

Section 23

Chapter T-4 TOBACCO TAX ACT 39 located in any premises or place, the officer may, at any reasonable time, (

a) subject to subsection (4), e nter the premises or place, and (

b) require the owner or manage r of the premises or place and any other person on the premises or at the place to give the officer all reasonable assistance and to make reasonable efforts to answer all proper questions relating to the administration of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the officer.

(4) When the premises or place referred to in subsection (3) is a dwelling house, the officer shall not enter the dwelling house without the consent of the occupant of the dwelling house.

(5) If an officer (

a) is refused entry into pre mises or a place referred to in subsection (3), (

b) is not given consent to enter a dwelling house, (

c) has reasonable grounds to believe that (

i) the officer will be refused entry into premises or a place referred to in subsection (2), or (ii) the officer will not be giv en consent to enter a dwelling house, o r (

d) is impeded or has reasonable grounds to believe that the officer will be impeded in the carrying out of an inspection, audit or examination of any record, document, item or thing, the officer may apply to a judge of the Court of Justice for an order authorizing the officer to enter the premises, place or dwelling house and carry out the officer’s inspection, audit or examination.

(6) On hearing an application, the judge may do one or more of the following: (

a) authorize the o fficer to enter the premises, place or dwelling house and carry out the officer’s duties; (

b) direct any occupant to assist the officer in any manner as the judge prescribes;

RSA 2000

Section 24

Chapter T-4 TOBACCO TAX ACT 40 (

c) restrain any person from impeding the officer from enterin g the premises, place or dwelling house or from carrying out the officer’s duties; (

d) make the order subject to any terms or conditions that the judge considers appropriate in the circumstances; (

e) award costs in respect of the matter. RSA 2000 cT-4 s23;2008 c32 s30;AR 75/2023 Search and seizure without warrant 24(1) An officer who on reasonable grounds believes (

a) that a contravention of this Act or the regulations is bei ng or has been committed, and (

b) that obtaining a warrant w ould cause a delay that could result in the loss or destruction of (

i) evidence, or (ii) anything used in the contravention of this Act or the regulations, may without a warrant and, if necessary, by reasonable force stop a vehicle or enter any premises or place, other than a dwelling house, and search for anything that the officer believes on reasonable grounds (

c) affords evidence of the contravention, or (

d) is being used or was used, in the last 60 days, in contravention of this Act or the regulations.

(2) If an officer stops a vehicle or enters any premises or place, other than a dwelling house, the person in charge of the vehicle or the owner or occupant of the premises or place must (

a) give the officer all reason able assistance in connection with the entry and search, and (

b) make reasonable efforts to p rovide all information that the officer may reasonably require for purposes of the administration and enforcement of this Act and the regulations.

(3) An officer who, in making a search under subsection (1), finds anything that the officer believes on reasonable grounds

RSA 2000

Section 24

Chapter T-4 TOBACCO TAX ACT 41 (

a) affords evidence of a contravention of this Act or the regulations, or (

b) is being used or was used, in the last 60 days, in the contravention of this Act or the regulations may seize that thing.

(4) Following a seizure under subsection (3)(a), the officer shall, within a reasonable time, (

a) furnish a judge of the Court of Justice with an affidavit stating that the officer has reasonable grounds to believe that the person named in the affidavit has contravened this Act or the regulations, or (

b) return anything seized to the person from whom it was seized.

(5) The judge on receipt of an affidavit under subsection (4) may order that the affidavit be served on the person referred to in the affidavit and may set down a date to hear the matter and order that anything seized be (

a) retained by the Crown until final disposition of the charg e, or (

b) returned to the person from whom it was seized.

(6) If anything seized is returned under subsection (5)(b), the judge may order the person to whom it is returned (

a) to hold it as bailee for the Crown until final disposition of the charge, and (

b) to produce it if it is required with respect to proceeding s related to the charge.

(7) Following a seizure under subsection (3)(b), the officer shall, within 90 days from the seizure, (

a) subject to the regulations, return anything seized to the person from whom it was seized, or (

b) on notice to the person from whom the thing was seized, make an application to the Court of Justice or, in the circumstances described in the regulations, to the Court of King’s Bench, for an order under subsection (8).

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Section 24.1

Chapter T-4 TOBACCO TAX ACT 42

(8) Where an application is made under subsection (7)(b), the judge may order that anything seized be (

a) retained by the Crown until final disposition of any relat ed charge, (

b) forfeited to the Crown, or (

c) subject to the regulations, returned to the person from wh om it was seized, or to a person establishing to the satisfaction of the judge that the person has an interest in the property.

(9) The owner of, or a person with an interest in, anything seized under this

section may, on 2 clear days’ notice to the Minister within 90 days from the seizure, make an application to the Court of King’s Bench for return of that thing.

