Alberta Gazette — 30 October (ii)
1030 ii
Alberta — Gazette
Alberta Regulation 220/2004
Municipal Government Act
MATTERS RELATING TO ASSESSMENT AND TAXATION REGULATION
Filed: October 5, 2004
Made by the Minister of Municipal Affairs (M.O. L:149/04) on September 28, 2004
pursuant to sections 322 and 370 of the Municipal Government Act.
Table of Contents
Definitions
Part 1
Standards of Assessment
2 Mass appraisal
3 Valuation date
4 Valuation standard for a parcel of land
5 Valuation standard for improvements
6 Valuation standard for a parcel and improvements
7 Valuation standard for railway
8 Valuation standard for linear property
9 Valuation standard for machinery and equipment
10 Quality standards
11 When permitted use differs from actual use
Part 2
Recording and Reporting
Property Information
12 Duty to record information
13 Liability code
14 Duty to provide information to the Minister
15 Corrections or changes
Part 3
Equalized Assessment
16 Information provided by municipality under
section 319(1) of Act
17 Preparation of equalized assessment
18 Limit on increases in equalized assessments
19 City of Lloydminster
Part 4
Assessment Audits
20 Assessment audits
Part 5
Property Tax Exemption for
Residences and Farm Buildings
Definitions
22 Exemptions from property tax
23 Exemptions-Strathcona County
24 Exemptions-Wood Buffalo
25 Exemptions-Mackenzie No. 23
26 Exemptions-Jasper
27 Exemptions-farm buildings
Part 6
Repeal, Expiry and Coming into Force
28 Repeal
29 Expiry
30 Coming into force
Definitions
1 In this Regulation,
(a) "Act" means the Municipal Government Act;
(b) "agricultural use value" means the value of a parcel of land
based exclusively on its use for farming operations;
(c) "assessment level" means, for the property assessment class,
the overall ratio of assessments to indicators of market value;
(d) "Assessment Quality Minister's Guidelines" means the
Alberta Assessment Quality Minister's Guidelines
established and maintained by the Department of Municipal
Affairs, as amended from time to time;
(e) "assessment ratio" means the ratio of the assessment to an
indicator of market value for a property;
(f) "assessment year" means the year prior to the taxation year;
(g) "coefficient of dispersion" means the average percentage
deviation of the assessment ratios from the median
assessment ratio for a group of properties;
(h) "farm building" means any improvement other than a
residence, to the extent it is used for farming operations;
(i) "farming operations" means the raising, production and sale
of agricultural products and includes
(
i) horticulture, aviculture, apiculture and aquaculture,
(ii) the production of livestock as defined in the Livestock
and Livestock Products Act, and
(iii) the planting, growing and sale of sod;
(j) "machinery and equipment" means materials, devices,
fittings, installations, appliances, apparatus and tanks other
than tanks used exclusively for storage, including supporting
foundations and footings and any other thing prescribed by
the Minister that forms an integral part of an operational unit
intended for or used in
(
i) manufacturing,
(ii) processing,
(iii) the production or transmission by pipeline of natural
resources or products or by-products of that production,
but not including pipeline that fits within the definition
of linear property in
section 284(1)(k)(iii) of the Act,
(iv) the excavation or transportation of coal or oil sands as
defined in the Oil Sands Conservation Act,
(
v) a telecommunications system, or
(vi) an electric power system,
whether or not the materials, devices, fittings, installations,
appliances, apparatus, tanks, foundations, footings or other
things are affixed to land in such a manner that they would be
transferred without special mention by a transfer or sale of
the land;
(k) "mass appraisal" means the process of preparing assessments
for a group of properties using standard methods and
common data and allowing for statistical testing;
(l) "median assessment ratio" means the middle assessment ratio
when the assessment ratios for a group of properties are
arranged in order of magnitude;
(m) "overall ratio" means the weighted ratio for a group of
properties, calculated using the median assessment ratios for
subgroups of properties within that group;
(n) "regulated property" means
(
i) land in respect of which the valuation standard is
agricultural use value,
(ii) a railway,
(iii) linear property, or
(iv) machinery and equipment.
Part 1
Standards of Assessment
Mass appraisal
2 An assessment of property based on market value
(
a) must be prepared using mass appraisal,
(
b) must be an estimate of the value of the fee simple estate in
the property, and
(
c) must reflect typical market conditions for properties similar
to that property.
Valuation date
3 Any assessment prepared in accordance with the Act must be an
estimate of the value of a property on July 1 of the assessment year.
Valuation standard for a parcel of land
4(1) The valuation standard for a parcel of land is
(
a) market value, or
(
b) if the parcel is used for farming operations, agricultural use
value.
(2) In preparing an assessment for a parcel of land based on
agricultural use value, the assessor must follow the procedures set out
in the Alberta Farm Land Assessment Minister's Guidelines
established and maintained by the Department of Municipal Affairs, as
amended from time to time.
(3) Despite subsection (1)(b), the valuation standard for the following
property is market value:
(
a) a parcel of land containing less than one acre;
(
b) a parcel of land containing at least one acre but not more than
3 acres that is used but not necessarily occupied for
residential purposes or can be serviced by using water and
sewer distribution lines located in land that is adjacent to the
parcel;
(
c) an area of 3 acres located within a larger parcel of land where
any part of the larger parcel is used but not necessarily
occupied for residential purposes;
(
d) an area of 3 acres that
(
i) is located within a parcel of land, and
(ii) can be serviced by using water and sewer distribution
lines located in land that is adjacent to the parcel;
(
e) any area that
(
i) is located within a parcel of land,
(ii) is used for commercial or industrial purposes, and
(iii) cannot be serviced by using water and sewer
distribution lines located in land that is adjacent to the
parcel;
(
f) an area of 3 acres or more that
(
i) is located within a parcel of land,
(ii) is used for commercial or industrial purposes, and
(iii) can be serviced by using water and sewer distribution
lines located in land that is adjacent to the parcel.
