1990 BILL Second Session, 22nd Legislature, 39 EUzabeth II THE LEGISLATIVE ASSEMBLY OF ALBERTA BILL OPEN TAXATION ACT MR. CHUMIR Fust Reading Second Readmg Committee of the Whole Third Reading Royal Assent • »& HI • '-J* •«*^.- e«#?«.«« B Bill Mr.

Chumir Tax shown separately BILL OPEN TAXATION ACT (Assented to , 1990) HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows: 1 In this Act, (a) "goods or services" includes only those to which a sales tax appUes; (b) "vendor" means a person who seUs goods or services or offers them for sale. 2 A vendor who marks or publishes the price of goods or services, shaU show the price without sales tax and the amount of sales tax separately. &parate record ot ^ A vcudor shaU, lu rcspcct of cvcry sale of goods or a service, provide to the purchaser an invoice or a receipt for the sale that shows separately the amount of sales tax payable or paid.

SSs""" 4 A vendor who fails to comply with this Act is guilty of an offence and Uable on

summary conviction to a fine of not more than $500. Exemptions j^^ Minister of Consumer and Corporate Affairs may issue regulations exempting vendors or classes of vendors from the provisions of this Act. Title: 1990 (22nd 2nd) Bill 226, Open Taxation Act