(10) If a vehicle is seized and the person charged with an offence in respect of which the vehicle was used is not the registered owner of the vehicle, the officer shall notify the registered owner as soon as possible. RSA 2000 cT-4 s24;2009 c33 s12;AR 217/2022;AR 75/2023 Search and seizure with warrant 24.1(1) Where a justice of the peace or a judge of the Court of Justice is satisfied by information on oath of an officer that there are reasonable grounds to believe that a contravention of this Act or the regulations has occurred, the justice of the peace or the judge may issue a warrant to authorize the officer to do all or any of the following: (

a) enter and search any pr emises or place named in the warrant; (

b) stop and search any vehic le described in the warrant; (

c) seize and remove anything that may have been used in the last 60 days in the contravention of this Act or the regulations.

(2) Under the authority of a warrant issued pursuant to subsection (1), the officer may do all or any of the following: (

a) at any time, enter and sea rch any premises or place named in the warrant; (

b) at any time, stop and search any vehicle described in the warrant;

RSA 2000

Section 24.1

Chapter T-4 TOBACCO TAX ACT 43 (

c) open and examine any trunk, box, bag, parcel, closet, cupboard or other receptacle that the officer finds in the premises, place or vehicle; (

d) require the production of and examine any records or property that the officer, on reasonable grounds, believes may contain information related to a contravention of this Act or the regulations; (

e) seize and remove from an y premises, place or vehicle searched anything that may have been used in the last 60 days in the contravention of this Act or the regulations.

(3) Following a seizure pursuant to subsection (2)(e), the officer shall, within 90 days from the seizure, (

a) subject to the regulations, return anything seized to the person from whom it was seized, or (

b) on notice to the person from whom the thing was seized, make an application to the Court of Justice or, in the circumstances described in the regulations, to the Court of King’s Bench, for an order under subsection (4).

(4) Where an application is made under subsection (3)(b), the judge may order that anything seized be (

a) retained by the Crown until final disposition of any relat ed charge, (

b) forfeited to the Crown, or (

c) subject to the regulations, returned to the person from wh om it was seized, or to a person establishing to the satisfaction of the judge that the person has an interest in the property.

(5) The owner of, or a person with an interest in, anything seized under this

section may, on 2 clear days’ notice to the Minister within 90 days from the seizure, make an application to the Court of King’s Bench for return of that thing.

(6) If a vehicle is seized and the person charged with an offence in respect of which the vehicle was used is not the registered owner of the vehicle, the officer shall notify the registered owner as soon as possible.

(7) This

section does not apply to searches and seizures relating to anything that may afford evidence of a contravention of this Act or the regulations. 2009 c33 s13;AR 217/2022;AR 75/2023

RSA 2000

Section 24.2

Chapter T-4 TOBACCO TAX ACT 44 Report of seizures 24.2 Following a seizure of tobacco under

section 24 or 24.1 by an officer, other than an officer who is an employee of the Crown under the Minister’s administration, the officer shall, within a reasonable time, report the particulars of the seizure in writing to the Minister. 2025 c20 s14 Disposition on conviction 25(1) On the conviction of any person for an offence under this Act or the regulations, any thing seized in respect of which the offence was committed shall, as part of the penalty for the conviction, be forfeited to the Crown.

(2) Notwithstanding subsection (1) and subject to subsection (3), the judge making the conviction may declare that the things seized or any part of them be returned to the convicted person.

(3) If the judge makes a declaration under subsection (2) and the time for appeal has expired, the things seized must be returned to the convicted person on the person’s application to the clerk of the court where the conviction was made.

(4) If the person described in subsection (3) does not make an application within 30 days after the expiration of the time for appeal or, if an appeal is entered, within 30 days after the final disposition of the appeal, the things seized are forfeited to the Crown.

(5) On the conviction of the occupant or person in charge of a vehicle for an offence under this Act or the regulations, the judge making the conviction may declare, as part of the penalty for the conviction, that the things seized are forfeited to the Crown and that the occupant or person must pay all costs incurred by the Crown for storage of the things seized while they are retained by the Crown.

RSA 2000 cT-4 s25;2009 c33 s25 Application by claimant for return of seized property 26(1) If a thing is forfeited to the Crown, any person, other than a person charged with or convicted of the offence that resulted in the forfeiture, who claims an interest in it as owner, mortgagee, lienholder or holder of any similar interest in the forfeited property may, within 30 days after the forfeiture or any longer time that the judge may allow, apply to a judge of the Court of King’s Bench for an order under subsection (4).

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Section 27

Chapter T-4 TOBACCO TAX ACT 45

(2) The judge to whom an application is made under subsection (1) shall fix a day for the hearing that is not less than 30 days after the date of filing of the application.

(3) The applicant shall serve a notice of the application and of the hearing on the Minister of Justice at least 15 days before the day fixed for the hearing.