(4) An area referred to in subsection (3)(c), (d), (
e) or (
f) must be
assessed as if it is a parcel of land.
(5) The valuation standard for strata space, as defined in
section 86 of
the Land Titles Act, is market value.
Valuation standard for improvements
5(1) The valuation standard for improvements is
(
a) the valuation standard set out in
section 7, 8 or 9, for the
improvements referred to in those sections, or
(
b) for other improvements, market value.
(2) For the purposes of
section 298(1)(
y) of the Act, an assessment
must be prepared for any farm building located in a city, town, village
or summer village.
(3) In preparing an assessment for a farm building, the assessor must
determine its value based on its use for farming operations.
Valuation standard for a parcel and improvements
6(1) When an assessor is preparing an assessment for a parcel of land
and the improvements to it, the valuation standard for the land and
improvements is market value unless subsection (2) or (3) applies.
(2) If the parcel of land is located in a city, town, village or summer
village, is used for farming operations and has a farm building located
on it, the valuation standard in
section 4(1)(
b) applies to the land and
the exemption in
section 22(
c) applies to the farm building.
(3) If the parcel of land is located in a county, municipal district,
improvement district or special area, is used for farming operations and
has a farm building located on it, the valuation standard in
section
4(1)(
b) applies to the land and
section 5(3) applies in respect of the
farm building.
(4) If the improvement is railway, linear property or machinery and
equipment, the valuation standard is as set out in
section 7, 8 or 9, as
the case may be.
Valuation standard for railway
7(1) The valuation standard for railway is that calculated in
accordance with the procedures referred to in subsection (2).
(2) In preparing an assessment for railway, the assessor must follow
the procedures set out in the Alberta Railway Assessment Minister's
Guidelines established and maintained by the Department of Municipal
Affairs, as amended from time to time.
Valuation standard for linear property
8(1) The valuation standard for linear property is that calculated in
accordance with the procedures referred to in subsection (2).
(2) In preparing an assessment for linear property, the assessor must
follow the procedures set out in the Alberta Linear Property
Assessment Minister's Guidelines established and maintained by the
Department of Municipal Affairs, as amended from time to time.
(3) For the purposes of
section 298(1)(
z) of the Act, an assessment
must be prepared for machinery and equipment that is part of linear
property as described in
section 284(1)(
k) of the Act, and the
assessment must reflect 100% of its value.
Valuation standard for machinery and equipment
9(1) The valuation standard for machinery and equipment is that
calculated in accordance with the procedures referred to in subsection
(2).
(2) In preparing an assessment for machinery and equipment, the
assessor must follow the procedures set out in the Alberta Machinery
and Equipment Assessment Minister's Guidelines established and
maintained by the Department of Municipal Affairs, as amended from
time to time.
(3) For the purposes of
section 298(1)(
z) of the Act, an assessment
must be prepared for machinery and equipment that is not part of linear
property as described in
section 284(1)(
k) of the Act, and the
assessment must reflect 77% of its value.
Quality standards
10(1) In this section, "property" does not include regulated property.
(2) In preparing an assessment for property, the assessor must have
regard to the quality standards required by subsection (3) and must
follow the procedures set out in the Assessment Quality Minister's
Guidelines.
(3) The following quality standards must be met in the preparation of
an assessment of property:
(
a) for any stratum, the median assessment ratio and the
corresponding coefficient of dispersion must be as follows:
Property Type
Median Assessment
Ratio
Coefficient of
Dispersion
Property containing 1,
2 or 3 dwelling units
.950 - 1.050
0 - 15.0
All other property
.950 - 1.050
0 - 20.0
(
b) the assessment level for the property assessment class must
be as follows:
Property Assessment
Class
Assessment
Level
Residential
1.000
Non-residential
1.000
(4) The assessor must, in accordance with the procedures set out in the
Assessment Quality Minister's Guidelines, declare annually that the
requirements for assessments have been met.
(5) Subsection (3)(
b) comes into force on January 1, 2007.
When permitted use differs from actual use
11 When a property is used for farming operations or residential
purposes and an action is taken under
Part 17 of the Act that has the
effect of permitting or prescribing for that property some other use, the
assessor must determine its value
(
a) in accordance with its residential use, for that part of the
property that is occupied by the owner or the purchaser, or
the spouse or adult interdependent partner or dependant of
the owner or purchaser, and is used exclusively for
residential purposes, or
(
b) based on agricultural use value, if the property is used for
farming operations, unless
section 4(3) applies.
Part 2
Recording and Reporting
Property Information
Duty to record information
12 The assessor must, in accordance with the procedures set out in
the Assessment Quality Minister's Guidelines, maintain as a record
information about a property that is required for the preparation of the
assessment roll in respect of that property.
Liability code
13 For the purpose of
section 303(f.1) of the Act, the liability code
for each assessed property must be assigned by the assessor in
accordance with the procedures set out in the Assessment Quality
Minister's Guidelines.
Duty to provide information to the Minister
14(1) For the purposes of
section 293(3) of the Act, the assessor must
provide the information required by the Minister under that
section in
accordance with the procedures set out in the Assessment Quality
Minister's Guidelines.
(2) For the purposes of
section 319 of the Act, the return referred to in
that
section must be prepared and provided to the Minister in
accordance with the procedures set out in the Assessment Quality
Minister's Guidelines.
Corrections or changes
15 For the purposes of
section 305.1 of the Act, corrections or
changes to an assessment roll must be reported by the assessor in
accordance with the procedures set out in the Assessment Quality
Minister's Guidelines.
Part 3
Equalized Assessment
Information provided by municipality under
section 319(1) of Act
16(1) On receiving information from a municipality pursuant to
section 319(1) of the Act, the Minister must assess the information and
determine if the information is acceptable.
(2) The information provided pursuant to
section 319(1) of the Act
must include information to determine assessment levels.
(3) If the Minister determines that the information is acceptable, the
Minister may use and rely on the information when preparing the
equalized assessment for the municipality.
