Bill No. 108 of 1952. A BILL TO AUTHORIZE THE EXECUTION ON BE­ HALF OF THE PROVINCE OF A TAX AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF ALBERTA. NOTE. The Tax Collection Suspension Act 1947, ceases to be ef­ fective in 1952, and this Bill authorizes the Lieutenant Governor in C'Ouncil to negotiate and execute a. new :tax agreement of five years with the Government of Canada. The Province will suspend, for the term of the new agree­ ment, the imposition 'Of succession duties, personal income taxes, 00rporation taxes and The Corporation Income Tax Act.

This Bill comes into force on the 1st day of April. J. W. RYAN, Acting Legislative Counsel. (This note does not for-m any part of the Bill but is olfered in explanation of its provisions.)

BILL No. 108 of 1952.

An Act to Authorize the Execution on Behalf of the Province of a Tax Agre€ment Between the Govern­ ment of Canada and the Government of Alberta. (Assented to , 1952.) HER MAJ~ST:, by and with the advice and consent of the LegIslatIve Assembly of the Province of Alberta enacts as follows: '

Short Title. 1. This Act may be cited as "The Tax Collection Suspen-

Short title sion Act, 1952".

Interpretation. 2. In this Act unless the context otherwise requires "munici­ "municipality" includes any .city, town, village, county, pality" municipal district, improvement district, special area, school district, drainage district, irrigation district, and any board, commission or other authority created by the Government of Alberta which levies or has the right to levy taxes, rates, license fees or royalties, including the Crown in right of Alberta levying in unorganized territories. Agreement. 3.

Subject to the provisions of this Act, the Lieutenant tuthority Governor in Council may authorize the Provincial Treasurer aO:reement to negotiate, enter into and exe,cute on behalf of the Gov- ~~~~~ent ernment of Alberta, on such terms and conditions as may be of tlberta approved by the Lieutenant Governor in Council, an agree- a~vernment ment between the Government of Canada and the Govern- of Canada ment of Alberta providing for the suspension by the Government of Alberta,- (

a) of the imposition of personal income taxes, corpora­ tion taxes and of corporation income taxes, for the period of five years commencing on the first day of January, 1952, and ending on the thirty-first day of December, 1956 ; and (b) 'Of the imposition of succession duties in respect of succession or transmissions consequent upon or upon property passing upon deaths occurring dur-

2 jng the period of five years commencing on the first day of April, 1952, and ending on the thirty­ first day of March, 1957,- in consideration of annual amounts to be paid at such times and in such manner as may be agreed upon by the Govern­ ment of Canada to the Government of Alberta in respect of each of the five fiscal years in the period commencing on the first day of April, 1952, and ending on the thirty-first day of March, 1957. Suspension of 4.

Upon the execution of an agreement under this Act g~~fi;:.n~~c., the agreement shall forthwith be binding upon the Govern- ?f AlbE?Tta ment of Alberta and any enactment of the Legislature Imposmg . income of Alberta, and any regulatIOn, by-law, order or rule made taxes, etc. under the authority of any such enactment, that imposes income taxes, corporation income taxes, corporation taxes or succession duties as defined in the agreement, the im­ position of which by or under the authority of the Govern­ ment of Alberta or by a municipality would be a contraven­ tion of the terms of the agreement, shall forthwith be sus­ pended and any power conferred by any such enactment, regulation, by-law, order or other rule, to impose or fix any such tax, to the extent that the power authorizes im­ position of a tax that would be in contravention of the agreement, shall be suspended, the said suspensions to be effective for the periods provided and to have effect in accordance with the terms of the agreement.

Extent ~f f 5.

All enactments, regulations, by-laws, orders and rules, suspenSlOn 0 th t" f h' h . ddt t t' 4 enactments, e opera IOn 0 w lC IS sus pen e pursuan 0 sec IOn by-laws, etc. of this Act, are suspended only to the extent and so long as Refund of taxes Amendment of agreement the levying and collection of taxes thereunder would be in contravention of the provisions of an agreement entered into under this Act, and otherwise rem.ain in full force and effect for all purposes, and upon expiration of the periods during which they are suspended, in accordance with the terms of the agreement, thereafter have the same force and effect as if the agreement had not been made.

G. The Provincial Treasurer is hereby authorized and empowered to refund to taxpayers the amount of any taxes, the collection of whi,ch by the Government of Alberta is not authorized by the terms of the agreement, 7.

Any agreement entered into under the authority ,of this Act may, with the approval of the Lieutenant Governor in Council, be amended or varied from time to time as may be agreed upon with the Government of Canada by the Provincial Treasurer acting on behalf of the Government of Alberta if, in the opinion of the Provincial Treasurer, the Province is not adversely affected financially by any such variation or amendment.

3 . 8. The ~ieutenant Governo~ in Council may do or author- t?e~i~~~~t Ize the dOIng of all such thIngs as may be required or ?overn0t: ·d d d· bI if t· It· I t III CouncIl cons I ere necessary or a VIsa e e ec Ive y 0 Imp emen the said agreement, and the terms, conditions and pro- visions thereof, and may authorize and empower the Pro- vincial Treasurer to do all su.ch things and to execute all such further documents and assurances as may be required or considered necessary or advisable. 9.

The Provincial Treasurer may payout of the General ;e1~~Jn!t~f Revenue Fund to the Government of Canada any amount or out of • . amounts that the Government of Alberta becomes liable ~:~~~~le under the terms of an agreement entered into under this Fund Act to pay to the Government of Canada by way of refund or because the amount of any deduction authorized to be made by the Government of Canada from the amounts pay- able to Alberta under the agreement are not ascertained until after all payments by the Government of Canada under the agreement have been made. 10.

This Act shall come into force on the first day of ~~~~~~ce April, 1952.

No. 108. FIFTH SESSION ELEVENTH LEGISLATURE 1 Elizabeth II 1952 BILL

An Act to Authorize the Execution on Behalf of the Province of a Tax Agreement Between the Govern­ ment of Canada and the Govern­ ment of Alberta. Received and read the First time ........................................ . Second time ....................................... . Third time ......................................... . HON. MR. MANNING. Title: 1952 (11th, 5th) Bill 108,

An Act to Authorize the Execution on Behalf of the Province of a Tax Agreement Between the Government of Canada and the Government of Alberta