1 The Regulation entitled the Teachers and Private School Teachers Pension Plans (AR 203/95) is amended by this Regulation.

Transcription

1 Alberta Regulation 137/2018 Teachers Pension Plans Act TEACHERS AND PRIVATE SCHOOL TEACHERS PENSION PLANS (CONTRIBUTION RATES 2018) AMENDMENT REGULATION Filed: June 29, 2018 For information only: Made by the Alberta Teachers Retirement Fund Board on April 18, 2018 pursuant to section 16(2) of the Teachers Pension Plans Act and section 12(4) of the Teachers Pension Plans (Legislative Provisions) Regulation. 1 The Regulation entitled the Teachers and Private School Teachers Pension Plans (AR 203/95) is amended by this Regulation. 2 Schedule 1 is amended by sections 3 to 5 of this Regulation. 3 Section 10(2) is amended (a) in clause (a) by striking out 6.87% and substituting 7.40% ; (b) in clause (b) by striking out 11.47% and substituting 11.75%. 4 Section 11 is amended by striking out 3.87% and substituting 2.77%. 5 Section 13 is amended (a) in clause (a) by striking out 8.31% and substituting 8.68% ; (b) in clause (b) by striking out 3.64% and substituting 2.61%. 6 Schedule 2 is amended by sections 7 to 9 of this Regulation. 7 Section 10 is amended (a) in clause (a)

2 AR 137/2018 TEACHERS PENSION PLANS (i) by striking out 7.63% and substituting 8.36% ; (ii) by striking out 6.87% and substituting 7.40% ; (b) in clause (b) (i) by striking out 11.52% and substituting 12.12% ; (ii) by striking out 11.47% and substituting 11.75%. 8 Section 11 is amended by striking out 1.46% and substituting 0.40%. 9 Section 13 is amended (a) in clause (a) by striking out 8.87% and substituting 9.34% ; (b) in clause (b) by striking out 1.36% and substituting 0.39%. 10 This Regulation comes into force on September 1, Alberta Regulation 138/2018 Local Authorities Election Act MODIFIED VOTING PROCEDURE (EXPIRY DATE EXTENSION) AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 234/2018) on July 9, 2018 pursuant to section 160 of the Local Authorities Election Act. 1 The Modified Voting Procedure Regulation (AR 5/2007) is amended by this Regulation. 2 Section 7 is amended by striking out November 30, 2018 and substituting November 30,

3 Alberta Regulation 139/2018 Interactive Digital Media Tax Credit Act INTERACTIVE DIGITAL MEDIA TAX CREDIT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 237/2018) on July 9, 2018 pursuant to section 20 of the Interactive Digital Media Tax Credit Act. Table of Contents 1 Interpretation 2 Interactive digital media product 3 Labour plan 4 Revised conditional approval letter 5 Eligibility for tax credit certificate 6 Diversity and inclusion policy 7 Calculation of gross-up factor 8 Designated assistance 9 Revocation of tax credit certificate 10 Collection of information 11 Coming into force Interpretation 1(1) In this Regulation, (a) Act means the Interactive Digital Media Tax Credit Act; (b) cutscene means an animated or live action scene or series of scenes relating to a video game (i) that is included in or distributed with the video game, (ii) over which the user of the video game has limited or no control, and (iii) that is used to advance the plot or provide character development, background information, a story line, context or clues. (2) For the purposes of the Act and this Regulation, (a) eligible activity, in relation to an interactive digital media product, means an activity attributable to the development of the interactive digital media product, but does not include the following: (i) marketing;

4 AR 139/2018 INTERACTIVE DIGITAL MEDIA TAX CREDIT (ii) human resource services; (iii) administrative support services; (iv) management services; (v) an activity attributable to the development of an animated or live action scene or series of scenes relating to an interactive digital media product, other than a cutscene, over which the user of the interactive digital media product has limited or no control; (b) salary and wages has the same meaning as salary or wages in section 248(1) of the federal Act, but does not include (i) an amount described in section 7 of the federal Act, (ii) in relation to a corporation, remuneration based on profits or a bonus, if the remuneration or bonus is in respect of a specified employee of the corporation, or (iii) in relation to a corporation for a taxation year, expenses incurred by the corporation in the taxation year in respect of salary or wages, as defined in section 248 of the federal Act, of a specified employee of the corporation to the extent that those expenses exceed the amount determined by the formula in subsection 37(9.1) of the federal Act, as modified by subsection (3) of this section, for the taxation year; (c) specified employee means a specified employee as defined in section 248(1) of the federal Act; (d) under-represented employee means an employee who identifies as a member of a disadvantaged group, including (i) a female, (ii) a person who identifies as a member of a sexual or gender minority, (iii) a person of Canadian Indigenous ancestry, (iv) a person with a long-term or recurring physicial or mental disability, and (v) a person of a visible minority. (3) For the purposes of subsection (2)(b)(iii), the formula in subsection 37(9.1) of the federal Act is modified by replacing 5 times