(4) If, on the hearing of an application, it is made to appear to the satisfaction of the judge (

a) that the applicant is inno cent of any complicity in the offence or alleged offence that resulted in the forfeiture and of any collusion in relation to that offence or alleged offence with any person who may have committed the offence or alleged offence, and (

b) that the applicant exercise d all reasonable care in respect of the person permitted to obtain the property to satisfy the applicant that it was not likely to be used in contravention of this Act or the regulations or, in the case of a mortgagee or lienholder, that the applicant exercised such care with respect to the mortgagor or the person giving the lien, the applicant is entitled to an order declaring that the applicant’s interest is not affected by the forfeiture and declaring the nature and extent of the applicant’s interest.

RSA 2000 cT-4 s26;2009 c53 s177;2013 c10 s34;AR 217/2022; 2022 c21 s87 Return of seized things 27(1) If a person charged with an offence under this Act or the regulations is found not guilty and the judge has not made an order with respect to the things seized relating to that charge, that person is entitled to the things seized (

a) after the time for the filin g of an appeal has expired, or (

b) if an appeal has been file d, after the final disposition of the appeal.

(2) If a person is charged with an offence under this Act or the regulations and the charge is withdrawn, the person is entitled to the things seized relating to that charge after the expiry of the time for re-laying a charge for which the things seized are required as evidence.

(3) If within 30 days after the date described in subsection (1) or (2), as the case may be, a person described in subsection (1) or (2),

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Section 28

Chapter T-4 TOBACCO TAX ACT 46 as the case may be, does not collect them, the things seized are forfeited to the Crown. RSA 2000 cT-4 s27;2009 c33 s25 Disposition of things forfeited 28 When anything is forfeited to the Crown under this Act, the Minister may (

a) sell or otherwise dispose of it, or (

b) retain it for use by the Crown. RSA 2000 cT-4 s28;2009 c33 s14 Copies of documents 29(1) If any book, record, paper or other document has been seized, examined or produced under

section 21 or 23 or pursuant to a search warrant, the person by whom it is seized or examined or to whom it is produced or any officer of the Department administered by the Minister may make, or cause to be made, one or more copies.

(2) A document purporting to be certified by the Minister or a person authorized by the Minister to be a copy made pursuant to this

section shall be admitted in evidence and has the same probative force as the original document would have had if it had been proven in the ordinary way. 1987 c37 s9;1990 c16 s4 Hindering an offence 30 No person shall hinder, molest or interfere with any person doing anything that the person is authorized by or pursuant to sections 21 to 29 to do or prevent or attempt to prevent any person doing that thing and, notwithstanding any other law to the contrary, a person shall, unless the person is unable to do so, do everything the person is required by or pursuant to sections 21 to 29 to do. 1987 c37 s9 Records and books of account 31(1) Every wholesaler, importer and retailer shall keep records and books of account, including an annual inventory, in accordance with this

section and the regulations.

(2) Records and books of accounts required to be kept under subsection (1) shall be kept (

a) at the wholesaler’s, impor ter’s or retailer’s place of business or residence in Alberta, or (

b) if the wholesaler, importe r or retailer has no place of business or residence in Alberta, at a place in Alberta or

RSA 2000

Section 31

Chapter T-4 TOBACCO TAX ACT 47 elsewhere approved in writing by the Minister under any terms and conditions the Minister may impose.

(3) Notwithstanding subsection (2)(

a) a wholesaler, importer or retailer may keep the records or books of account at a place in Alberta or elsewhere approved in writing by the Minister under any terms and conditions that the Minister may impose.

(4) If a wholesaler, importer or retailer has failed to keep adequate records and books of account for the purposes of this Act, the Minister may require the wholesaler, importer or retailer to keep those records and books of account that the Minister may specify and the wholesaler, importer or retailer shall keep the records and books of account so specified.

(5) Any person required by this

section to keep records and books of account shall retain (

a) the records and books of account in respect of which a period is prescribed pursuant to

section 48(1)(m), together with every account and voucher necessary to verify the information contained in any record or book of account, for the prescribed period, and (

b) all records and b ooks of account other than those referred to in clause (a), together with every account and voucher necessary to verify the information contained in any record or book of account, until the expiration of 4 years from the end of the last fiscal year to which the records and books of account relate.

(6) Where a person required by this

section to keep records and books of account is a party to an appeal under

section 12, that person shall retain every record, book of account, account and voucher necessary for dealing with the appeal until the appeal is disposed of and until any further appeal is disposed of or the time for filing any further appeal has expired.

(7) Where the Minister is of the opinion that it is necessary for the administration of this Act, the Minister may, by a demand served personally or by registered letter, require any person required by this

section to keep records and books of account to retain those records and books of account, together with every account and voucher necessary to verify the information contained in the records and books of account, for any period specified in the demand.

