THE ALBERTA GAZETTE, PART II, APRIL 15, Alberta Regulation 43/98. Alberta Corporate Tax Act ALBERTA CORPORATE TAX AMENDMENT REGULATION PART 6

Transcription

1 Alberta Regulation 43/98 Alberta Corporate Tax Act ALBERTA CORPORATE TAX AMENDMENT REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 88/98) pursuant to sections 56 and 72.4 of the Alberta Corporate Tax Act. 1 The Alberta Corporate Tax Regulation (AR 105/81) is amended by this Regulation. 2 Section 2(1) and (2) are repealed. 3 Section 3 is renumbered as section 3(1) and the following is added after subsection (1): (2) A reference to Receiver General in Part XLIII of the regulations made under the Federal Act shall be read as a reference to the Provincial Treasurer. 4 Sections 4 and 5.4 are repealed. 5 Parts 3 and 4 are repealed. 6 The following is added after section 14: PART 6 APPEAL COMMITTEE - AVOIDANCE TRANSACTIONS Definitions 15 In this Part, (a) Appeal Committee means the Appeal Committee established under section 72.4 of the Act; (b) federal assessment means an assessment, reassessment or additional assessment under the federal Act involving the application of subsection 245(2) of the federal Act or a determination pursuant to subsection 152(1.11) of the federal Act; (c) GAAR appeal means an appeal under section 72.2(2) of the Act; (d) panel means a panel of the Appeal Committee

2 ALTA. REG. 43/98 Application for GAAR appeal ALBERTA CORPORATE TAX 16 A GAAR appeal by a corporation to the Appeal Committee must (a) be submitted to the Provincial Treasurer, (b) identify the corporation that is making the appeal and set out the name, address and telephone number of a contact person for the corporation, (c) describe the transaction that is the subject of the appeal and set out the grounds of the appeal, (d) contain a consent authorizing the Provincial Treasurer to release to a panel all relevant tax information about the corporation in the Provincial Treasurer s possession, including information received from the Minister of National Revenue, and (e) be signed by an officer of the corporation. Formation of panels 17(1) Subject to subsection (2), if a corporation has, within the time period specified in section 72.2(2) of the Act, made a GAAR appeal that meets the requirements of section 16 of this Regulation, the Provincial Treasurer shall (a) select the members of the Appeal Committee to form a panel to hear the appeal, and (b) designate the chair and vice-chair of the panel. (2) If a corporation makes a GAAR appeal in respect of a transaction that is the basis of a federal assessment of the corporation, the Provincial Treasurer shall not form a panel to hear the GAAR appeal unless (a) all rights of objection and appeal under the federal Act in respect of the federal assessment have expired or been exercised, and (b) after those rights of objection and appeal have expired or been exercised, the corporation confirms that it wishes to proceed with the GAAR appeal. Adjournment by Provincial Treasurer 18(1) The Provincial Treasurer may require a panel to adjourn the hearing of a corporation s GAAR appeal if, after the panel is formed, there is a federal assessment of the corporation based on the transaction upon which the GAAR appeal is based. (2) The Provincial Treasurer shall not direct the panel to resume the hearing of the corporation s GAAR appeal unless

3 ALTA. REG. 43/98 ALBERTA CORPORATE TAX (a) all rights of objection and appeal under the federal Act in respect of the federal assessment have expired or been exercised, and (b) after those rights of objection and appeal have expired or been exercised, the corporation confirms that it wishes to proceed with the GAAR appeal. Additional information Parties Procedure 19 A corporation shall supply any information relating to the GAAR appeal that is required by the panel. 20 The parties to a GAAR appeal are the corporation that makes the appeal and the Provincial Treasurer. 21(1) The Appeal Committee shall establish general procedures to be followed in a GAAR appeal. (2) A panel may modify the general procedures to fit the circumstances of a GAAR appeal. Hearings 22(1) A panel may conduct a GAAR appeal with or without hearings for the presentation of evidence and for oral argument, but a panel shall hold a hearing if a party requests it. (2) A panel shall determine the time, date and place of hearings, taking into consideration the convenience of the parties and of the panel members. (3) A panel shall provide the parties with sufficient notice of hearings. Default 23 If a party fails to appear at a hearing or to produce documentary evidence, the panel may make an order based on the evidence before it, unless the party offers a explanation that is satisfactory to the panel. Panel decisions 24 A decision of a majority of the members of a panel is a decision of the panel, but if there is no majority decision, the decision of the chair of the panel governs. 7 The Schedule is repealed