5 AR 139/2018 INTERACTIVE DIGITAL MEDIA TAX CREDIT the Year s Maximum Pensionable Earnings with 3 times the Year s Maximum Pensionable Earnings. Interactive digital media product 2 For the purposes of the definition of interactive digital media product in section 1(d) of the Act, the following products are prescribed as not included in the meaning of interactive digital media product: (a) operating system software; (b) a product designed to be used by individuals for interactive communication; (c) a product classified by the Entertainment Software Rating Board as AO (adults only); (d) a product designed for marketing or promoting an entity, product or idea; (e) a product for which public financial support would, in the opinion of the Minister, be contrary to public policy. Labour plan 3 For the purposes of section 2(1)(b) of the Act, a labour plan must include (a) the eligible salary and wages paid by the corporation in the fiscal year preceding the fiscal year in which the application is made, (b) a forecast of the corporation s projected eligible salary and wages during the fiscal year in which the application is made, (c) a forecast of the amount of bonuses to be paid by the corporation to employees receiving eligible salary or wages in the fiscal year in which the application is made, and (d) any other information specified by the Minister. Revised conditional approval letter 4(1) For the purposes of section 3(2) of the Act, a corporation may request the Minister to issue a revised conditional approval letter by submitting the following information and documents to the Minister: (a) an updated labour plan;

6 AR 139/2018 INTERACTIVE DIGITAL MEDIA TAX CREDIT (b) any other information or records required by the Minister. (2) The Minister may, (a) on receipt of the documents and information referred to in subsection (1), and (b) on being satisfied that there are sufficient funds in the budget to carry out the purpose of the Act, issue a revised conditional approval letter to the corporation. Eligibility for tax credit certificate 5(1) For the purposes of section 4(1)(c)(ii) of the Act, a corporation is substantially engaged in an activity described in section 4(1)(c)(ii)(A) or (B) of the Act if the result obtained from the following formula is greater than 0.5: Activity Assets + Activity Expenses Total Assets + Total Expenses where Activity Assets = the value of assets of the corporation used in the development of interactive digital media products or the provision of eligible activities to recipient corporations; Activity Expenses = all expenses incurred during the taxation year with respect to the portion of the development of interactive digital media products or the provision of eligible activities to recipient corporations; Total Assets Total Expenses = the total value of all assets of the corporation; = the total of all expenses incurred during the taxation year with respect to all operations of the corporation. (2) For the purposes of section 4(1)(d) of the Act, additional conditions or requirements that a corporation must meet to receive a tax credit certificate are (a) that the corporation is not controlled directly or indirectly in any manner whatever by a corporation that is exempt from tax in the taxation year under the Alberta Corporate Tax Act by virtue of section 35 of that Act, and

7 AR 139/2018 INTERACTIVE DIGITAL MEDIA TAX CREDIT (b) any other condition or requirement specified by the Minister. (3) For the purpose of the calculation in subsection (1), the value of assets and expenses must be determined in accordance with generally accepted accounting principles. Diversity and inclusion policy 6 For the purposes of section 7(b) of the Act, a corporation must ensure that its diversity and inclusion policy is publicly accessible by posting it on a website. Calculation of gross-up factor 7 For the purposes of section 7 of the Act, the gross-up factor on the amount of a corporation s eligible salary and wages paid to under-represented employees is 20%. Designated assistance 8 For the purposes of determining designated assistance under the Schedule to the Act, a prescribed amount to be included as designated assistance is the full amount of the eligible salary and wages to which any grant given by the Government of Alberta to the corporation in respect of a taxation year on or after April 1, 2018 relates. Revocation of tax credit certificate 9(1) The Minister must revoke and issue a new tax credit certificate where information on the original tax credit certificate is incorrect or has changed since the date the original tax credit certificate was issued or for any other similar reason the Minister considers appropriate. (2) A tax credit certificate issued under subsection (1) shall replace the original tax credit certificate. (3) A tax credit certificate issued under subsection (1) is deemed to have been issued on the same date that the original tax credit certificate was issued under section 5 of the Act. (4) If the Minister revokes and issues a new tax credit certificate under subsection (1), the Minister must promptly give notice to the Finance Minister of the revocation and re-issuance. Collection of information 10 The personal information that the Minister may collect indirectly under section 19 of the Act about an employee of a corporation is as follows:

8 AR 139/2018 INTERACTIVE DIGITAL MEDIA TAX CREDIT (a) the employee s name; (b) the employee s job description, including position title; (c) the percentage of the employee s time dedicated to eligible activities; (d) the employee s salary or wages, including bonuses; (e) the employee s unique identification number; (f) the employee s work address; (g) the employee s work address; (h) the employee s work phone number; (i) the amount of designated assistance the corporation has received in respect of the employee after April 1, 2018; (j) the employee s place of residence at the end of December 31 in any year. Coming into force 11 This Regulation comes into force on the coming into force of section 20 of the Act Alberta Regulation 140/2018 Agriculture Financial Services Act AGRICULTURE FINANCIAL SERVICES AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 238/2018) on July 9, 2018 pursuant to sections 18 and 37 of the Agriculture Financial Services Act. 1 The Agriculture Financial Services Regulation (AR 99/2002) is amended by this Regulation. 2 Section 5(1) is amended by striking out Rural Development and substituting Forestry wherever it appears

9 AR 140/2018 AGRICULTURE FINANCIAL SERVICES 3 Section 9.3 is amended by striking out $ and substituting $ Section 78 is amended by striking out March 31, 2019 and substituting March 31, Alberta Regulation 141/2018 Animal Health Act TRACEABILITY CATTLE IDENTIFICATION (EXPIRY DATE EXTENSION) AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 239/2018) on July 9, 2018 pursuant to section 69 of the Animal Health Act. 1 The Traceability Cattle Identification Regulation (AR 333/2009) is amended by this Regulation. 2 Section 15 is amended by striking out January 31, 2019 and substituting January 31, Alberta Regulation 142/2018 Insurance Act MISCELLANEOUS INSURANCE PROVISIONS AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 242/2018) on July 9, 2018 pursuant to sections 16 and 60 of the Insurance Act. 1 The Miscellaneous Insurance Provisions Regulation (AR 120/2001) is amended by this Regulation. 2 Section 10 is repealed

10 Alberta Regulation 143/2018 Insurance Act HOME WARRANTY INSURANCE AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 243/2018) on July 9, 2018 pursuant to section 548 of the Insurance Act. 1 The Home Warranty Insurance Regulation (AR 225/2013) is amended by this Regulation. 2 Section 15 is repealed Alberta Regulation 144/2018 Public Sector Pension Plans Act PUBLIC SECTOR PENSION PLANS (LAPP/MEPP SHORTENED LIFE EXPECTANCY UNLOCKING) AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 244/2018) on July 9, 2018 pursuant to Schedule 1, sections 3 and 4 and Schedule 5, sections 3 and 4 of the Public Sector Pension Plans Act. Part 1 Local Authorities Pension Plan 1 The Local Authorities Pension Plan (AR 366/93) is amended by this Part. 2 Section 2(1)(cc) is amended by adding, but does not include a series of payments payable under section 33(2.2)(b) after Plan. 3 Section 33 is amended (a) in subsection (2) by striking out or at the end of clause (a), by adding, or at the end of clause (a.1) and by adding the following after clause (a.1):