(8) A person required by this

section to keep records and books of account may dispose of the records and books of account referred

RSA 2000

Section 32

Chapter T-4 TOBACCO TAX ACT 48 to in this section, together with every account and voucher necessary to verify the information contained in the records and books of account, before the expiration of the period for which those records and books of account are required to be kept if written permission for their disposal is given by the Minister. RSA 2000 cT-4 s31;2007 c43 s12;2022 c4 s8(16) Communication of information 32(0.1) Except as authorized by this section, no person shall (

a) knowingly communicate, or knowingly allow to be communicated, to any person information collected under this Act, (

b) knowingly allow any pe rson to have access to any information collected under this Act, or (

c) knowingly use any informa tion collected under this Act otherwise than for the purpose for which it was provided under this section. (0.2) Subsection (0.1) applies whether the tax information is communicated (

a) directly or indirectly by the inspection, copying or givin g possession of a tax record, (

b) by the direct or indirect u se of the tax information, or (

c) by any other method. (0.3) Subsection (0.1) does not apply in respect of (

a) criminal proceedings, either by indictment or on

summary conviction, that have been commenced by the laying of an information or the preferring of an indictment under

an Act of the Parliament of Canada, (

b) proceedings under the Provincial Offences Procedure Act, or (

c) any legal proceedings relating to the administration or enforcement of this Act or any other Act of Alberta that provides for the imposition or collection of a tax.

(1) Information collected under this Act by the Minister may be disclosed to (

a) a person employed or engaged by the Government of Canada or the government of a province or territory in the

RSA 2000

Section 32

Chapter T-4 TOBACCO TAX ACT 49 administration or enforcement of a taxation statute of Canada or of that province or territory if the information is to be used solely for the purposes of administering or enforcing the taxation statute if the Government of Canada or government of that province or territory supplies the Government of Alberta with similar information under an agreement or arrangement, (

b) a person employed or engaged by the Government of Alberta if the information is to be used solely for the purposes of administering or enforcing this Act or any other taxation statute of Alberta, and (

c) the person in respect of wh om the information was received or any other person if the person in respect of whom the information was received authorizes in writing its release.

(2) A person who receives information under subsection (1)(

a) or (

b) holds that information subject to the same prohibitions and restrictions respecting communication of the information that apply to the Minister.

(3) Notwithstanding subsection (2), a person may communicate information to any person engaged or employed in the investigation or prosecution of offences under the Criminal Code (Canada) solely for the purpose of the investigation and prosecution of an offence.

(4) The Minister may, in accordance with the regulations, disclose information, including personal information, about a tax collector, importer, manufacturer, wholesaler, retailer, duty free shop operator, marking permit holder, tear tape producer, consumer or other person where the information is required by the person to whom it is disclosed (

a) for the purpose of comp lying with this Act or the regulations, or (

b) to determine if the person whom the information is about i s complying with this Act or the regulations.

(5) The Minister may, in accordance with the regulations, publish the following information about a tax collector, importer, manufacturer, wholesaler, retailer, duty free shop operator, marking permit holder or tear tape producer: (

a) the name of the person; (

b) the address of the person;

RSA 2000

Section 33

Chapter T-4 TOBACCO TAX ACT 50 (

c) any other information prescribed by regulation.

(6) The Minister may collect and use information, including personal information, as necessary for the purposes of formulating or analyzing tax, fiscal or enforcement policy.

(7) The Minister may publish or disclose to any person for any purpose information collected under this Act that (

a) is readily available, (

b) is in a summarized or statistical form, and (

c) cannot, directly or indirectly, be associated with or identify a particular person. RSA 2000 cT-4 s32;2007 c43 s13;2022 c4 s8(17) Black stock 33(1) If a person purchases or otherwise possesses tobacco products that are black stock in contravention of

section 4(3), the Minister may assess against the person a penalty equal to 3 times the tax that would have been payable under

section 3(1) if the tobacco products had not been black stock and had been purchased by a consumer in Alberta.

(2) A person who, in circumstances in which

section 3(1.09) applies, purchases in a calendar week (

a) more than 400 cigare ttes or tobacco sticks, or (

b) any combination of tobacco that would give rise to an amount of tax that is the same or greater than the amount of tax payable on 400 cigarettes or tobacco sticks if the tobacco were not exempt must (

c) at the time of purchase, (

i) advise the seller that the person’s weekly purchases of tobacco have exceeded the limits set out in clause (

a) or (b), as the case may be, and (ii) advise the seller of the intended disposition or use of t he tobacco, a n d (

d) maintain records of the disposition or use of the tobacco,

RSA 2000

Section 33.1

Chapter T-4 TOBACCO TAX ACT 51 and the seller must record the intended disposition or use on a voucher completed in accordance with the regulations.

(3) If a person purchases tobacco in contravention of subsection (2), the Minister may assess a penalty equal to the tax on the amount of tobacco in excess of the limits set out in subsection (2) that would have been payable if the tobacco were not exempt from tax.

(4) The Minister may, at the Minister’s discretion, require a seller to obtain approval from the Minister in advance of a sale of tobacco products that is in excess of the amount specified in subsection (2). RSA 2000 cT-4 s33;2003 c33 s7;2007 c43 s14; 2009 c33 s15;2022 c4 s8(18);2025 c20 s14 Interest 33.1 Interest is payable in accordance with the regulations on any amount owing under this Act. 2022 c4 s8(19) Assessment of tax 34(1) Repealed 2022 c4 s8(20).