4 Alberta Regulation 44/98 Fuel Tax Act FUEL TAX AMENDMENT REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 90/88) pursuant to section 39 of the Fuel Tax Act. 1 The Fuel Tax Regulation (AR 388/87) is amended by this Regulation. 2 Section 1 is amended (a) by renumbering section 1 as section 1(1); (b) by adding the following after clause (c.2): (c.3) exempt sale retailer means a person who is registered under section 4.1 to sell aviation fuel, fuel oil or liquid petroleum gas to consumers who are exempt from tax under the Act or under an Act of Parliament; (c) by repealing clause (e) and substituting the following: (e) farming operations means, subject to subsection (2), any one or more of the following: (i) any step in the production of plants or domesticated animals, including animal products or by-products; (ii) the operation of an irrigation district, when carried out by the board of directors of the irrigation district and its employees, but not when carried out by a contractor; (iii) the harvesting of peat moss; (iv) the business, commonly known as custom farming, of carrying out any step in the farming operations referred to in subclause (i) on behalf of another person, including the harvesting of crops and the transportation of those crops from the machinery used to harvest the crops to the location where the crops are to be stored or used; and includes the personal use of a farm truck by a farmer and the farmer s dependants, and the heating of buildings located on a farm by a farmer; (d) by repealing clause (f) and substituting the following:

5 ALTA. REG. 44/98 FUEL TAX (f) farm machinery means any of the following when used by a farmer in farming operations: (i) any machinery powered by an internal combustion engine or stationary engine; (ii) a boat or plane; (iii) a vehicle that is not registered under the Motor Vehicle Administration Act; (e) by adding the following after clause (i): (i.1) Minister means the Provincial Treasurer, except (i) in section 12, where it means the Minister of Agriculture, Food and Rural Development, and (ii) in sections 7(4), (6), (7), (8), (9) and (10) and 7.1(2) and (3), where it means the Provincial Treasurer or the Minister of Agriculture, Food and Rural Development, as the circumstances require; (f) by adding the following after subsection (1): (2) The following are not farming operations: (a) the business of adding value to farm products by manufacturing, packaging, mixing, grinding or otherwise processing them, when carried out by anyone other than by the farmer who produced them; (b) subject to subsection (1)(e)(iv), the transportation of farm products by a person other than the farmer who produced them; (c) the transportation of trees, shrubs, sod or peat moss from the location where they were produced to a consumer or to a wholesale or retail location, whether the location is owned by the producer or not; (d) the renting out by a lessor of farm land, buildings, livestock, vehicles, machinery or other assets, and any activities related to the maintenance or improvement of the rented assets; (e) the raising of animals (i) commonly kept as pets, or (ii) for display in a zoo;

6 ALTA. REG. 44/98 FUEL TAX (f) the use of any vehicle or machinery other than a farm truck or farm machinery; (g) any activity carried out by a person who is not a farmer. 3 Section 4.1(3) is repealed. 4 Section 5(1) is amended by adding, with respect to aviation fuel, fuel oil or liquid petroleum gas used for a purpose other than for farming operations in Alberta, after Act. 5 Sections 6, 6.1 and 6.2 are repealed and the following is substituted: Refund of tax 6(1) The Minister may, on receipt of an application in the form provided by the Minister, pay a refund of tax (a) that was remitted by a seller in respect of fuel (i) that was delivered to a consumer outside Alberta, (ii) that was stolen or destroyed prior to being sold to a consumer, or (iii) that is unsaleable due to contamination, or (b) that was remitted in respect of sales made to a seller on credit, where all or a portion of the amount of the debt in respect of the sale becomes uncollectible. (2) The applicant must notify the Minister of the loss within 30 days of the date the applicant first becomes aware of it. (3) An application for a refund must be accompanied by sales invoices, ledgers and any other records, documents and evidence required (a) to prove the claim, and (b) to determine the amount of tax that was remitted, and the amount of tax to be refunded. (4) An application for a refund must be received by the Minister (a) in the case of a refund referred to in subsection (1)(a), within 90 days after the date the fuel was delivered to the consumer outside Alberta, the theft or destruction