(4) If the Minister determines that the information is not acceptable,
the Minister must prepare the equalized assessment using whatever
information the Minister considers appropriate.
Preparation of equalized assessment
17(1) In preparing the equalized assessment for a municipality,
(
a) the assessments for regulated property that have been valued
in accordance with this Regulation require no adjustment,
and
(
b) the assessments for property other than regulated property
must be adjusted to reflect an assessment level of 1.000 using
the assessment levels determined by the Minister.
(2) The total equalized assessment for residential property is
calculated in accordance with the following formula:
Assessments for 1
residential x assessment level for
property residential property
(3) The total equalized assessment for non-residential property other
than regulated property is calculated in accordance with the following
formula:
Assessments for 1
non-residential x assessment level for
property non-residential property
Limit on increases in equalized assessments
18 Pursuant to
section 325 of the Act, the Minister may, by order,
limit the amount by which equalized assessments for any class of
property listed in
section 297 of the Act may increase from one year to
the next.
City of Lloydminster
19 The equalized assessment for the portion of the City of
Lloydminster that is in Alberta must reflect assessments as if they were
prepared in accordance with the Act and this Regulation.
Part 4
Assessment Audits
Assessment audits
20(1) The Minister may, from time to time,
(
a) require annual or detailed audits of assessments, or both, to
be performed, and
(
b) appoint one or more auditors for the purpose of carrying out
those audits.
(2) An auditor
(
a) may require the attendance of any officer of a municipality or
any other person whose presence the auditor considers
necessary during the course of an audit, and
(
b) has the same powers, privileges and immunities as a
commissioner under the Public Inquiries Act.
(3) When required to do so by an auditor, the chief administrative
officer of a municipality must produce for examination and inspection
all books and records of the municipality.
(4) When required to do so by an auditor, an assessor must, in
accordance with the procedures set out in the Assessment Quality
Minister's Guidelines, provide the auditor with any assessment-related
information in the assessor's custody and control.
(5) Audits under this
section must be carried out in accordance with
the procedures set out in the Assessment Quality Minister's
Guidelines.
Part 5
Property Tax Exemption for Residences
and Farm Buildings
Definitions
21 In this Part,
(a) "farm unit" means any number of parcels of land or parts of
parcels, or both, that are
(
i) owned by a farm unit operator,
(ii) held by that farm unit operator under a lease, licence or
permit from the Crown or a municipality, or
(iii) occupied by that farm unit operator with the consent of
a person holding the parcels under a lease, licence or
permit from the Crown or a municipality
on December 31 of the year preceding the year in which the
exemption in
section 22 applies;
(b) "farm unit operator" means
(
i) the person who is registered under the Land Titles Act
as the owner of the fee simple estate in a farm unit, or
the spouse or adult interdependent partner of that
person,
(ii) a person who holds a farm unit under a lease, licence or
permit from the Crown or a municipality, or a person
who occupies the farm unit with the consent of that
holder, and
(iii) a person who is purchasing a farm unit from the person
referred to in subclause (i).
Exemptions from property tax
22 The following are exempt from taxation under Division 2 of
Part
10 of the Act:
(
a) one residence in a farm unit, if the residence is
(
i) situated in a county, municipal district, improvement
district or special area, and
(ii) situated on a parcel of not less than one acre,
to the extent of the assessment, based on agricultural use
value, for the land in the farm unit, to a maximum of
$61 540;
(
b) each additional residence in the farm unit, if the residence is
(
i) situated in a county, municipal district, improvement
district or special area, and
(ii) used chiefly in connection with farming operations,
to the extent of the assessment, based on agricultural use
value, for the land in the farm unit that remains after the
exemption is made under clause (a), to a maximum of
$30 770 for each additional residence;
(
c) any farm building in a city, town, village or summer village,
to the extent of 50% of its assessment.
Exemptions-Strathcona County
23 The following are exempt from taxation under Division 2 of
Part
10 of the Act:
(
a) one residence on a farm unit, if the residence is situated in
the rural service area of the specialized municipality of
Strathcona County as established by Order in Council
numbered 761/95 as amended from time to time to the extent
of the assessment, based on agricultural use value, for the
land in the farm unit, to a maximum of $61 540 and situated
on a parcel of not less than one acre of land;
(
b) each additional residence in the farm unit, if the residence is
situated in the rural service area of the specialized
municipality of Strathcona County as established by Order in
Council numbered 761/95 as amended from time to time, and
used chiefly in connection with farming operations, to the
extent of the assessment, based on agricultural use value, for
the land in the farm unit that remains after the exemption is
made under clause (
a) to a maximum of $30 770 for each
additional residence.
Exemptions-Wood Buffalo
24 The following are exempt from taxation under Division 2 of
Part
10 of the Act:
(
a) one residence in a farm unit, if the residence is situated in the
rural service area of the specialized municipality of the
Regional Municipality of Wood Buffalo as established by
Order in Council numbered 384/95 as amended from time to
time, to the extent of the assessment, based on agricultural
use value, for the land in the farm unit, to a maximum of
$61 540 and situated on a parcel of not less than one acre of
land;
(
b) each additional residence in the farm unit, if the residence is
situated in the rural service area of the specialized
municipality of the Regional Municipality of Wood Buffalo
as established by Order in Council numbered 384/95 as
amended from time to time, and used chiefly in connection
with farming operations, to the extent of the assessment,
based on agricultural use value, for the land in the farm unit
that remains after the exemption is made under clause (
a) to a
maximum of $30 770 for each additional residence.