(1.1) The Minister may, within 4 years from the end of the calendar year in which tax is required to be paid or remitted, assess (

a) any tax required to be paid or remitted under this Act, and (

b) interest on that tax paya ble in accordance with

section 33.1.

(1.2) Notwithstanding section (1.1), where a person has (

a) made any misrepresentation that is attributable to neglect, carelessness or wilful default, or (

b) committed a fraud in submitting a return or in supplying a ny information under this Act or the regulations or in omitting to disclose any information, the Minister may assess any tax required to be remitted or paid under this Act, and any interest on that tax payable in accordance with

section 33.1, at any time the Minister considers reasonable.

(2) Liability for tax imposed by this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

(3) The Minister is not bound by a return or information delivered by or on behalf of any person under this Act and may, notwithstanding a return or information so delivered, or if no return

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Section 35

Chapter T-4 TOBACCO TAX ACT 52 or information has been delivered, assess the tax payable under this Act. RSA 2000 cT-4 s34;2009 c33 s16;2022 c4 s8(20) Assessment of penalty 35(1) Subject to subsection (2), the Minister may, within 4 years from the end of the calendar year in which tax was required to be collected or remitted, assess against a person who failed to collect or remit tax in accordance with this Act a penalty equal to 3 times the tax that the person failed to collect or remit, as the case may be.

(2) If the Minister establishes that the failure of a person to collect or remit tax in accordance with this Act is attributable to neglect, carelessness or wilful default, or to any fraud that the person committed in submitting a return or in supplying any information under this Act or in omitting to disclose any information that is to be disclosed under this Act, the Minister may at any time assess a penalty equal to the tax that the person failed to collect or remit, as the case may be.

(3) If a person purchases, possesses, stores, sells or offers for sale tobacco products that are not marked for tax-paid sale in Alberta in contravention of

section 4(1), the Minister may assess against the person a penalty equal to 3 times the tax that would have been payable under

section 3(1)(

a) or (d), as the case may be, if the tobacco products had been marked for tax-paid sale in Alberta and purchased by a consumer in Alberta.

(4) If a person possesses cigars in contravention of

section 4.1(1)(d), the Minister may, in respect of the cigars in excess of the limit, assess against the person a penalty equal to 3 times the tax that would have been payable under

section 3(1)(

b) if the cigars had been purchased by a consumer in Alberta. RSA 2000 cT-4 s35;2009 c33 s17;2022 c4 s8(21);2025 c20 s14 Assessment of refund overpayment 36(1) The Minister may, within 4 years from the end of the calendar year in which a refund has been made, assess (

a) any overpayment of a refund made to a retailer exempted under a regulation made under

section 48(1)(h), and (

b) interest on that amount calcu lated in the manner prescribed in the regulations.

(2) Liability for the amount of an overpayment is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

RSA 2000

Section 37

Chapter T-4 TOBACCO TAX ACT 53

(3) The Minister is not bound by a return or information delivered by or on behalf of any person under this Act and may, notwithstanding a return or information so delivered, or if no return or information has been delivered, assess the amount of the overpayment.

(4) If the Minister establishes that the overpayment is attributable to neglect, carelessness or wilful default, or to any fraud that the person committed in making a return or in supplying any information under this Act or in omitting to disclose any information that is to be disclosed under this Act, the Minister may at any time assess a penalty equal to the amount of the overpayment including any interest. RSA 2000 cT-4 s36;2022 c4 s8(22) Effect of assessment 37(1) Unless it is varied or vacated on an objection or appeal, (

a) an assessment made under this Act is deemed to be valid and binding notwithstanding any error, defect or omission in it or in any proceeding under this Act relating to it, and (

b) the amount assessed in an assessment made under this Act is, for the purposes of collection and recovery, deemed to be a tax owing under this Act and to be conclusively established as a debt due to the Crown.

(2) Every person assessed under this Act shall, within 30 days after the service of the notice of assessment, pay the amount assessed against the person, whether or not an objection to or appeal from the assessment is outstanding. RSA 2000 cT-4 s37;2009 c33 s24 Small amount owing 37.1(1) Notwithstanding the Financial Administration Act, if a notice of assessment indicates an amount owing or a refund of less than the amount prescribed by regulation under subsection (3), the Minister may (

a) in the case of an amount owing, not collect it, or (

b) in the case of a refund, not pay it unless specifically requested by the person to whom the amount is payable.

(2) A request under subsection (1)(

b) must be made no later than the day on which all rights of objection and appeal with respect to the assessment expire.

RSA 2000

Section 38

Chapter T-4 TOBACCO TAX ACT 54

(3) The Minister may by regulation prescribe the amount for the purposes of subsection (1). 2007 c43 s15 Additional penalty 38(1) Where (

a) a person owes an amount to the Crown under this Act, and (

b) the Minister is of the opin ion that the reason that the amount is owing to the Crown by that person is attributable to (

i) neglect, carelessness or w ilful default by or on behalf of that person, or (ii) fraud or evasion committe d by or on behalf of that person, the Minister may determine the amount owing by that person and assess against the person a penalty in the amount of 50% of the amount owing.