7 ALTA. REG. 44/98 FUEL TAX was discovered by the applicant or the contamination was discovered by the applicant, as the case may be, and (b) in the case of a refund referred to in subsection (1)(b), within 90 days of the earlier of (i) the date that a Notice of Bankruptcy or a notice of the appointment of a receiver is received by the applicant, and (ii) the date that the applicant identifies the debt as an amount to be claimed as an uncollectible debt for income tax purposes. (5) For the purposes of this section, a debt is not an uncollectible debt unless the applicant (a) has exhausted all efforts to collect the debt that would reasonably be expected to be made by a creditor who is dealing at arm s length with a debtor, and (b) in the case of a bankruptcy or receivership, has filed a claim with the trustee or receiver that includes the amount of the tax owing shown separately. (6) The amount of refund that the Minister may pay in respect of a refund referred to in subsection (1)(b) is to be calculated in accordance with the following formula: Amount of Refund = A B XC where A B C is the amount of the uncollectible debt at the time of the application; is the original amount of the debt at the time of the sale; is the amount of tax that was remitted relating to the sale. (7) Even if an applicant for a refund does not comply with subsection (2), the Minister may pay the refund if, in the Minister s opinion, the failure to comply does not prevent the Minister from collecting the tax from another person. 6 Section 7 is amended

8 ALTA. REG. 44/98 FUEL TAX (a) by repealing subsections (1) and (2) and substituting the following: Marked fuel certificates 7(1) A person who wishes to obtain a certificate identifying the person as a person who is entitled to be in possession of marked fuel for use in farming operations in Alberta must apply to the Minister of Agriculture, Food and Rural Development in a form provided by that Minister. (2) A person who wishes to obtain a certificate identifying the person as a person who is entitled to be in possession of marked fuel for a use other than in farming operations in Alberta must apply to the Provincial Treasurer in a form provided by the Provincial Treasurer. (b) by repealing subsection (5); (c) by repealing subsection (6)(b) and (c) and substituting the following: (b) the date the person to whom the certificate was issued ceases to conduct activities that qualify the person to obtain the certificate, and 7 Section 11(1) is amended by striking out An application for a grant under section 8(6) of the Act and substituting An application for a refund of tax under section 4(3) of the Act and a grant under section 8(6) of the Act, or either of them, in respect of aviation fuel, fuel oil or liquid petroleum gas used in farming operations in Alberta,. 8 Section 12.1 to 12.3 are repealed and the following is substituted: Application for exempt sale retailer 12.1(1) A person who wishes to become registered as an exempt sale retailer must apply to the Minister in a form provided by the Minister in respect of each location in which the person intends to sell fuel exempt from tax. (2) A person registered under this section is subject to the terms and conditions imposed by the Minister. (3) No person shall sell fuel without collecting the tax imposed by the Act unless the Minister has acknowledged the registration of the person as an exempt sale retailer. (4) The Minister may refuse to register a person as an exempt sale retailer (a) if the person has contravened (i) the Act or the regulations made under the Act,

9 ALTA. REG. 44/98 FUEL TAX (ii) an Act or regulation of Alberta that imposes any tax, or (iii) a law in force in another jurisdiction that governs the sale of fuel or the levying of a tax on fuel in that jurisdiction, or (b) if the person is not dealing at arm s length with a person who has contravened a law referred to in clause (a). (5) The Minister may cancel or suspend the registration of an exempt sale retailer if the Minister is satisfied that the exempt sale retailer has contravened the Act or the regulations made under the Act or any other Act or regulation of Alberta that imposes any tax. Tax-exempt sales 12.2(1) For the purposes of this section and section 12.3, tax-exempt sale means a sale of aviation fuel, fuel oil or liquid petroleum gas without being required to collect the tax imposed by section 2 of the Act. (2) An exempt sale retailer may make tax-exempt sales only to persons referred to in subsection (3). (3) Notwithstanding section 2 of the Act, the following are exempt from the payment of tax: (a) the Government of Canada, if the seller obtains from the purchaser certification that the purchase is for the use of the Government of Canada; (b) a member of the Diplomatic Corps eligible for inclusion in the Diplomatic Consular and other Representatives in Canada, as published by the Government of Canada, and the armed forces of other countries stationed in Canada, where the aviation fuel, fuel oil or liquid petroleum gas is for consumption by the purchaser or by others at the purchaser s expense; (c) an Indian or Indian band only if (i) the purchaser presents to the exempt sale retailer at the time of purchase, a valid identification card issued under section 12.4, (ii) it is reasonable to believe that the fuel is not being purchased for resale or for export to another jurisdiction, and (iii) the sale is made