Exemptions-Mackenzie No. 23
25 The following are exempt from taxation under Division 2 of
Part
10 of the Act:
(
a) one residence in a farm unit, if the residence is situated in the
specialized municipality of The Municipal District of
Mackenzie No. 23 as established by Order in Council
numbered 264/99 as amended from time to time to the extent
of the assessment, based on agricultural use value, for the
land in the farm unit, to a maximum of $61 540 and situated
on a parcel of not less than one acre of land;
(
b) each additional residence in the farm unit, if the residence is
situated in the specialized municipality of The Municipal
District of Mackenzie No. 23 as established by Order in
Council numbered 264/99 as amended from time to time, and
used chiefly in connection with farming operations, to the
extent of the assessment, based on agricultural use value, for
the land in the farm unit that remains after the exemption is
made under clause (
a) to a maximum of $30 770 for each
additional residence.
Exemptions-Jasper
26 The following are exempt from taxation under Division 2 of
Part
10 of the Act:
(
a) one residence in a farm unit, if the residence is situated
outside of the town of the specialized municipality of the
Municipality of Jasper as established by Order in Council
numbered 279/2001 as amended from time to time to the
extent of the assessment, based on agricultural use value, for
the land in the farm unit, to a maximum of $61 540 and
situated on a parcel of not less than one acre of land;
(
b) each additional residence in the farm unit, if the residence is
situated outside of the town of the specialized municipality of
the Municipality of Jasper as established by Order in Council
numbered 279/2001 as amended from time to time, and used
chiefly in connection with farming operations to the extent of
the assessment, based on agricultural use value, for the land
in the farm unit that remains after the exemption is made
under clause (
a) to a maximum of $30 770 for each
additional residence.
Exemptions-farm buildings
27 The following are exempt from taxation under Division 2 of
Part
10 of the Act:
(
a) farm buildings located in the specialized municipality of The
Municipal District of Mackenzie No. 23 as established by
Order in Council numbered 264/99 as amended from time to
time;
(
b) any farm building in a city, town, village or summer village,
to the extent of 50% of its assessment;
(
c) any farm building in the urban service area of the specialized
municipality of Strathcona County as established by Order in
Council numbered 761/95 as amended from time to time, to
the extent of 50% of its assessment;
(
d) any farm building in the urban service area of the specialized
municipality of the Regional Municipality of Wood Buffalo
as established by Order in Council numbered 384/95 as
amended from time to time, to the extent of 50% of its
assessment;
(
e) any farm building in the town of the specialized Municipality
of Jasper as established by Order in Council numbered
279/2001 as amended from time to time, to the extent of 50%
of its assessment.
Part 6
Repeal, Expiry and
Coming into Force
Repeal
28 The Matters Relating to Assessment and Taxation Regulation
(AR 289/99) is repealed.
Expiry
29 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 September 30, 2009.
Coming into force
30 This Regulation comes into force on December 1, 2004.
--------------------------------
Alberta Regulation 221/2004
Regulations Act
MISCELLANEOUS CORRECTION REGULATION
Filed: October 5, 2004
Made by the Lieutenant Governor in Council (O.C. 462/2004) on October 5, 2004
pursuant to
section 10 of the Regulations Act.
1 The Alberta Bison Commission Plan Regulation
(AR 167/2000) is amended in
section 8
(
a) by renumbering clause (
f) as clause (e);
(
b) by renumbering clause (
g) as clause (f);
(
c) by renumbering clause (
h) as clause (g).
2 The Alberta Treasury Branches Regulation (AR 187/97)
is amended in
section 23(1)(a)(ii)
(
a) in paragraph (
B) by striking out "Alberta Treasury
Branches'" and substituting "ATB's";
(
b) in paragraph (
C) by striking out "ATB' " wherever it
occurs and substituting "ATB's".
3 The Authorized Accredited Agencies Regulation
(AR 184/95) is amended
(
a) in clause (
c) of
section 1 by striking out "an signed
agreement" and substituting "a signed agreement";
(
b) in
section 7 by striking out "Schedule 10 of the
Government Organization Act" and substituting
"Schedule 10 to the Government Organization Act".
4 The Automotive Business Regulation (AR 192/99) is
amended
(
a) in
section 1(
i) by striking out "Highway Traffic Act"
wherever it occurs and substituting "Traffic Safety
Act";
(
b) in
section 1(i)(ii) by striking out "the Off-highway
Vehicle Act" and substituting "section 117 of the Traffic
Safety Act".
5 The Bee Regulation (AR 194/2003) is amended in
section
3 by striking out "Apiculturalist" wherever it occurs and
substituting "Apiculturist".
6 The Canmore Undermining Exemption from Liability
Regulation (AR 113/97) is amended
(
a) in
section 1(1) by renumbering it as
section 1;
(
b) by repealing
section 1(
c) and (
d) and substituting
the following:
(c) "designated land" means designated land as defined in
the Canmore Undermining Review Regulation;
(d) "development" means development as defined in
section 616(
b) of the Municipal Government Act by a
person other than Canmore or Canmore's agents;
7 The Canmore Undermining Review Regulation
(AR 114/97) is amended
(
a) in
section 3 by striking out "Subdivision and
Development Regulation (AR 212/95)" wherever it
occurs and substituting "Subdivision and Development
Regulation (AR 43/2002)";
(
b) in
Schedule 2 in the legal description of area EE by
striking out "therof" and substituting "thereof".
8 The Castle Special Management Area Forest Land Use
Zone Regulation (AR 49/98) is amended in
section 1(
b) by
striking out "Highway Traffic Act" and substituting "Traffic
Safety Act".
9 The Civil Enforcement Regulation (AR 276/95) is
amended in
Schedule 4
(
a) in Form 1
(
i) by striking out "Civil Enforcement Agency Filing
Number" and substituting "Civil Enforcement
Agency File Number";
(ii) by striking out the 2nd "of" in "in order to realize
the sum of of";
(
b) in Form 3 by striking out "License Number" and
substituting "Licence Number";
(
c) in Form 4 by striking out "subject matter" and
substituting "subject-matter";
(
d) in Form 9 by striking out "this this solemn" and
substituting "this solemn";
(
e) in Form 9.1 by striking out "Civil Enforcement Agency
File No." and substituting "Civil Enforcement Agency
File Number".