(2) On assessing a penalty under subsection (1), the Minister may demand payment of the amount owing and the amount of the penalty assessed under this

section from the person to whom the demand is directed.

(3) Evidence that a demand has been made under subsection (2) is proof, in the absence of evidence to the contrary, that the unpaid amount and the penalty assessed under this

section are owing to the Crown from the person to whom the demand is directed in the amounts stated in the demand.

(4) When a demand is made under this section, the amount owing and the amount of the penalty that remain unpaid bear interest at the rate prescribed by regulation from the date that the demand is made.

(5) Any amount owing, penalty and interest that remain unpaid are recoverable by the Crown by an action in debt. RSA 2000 cT-4 s38;2009 c33 s18 Service, etc. 39 Except where this Act or the regulations provide otherwise, where a notice or other document is to be served on, sent to or given to a person by the Minister or an officer under this Act, the notice or document may be served on, sent to or given to the person by personal service, electronic transmission, registered or regular mail or any other method prescribed by the regulations. RSA 2000 cT-4 s39;2001 cC-28.1 s471;2007 c43 s16; 2015 c21 Sched. 2 s5;2022 c4 s8(23)

RSA 2000

Section 39.1

Chapter T-4 TOBACCO TAX ACT 55 Date notice or document mailed or sent 39.1 For the purposes of this Act, where a notice or other document is mailed or sent by fax or other form of electronic transmission, it is presumed to be mailed or sent, as the case may be, on the date of that notice or other document. 2015 c21 Sched. 2 s5 Electronic notice sent 39.2(1) For the purposes of this Act, if a notice or other communication in respect of a person is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account.

(2) For the purposes of subsection (1), a notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in that manner and has not, before the date that the electronic message is sent, revoked that authorization in a manner specified by the Minister. 2015 c21 Sched. 2 s5 Offence and penalty 40 Any person who (

a) makes, participates in, ass ents to or acquiesces in the making of false or deceptive statements in a return, certificate, statement or other document delivered or made under this Act or the regulations, (

b) destroys, alters, mutilates or disposes of the books or records of a wholesaler, importer, retailer or consumer, (

c) makes, participates in, ass ents to or acquiesces in the making of false or deceptive entries in the books or records of a wholesaler, importer, retailer or consumer or omits or assents to or acquiesces in the omission of material particular to those books or records, (

d) wilfully evades or attempts to evade compliance with this Act or the regulations, or

RSA 2000

Section 41

Chapter T-4 TOBACCO TAX ACT 56 (

e) fails to comply with an orde r or direction of the Minister under this Act, is guilty of an offence and, in addition to any penalty otherwise provided by this Act, is liable to a fine of not more than $20 000 or to imprisonment for not more than 2 years or to both fine and imprisonment. RSA 2000 cT-4 s40;2009 c33 s19 Offences 41(1) A person who contravenes

section 3(1) or (1.01) or 4(3) or (4) is guilty of an offence and liable (

a) for a first offence, to a fine of not more than $10 000 or to a term of imprisonment of not more than 30 days or to both fine and imprisonment, and (

b) for a subsequent offence, to a fine of not more than $30 0 00 or to a term of imprisonment of not more than 6 months or to both fine and imprisonment.

(2) A person who contravenes

section 3.1(1), 3.2(1) or (6), 4(1), 4.1 or 7 is guilty of an offence and liable (

a) for a first offence, to a fine of not more than $20 000 or to a term of imprisonment of not more than 6 months or to both fine and imprisonment, (

b) for a 2nd offence, to a fine of not more than $50 000 or t o a term of imprisonment of not more than one year or to both fine and imprisonment, and (

c) in addition to the penaltie s in clauses (

a) and (b), to a penalty of not more than 3 times the amount of tax that, (

i) in the case of an offence under

section 3.1(1) or 3.2(1) o r (6), should have been collected or remitted by the person, (ii) in the case of an offence under

section 4(1), would have been payable under

section 3(1) if the tobacco products had been marked for tax-paid sale in Alberta and purchased by a consumer in Alberta, and (iii) in the case of an offence under

section 7, would have been payable under

section 3(1) if the tobacco had been purchased by a consumer in Alberta.

(3) Every person who

RSA 2000

Section 42

Chapter T-4 TOBACCO TAX ACT 57 (

a) marks tobacco without holdi ng a permit issued under

section 9.2(1), or (

b) being a marking permit hold er, refuses or neglects to mark packages of tobacco in accordance with the regulations is guilty of an offence and liable to a fine of not more than $1 000 000 or to imprisonment for a term not exceeding 3 years or to both fine and imprisonment.

(4) Every person who, being a marking permit holder, contravenes any condition or restriction contained in the permit or any other requirement specified in the regulations is guilty of an offence and liable to a fine of not more than $20 000.