10 ALTA. REG. 44/98 FUEL TAX (A) on a reserve, or (B) on the settlement known as the Garden River Settlement, located in the south-west corner of Wood Buffalo National Park, if the sale is made between September 10, 1997 and September 9, 1998 or such later date as the Minister determines. Records of taxexempt sales 12.3(1) The Minister may require an exempt sale retailer to complete a voucher for some or all of the tax-exempt sales made by an exempt sale retailer, and may determine the information that is to be contained in the voucher. (2) The Minister may require an exempt sale retailer to complete and maintain records in electronic form instead of vouchers, and may determine the nature and form of the records to be maintained. (3) An exempt sale retailer shall not make a tax-exempt sale unless the retailer has complied with subsection (1) or (2), as the case requires. Identification cards 12.4(1) An application for an identification card shall be made on a form provided by the Minister. (2) The Minister shall issue an identification card to an Indian if the Minister is satisfied that the Indian is 16 years of age or older. (3) The Minister shall issue an identification card to an Indian band if all or part of the reserve of the Indian band is in Alberta or the band has an office in Alberta. (4) An identification card expires on the date specified on the card. (5) If an identification card is lost, stolen or destroyed, the Minister shall, on application in the form provided by the Minister, issue a replacement card. (6) The Minister may cancel an identification card (a) if the Minister is satisfied that the holder of the identification card does not meet the requirements of subsection (2), in the case of an Indian, or subsection (3), in the case of an Indian band, or (b) if the card has been lost, stolen or destroyed. Refund re taxexempt sales 12.5(1) The Minister may pay to an exempt sale retailer a refund of an amount of tax the exempt sale retailer has remitted on taxexempt sales

11 ALTA. REG. 44/98 FUEL TAX (2) An application for a refund shall be made in a form and manner determined by the Minister and shall be accompanied by any information required by the Minister. (3) An application for a refund shall be forwarded to the Minister or to an agent-collector determined by the Minister. (4) An agent-collector who receives a refund application under this section shall, if satisfied that the application is materially correct, immediately credit the account of the exempt sale retailer with the amount of the refund. (5) An agent-collector who has provided a credit to an exempt sale retailer shall deduct the amount of the credit provided from the agent-collector s next fuel tax remittance to the Minister, and shall forward the refund application together with all required information to the Minister together with the next return. (6) The Minister shall, as soon as possible, review the applications for refunds received by the Minister from exempt sale retailers. (7) When the Minister receives refund applications under this section with the return of an agent-collector, the Minister may review the claim and, (i) if the exempt sale retailer is entitled to an additional refund, pay the additional refund, or (ii) if the exempt sale retailer was given an excessive credit by the agent-collector, recover the amount of the excess from the exempt sale retailer. (8) If the Minister refuses to refund all or a portion of an amount claimed under subsection (6), or determines that funds should be recovered under subsection (7), the Minister shall cause to be given to the exempt sale retailer a notice of disallowance specifying the amount that the Minister will not refund or that the Minister will seek to recover, and the reasons for the refusal or recovery. 9 Section 14(1.2) is amended by striking out daily. 10 In the following provisions Provincial Treasurer is struck out wherever it occurs and Minister is substituted: section 1(b)(ii), (d)(ii) and (e.1); section 2(1), (2) and (3); section 3; section 4; section 4.1(1);

12 ALTA. REG. 45/98 PUBLIC SECTOR PENSION PLANS section 5(1)(a), (2); section 6.3; section 7(4), (6)(d), (7), (8), (9), (10); section 7.1(2)(b), (3)(b); section 8(1), (2); section 11(1)(a), (2); section 12(1); section 14(5); section 16(1), (3), (4), (5); section 18(2); section Section 2(c), (d) and (f) come into force on the coming into force of section 2(a) of the Fuel Tax Amendment Act, Alberta Regulation 45/98 Public Sector Pension Plans Act LOCAL AUTHORITIES PENSION PLAN AMENDMENT REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 91/98) pursuant to Schedule 1, section 4 of the Public Sector Pension Plans Act. 1 The Local Authorities Pension Plan (AR 366/93) is amended by this Regulation. 2 The following is added after section 117.3: Transitional - Alberta Fire Training School 117.5(1) From the effective date of section until the end of December 1998, this Regulation is to be read as if the changes described in subsections (2) to (6) constituted amendments to the provisions of this Regulation referred to in those subsections. (2) The following is to be treated as added after section 2(1)(00a): (00b) AFTS means the Alberta Fire Training School in the Town of Vermilion, Alberta, responsibility for the delivery of whose school program is to be transferred from the Crown, in whose Department of Labour the program currently resides, to Lakeland College on or about March 31, 1998; (3) The following is to be treated as added after section 2(1)(o.1):

