Alberta Regulation 118/2008

Insurance Act

AUTOMOBILE INSURANCE RATE BOARD

FEES AMENDMENT REGULATION

Filed: July 10, 2008

For information only: Made by the Lieutenant Governor in Council (O.C. 292/2008)

on July 9, 2008 pursuant to

section 653 of the Insurance Act.

1 The Automobile Insurance Rate Board Fees Regulation

(AR 179/2005) is amended by this Regulation.

Section 1 is repealed and the following is substituted:

Definitions

1 In this Regulation,

(a) "Act" means the Insurance Act;

(b) "Board" means the Automobile Insurance Rate Board;

(c) "insurer" means an insurer that holds a licence

authorizing the insurer to undertake the class of

automobile insurance.

Section 2 is amended

(

a) in subsection (2) by striking out "August" and

substituting "September";

(

b) by repealing subsection (3).

Section 3 is repealed and the following is substituted:

Calculation of basic fees

3(1) Subject to subsection (2), the basic fee payable by each

insurer in respect of a year shall be calculated in accordance with

the following formula:

A = B x D

where

A is the amount of the fee payable by the insurer;

B is the insurer's total direct premiums written for

automobile insurance by the insurer in the previous

year, as reported under sections 44 and 46 of the Act;

C is the total of the direct premiums written for

automobile insurance for all insurers in the previous

year, as reported under sections 44 and 46 of the Act;

D is the Board's annual budget approved by the Minister

for the fiscal year, less the estimated amount budgeted

for costs recovered under

section 4, plus the amount by

which the fees collected from all insurers in the

previous fiscal year were less than the Board's

expenditures for that same year or minus the amount by

which the fees collected from all insurers in the

previous fiscal year exceeded the Board's expenditures

for that same year, as the case may be.

(2) No fee is payable by an insurer under this

section if the amount

calculated for that insurer is less than $500.

Section 4 is repealed and the following is substituted:

Other costs

4(1) The Board may, in respect of each application for an

approval or review referred to in the following, charge an insurer

the actual costs of engaging the services of an actuary for the

purpose of carrying out the approval or review:

(

a) the approval of the insurer's rating programs for all

types of vehicles;

(

b) the approval of rating programs with respect to insurers

licensed in the current fiscal year or for insurers

licensed in the previous fiscal year whose rating

program was not approved in the previous fiscal year;

(

c) reviews under

section 6 of the Automobile Insurance

Premiums Regulation (AR 124/2004).

(2) On application by an insurer, the Board may, in its discretion,

reduce the costs charged to the insurer for engaging the services of

an actuary for the purpose of carrying out an approval or review

under subsection (1).

Alberta Regulation 119/2008

Alberta Corporate Tax Act

ALBERTA CORPORATE TAX REGULATION

Filed: July 10, 2008

For information only: Made by the Lieutenant Governor in Council (O.C. 295/2008)

on July 9, 2008 pursuant to

section 56 of the Alberta Corporate Tax Act.

Table of Contents

Definitions

2 Taxable income earned in Alberta

3 Prescribed leases

4 Election under s26(1.7)(

b) of the Act

5 Specified rates

6 Retention period of records and books

7 Interest rates

8 Consequential

9 Repeal

Definitions

1 In this Regulation,

(a) "Act" means the Alberta Corporate Tax Act;

(b) "federal regulations" means the regulations made under the

Income Tax Act (Canada).

Taxable income earned in Alberta

2(1) For the purpose of

section 19(2) of the Act, "taxable income

earned in Alberta" shall be calculated in accordance with

Part IV of the

federal regulations, except as follows:

(

a) with respect to subsection 404(1) of the federal regulations

(

i) if the aggregate of salaries and wages paid in the year

by the bank is nil, the amount of taxable income that

shall be deemed to have been earned by the bank in the

year in Alberta is that proportion of its taxable income

for the year that the aggregate amount of loans and

deposits of its permanent establishment in Alberta for

the year is of the aggregate amount of all loans and

deposits of the bank for the year, or

(ii) if the aggregate amount of loans and deposits of the

bank for the year is nil, the amount of taxable income

that shall be deemed to have been earned by the bank in

the year in Alberta is that proportion of its taxable

income for the year that the aggregate of its salaries and

wages paid in the year by the bank to employees of its

permanent establishment in Alberta is of the aggregate

of all salaries and wages paid in the year by the bank;