10 The Condominium Property Regulation (AR 168/2000) is
amended in
section 46(a)(
i) by striking out "Highway Traffic
Act" and substituting "Traffic Safety Act".
11 The Designation of Trades and Businesses Regulation
(AR 178/99) is amended
(
a) in
section 1(2)(
b) by striking out "Highway Traffic Act"
wherever it occurs and substituting "Traffic Safety
Act";
(
b) in
section 1(2)(b)(ii) by striking out "the Off-highway
Vehicle Act" and substituting "section 117 of the Traffic
Safety Act";
(
c) in
section 3(3)(
k) by striking out "under Bank Act" and
substituting "under the Bank Act";
(
d) in
section 3(3)(
u) by striking out "or";
(
e) in
section 3(3)(
v) by adding "or" after "Regulation,".
12 The Electronic Transactions Act Designation
Regulation (AR 35/2003) is amended in the
Schedule by
striking out "Alberta Motor Transport Board" and "Driver Control
Board" and substituting "Alberta Transportation Safety Board".
13 The Employment Standards Regulation (AR 14/97) is
amended in
section 39(a)(ii) by striking out "licensed as a
public vehicle as defined in the Motor Transport Act" and
substituting "registered as a commercial vehicle as defined in the
Traffic Safety Act".
14 The Family Support for Children with Disabilities
Regulation (AR 140/2004) is amended in Form 1 of the
Schedule by striking out "THIS AGREEMENT IN MADE" and
substituting "THIS AGREEMENT IS MADE".
15 The Fatality Inquiries Regulation (AR 65/2000) is
amended in
section 6 by striking out "a pedestrian as defined in
the Highway Traffic Act" and substituting "a pedestrian as defined
in the Traffic Safety Act".
16 The Forest Land Use and Management Regulations
(AR 197/76) are amended
(
a) in
section 1(
b) by striking out "The Highway Traffic
Act, 1975" and substituting "the Traffic Safety Act";
(
b) in
section 1(
c) by striking out "the Off-highway Vehicle
Act" and substituting "section 117 of the Traffic Safety
Act".
17 The Forest Recreation Regulation (AR 343/79) is
amended in
section 1(1)(
e) by striking out "The Highway
Traffic Act, 1975" and substituting "the Traffic Safety Act".
18 The Fuel Tax Regulation (AR 388/87) is amended
(
a) in
section 1(1)(
f) and (f.1) by striking out "Motor
Vehicle Administration Act" wherever it occurs and
substituting "Operator Licensing and Vehicle Control
Regulation (AR 320/2002)";
(
b) by repealing
section 1(1)(f.1)(iii) and substituting
the following:
(iii) is classified as a Class 2 commercial vehicle under the
Operator Licensing and Vehicle Control Regulation
(AR 320/2002), and
19 The Liability Protection Regulation (AR 66/2004) is
amended
(
a) in
section 2(
c) by striking out "black start service
person" and substituting "black start service provider";
(
b) in
section 4(1) by striking out "person";
(
c) in
section 4(3) by striking out "black start service
person" and substituting "black start service provider".
20 The Livestock Transportation Regulation (AR 22/99) is
amended in
section 1(1)(
d) by striking out "Highway Traffic
Act" and substituting "Traffic Safety Act".
21 The Management Employees Pension Plan (AR 367/93)
is amended in
section 49(1) by striking out "an alterative" and
substituting "an alternative".
22 The Metallic and Industrial Minerals Royalty Regulation
(AR 350/93) is amended by repealing
section 14(
a) and (
b) and substituting the following:
(a) "lease" means an agreement granting rights to or in respect of
salt;
(b) "salt" means a chemical compound, other than water, that is
(
i) formed by a chemical reaction between an acid and
a base and that is soluble in water, and
(ii) vested in or belongs to the Crown in right of
Alberta,
and includes sodium carbonate, sodium sulphate or any
other mineral extracted in salt form that is vested in or
belongs to the Crown in right of Alberta;
23 The Mines and Minerals Administration Regulation
(AR 262/97) is amended in
section 22(3)(
b) by striking out
"the Alberta Treasury Branches" and substituting "Alberta
Treasury Branches".
24 The Miscellaneous Correction Regulation (AR 108/2004)
is amended by repealing
section 6.
25 The Motor Vehicle Accident Claims Regulation
(AR 189/98) is amended
(
a) in
section 3 by striking out "Motor Vehicle
Administration Act" and substituting "Traffic Safety Act";
(
b) in
section 4(
a) by striking out "Regulations under the
Motor Vehicle Administration Act (AR 22/76)" and
substituting "Operator Licensing and Vehicle Control
Regulation (AR 320/2002)";
(
c) in
section 4(
b) by striking out "Motor Transport Act or
the Motor Vehicle Administration Act" and substituting
"Traffic Safety Act";
(
d) in
section 7 by striking out "section 11(3) and (4)" and
substituting "section 10(3) and (4)".
26 The Motor Vehicle Propane Conversions Regulation
(AR 210/2001) is amended in
section 1(
f) by striking out
"Motor Vehicle Administration Act" and substituting "Traffic
Safety Act".
27 The Outdoor Power Equipment Technician Trade
Regulation (AR 47/2001) is amended in
section 13(
b) of
Part
4 by striking out "licensed under the Motor Vehicle Administration
Act or the Traffic Safety Act" and substituting "registered under the
Traffic Safety Act".
28 The Property and Assets (Transitional) Regulation
(AR 14/95) is amended in sections 1(1) and 10 by striking
out "become" and substituting "becomes".
29 The Provincial Court Judges and Masters in Chambers
Compensation Regulation (AR 176/98) is amended
(
a) in
section 6 by striking out "chief judge" and
substituting "Chief Judge";
(
b) in
section 2(3) of
Schedule 1 by striking out
"Personal Administration Office" and substituting "the
Personnel Administration Office".
30 The Railway Regulation (AR 177/2002) is amended in
sections 5(3), 6(5) and 42(1)(
b) and (
h) by striking out
"Alberta Motor Transport Board" and substituting "Alberta
Transportation Safety Board".