11 AR 144/2018 PUBLIC SECTOR PENSION PLANS (a.2) where a vested participant or a vested former participant has an illness or disability that is certified by that individual s physician to be terminal or to be likely to shorten that individual s life considerably. (b) by adding the following after subsection (2.1): (2.2) Subsection (2)(a.2) applies, and applies only, (a) if the participant or former participant has applied in writing to the Minister to unlock money under that clause, and (b) to the extent that that individual, after being requested by the Minister to do so, submits to the Minister an election, in the form required by the Minister, to convert to a series of payments for a fixed term or to withdraw as a lump sum all or a portion of the individual s pension entitlement. (2.3) The maximum amount that is convertible or withdrawable under subsection (2.2)(b) is the commuted value of the total pension entitlement, determined as at the date on which the application referred to in subsection (2.2)(a) is received by the Minister and without taking into consideration the individual s shortened life expectancy. (2.4) Subsection (2)(a.2) applies with respect to a participant or former participant who has a pension partner at the time the application referred to in subsection (2.2)(a) is received by the Minister only if that pension partner has executed a waiver in the form and manner and in accordance with the conditions set out in Form 3.1 of Schedule 1. (2.5) Where the individual who has submitted an election under subsection (2.2)(b) dies before the unlocked amount has been paid or paid in full, the lump sum amount or the series of payments remaining to be made are to be paid to the deceased s estate. (2.6) In this section, physician means a person who, at the time the application referred to in subsection (2.2)(a) is received by the Minister, (a) was a regulated member of the College of Physicians and Surgeons of Alberta and held a practice permit issued under the Health Professions Act and was not under suspension, or

12 AR 144/2018 PUBLIC SECTOR PENSION PLANS (b) was a physician regulated, registered or certified in that capacity in another jurisdiction in Canada and not under suspension. 4 The following is added after section 33: Non-vested partial conversions and withdrawals 33.1 Where the circumstances set out in section 33(2)(a.2) apply except that the participant or former participant is not vested, all or a portion of the employee contributions may be converted or withdrawn on the basis and terms described in section 33 (excluding section 33(2.3)). 5 The following is added after section 34.2: Reduction based on unlocking for shortened life expectancy 34.3 Any pension entitlement that is to be determined in accordance with Division 1, 2 or 3 following a conversion or withdrawal described in section 33(2.2)(b) is to be calculated initially as though the conversion or withdrawal had never occurred and is then to be reduced by a value that is actuarially equivalent to the amount so converted or withdrawn. 6 The following is added after Form 3 of Schedule 1: Form 3.1 (Section 33(2.4) or 33.1) LOCAL AUTHORITIES PENSION PLAN Pension Partner Waiver to Permit Access to Benefits due to Shortened Life Expectancy Statutory Declaration CANADA ) IN THE MATTER OF A PENSION FOR PROVINCE ) PARTNER WAIVER OF BENEFITS OF ALBERTA ) UNDER THE LOCAL TO WIT ) AUTHORITIES PENSION PLAN [NOTE: In interpreting this waiver form, the legislation is to be taken to mean the provisions of the Public Sector Pension Plans Act and the subordinate legislation under it that applies with respect to the Plan.]

13 AR 144/2018 PUBLIC SECTOR PENSION PLANS I, (Full Name of pension partner ), of the (Municipal Status) of (Municipality) in (Province/Territory/State/ Country (if other than Canada)) solemnly declare as follows: I, (name), am a pension partner (as described below) of (insert name of participant/former participant) (in this waiver referred to as the member ) who, at the time of my signing this waiver, is alive. The member earned benefits under the Local Authorities Pension Plan. The money respecting those benefits remains in that pension plan. Being the member s pension partner means that (a) I am married to the member and have not been living separate and apart from him or her for 3 or more consecutive years, or (b) if paragraph (a) above does not apply to me and there is no other person to whom paragraph (a) applies, I am and have been living with the member in a conjugal relationship for a continuous period of at least 3 years or, if there is a child of our relationship by birth or adoption, of some permanence. I understand that, as a pension partner of the member, I am, (a) if the member dies before pension commencement, entitled to receive the amount then held for his or her benefit in the pension plan unless I have previously given up that entitlement under the waiver in Form 4 in the legislation, and (b) if the member dies after pension commencement, the beneficiary of a minimum 2/3 joint life pension unless I have previously given up that entitlement under the waiver in Form 1 in the legislation. I further understand that if I choose to sign this waiver and it is filed with the Minister, I give up my entitlement to all or a portion of the benefit, as described in the preceding paragraph, as required in order to account for the pension entitlement or other benefit already paid to the member. Nevertheless, I give up my right to receive the benefit otherwise required by the legislation. This waiver does not affect any rights that I could have arising as a result of any breakdown or potential breakdown in the relationship between the member and myself. I have chosen to sign this waiver and in so doing I give up any and all of my entitlement to, or the portion mentioned above of, any death benefit payment