(

b) with respect to subsection 406(1) of the federal regulations

(

i) if the equated track miles of the corporation for the year

is nil, the amount of taxable income that shall be

deemed to have been earned by the corporation in the

year in Alberta is that proportion of its taxable income

for the year that the gross ton miles of the corporation

for the year in Alberta is of the gross ton miles of the

corporation for the year in Canada, or

(ii) if the gross ton miles of the corporation for the year is

nil, the amount of taxable income that shall be deemed

to have been earned by the corporation in the year in

Alberta is that proportion of its taxable income for the

year that the equated track miles of the corporation in

Alberta is of the equated track miles of the corporation

in Canada;

(

c) with respect to subsection 407(1) of the federal regulations

(

i) if the number of revenue plane miles flown by its

aircraft in Canada during the year is nil, the amount of

taxable income that shall be deemed to have been

earned by the corporation in the year in Alberta is that

proportion of its taxable income for the year that the

capital cost of all the corporation's fixed assets, except

aircraft, in Alberta at the end of the year is of the capital

cost of all its fixed assets, except aircraft, in Canada at

the end of the year, or

(ii) if the capital cost of all the corporation's fixed assets,

except aircraft, in Canada at the end of the year is nil,

the amount of taxable income that shall be deemed to

have been earned by the corporation in the year in

Alberta is that proportion of its taxable income for the

year that the number of revenue plane miles flown by its

aircraft in Alberta during the year is of the total number

of revenue plane miles flown by its aircraft in Canada

during the year other than miles flown in a province in

which the corporation had no permanent establishment;

(

d) with respect to

section 408 of the federal regulations

(

i) if the aggregate of salaries and wages paid in the year

by the corporation is nil, the amount of taxable income

that shall be deemed to have been earned by the

corporation in the year in Alberta is that proportion of

its taxable income for the year that the number of

bushels of grain received in the year in the elevators

operated by the corporation in Alberta is of the total

number of bushels of grain received in the year in all the

elevators operated by the corporation, or

(ii) if the total number of bushels of grain received in the

year in all the elevators operated by the corporation is

nil, the amount of taxable income that shall be deemed

to have been earned by the corporation in the year in

Alberta is that proportion of its taxable income for the

year that the aggregate of salaries and wages paid in the

year by the corporation to employees of its permanent

establishment in Alberta is of the aggregate of all

salaries and wages paid in the year by the corporation;

(

e) with respect to

section 409 of the federal regulations

(

i) if the aggregate of salaries and wages paid in the year

by the corporation is nil, the amount of taxable income

that shall be deemed to have been earned by the

corporation in the year in Alberta is that proportion of

its taxable income for the year that the number of

kilometres driven by the corporation's vehicles, whether

owned or leased, on roads in Alberta in the year is of the

total number of kilometres driven by those vehicles in

the year on roads other than roads in provinces or

countries in which the corporation had no permanent

establishment, or

(ii) if the number of kilometres driven by the corporation's

vehicles, whether owned or leased, in the year is nil, the

amount of taxable income that shall be deemed to have

been earned by the corporation in the year in Alberta is

that proportion of its taxable income for the year that

the aggregate of salaries and wages paid in the year by

the corporation to employees of its permanent

establishment in Alberta is of the aggregate of all

salaries and wages paid in the year by the corporation;

(

f) with respect to

section 411 of the federal regulations

(

i) if the aggregate of salaries and wages paid in the year

by the corporation is nil, the amount of taxable income

that shall be deemed to have been earned by the

corporation in the year in Alberta is that proportion of

its taxable income for the year that the number of miles

of pipeline of the corporation in Alberta is of the

number of miles of pipeline of the corporation in all the

provinces in which the corporation had a permanent

establishment, or

(ii) if the number of miles of pipeline of the corporation in

the year is nil, the amount of taxable income that shall

be deemed to have been earned by the corporation in the

year in Alberta is that proportion of its taxable income

for the year that the aggregate of salaries and wages

paid in the year by the corporation to employees of its

permanent establishment in Alberta is of the aggregate

of all salaries and wages paid in the year by the

corporation to employees of its permanent

establishments in Canada.

