Bill 28 — Third Session, 20Th Legislature, 34 Elizabeth Ii the Legislative Assembly of Alberta Bill 28 Pari Mutuel Tax Act the Provincial Treasurer (Legislature 20, Session 3)

L20 S3 3366

Alberta — Bills

1985 BILL 28 Third Session, 20th Legislature, 34 Elizabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL 28 PARI MUTUEL TAX ACT THE PROVINCIAL TREASURER First Reading Second Reading Committee of the Whole Third Reading Royal Assent

Bill 28 BILL 28 1985 PARI MUTUEL TAX ACT (Assented to , 1985) TABLE OF CONTENTS

Definitions Pari mutuel tax Collection of tax Records Powers of officers Court order Offences Powers of Minister Powers of Lieutenant Governor in Council Transitional Repeals RSA 1980 cP-1 10 11 HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows:

Definitions 1 In this Act, (a) "bet" means a bet placed under the system known as pari mutuel wagering; (b) "Minister" means the member of the Executive Council charged by the Lieutenant Governor in Council with the admin istration of this Act; (c) "officer" means (

i) a member of the Royal Canadian Mounted Police; (ii) a member of a municipal police force; (iii) any person appointed by the Minister as an officer for the purposes of this Act; (d) "operator" means a person who (

i) operates a race course, (ii) conducts a race meeting, or (iii) is in any manner the custodian or depositary of money that is staked or deposited in the placing of a bet on a race or race meeting; 1

Pari mutuel tax Collection of tax Records (e) "race meeting" means a series of races conducted over a pe- riod of not more than 7 consecutive days. 2 Every person who places a bet in Alberta on a race or race meeting held in Alberta or elsewhere shall pay to the Crown in ri^t of Alberta a tax equal to 5% of the amount of money deposited by him with the operator at the time he places the bet. 3(1) An operator shall collect the tax under

section 2 as agent of the Crown from a person placing a bet by deducting it from the money deposited with him by the person placing the bet before recording or applying the money in the placing of the bet.

(2) An operator shall remit the tax collected by him under this Act to the Minister at the time prescribed by the regulations.

(3) If an operator does not remit the tax collected by him under this Act to the Minister at the time prescribed in the regulations, the operator is liable to pay interest on the unremitted tax at the pre scribed rate from the date on which the tax should have been remit ted to the date on which the tax is remitted.

(4) An operator shall submit a return accounting for the tax collected and any interest on the tax to the Minister at the time prescribed by the regulations. 4(1) Every operator shall keep records and books of account in the manner prescribed by the Minister.

(2) Records and books of account required to be kept under subsec tion (1) shall be kept (

a) at the operator's place of business or residence in Alberta, or (

b) if the operator has no place of business or residence in Alberta, at a place in Alberta or elsewhere approved in writing by the Minister under any terms and conditions the Minister may im pose.

(3) Notwithstanding subsection (2)(a), an operator may keep the rec ords or books of account at a place in Alberta or elsewhere approved in writing by the Minister under any terms and conditions the Min ister may impose.

(4) If an operator fails to keep adequate records and books of ac count for the purposes of this Act, the Minister may require him to keep those records and books of account that the Minister may spec ify and the operator shall keep the records and books of account so specified.

(5) An operator shall retain (

a) the records and books of account in respect of which a period is prescribed under subsection (6) or

section 9, together with every account and voucher necessary to verify the information con tained in any record or book of account, for the prescribed pe riod, and (

b) all records and books of account other than those referred to m 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 the Minister is of the opinion that it is necessary for the administration of this Act, he may, by a demand served personally or by registered letter or certified mail, require an operator to retain 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.

(7) An operator may dispose of the records and books of account referred 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 per mission for their disposal is given by the Minister. Powers of officers 5(1) An officcr may at all reasonable times enter into any premises or place where an operator carries on business or keeps books and records and may (

a) audit or examine any books and records and any account, voucher, letter, telegram or other document that relates or may relate to the tax imposed by this Act or any return required under this Act; (

b) examine any property, process or matter that, in his opinion, may assist him in determining or ascertaining (

i) the information that is or should be in the books and records, (ii) the amount of any tax imposed by this Act, or (iii) whether or not a return is required under this Act; (

c) require the operator or his employees or agents to give him all reasonable assistance with his audit or examination and to answer all proper questions relating to the audit or examination either orally or, if he so requires, in writing, on oath or by statu tory declaration and for that purpose may require that person to attend at the premises or place with him.

(2) No person shall obstruct or interfere v^th an officer in the exer cise of his powers under this section. Court order 6(1) If thcrc are reasonable and probable grounds to believe that an offence has been committed under this Act or the regulations, the Minister or a person authorized by the Minister may apply ex parte to the Court of Queen's Bench for an order that an officer may (

a) enter at all reasonable times any place specified in the order for the purpose of exercising any powers under

section 5, and (

b) seize and remove any book, record, document or thing if the officer has reason to believe that the book, record, document or thing is required in connection with a prosecution of the offence.

Offences Powers of Minister Powers of Lieutenant Governor in Council Transitional and the Court, on being satisfied that an order is necessary, may make any order that it considers appropriate for any period not ex ceeding 60 days that the Court specifies.

(2) When a book, record or document has been seized or examined under this section, (

a) the person by whom it is seized or examined, or (

b) an officer may make 1 or more copies of it, and a document purporting to be certified by the Minister or a person authorized by the Minister to be a copy made pursuant to this subsection is admissible in evidence and has the same probative force as the original document would have if it were proved in the ordinary way.

(3) Unless otherwise ordered by a judge of the Provincial Court, any thing seized under this

section shall be returned to the person from whom it was taken on the conclusion of the prosecution, or, if no prosecution is commenced, within a reasonable time after the con clusion of the investigation by the officer. 7(1) Any person who contravenes this Act or the regulations is guilty of an offence and liable to a fine of not more than $5000 or to imprisonment for a term of not more than 3 months, or to both.

(2) An information or complaint in respect of a contravention ofthis Act or the regulations may be laid or made only within 3 years from the day the matter of the information or complaint arose. 8 The Minister may (

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

b) assess and reassess tax owing under this Act and any interest on it, and (

c) prescribe forms and provide for their use. 9 The Lieutenant Governor in Council may make regulations (

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

b) respecting the times at which and the manner in which an operator is required to make returns and remit tax to the Minis ter; (

c) respecting the books and records required to be kept by an operator; (

d) respecting the interest payable on tax owing. 10 ^ person who has collected tax pursuant to the Pari Mutuel Tax Act, RSA 1980 cP-1, and has not remitted that tax to the Provincial Treasurer before this Act comes into force shall remit the tax to the Minister pursuant to this Act.

Repeals 11 The Pari Mutuel Tax Act, RSA 1980 cP-1, is repealed. RSA 1980 cP-l In accordance with

section 4(1) of the

Interpretation Act, this Bill comes into force on the date it receives Royal Assent. Title: 1985 (20th, 3rd) Bill 28, Pari Mutuel Tax Act

Document details

Collection	Alberta — Bills
Citation	L20 S3 3366
Type	bill
Volume / chapter	L20 S3 3366
Language	en
Format	json
Source	PROVINCIAL
Identifier	d6d844d919a4a657c9f763f116ed4c58e96b013e

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