31 The Railway (Transitional) Regulation (AR 178/2002) is
amended in
section 5(3) by striking out "Alberta Motor
Transport Board" and substituting "Alberta Transportation Safety
Board".
32 The Recreational Access Regulation (AR 228/2003) is
amended in
section 1(1)(
g) by striking out "the Off-highway
Vehicle Act" and substituting "section 117 of the Traffic Safety
Act".
33 The Regional Health Authorities Foundations
Regulation (AR 16/95) is amended
(
a) in
section 10 by striking out "out of pocket" and
substituting "out-of-pocket";
(
b) in
section 14(
b) by striking out "benefited" and
substituting "benefitted".
34 The Registry Services (Non-Payment of Fees)
Regulation (AR 28/98) is amended in
section 6 by striking
out "Motor Vehicle Administration Act" wherever it occurs and
substituting "Traffic Safety Act".
35 The Regulations Act Regulation (AR 288/99) is
amended in
section 17(1)(
q) by striking out "Highway Traffic
Act" and substituting "Traffic Safety Act".
36 The Regulations Under the Amusements Act (AR 72/57)
are amended in
section 20a(2) by striking out "Highway
Traffic Act" and substituting "Traffic Safety Act".
37 The Staff, Vehicle and Equipment Regulation (AR 45/99)
is amended
(
a) in
section 2 by striking out "Alberta Prehospital
Professions Association" wherever it occurs and
substituting "Alberta College of Paramedics";
(
b) in
section 13(2) by striking out "Motor Vehicle
Administration Order (AR 25/76)" and substituting
"Operator Licensing and Vehicle Control Regulation
(AR 320/2002)".
38 The Surrogate Rules (AR 130/95) are amended in
Schedule 3 in Form ACC 4 by striking out the 2nd number
"4." under the heading "DIRECTION" and substituting "4.1.".
39 The Wildlife Regulation (AR 143/97) is amended in
section 3(hh) by striking out "the Off-highway Vehicle Act" and
substituting "section 117 of the Traffic Safety Act".
--------------------------------
Alberta Regulation 222/2004
Farm Implement Act
FARM IMPLEMENT AMENDMENT REGULATION
Filed: October 5, 2004
Made by the Lieutenant Governor in Council (O.C. 464/2004) on October 5, 2004
pursuant to
section 30 of the Farm Implement Act.
1 The Farm Implement Regulation (AR 204/83) is amended
by this Regulation.
Section 1 is amended
(
a) in clause (
b) by striking out "Motor Vehicle
Administration Act" and substituting "Traffic Safety Act";
(
b) by repealing clause (
f) and substituting the
following:
(
f) off-highway vehicles as defined in the Traffic Safety
Act, snow ploughs and snow blowers;
Section 2(1)(a), (b), (2) and (3) is amended by striking out
"the Schedule" and substituting "Schedule 1".
Section 8.3 is amended
(
a) by adding the following after subsection (1):
(1.1) Despite subsection (1), when the term of office of a
member appointed pursuant to subsection (1)(e), (
f) or (
g) expires
or is about to expire or an alternative member is acting in the
place of a member under subsection (1)(e), (
f) or (
g) who has
missed 3 Board meetings in a row or is unable to act, the
members of the Board who are not appointed by the Minister
(
a) must request each of the organizations listed in
Schedule 2 to submit the name of nominees, and
(
b) within a reasonable time of making a request under
clause (a), must appoint a person from the nominees as
a member of the Board and, if there is no alternate
member, must appoint a person as an alternate member
to act in the place of the person appointed as a member
when the person is absent or unable to act.
(
b) by adding the following after subsection (3):
(3.1) Despite subsections (2), (3) and (8), a term of office
continues and is deemed to be filled until an alternate member
or a replacement member is appointed.
(
c) in subsection (4) by striking out "appointed pursuant to
subsection (1)(e), (
f) or (g)" and substituting "not
appointed pursuant to subsection (1)(a), (b), (
c) or (d)";
(
d) in subsections (5) and (6) by striking out "subsection
(1)" and substituting "subsection (1)(b), (
c) or (d)";
(
e) by adding the following after subsection (6):
(7) If a member appointed pursuant to subsection (1.1) is
unable to carry out the duties of a member or misses 3 Board
meetings in a row and the alternate member appointed pursuant
to subsection (1.1) is absent or unable to act, the Board must
appoint a member and an alternate member in accordance with
subsection (1.1) as replacements.
(8) Despite subsection (3), if a person is appointed as a
member or as an alternate member pursuant to subsection (7),
the term of the persons who are appointed continues to the end
of the term of the member who was unable to carry out duties.
5 The
Schedule is amended by striking out "SCHEDULE"
and substituting "Schedule 1".
6 The following is added after Form F of
Schedule 1:
Schedule 2
List of Organizations
1 The following is the list of organizations for the purpose of
section
8.3(1.1):
(
a) Alberta Beef Producers;
(
b) Alberta Canola Producers Commission;
(
c) Alberta Chicken Producers;
(
d) Alberta Pulse Growers Commission;
(
e) Alberta Sugar Beet Growers;
(
f) Potato Growers of Alberta;
(
g) Wild Rose Agricultural Producers.
Alberta Regulation 223/2004
Tobacco Tax Act
TOBACCO TAX AMENDMENT REGULATION
Filed: October 5, 2004
Made by the Lieutenant Governor in Council (O.C. 466/2004) on October 5, 2004
pursuant to
section 48 of the Tobacco Tax Act.
1 The Tobacco Tax Regulation (AR 273/83) is amended by
this Regulation.