(2) When a corporation is not resident in Canada, subsection 413(1) of

the federal regulations shall be read as if "taxable income earned in

Canada as determined under

section 115 of the Act" were replaced

with "taxable income earned in Canada as determined under

section

17.1 of the Alberta Corporate Tax Act".

(3) This

section comes into force on the coming into force of

section

3(

a) of the Alberta Corporate Tax Amendment Act, 2007.

Prescribed leases

3 For the purposes of sections 26(1)(e.1)(ii) and 106(1)(c.1)(ii) of the

Act, the following are prescribed leases:

7184100 257

7184100 258

7185050 264

7185070 269

7185070 270

7185070 271

7185080 275

7185080 276

7185090 278

7186020 283

7186020 284

7186030 289

7186040 298

7186060 304

7186060 305

7186070 306

7186120 314

7187040 321

Election under s26(1.7)(

b) of the Act

4 An election under

section 26(1.7)(

b) of the Act shall be made on or

before the day that is the earliest of the days on or before which

(

a) the purchaser,

(

b) the vendor, or

(

c) a corporation associated with the vendor

is required to file a return of income pursuant to

section 36(1) of the

Act for the taxation year in which the acquisition to which the election

relates occurred.

Specified rates

5(1) In this section, "period", with respect to a year, means any of the

following:

(

a) the period beginning on January 1 and ending on March 31;

(

b) the period beginning on April 1 and ending on June 30;

(

c) the period beginning on July 1 and ending on September 30;

(

d) the period beginning on October 1 and ending on December

(2) For the purpose of subsections (3) and (4), the specified rate for a

period is as follows:

(

a) for a period after December 31, 1994 and before April 1,

2000, as set out in the following Table:

Table

Quarter

Rates

Rates

Rates

Rates

Rates

Rates

January 1 to March 31

73.56%

74.28%

70.55%

65.83%

73.64%

28.40%

April 1 to June 30

73.47%

73.62%

40.40%

64.22%

73.30%

July 1 to September 30

73.72%

70.33%

63.80%

73.54%

73.31%

October 1 to December 31

74.23%

73.05%

70.65%

73.68%

55.29%

(

b) for a period after March 31, 2000 and before January 1, 2009,

25%.

(3) For the purpose of sections 26(1)(

i) and 106(1)(

g) of the Act, the

weighted average rate for a taxation year is the aggregate of the

amounts that are the product obtained when the specified rate for a

period, all or part of which falls in the taxation year, is multiplied by

the proportion that the number of days in the taxation year that are in

that period is of the total number of days in the taxation year.

(4) For the purpose of sections 26.4(1) and 112(1) of the Act, the

moving average of the specified rates at the end of a particular month

in a taxation year is the aggregate of the amounts that are the product

obtained when the specified rate for a period, all or part of which falls

in the taxation year on or before the end of the month, is multiplied by

the proportion that the number of days in the period to the end of the

month is of the number of days in the taxation year to the end of the

month.

Retention period of records and books

6 Subsection 5800(1) of the federal regulations applies for the

purpose of prescribing the retention periods for records and books of

account required to be retained under

section 61(3)(

a) of the Act.

Interest rates

Part XLIII of the federal regulations applies for the purpose of

prescribing the interest rate under any

section of the Act requiring a

prescribed interest rate, except that

(

a) the reference to "Receiver General" in paragraph 4301(

a) of

the federal regulations shall be read as a reference to

"Provincial Minister",

(

b) subparagraph 4301(a)(ii) of the federal regulations shall be

read as "3.5 per cent", and

(

c) subparagraph 4301(b)(ii) of the federal regulations shall be

read as "0.0 per cent".

Consequential

8 The Regulations Act Regulation (AR 288/99) is amended by

repealing

section 17(1)(t).

Repeal

9 The Alberta Corporate Tax Regulation (AR 105/81) is repealed.

--------------------------------

Alberta Regulation 120/2008

Government Organization Act

EDUCATION GRANTS REGULATION

Filed: July 10, 2008

For information only: Made by the Lieutenant Governor in Council (O.C. 297/2008)

on July 9, 2008 pursuant to

section 13 of the Government Organization Act.