14 AR 144/2018 PUBLIC SECTOR PENSION PLANS I certify that Certification (a) I have read this waiver and understand it and the potential results of my signing it, (b) I have read the member s most recent annual statement or a statement from the Minister showing the balance in his or her account and know the approximate current value of the benefit I am giving up as a result of signing this waiver, (c) I am signing this waiver of my own free will, (d) the member is not present while I am signing this waiver, (e) I have either obtained independent advice about the implications of signing this waiver or I do not wish to obtain such advice, (f) I realize that (i) this waiver only gives a general description of the legal rights I have under the legislation, and (ii) if I wish to understand exactly what my legal rights are, I must read the legislation applicable and, if necessary, consult a professional with pension expertise, (g) I understand that I have the right to cancel this waiver at any time before the member dies or is paid or commences to be paid the benefit, whichever comes first, by filing with the Minister a properly executed revocation of it, and (h) the information that I have given in this waiver is true, to the best of my knowledge, at the time when I have signed and then file this waiver but, if any of that information changes before the member makes an election to be paid all or a portion of his or her pension entitlement or other benefit due to shortened life expectancy, I undertake that I will immediately notify the Minister of that change. To waive my rights described above, I sign this waiver form. And I make this solemn declaration conscientiously believing it to be true and knowing that it is of the same force and effect as if made under oath

15 AR 144/2018 PUBLIC SECTOR PENSION PLANS DECLARED before me ) at the of ) (Signature of in this ) pension partner) day of, 20 ) A Commissioner for Oaths in and for the Province/Territory of Part 2 Management Employees Pension Plan 7 The Management Employees Pension Plan (AR 367/93) is amended by this Part. 8 Section 2(1)(cc) is amended by adding, but does not include a series of payments payable under section 33(2.2)(b) after Plan. 9 Section 33 is amended (a) in subsection (2) by striking out or at the end of clause (a.1) and by adding the following after clause (a.1): (a.2) where a vested participant or a vested former participant has an illness or disability that is certified by that individual s physician to be terminal or to be likely to shorten that individual s life considerably, or (b) by adding the following after subsection (2.1): (2.2) Subsection (2)(a.2) applies, and applies only, (a) if the participant or former participant has applied in writing to the Minister to unlock money under that clause, and (b) to the extent that that individual, after being requested by the Minister to do so, submits to the Minister an election, in the form required by the Minister, to convert to a series of payments for a fixed term or to withdraw as a lump sum all or a portion of the individual s pension entitlement

16 AR 144/2018 PUBLIC SECTOR PENSION PLANS (2.3) The maximum amount that is convertible or withdrawable under subsection (2.2)(b) is the commuted value of the total pension entitlement, determined as at the date on which the application referred to in subsection (2.2)(a) is received by the Minister and without taking into consideration the individual s shortened life expectancy. (2.4) Subsection (2)(a.2) applies with respect to a participant or former participant who has a pension partner at the time the application referred to in subsection (2.2)(a) is received by the Minister only if that pension partner has executed a waiver in the form and manner and in accordance with the conditions set out in Form 3.1 of Schedule 1. (2.5) Where the individual who has submitted an election under subsection (2.2)(b) dies before the unlocked amount has been paid or paid in full, the lump sum amount or the series of payments remaining to be made are to be paid to the deceased s estate. (2.6) In this section, physician means a person who, at the time the application referred to in subsection (2.2)(a) is received by the Minister, (a) was a regulated member of the College of Physicians and Surgeons of Alberta and held a practice permit issued under the Health Professions Act and was not under suspension, or (b) was a physician regulated, registered or certified in that capacity in another jurisdiction in Canada and not under suspension. (2.7) If, with respect to pensionable service before 1992 if applicable, the individual is or, but only for the individual s not having terminated, would be entitled to a benefit only under section 69, the benefit that is convertible or withdrawable under subsection (2)(a.2) with respect to that pensionable service is the employee contributions. 10 The following is added after section 33: Non-vested partial conversions and withdrawals 33.1 Where the circumstances set out in section 33(2)(a.2) apply except that the participant or former participant is not vested, all or a portion of the employee contributions may be converted or withdrawn on the basis and terms described in section 33 (excluding section 33(2.3))