13 ALTA. REG. 45/98 PUBLIC SECTOR PENSION PLANS (o.2) effective date of section means the beginning of the effective date as of which staff members formerly employed in Alberta Labour s AFTS by the Crown become employed by Lakeland College pursuant to the transfer agreement; (4) Section 2(1)(p) is to be treated as changed (a) by adding or Lakeland College after or Pembina ; (b) by adding or a person employed by Lakeland College who is a participant of the Public Service Pension Plan by virtue of section 10(1)(c.8) or (c.9) of the Public Service Pension Plan after or (c.5) of the Public Service Pension Plan. (4.1) The following is to be treated as added after section 2(1)(ss): (ss.1) transfer agreement means the agreement dated December 12, 1997 between the Crown, as represented by the Minister of Labour, and the Board of Governors of Lakeland College; (5) Section 10(1) is to be treated as changed by adding the following after clause (c.4): (c.8) employees who (i) are employed by Lakeland College after the effective date of section 117.5, and (ii) at any time after becoming so employed work in AFTS if, immediately prior to their becoming so employed, they had pensionable service accumulated in the Plan, while they remain employed by Lakeland College; (6) References in this section to a provision of this Plan or of the Public Service Pension Plan are to be treated as references to that provision as treated as altered by sections to and by this section and by sections to of the Public Service Pension Plan, as the case may be. (7) For the purposes of this section, a person who works for the Crown in AFTS immediately before the effective date of section and who continues to work in AFTS after that time is deemed to become employed by Lakeland College at the beginning of the effective date of section 117.5, regardless of when the person actually becomes employed by it. (8) This section is repealed as at the end of December 31,

14 ALTA. REG. 46/98 PUBLIC SECTOR PENSION PLANS Alberta Regulation 46/98 Public Sector Pension Plans Act MANAGEMENT EMPLOYEES PENSION PLAN AMENDMENT REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 92/98) pursuant to Schedule 5, section 4 of the Public Sector Pension Plans Act. 1 The Management Employees Pension Plan (AR 367/93) is amended by this Regulation. 2 The following is added after section 117.4: Transitional - Alberta Fire Training School 117.5(1) From the effective date of section until the end of December 1998, this Regulation is to be read as if the changes described in subsections (2) to (6) constituted amendments to the provisions of this Regulation referred to in those subsections. (2) The following is to be treated as added after section 2(1)(00a): (00b) AFTS means the Alberta Fire Training School in the Town of Vermilion, Alberta, responsibility for the delivery of whose school program is to be transferred from the Crown, in whose Department of Labour the program currently resides, to Lakeland College on or about March 31, 1998; (3) The following is to be treated as added after section 2(1)(o.1): (o.2) effective date of section means the beginning of the effective date as of which staff members formerly employed in Alberta Labour s AFTS by the Crown become employed by Lakeland College pursuant to the transfer agreement; (4.1) The following is to be treated as added after section 2(1)(ss): (ss.1) transfer agreement means the agreement dated December 12, 1997 between the Crown, as represented by the Minister of Labour, and the Board of Governors of Lakeland College;

15 (5) Section 10 is to be treated as changed by adding the following after clause (c.7): (c.8) employees who (i) are employed by Lakeland College after the effective date of section 117.5, (ii) at any time after becoming so employed, worked in AFTS, and (iii) work in AFTS in circumstances where, had they been employed by the Crown to work in AFTS before the effective date of section 117.5, they would have been participants of this Plan, while they remain employed by Lakeland College; (c.9) employees of Lakeland College who were participants of the Plan employed by the Crown to work in AFTS immediately prior to their transfer to Lakeland College under the transfer agreement, while they remain employed by Lakeland College; (6) References in this section to a provision of this Plan are to be treated as references to that provision as treated as altered by sections to and by this section. (7) For the purposes of this section, a person who works for the Crown in AFTS immediately before the effective date of section and who continues to work in AFTS after that time is deemed to become employed by Lakeland College at the beginning of the effective date of section 117.5, regardless of when the person actually becomes employed by it. (8) This section is repealed as at the end of December 31, Alberta Regulation 47/98 Public Sector Pension Plans Act PUBLIC SERVICE PENSION PLAN AMENDMENT REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 93/98) pursuant to Schedule 2, section 4 of the Public Sector Pension Plans Act. 1 The Public Service Pension Plan (AR 368/93) is amended by this Regulation. 2 The following is added after section 117.4:

16 ALTA. REG. 47/98 Transitional - Alberta Fire Training School PUBLIC SECTOR PENSION PLANS 117.5(1) From the effective date of section until the end of December 1998, this Regulation is to be read as if the changes described in subsections (2) to (6) constituted amendments to the provisions of this Regulation referred to in those subsections. (2) The following is to be treated as added after section 2(1)(00a): (00b) AFTS means the Alberta Fire Training School in the Town of Vermilion, Alberta, responsibility for the delivery of whose school program is to be transferred from the Crown, in whose Department of Labour the program currently resides, to Lakeland College on or about March 31, 1998; (3) The following is to be treated as added after section 2(1)(o.1): (o.2) effective date of section means the beginning of the effective date as of which staff members formerly employed in Alberta Labour s AFTS by the Crown become employed by Lakeland College pursuant to the transfer agreement; (4) Section 2(1)(p) is to be treated as changed (a) by adding or Lakeland College after or an AVC ; (b) by adding or a person employed by Lakeland College who is a participant of the Local Authorities Pension Plan by virtue of section 10(1)(c.8) of the Local Authorities Pension Plan after 10(1)(c.4) of the Local Authorities Pension Plan. (4.1) The following is to be treated as added after section 2(1)(ss): (ss.1) transfer agreement means the agreement dated December 12, 1997 between the Crown, as represented by the Minister of Labour, and the Board of Governors of Lakeland College; (5) Section 10(1) is to be treated as changed by adding the following after clause (c.5): (c.8) employees who (i) are employed by Lakeland College after the effective date of section 117.5, (ii) at any time after becoming so employed, worked in AFTS,

17 (iii) work in AFTS in circumstances where, had they been employed by the Crown to work in AFTS before the effective date of section 117.5, they would have been participants of this Plan, and (iv) do not fall within section 10(1)(c.8) of the Local Authorities Pension Plan, while they remain employed by Lakeland College; (c.9) employees of Lakeland College who were participants of the Plan employed by the Crown to work in AFTS immediately prior to their transfer to Lakeland College under the transfer agreement, while they remain employed by Lakeland College; (6) References in this section to a provision of this Plan or of the Local Authorities Pension Plan are to be treated as references to that provision as treated as altered by sections to and by this section and by sections to of that Plan, as the case may be. (7) For the purposes of this section, a person who works for the Crown in AFTS immediately before the effective date of section and who continues to work in AFTS after that time is deemed to become employed by Lakeland College at the beginning of the effective date of section 117.5, regardless of when the person actually becomes employed by it. (8) This section is repealed as at the end of December 31, Alberta Regulation 48/98 Tobacco Tax Act TOBACCO TAX AMENDMENT REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 94/98) pursuant to section 20 of the Tobacco Tax Act. 1 The Tobacco Tax Regulation (AR 273/83) is amended by this Regulation. 2 Section 3 is repealed and the following is substituted: 3(1) A wholesaler s or importer s licence expires when the wholesaler or importer, as the case may be, no longer carries on business in Alberta as a wholesaler or importer

18 ALTA. REG. 48/98 TOBACCO TAX (2) This section applies to licences issued before or after this section comes into force. 3 Section 9.1 is amended by striking out 4300 and substituting Sections 10 and 11 are repealed and the following is substituted: 10(1) The Minister may, on receipt of an application in the form provided by the Minister, pay a refund of tax (a) that was remitted in respect of tobacco that was stolen or destroyed prior to being sold to a consumer, or (b) that was remitted by a wholesaler in respect of sales made to a wholesaler or retailer on credit, where all or a portion of the amount of the debt in respect of the sale becomes uncollectible. (2) The applicant must notify the Minister of the loss within 30 days of the date the applicant first becomes aware of it. (3) An application for a refund must be accompanied by sales invoices, ledgers and any other records, documents and evidence required (a) to prove the claim, and (b) to determine the amount of tax that was remitted, and the amount of tax to be refunded. (4) An application for a refund must be received by the Minister, (a) in the case of a refund referred to in subsection (1)(a), within 90 days after the date the theft or destruction was discovered by the applicant, and (b) in the case of a refund referred to in subsection (1)(b), within 90 days of the earlier of (i) the date that a Notice of Bankruptcy or a notice of the appointment of a receiver is received by the applicant, and (ii) the date that the applicant identifies the debt as an amount to be claimed as an uncollectible debt for income tax purposes. (5) For the purposes of this section, a debt is not an uncollectible debt unless the applicant