Table of Contents

Interpretation

2 General authority to make grants

3 Applications for grants

4 Delegation of powers and duties

5 Agreements

6 Methods of payment

7 Conditions on which grants are made

8 Variation of purpose or conditions

9 Repayment of grant

10 Deductions from grants

11 Effect of cessation of services

12 Repeal

13 Expiry

14 Coming into force

Interpretation

1(1) In this Regulation,

(a) "grant" means a grant under this Regulation;

(b) "Minister" means the Minister of Education;

(c) "recipient" means the recipient of a grant.

(2) References in this Regulation to the use of grant money include,

of the money by the recipient to others for their use.

General authority to make grants

2 The Minister may make grants, in accordance with this Regulation,

for any purpose related to any program, service or matter under the

Minister's administration.

Applications for grants

3 Where an application for a grant is required, the application must

be made in the manner and form determined by the Minister.

Delegation of powers and duties

4 The Minister may delegate in writing to any employee of the

Government any power conferred or duty imposed on the Minister by

section 13 of the Government Organization Act or by this Regulation.

Agreements

5 The Minister may enter into agreements with respect to any matters

relating to the payment of grants.

Methods of payment

6 The Minister may provide for the payment of a grant in a lump sum

or by instalments at the times the Minister considers appropriate.

Conditions on which grants are made

7 In addition to any conditions imposed by the Minister, it is a

condition of every grant made under

section 2

(

a) that the recipient shall

(

i) use the grant only for the purpose for which it is made,

(ii) account to the Minister, in the manner that the Minister

determines and to the Minister's satisfaction, for how

the grant money or any portion of it was or is being

used,

(iii) permit a representative of the Minister or the Auditor

General to examine any books or records that the

Minister or the Auditor General considers necessary to

determine how the grant money has been or is being

used, and

(iv) provide to the Minister, on request, any information the

Minister considers necessary for the purpose of

determining whether or not the recipient has complied

or is complying with the conditions of the grant,

(

b) that where all or part of the grant money is required to be

repaid under

section 9

(

i) the amount required to be repaid constitutes a debt due

to the Government and is recoverable in an action in

debt against the recipient, and

(ii) that a certificate signed by the Minister stating that a

grant was made and that the Minister has required

repayment of all or part of the grant money in

accordance with this Regulation is prima facie proof of

the debt due by the recipient to the Government,

and

(

c) that where payment is made to the Government under

section

10(3), a certificate signed by the Minister stating

(

i) the amount of the indebtedness to the Government,

(ii) the amount of the grant applied toward reduction or

elimination of the indebtedness,

(iii) the amount, if any, of the debt remaining after

application of the grant, and

(iv) the situation respecting interest, if any, due on the

indebtedness

is prima facie proof of the facts stated in the certificate.

Variation of purpose or conditions

8 The Minister may, by giving written notice to the recipient, vary

(

a) the purpose of a grant, or

(

b) any other term or condition of a grant, other than a condition

referred to in

section 7.

Repayment of grant

9(1) The Minister may require a recipient to repay all or part of the

grant money if the recipient

(

a) fails to comply with a condition of the grant,

(

b) has provided any false, misleading or inaccurate information

in order to obtain the grant, or

(

c) has received a grant for which the recipient was ineligible.

(2) A recipient shall repay any unused portion of a grant, unless the

Minister, on the application of the recipient, varies the purpose or

conditions of the grant under

section 8, so as to allow the use of the

remainder of the grant under the varied purpose or conditions.

Deductions from grants

10(1) The Minister may make a deduction from a grant

(

a) if the recipient or prospective recipient becomes indebted in

any respect to the Government, or

(

b) if the Minister, in the Minister's sole discretion, considers the

deduction appropriate.

(2) The deduction may be any amount up to and including the total

amount of the grant payable.

(3) The Minister may use all or any of the grant deducted for payment

to a person who would be entitled to receive it from the prospective

recipient.