(5) Every person who has received permission from the Minister to purchase and sell tobacco that is not marked for tax-paid sale in Alberta and who contravenes this Act or the regulations or any condition or restriction contained in the authorization is guilty of an offence and liable to a fine of not more than $20 000. RSA 2000 cT-4 s41;2002 c25 s6;2009 c33 s20;2022 c4 s8(24); 2025 c20 s14 Failure to maintain records 42(1) Any person who fails to maintain records and books of account when required to do so under

section 31(7) is guilty of an offence and liable to a fine of $50 for each day from the day the demand under

section 31(7) was received by the person until the person complies with the demand.

(2) Any person who fails to submit a return or to provide or produce information as required by this Act or the regulations is guilty of an offence and liable to a fine of $50 for each day of default.

RSA 2000 cT-4 s42;2022 c4 s8(25) Offences and penalties re corporate officers, etc. 43 If a corporation is guilty of an offence under this Act or the regulations, an officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is guilty of the offence and liable to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted. 1990 c16 s4 General penalty 44 Any person who contravenes a provision of this Act or the regulations for which no other penalty is provided is guilty of an offence and liable

RSA 2000

Section 44.1

Chapter T-4 TOBACCO TAX ACT 58 (

a) for a first offence, to a fine of not more than $10 000 or to a term of imprisonment of not more than 30 days, or to both fine and imprisonment, and (

b) for a subsequent offence, to a fine of not more than $30 0 00 or to a term of imprisonment of not more than 6 months or to both fine and imprisonment. RSA 2000 cT-4 s44;2002 c25 s7;2009 c33 s21 Offence exemption 44.1 Without limiting any rule of law relating to the immunity of the Crown, sections 40 to 44 do not apply to the carrying out of powers and duties involving investigations or undercover operations related to the enforcement of this Act by a person who, at the time of the contravention, is (

a) an employee of the Crown under the Minister’s administration, or (

b) an officer. 2007 c43 s17 Application of fines 45(1) Subject to subsection (2), any fine imposed in respect of a conviction for an offence under

section 41(1) and (2) belongs to the Crown.

(2) Subject to any administration fee determined by the Minister, any fine imposed in respect of a conviction for an offence under

section 41(1) or (2), where the offence occurred in (

a) a city, town or village, other than on a provincial highwa y under the Highways Development and Protection Act, enures to the benefit of the city, town or village, (

b) a municipal district, impro vement district or special area, other than on a provincial highway under the Highways Development and Protection Act, enures to the benefit of the municipal district, improvement district or special area, (

c) a Metis settlement, other th an on a provincial highway under the Highways Development and Protection Act, enures to the benefit of the Metis settlement, and (

d) a reserve, other than on a provincial highway under the Highways Development and Protection Act, enures to the benefit of the band. RSA 2000 cT-4 s45;2004 cH-8.5 s75;2009 c33 s25; 2022 c4 s8(26)

RSA 2000

Section 46

Chapter T-4 TOBACCO TAX ACT 59 Time for laying information or complaint 46 An information or complaint in respect of a contravention of this Act or the regulations may only be laid or made within 6 years from the day the matter of the information or complaint arose. 1983 cT-5.1 s18;1994 c17 s26 Limitations Act 46.1 The Limitations Act does not apply to the Crown with respect to any matter arising under this Act. 2001 c13 s6 Certificates as evidence 46.2 In a prosecution for an offence under this Act or the regulations, (

a) a certificate of t he Minister stating that a person is or is not a tax collector, licensed importer, manufacturer, licensed wholesaler, retailer, duty free shop operator, marking permit holder or tear tape producer at a time or during a period of time specified in it, (

b) a certificate of a person de signated or appointed by the Minister stating the results of the examination of any substance referred to in the certificate and stating (

i) that the substance is o r is not tobacco or a tobacco product, or (ii) if the substance is tobacco or a tobacco product, the type of tobacco or tobacco product, o r (

c) a certificate of t he Minister stating that a person named in the certificate is an officer for the purposes of this Act shall be admitted in evidence as proof, in the absence of evidence to the contrary, of the matters stated in it without any proof that the certificate was signed by the person purporting to sign it or of the appointment of the person signing it. 2007 c43 s18;2009 c33 s22;2022 c4 s8(27) Powers of Minister 47 The Minister may (

a) appoint persons as officers for the purposes of this Act, (

b) specify the form of any document used in the administratio n of this Act,

RSA 2000

Section 48

Chapter T-4 TOBACCO TAX ACT 60 (

c) require accelerated remitta nce of tax collected by a tax collector or any other person who collects tax, (

d) require, for a purpose related to this Act or the regulati ons, a wholesaler, importer, retailer or importing consumer, in a particular case, (

i) to keep any record, (ii) to submit a return, (iii) to comply with a specifi ed method of accounting, or (iv) to make an inventory of to bacco as of a specified time, (

e) authorize those persons to whom information may be communicated or who may inspect or have access to statements furnished under this Act for the purposes of