17 AR 144/2018 PUBLIC SECTOR PENSION PLANS 11 The following is added after section 34.1: Reduction based on unlocking for shortened life expectancy 34.3 Any pension entitlement that is to be determined in accordance with Division 1, 2 or 3 following a conversion or withdrawal described in section 33(2.2)(b) is to be calculated initially as though the conversion or withdrawal had never occurred and is then to be reduced by a value that is actuarially equivalent to the amount so converted or withdrawn. 12 The following is added after Form 3 of Schedule 1: Form 3.1 (Section 33 (2.4) or 33.1) MANAGEMENT EMPLOYEES PENSION PLAN Pension Partner Waiver to Permit Access to Benefits due to Shortened Life Expectancy Statutory Declaration CANADA ) IN THE MATTER OF A PENSION FOR PROVINCE ) PARTNER WAIVER OF BENEFITS OF ALBERTA ) UNDER THE MANAGEMENT TO WIT ) EMPLOYEES PENSION PLAN [NOTE: In interpreting this waiver form, the legislation is to be taken to mean the provisions of the Public Sector Pension Plans Act and the subordinate legislation under it that applies with respect to the Plan.] I, (Full Name of pension partner ), of the (Municipal Status) of (Municipality) in (Province/Territory/State/ Country (if other than Canada)) solemnly declare as follows: I, (name), am a pension partner (as described below) of (insert name of participant/former participant) (in this waiver referred to as the member ) who, at the time of my signing this waiver, is alive. The member earned benefits under the Management Employees Pension Plan. The money respecting those benefits remains in that pension plan. Being the member s pension partner means that (a) I am married to the member and have not been living separate and apart from him or her for 3 or more consecutive years, or

18 AR 144/2018 PUBLIC SECTOR PENSION PLANS (b) if paragraph (a) above does not apply to me and there is no other person to whom paragraph (a) applies, I am and have been living with the member in a conjugal relationship for a continuous period of at least 3 years or, if there is a child of our relationship by birth or adoption, of some permanence. I understand that, as a pension partner of the member, I am, (a) if the member dies before pension commencement, entitled to receive the amount then held for his or her benefit in the pension plan unless I have previously given up that entitlement under the waiver in Form 4 in the legislation, and (b) if the member dies after pension commencement, the beneficiary of a minimum 2/3 joint life pension unless I have previously given up that entitlement under the waiver in Form 1 in the legislation. I further understand that if I choose to sign this waiver and it is filed with the Minister, I give up my entitlement to all or a portion of the benefit, as described in the preceding paragraph, as required in order to account for the pension entitlement or other benefit already paid to the member. Nevertheless, I give up my right to receive the benefit otherwise required by the legislation. This waiver does not affect any rights that I could have arising as a result of any breakdown or potential breakdown in the relationship between the member and myself. I have chosen to sign this waiver and in so doing I give up any and all of my entitlement to, or the portion mentioned above of, any death benefit payment. I certify that Certification (a) I have read this waiver and understand it and the potential results of my signing it, (b) I have read the member s most recent annual statement or a statement from the Minister showing the balance in his or her account and know the approximate current value of the benefit I am giving up as a result of signing this waiver, (c) I am signing this waiver of my own free will, (d) the member is not present while I am signing this waiver,

19 AR 144/2018 PUBLIC SECTOR PENSION PLANS (e) I have either obtained independent advice about the implications of signing this waiver or I do not wish to obtain such advice, (f) I realize that (i) this waiver only gives a general description of the legal rights I have under the legislation, and (ii) if I wish to understand exactly what my legal rights are, I must read the legislation applicable and, if necessary, consult a professional with pension expertise, (g) I understand that I have the right to cancel this waiver at any time before the member dies or is paid or commences to be paid the benefit, whichever comes first, by filing with the Minister a properly executed revocation of it, and (h) the information that I have given in this waiver is true, to the best of my knowledge, at the time when I have signed and then file this waiver but, if any of that information changes before the member makes an election to be paid all or a portion of his or her pension entitlement or other benefit due to shortened life expectancy, I undertake that I will immediately notify the Minister of that change. To waive my rights described above, I sign this waiver form. And I make this solemn declaration conscientiously believing it to be true and knowing that it is of the same force and effect as if made under oath. DECLARED before me ) at the of ) (Signature of in this ) pension partner) day of, 20 ) A Commissioner for Oaths in and for the Province/Territory of