Section 1 is amended
(
a) by renumbering clause (
a) as clause (a.1) and by
adding the following before clause (a.1):
(a) "calendar week" means the 7-day period beginning on
Monday and ending on Sunday;
(
b) in clause (a.1) by adding ", tobacco sticks" after
"cigarettes";
(
c) in clause (
b) by adding "tobacco sticks or" after
"cigarettes or";
(
d) by repealing clauses (
c) and (
d) and substituting
the following:
(c) "cigar" means a roll intended for smoking, the filler,
binder or wrapper of which consists in whole or in part
of natural or reconstituted leaf tobacco, and that is likely
to be offered to or purchased by the public as a cigar,
cigarillo or cheroot;
(d) "cigarette" means a roll, tubular construction or
preformed plug intended for smoking that
(
i) consists in whole or in part of fine cut or uncut
tobacco,
(ii) contains no more than 25% reconstituted leaf
tobacco by weight,
(iii) is wrapped in a paper wrapper, and
(iv) is likely to be offered to or purchased by the public
as a cigarette,
and where any cigarette exceeds 102 mm in length, each
76 mm or less of the cigarette shall be considered to be
a separate cigarette;
(
e) in clause (
g) by adding "or tobacco stick" after
cigarette";
(
f) in clause (
m) by adding ", tobacco sticks" after "fine cut
tobacco";
(
g) by adding the following after clause (o):
(p) "tobacco stick" means a product that meets the
definition of a cigarette except that at the time of sale to
the consumer it is not wrapped in the paper wrapper
required for smoking, and where any tobacco stick
exceeds 90 mm in length, each 60 mm or less of the
tobacco stick shall be considered to be a separate
tobacco stick.
Section 10(4)(
a) is amended by striking out "90 days" and
substituting "one year".
Section 12.1 is repealed.
Section 12.3(3)(
d) is amended
(
a) by adding ", tobacco sticks" after "cigarettes";
(
b) by striking out "products".
Section 13(1.1) is amended
(
a) by adding ", tobacco sticks" after "cigarettes" wherever
it occurs;
(
b) by striking out "as defined in the Excise Tax Act
(Canada)".
Section 14.1 is amended by adding the following after
subsection (3):
(4) A marking permit holder shall obtain all tear tape used to mark
tobacco for sale in Alberta from a person who is a holder of a
licence under
section 14.9 to produce tear tape.
Section 14.2 is amended by adding ", tobacco sticks" after
"cigarettes".
Section 14.4 is amended
(
a) in subsection (1) by adding "or tobacco sticks" after
"cigarettes";
(
b) in subsection (5) by adding ", tobacco sticks" after
"cigarettes".
Section 14.7(1)(
b) is amended by striking out "as defined
in the Excise Tax Act (Canada)".
Section 14.8(1) is amended by adding ", tobacco sticks"
after "cigarettes".
12 The following is added after
section 14.81:
14.9(1) No person shall produce tear tape for use in Alberta
except under the authority of a licence issued by the Minister under
this section.
(2) The Minister may, on application by a person who agrees to
comply with this section, issue a licence authorizing the applicant
to produce tear tape for use in Alberta.
(3) A licensee under this
section shall
(
a) take reasonable steps to ensure the security of tear tape
in its possession,
(
b) mark the tear tape produced by the licensee in a manner
approved by the Minister that enables the tear tape to be
identified as having been produced by the licensee,
(
c) keep accurate records of the quantity of tear tape
(
i) produced by the licensee,
(ii) sold by the licensee, and
(iii) maintained in the licensee's inventory,
(
d) allow a peace officer or an employee or agent of the
Government of Alberta reasonable access to the records
referred to in clause (
c) for the purpose of auditing the
licensee's compliance with this section,
(
e) provide to the Minister, on request, any records required
to be kept under this section, and
(
f) ensure that tear tape produced by the licensee is sold
only to persons who have obtained a permit under
section 14.1(1).
(4) The Minister may
(
a) refuse to issue a licence under this
section to an
applicant who fails to satisfy the Minister that he or she
will comply with subsection (3), and
(
b) suspend or cancel a licence issued under this
section if
the licensee fails to comply with subsection (3).
14.91(1) Any person required to keep records under
section 14.9
shall retain those records, together with every account and voucher
necessary to verify the information contained in the records, until
the expiration of 4 years from the end of the last fiscal year to
which the records relate.
(2) Notwithstanding subsection (1), if the Minister is of the
opinion that it is necessary for the administration of the Tobacco
Tax Act and this Regulation, the Minister may, by a demand served
personally or by registered letter or certified mail, require any
person who is required to keep records under
section 14.9 to retain
those records, together with every account and voucher necessary
to verify the information contained in the records, for any longer
period specified in the demand.
13 Sections 7 and 12 come into force on April 1, 2005.
--------------------------------
Alberta Regulation 224/2004
Apprenticeship and Industry Training Act
DESIGNATION OF COMPULSORY CERTIFICATION
TRADES REGULATION
Filed: October 5, 2004
Made by the Lieutenant Governor in Council (O.C. 475/2004) on October 5, 2004
pursuant to
section 21 of the Apprenticeship and Industry Training Act.
Designated occupations
1(1) The following occupations are designated as compulsory
certification trades:
(
a) rig technician.
(2) For each of the compulsory certification trades designated under
subsection (1), an apprenticeship program in that trade is hereby
established.
Expiry
2 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 March 31, 2010.
Coming into force
3 This Regulation comes into force on June 1, 2005.
--------------------------------
Alberta Regulation 225/2004
Mines and Minerals Act
NATURAL GAS ROYALTY REGULATION, 2002
AMENDMENT REGULATION
Filed: October 6, 2004
Made by the Lieutenant Governor in Council (O.C. 476/2004) on October 5, 2004
pursuant to
section 36 of the Mines and Minerals Act.
1 The Natural Gas Royalty Regulation, 2002 (AR 220/2002)
is amended by this Regulation.