section 32(2), and (

f) extend the time for submittin g a return under this Act. RSA 2000 cT-4 ss22,47;2003 c33 s6;2022 c4 s8(28) Regulations 48(1) The Lieutenant Governor in Council may make regulations (

a) defining any word used in t his Act but not defined in this Act; (

b) prescribing the remuneration to be paid to tax collectors; (

c) establishing a system of licences for wholesalers and importers; (

d) excluding any class or form of tobacco from this Act; (

e) respecting circumstances under which no tax is payable for the purposes of

section 3(1.09); (e.1) respecting any matter relating to the issuance, possessi on, use or cancellation of identification cards; (e.2) respecting circumstances in which

section 3.1(1) or 3.2( 1) to (4) do not apply; (

f) respecting refunds and credits, including applications for refunds and credits under

section 3.3 and circumstances in which the Minister may provide a refund or credit for the purposes of

section 3.3(d);

RSA 2000

Section 48

Chapter T-4 TOBACCO TAX ACT 61 (

g) respecting the payment of interest for the purposes of

section 33.1, including prescribing the rates of interest payable, circumstances where no interest is payable and the time over which interest is payable; (

h) exempting any retailer from collecting the tax imposed by this Act, subject to any terms or conditions prescribed in the regulations; (

i) respecting registration and licences, including (

i) applications for registra tion or licences under

section 8(1), (ii) circumstances in which the Minister may refuse to register a person, to issue a licence to a person or to renew a registration or licence for the purposes of

section 8(2)(b), and (iii) circumstances in which the Minister may cancel or suspend a registration or licence for the purposes of

section 8(3)(b); (

j) governing funds that are held in trust; (

k) respecting the appointment of tax collectors, including (

i) criteria for the purposes of

section 9.1(1), (ii) circumstances in which the Minister may revoke a licensed wholesaler’s appointment as a tax collector for the purposes of

section 9.1(3)(c), and (iii) the form of evidence of a ppointment as a tax collector for the purposes of

section 9.1(6); (

l) respecting the marking of tobacco for the purposes of

section 9.2(2); (l.1) requiring cigars not sold in packages to be marked, and governing the marking of those cigars; (l.2) respecting the pack aging of tobacco products; (l.3) respecting permits to ma rk tobacco, including applications for a marking permit under

section 9.2(1) and circumstances in which the Minister may refuse to issue a marking permit under

section 9.2(4);

RSA 2000

Section 48

Chapter T-4 TOBACCO TAX ACT 62 (

m) respecting the records and books of account required to be kept by wholesalers, importers and retailers, and the period of time those records and books of account must be kept; (

n) requiring surety bonds, bank guarantees or other financial arrangements to be furnished or made by any person who collects or remits tax pursuant to this Act and prescribing the form and amount of the bonds, guarantees or other financial arrangements; (

o) respecting returns to be made to the Minister, including t he person required to make them; (o.1) respecting circumstances in which a person is required t o notify the Minister for the purposes of

section 10(2); (

p) respecting records and books of account for the purposes o f

section 31; (

q) respecting the collection and remittance of tax under this Act, including the times at which, the manner in which and the persons to whom a remittance must be made; (

r) respecting circumstances for the purposes of

section 4.1(1)(

h) in which a person is allowed to possess tobacco in excess of the quantities set out in

section 4.1(1); (r.1) respecting permits to possess tobacco in excess of the quantities set out in

section 4.1(1), including applications for permits under

section 4.1(2) and the circumstances in which the Minister may refuse to issue a permit to a person under

section 4.1(4); (

s) repealed 2022 c4 s8(29); (

t) respecting the disclosure and publication of information f or the purposes of

section 32; (t.1) respecting the seizure of anything and the return of any thing seized under this Act; (t.2) respecting the circumstan ces under which an application under

section 24(7) or 24.1(3) must be made to the Court of King’s Bench; (t.3) respecting the service, sending and giving of notices an d other documents under this Act; (

u) prescribing anything required or authorized by this Act to be prescribed by regulation;

RSA 2000

Section 49

Chapter T-4 TOBACCO TAX ACT 63 (

v) respecting any other matter that the Lieutenant Governor i n Council considers necessary or advisable to carry out the purposes of this Act.

(2) A regulation made under this Act shall, if it so provides, be effective with reference to a period before it was made. RSA 2000 cT-4 s48;2002 c25 s8;2003 c47 s9;2007 c43 s19; 2009 c33 s23;AR 217/2022;2022 c4 s8(29) Transitional re smokeless tobacco 49(1) If a person (

a) before March 1, 2022 purchased in Alberta or imported into Alberta smokeless tobacco for sale or resale, in respect of which the person has remitted or is required to remit tax under this Act, and (

b) as of the beginning of the day on March 1, 2022, has not sold that tobacco, the person may file with the Minister,

Document details

Collection	Alberta — Consolidated Statutes
Citation	RSA 2000 cT-4
Type	statute
Volume / chapter	T04
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	c43be652a8a7cf6b7a1aefa9ea2f04658e45ce9c

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