20 Alberta Regulation 145/2018 Matrimonial Property Act MATRIMONIAL PROPERTY AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 252/2018) on July 9, 2018 pursuant to section 32 of the Matrimonial Property Act. 1 The Matrimonial Property Regulation (AR 13/99) is amended by this Regulation. 2 Section 4 is repealed Alberta Regulation 146/2018 Government Organization Act CROWN PROPERTY AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 258/2018) on July 9, 2018 pursuant to section 11 of the Government Organization Act. 1 The Crown Property Regulation (AR 125/98) is amended by this Regulation. 2 Section 10 is repealed Alberta Regulation 147/2018 Architects Act ARCHITECTS ACT GENERAL (EXPIRY DATE EXTENSION) AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 259/2018) on July 9, 2018 pursuant to section 9 of the Architects Act. 1 The Architects Act General Regulation (AR 200/2009) is amended by this Regulation.

21 AR 147/2018 ARCHITECTS 2 Section 64.1 is amended by striking out October 31, 2018 and substituting October 31, Alberta Regulation 148/2018 Condominium Property Act CONDOMINIUM PROPERTY (EXPIRY DATE EXTENSION) AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 260/2018) on July 9, 2018 pursuant to section 81 of the Condominium Property Act. 1 The Condominium Property Regulation (AR 168/2000) is amended by this Regulation. 2 Section 81 is amended by striking out August 31, 2018 and substituting November 30, Alberta Regulation 149/2018 Dangerous Goods Transportation and Handling Act DANGEROUS GOODS TRANSPORTATION AND HANDLING AMENDMENT REGULATION For information only: Made by the Lieutenant Governor in Council (O.C. 261/2018) on July 9, 2018 pursuant to section 31 of the Dangerous Goods Transportation and Handling Act. 1 The Dangerous Goods Transportation and Handling Regulation (AR 157/97) is amended by this Regulation. 2 Section 1 is amended (a) by repealing clause (b) and substituting the following: (b) Executive Director means the Executive Director, Safety and Compliance Services;

22 AR 149/2018 DANGEROUS GOODS TRANSPORTATION AND HANDLING (b) in clause (c) by striking out Parts I to X and substituting Parts 1 to The following is added before Part 2: Part 1.1 Report of Release Report of release Alberta and federal contact 5.1 For the purposes of section 13 of the Act and the emergency report to a responsible local authority referred to in section 8.2 of the Federal Regulations, the occurrence, imminence or anticipated occurrence of a release shall be reported to Alberta Transportation, Dangerous Goods at The heading before section 28 and section 28 are repealed. 5 The heading following section 28 is repealed. 6 Schedule 2 is repealed and the following is substituted: Schedule 2 (Section 14(1)) Permit for Equivalent Level of Safety Company Name: Operating as: MVID #: Business Address: City/Town: Province: Postal Code: Phone: Fax: Mailing Address: (If different from above) UN Number Shipping Name Class/Division Means of Containment (Tank/container type, specification, etc. Attach additional info if req d) Total Quantity (in litres) What sections of the Act or Regulation cannot be complied with?

23 AR 149/2018 DANGEROUS GOODS TRANSPORTATION AND HANDLING Why are you not able to fully comply with the regulatory requirements? How will an equivalent level of safety be ensured if an exemption is granted? (Attach supporting documents, reference documents, training materials and/or MSDS sheets to support your application) Name of person making application: Signature: Contact Number: Position: Alberta Regulation 150/2018 Marketing of Agricultural Products Act ALBERTA PULSE GROWERS MARKETING AMENDMENT REGULATION Filed: July 13, 2018 For information only: Made by the Alberta Pulse Growers Commission on March 19, 2018 and approved by the Agricultural Products Marketing Council on April 12, 2018 pursuant to section 26 of the Marketing of Agricultural Products Act. 1 The Alberta Pulse Growers Marketing Regulation (AR 129/99) is amended by this Regulation. 2 Section 2 is repealed and the following is substituted: Service charges 2 A producer who sells any regulated product must pay to the Commission a service charge at the rate of 0.75% of the total sale price of the regulated product sold. 3 This Regulation comes into force on August 1,