Section 1 is amended by adding the following after
clause (j):
(j.1) "cost of conservation gas" means the cost of conservation gas
determined in accordance with
section 7(5) of
Schedule 1;
Section 6 is amended by adding the following after
subsection (11):
(12) The Minister may, by order, for October, 2004 and for each
subsequent production month, prescribe the following:
(
a) an adjustment factor for the month for any well event
completed in the interval from the top of the Wabiskaw
member to the base of the McMurray Formation in the
Athabasca Oil Sands Area;
(
b) a quantity of conservation gas for the month for any
well event perforated in the interval from the top of the
Wabiskaw member to the base of the McMurray
Formation in the Athabasca Oil Sands Area and from
which no production is recovered during the month.
(13) The Minister may, by order, designate any well event as a
technical solution pilot well event.
(14) The adjustment factor for a well event for a production month
is deemed to be zero if
(
a) the Minister does not prescribe an adjustment factor for
the well event for the production month, or
(
b) the well event is designated as a technical solution pilot
well event.
(15) For the purpose of subsection (12), the Athabasca Oil Sands
Area is the strata and area designated as the Athabasca Oil Sands
Area by the Board pursuant to the Oil Sands Conservation Act as
of October 1, 2004, and includes any pool that lies in whole or in
part within that strata and area.
Section 19 is amended by adding the following after
subsection (6):
(7) In determining royalty compensation for the purposes of
subsection (2)(b), no reduction shall be made in respect of the cost
of conservation gas.
Section 21 is amended by adding the following after
subsection (3):
(3.1) In estimating royalty compensation for the purposes of
subsection (3)(a), no reduction shall be made in respect of the cost
of conservation gas.
Schedule 1 is amended
(
a) in
section 2
(
i) by striking out the formula in subsection
(1) and substituting the following:
GR% = [MiR%(MiQ)+ER%(EiQ)+PR%(PiQ)+BR%(BiQ)+PPR%(PPiQ)] + [C% x AF]
MiQ + EiQ + PiQ + BiQ + PPiQ
(ii) by adding the following after the element
PPR% in the list of elements set out in
subsection (1):
C% is the percentage determined in accordance with
section 3.1 of this
Schedule with respect to the
well event from which the gas is recovered;
AF is the adjustment factor for the well event
prescribed or determined pursuant to
section
6(12)(
a) or (14) of this Regulation.
(
b) in
section 3
(
i) by striking out the formula in subsection
(2) and substituting the following:
GR% = RC - [ (RM - .05) x (16.9 - ADP)2 ] + [C% x AF]
16.92
(ii) in subsection (2) by adding the following at the
end of subsection (2):
C% is the percentage determined in accordance with
section 3.1 of this
Schedule with respect to the
well event from which the gas is recovered;
AF is the adjustment factor for the well event
prescribed or determined pursuant to
section
6(12)(
a) or (14) of this Regulation.
(
c) by adding the following after
section 3:
Calculation of C%
3.1(1) Subject to subsection (2), C% for a production month
for each well event completed in the same pool is the
percentage specified in column 2 of the Table following this
section that corresponds to the number of months set out in the
Table that have expired from and after the earliest production
month during which
(
a) production from any of those well events is shut in
pursuant to an order or other decision of the Board
requiring production from the well event to be shut in,
(
b) any of those well events that never commenced
production due to an order or other decision of the
Board precluding the recovery of production from the
well event are completed in the interval referred to in
section 6(12)(
a) of this Regulation.
(2) For production months following the production month in
which the total royalty compensation received for the additional
royalty share payable by virtue of the [C% x AF] component of
the formulas in sections 2 and 3 of this
Schedule equals the
total cost of conservation gas calculated under
section 7(5) of
this
Schedule for all royalty clients, C% shall be zero for all
well events.
Table
Column 1
Months Expired
Column 2
12 to 23 months
24 to 35 months
36 to 47 months
48 to 59 months
60 to 71 months
72 to 83 months
84 to 95 months
96 to 107 months
108 to 119 months
120 months or more
10%
(
d) in
section 7
(
i) by repealing subsection (1) and substituting
the following:
Calculation of royalty compensation for gas
7(1) Subject to subsections (2), (3) and (4), the royalty
compensation payable to the Crown in respect of the
Crown's royalty share of gas for a production month is
(
a) an amount calculated by multiplying the
quantity of the royalty share by the Net Gas
Reference Price for the gas for that
production month, or
(
b) if the royalty client in relation to the gas is
eligible under
section 8 of this
Schedule to
calculate royalty compensation for the
production month on the basis of the client's
corporate average price, an amount calculated
by multiplying the quantity of the royalty
share by the royalty client's corporate
average price for gas and ethane for the year
in which the production month occurs,
and by subsequently reducing the amount so calculated
to an amount not less than zero by subtracting the cost
of conservation gas of the royalty client for the
production month.
(ii) in subsection (3) by adding "before that amount is
reduced by the cost of conservation gas" after "under
subsection (1)(a)";
(iii) in subsection (4) by adding "without any reduction
in respect of the cost of conservation gas" after "in
accordance with subsection (1)(a);
(iv) by adding the following after subsection (4):
(5) The cost of conservation gas of a royalty client for a
production month shall be determined in accordance with
the following formula:
C = .5 [(SQ x .8) (GRP - $.4293 per GJ)]
where
C is the cost of the conservation gas of the royalty
client for the production month;
SQ is the aggregate of the quantities of conservation
gas prescribed pursuant to
section 6(12)(
b) of
this Regulation for the production month for all
the well events for which the royalty client is
during the month, the operator according to the
records of the Department;
GRP is the Gas Reference Price prescribed for the
production month under
section 6(1) of this
Regulation.
Alberta Regulation 226/2004
Marketing of Agricultural Products Act
ALBERTA CHICKEN PRODUCERS MARKETING
AMENDMENT REGULATION
Filed: October 7, 2004
Made by the Alberta Chicken Producers on August 18, 2004 pursuant to sections 26
and 27 of the Marketing of Agricultural Products Act.
1 The Alberta Chicken Producers Marketing Regulation
(AR 3/2000) is amended by this Regulation.
Section 45 is amended by striking out "November 30, 2004"
and substituting "May 31, 2012".