Effect of cessation of services

11 Where a grant is made for purposes related to the education of

children in early childhood services programs or of students in school

programs and there is a cessation of services by teachers or other

employees of a board or other person or organization by reason of a

strike or lockout, the Minister may

(

a) calculate the portion of a grant in respect of the period of

cessation, and

(

b) after considering the continuing operating costs incurred

during the period of cessation, reduce the total amount of the

grant by any sum up to the amount calculated under clause

(a).

Repeal

12 The Learning Grants Regulation (AR 77/2003) is repealed.

Expiry

13 For the purpose of ensuring that this Regulation is reviewed for

ongoing relevancy and necessity, with the option that it may be

repassed in its present or an amended form following a review, this

Regulation expires on November 1, 2018.

Coming into force

14 This Regulation comes into force on July 15, 2008.

--------------------------------

Alberta Regulation 121/2008

Government Organization Act

ADVANCED EDUCATION AND TECHNOLOGY

GRANTS REGULATION

Filed: July 10, 2008

For information only: Made by the Lieutenant Governor in Council (O.C. 299/2008)

on July 9, 2008 pursuant to

section 13 of the Government Organization Act.

Table of Contents

Interpretation

2 Delegation of powers and duties

3 General authority to make grants

4 Eligibility criteria

5 Applications for grants

6 Agreements

7 Payment

8 Conditions of grants

9 Variation of grants

10 Repayment of grants

11 Deductions from grants

12 Expiry

13 Coming into force

Interpretation

1(1) In this Regulation,

(a) "grant" means a grant under this Regulation;

(b) "Minister" means the Minister of Advanced Education and

Technology;

(c) "recipient" means the recipient of a grant.

(2) References in this Regulation to the use of grant money include,

of the money by the recipient to others for their use.

Delegation of powers and duties

2 The Minister may delegate in writing to any employee of the

Government any power conferred or duty imposed on the Minister by

section 13 of the Government Organization Act or by this Regulation.

General authority to make grants

3 The Minister may, in accordance with this Regulation, make grants

to persons or organizations for any purpose related to a program,

service or other matter under the administration of the Minister on any

terms or conditions the Minister considers appropriate.

Eligibility criteria

4(1) The Minister may establish eligibility criteria for grants.

(2) The Minister may waive eligibility criteria for grants in any

circumstances in which the Minister considers it appropriate to waive

the criteria.

Applications for grants

5 Where an application for a grant is required, the application must

be made in the manner and form determined by the Minister.

Agreements

6 The Minister may enter into agreements with respect to any matters

relating to the payment of grants.

Payment

7 The Minister may provide for the payment of a grant in a lump sum

or by instalments at the times the Minister considers appropriate.

Conditions of grants

8 In addition to any conditions imposed by the Minister, it is a

condition of every grant made under

section 3

(

a) that the recipient shall

(

i) use the grant only for the purpose for which it is made,

(ii) account to the Minister, in the manner that the Minister

determines and to the Minister's satisfaction, for how

the grant money or any portion of it was or is being

used,

(iii) permit a representative of the Minister or the Auditor

General to examine any books or records that the

Minister or the Auditor General considers necessary to

determine how the grant has been or is being used, and

(iv) provide to the Minister, on request, any information the

Minister considers necessary for the purpose of

determining whether or not the recipient has complied

or is complying with the conditions of the grant,

(

b) that where the grant is required to be repaid under

section 10

(

i) the amount required to be repaid constitutes a debt due

to the Government and is recoverable in an action in

debt against the recipient, and

(ii) that a certificate signed by the Minister stating that a

grant was made and that the Minister has required

repayment of the grant in accordance with this

Regulation is prima facie proof of the debt due by the

recipient to the Government,

and

(

c) that where payment is made to the Government under

section

11(3), a certificate signed by the Minister stating

(

i) the amount of the indebtedness to the Government,

(ii) the amount of the grant applied toward reduction or

elimination of the indebtedness,

(iii) the amount, if any, of the debt remaining after

application of the grant, and

(iv) the situation respecting interest, if any, due on the

indebtedness

is prima facie proof of the facts stated in the certificate.

Variation of grants

9 The Minister may, by giving written notice to the recipient, vary

(

a) the purpose of a grant, or

(

b) any other term or condition of a grant, other than a condition

referred to in

section 8.

Repayment of grants

10(1) The Minister may require a recipient to repay all or part of the

grant money or to use the balance of the grant money for purposes

approved by the Minister if the recipient

(

a) fails to comply with a condition of the grant,

(

b) has provided any false, misleading or inaccurate information

in order to obtain the grant, or

(

c) has received a grant for which the recipient was ineligible.

(2) A recipient of a grant shall repay any unused portion of a grant,

unless the Minister, on the application of the recipient, varies the

purpose or conditions of the grant under

section 9 so as to allow the

use of the remainder of the grant under the varied purpose or

conditions.

Deductions from grants

11(1) The Minister may make a deduction from a grant

(

a) if the recipient or prospective recipient becomes indebted in

any respect to the Government, or

(

b) if the Minister, in the Minister's sole discretion, considers the

deduction appropriate.

(2) The deduction may be any amount up to and including 100% of

the grant payable.

(3) The Minister may use all or any of the grant deducted for payment

to a person who would be entitled to receive it from the prospective

recipient.

Expiry

12 For the purpose of ensuring that this Regulation is reviewed for

ongoing relevancy and necessity, with the option that it may be

repassed in its present or an amended form following a review, this

Regulation expires on November 30, 2014.

Coming into force

13 This Regulation comes into force on July 15, 2008.

Alberta Regulation 122/2008

Fatality Inquiries Act

FATALITY INQUIRIES AMENDMENT REGULATION

Filed: July 10, 2008

For information only: Made by the Lieutenant Governor in Council (O.C. 336/2008)

on July 9, 2008 pursuant to

section 55 of the Fatality Inquiries Act.

1 The Fatality Inquiries Regulation (AR 65/2000) is

amended by this Regulation.

2 The

Schedule is amended by repealing

section 3(1) and

substituting the following:

3(1) The fee payable to a person who transports a body is up to

$250 per vehicle for the first 20 kilometres and up to $1.00 a

kilometre thereafter for transportation and attendant services.

3 This Regulation comes into force on August 1, 2008.

--------------------------------

Alberta Regulation 123/2008

Apprenticeship and Industry Training Act

FIELD HEAT TREATMENT TECHNICIAN OCCUPATION REGULATION

Filed: July 15, 2008

For information only: Made by the Alberta Apprenticeship and Industry Training

Board on June 27, 2008 pursuant to

section 37(2) of the Apprenticeship and Industry

Training Act and approved by the Minister of Advanced Education and Technology

on July 10, 2008 pursuant to

section 37(2) of the Apprenticeship and Industry

Training Act.

Table of Contents

1 Definition

2 Constitution of the occupation

3 Tasks, activities and functions

4 Expiry

5 Coming into force

Definition

1 In this Regulation, "occupation" means the occupation of field heat

treatment technician designated as a designated occupation under the

Apprenticeship and Industry Training Act.

Constitution of the occupation

2 The undertaking that constitutes the occupation is the field

application of heat to the following materials to intentionally alter the

material's properties:

(

a) ferrous and non-ferrous alloy;

(

b) refractory;

(

c) coating;

(

d) glass.

Tasks, activities and functions

3 When practising or otherwise carrying out work in the occupation,

the following tasks, activities and functions come within the

occupation:

(

a) apply codes, specifications and quality control programs;

(

b) interpret blueprints or schematic drawings, and prepare

sketches;

(

c) determine appropriate heat treatment method and set up;

(

d) set up, calibrate, maintain, operate and repair heat treatment

instruments and equipment;

(

e) annealing, normalizing, preheating, solution annealing,

thermal stabilizing and stress relieving;

(

f) drying out, curing and baking out using gases or electricity;

(

g) degassing to remove hydrogen or other contaminants;

(

h) enhancement applications;

(

i) thermal alignment and expansion;

(

j) hardness testing;

(

k) line thawing;

(

l) maintain appropriate documentation to support quality

control specifications and processes;

(

m) comply with site and process specific safety procedures.

Expiry

4 For the purpose of ensuring that this Regulation is reviewed for

ongoing relevancy and necessity, with the option that it may be

repassed in its present or an amended form following a review, this

Regulation expires on June 30, 2013.

Coming into force

5 This Regulation comes into force on August 1, 2008.