19 ALTA. REG. 48/98 TOBACCO TAX (a) has exhausted all efforts to collect the debt that would reasonably be expected to be made by a creditor who is dealing at arm s length with a debtor, and (b) in the case of a bankruptcy or receivership, has filed a claim with the trustee or receiver that includes the amount of the tax owing shown separately. (6) The amount of refund that the Minister may pay in respect of a refund referred to in subsection (1)(b) is to be calculated in accordance with the following formula: Amount of Refund = A B XC where A B C is the amount of the uncollectible debt at the time of the application; is the original amount of the debt at the time of the sale; is the amount of tax that was remitted relating to the sale. 5 Section 12(2) is amended by striking out 10(5) or 11(3) and substituting 10(2). 6 Section 12.1 is amended by striking out Provincial Treasurer wherever it occurs and substituting Minister. 7 Section 12.2 is repealed and the following is substituted: 12.2(1) A person who wishes to become registered as an exempt sale retailer must apply to the Minister in a form provided by the Minister in respect of each location in which the person intends to make tax-exempt sales. (2) A person registered under this section is subject to the terms and conditions imposed by the Minister. (3) No person shall sell tobacco without collecting the tax imposed by the Act unless the Minister has acknowledged the registration of the person as an exempt sale retailer. (4) The Minister may refuse to register a person as an exempt sale retailer

20 ALTA. REG. 48/98 TOBACCO TAX (a) if the person has contravened (i) the Act or the regulations made under the Act, (ii) an Act or regulation of Alberta that imposes any tax, or (iii) a law in force in another jurisdiction that governs the sale of tobacco or the levying of a tax on tobacco in that jurisdiction, or (b) if the person is not dealing at arm s length with a person who has contravened a law referred to in clause (a). (5) The Minister may cancel or suspend the registration of an exempt sale retailer if the Minister is satisfied that the exempt sale retailer has contravened the Act or the regulations made under the Act or any other Act or regulation of Alberta that imposes any tax. 8 Section 13(2) is repealed and the following is substituted: (2) An exempt sale retailer may make tax-exempt sales only to persons referred to in subsection (2.1). (2.1) Notwithstanding section 3 of the Act, the following are exempt from the payment of tax: (a) the Government of Canada, if the seller obtains from the purchaser certification that the purchase is for the use of the Government of Canada; (b) a member of the Diplomatic Corps eligible for inclusion in the Diplomatic Consular and other Representatives in Canada, as published by the Government of Canada, and the armed forces of other countries stationed in Canada, where the tobacco is for consumption by the purchaser or by others at the purchaser s expense; (c) an Indian or Indian band only if (i) the purchaser presents to the exempt sale retailer at the time of purchase, a valid identification card issued under section 13.2, (ii) it is reasonable to believe that the tobacco is not being purchased for resale or for export to another jurisdiction, and (iii) the sale is made

21 ALTA. REG. 48/98 TOBACCO TAX (A) on a reserve, or (B) on the settlement known as the Garden River Settlement, located in the south-west corner of Wood Buffalo National Park, if the sale is made between September 10, 1997 and September 9, 1998 or such later date as the Minister determines. 9 Section 13.1 is repealed and the following is substituted: 13.1(1) The Minister may require an exempt sale retailer to complete a voucher for some or all of the tax-exempt sales made by an exempt sale retailer, and may determine the information that is to be contained in the voucher. (2) The Minister may require an exempt sale retailer to complete and maintain records in electronic form instead of vouchers, and may determine the nature and form of the records to be maintained. (3) An exempt sale retailer shall not make a tax-exempt sale unless the retailer has complied with subsection (1) or (2), as the case requires. 10 Section 13.2 is amended (a) in subsection (3) by adding or the band has an office in Alberta after Alberta ; (b) by repealing subsection (5) and substituting the following: (5) If an identification card is lost, stolen or destroyed, the Minister shall, on application in the form provided by the Minister, issue a replacement card. (6) The Minister may cancel an identification card (a) if the Minister is satisfied that the holder of the identification card does not meet the requirements of subsection (2), in the case of an Indian, or subsection (3), in the case of an Indian Band, or (b) if the card has been lost, stolen or destroyed. 11 Section 13.3 is repealed and the following is substituted:

22 ALTA. REG. 48/98 TOBACCO TAX 13.3(1) The Minister may pay to an exempt sale retailer a refund of an amount of tax the exempt sale retailer has remitted on tax-exempt sales. (2) An application for a refund shall be made in a form and manner determined by the Minister and shall be accompanied by any information required by the Minister. (3) An application for a refund made under this section shall be forwarded to the Minister. (4) The Minister shall, as soon as possible, review the application for refund. (5) If the Minister refuses to refund all or a portion of an amount claimed under this section, the Minister shall cause to be given to the exempt sale retailer a notice of disallowance specifying the amount that the Minister will not refund, and the reasons for the refusal. 12 Section 14.1 is amended (a) in subsection (1) by adding at a mark-point after tobacco ; (b) by adding the following after subsection (2): (3) A marking permit holder shall not mark packages, cartons or cases anywhere other than at a mark-point. 13 Section 14.2 is amended by striking out and fine and substituting or fine. 14 Section 14.4 is amended by striking out with the following text on the tear tape and substituting by a marking permit holder with the following text on a tear tape approved by the Minister. 15 Section 14.5 is amended by adding by a marking permit holder after imprinted. 16 Section 14.6(1) is amended by adding by a marking permit holder after marked

23 ALTA. REG. 49/98 FORESTS Alberta Regulation 49/98 Forests Act CASTLE SPECIAL MANAGEMENT AREA FOREST LAND USE ZONE REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 99/98) pursuant to section 46 of the Forests Act. Table of Contents Definitions 1 Zone established 2 Duty to comply 3 Vehicular traffic 4 Order 5 Schedule Definitions 1 In this Regulation, (a) highway means that part of a secondary road, bridge, parking lot or other place intended for use by on-highway vehicles; (b) motor vehicle means a motor vehicle as defined in the Highway Traffic Act; (c) off-highway vehicle means a motor vehicle used for crosscountry travel on land or water but does not include snow vehicles or motor boats; (d) on-highway vehicle means a motor vehicle designed for travel on a highway; (e) open fire means a fire that is not confined to a facility designed to contain fire; (f) registered trapping area means an area or location defined and registered under the Wildlife Act for the taking of fur-bearing animals and fur-bearing carnivore on it by a licensed trapper; (g) secondary road means any publicly owned road other than a primary highway as defined in the Public Highways Development Act;

24 ALTA. REG. 49/98 FORESTS (h) snow vehicle means a motor vehicle designed and equipped to be driven exclusively or chiefly on snow or ice or both; (i) Zone means the Castle Special Management Area Forest Land Use Zone. Zone established 2 The area of forest land described in the Schedule to this Regulation is declared to be a forest land use zone named the Castle Special Management Area Forest Land Use Zone. Duty to comply 3 Every person who is within the Zone shall comply with (a) the lawful orders and instructions of a forest officer, and (b) the instructions, prohibitions and directions contained in signs and notices posted in or about the Zone. Vehicular traffic 4(1) Subject to subsections (2) and (4), no person shall, within the Zone, operate (a) an on-highway vehicle, except on a highway, or (b) an off-highway vehicle or snow vehicle. (2) The operation of a motor vehicle is permitted within the Zone in areas or on trails that have been designated for that purpose by signs or notices posted in the Zone, or by the written instructions of a forest officer. (3) A person operating a motor vehicle within the Zone shall, at the time of entry into the Zone, obtain a copy of, and comply with, any written instructions referred to in subsection (2) that are then available. (4) The operation of a motor vehicle on land within the Zone which is not a highway is permitted (a) to transport an employee of the Government in the course of the employee s employment, (b) where the vehicle is being used to conduct, or to transport any person or equipment to be employed or used in, work within the Zone that has been approved by the Minister, (c) to remove a sick, injured or deceased person from the Zone or, (d) at places within the limits of a registered trapping area located within the Zone where the use of a vehicle is approved in writing by a forest officer

25 ALTA. REG. 49/98 FORESTS Order 5 A forest officer may order a person in the Zone to refrain from doing anything that, in the opinion of the forest officer is dangerous to life or property or detrimental to the management or use of any road, trail or route within the zone. SCHEDULE All those portions of the following land as shown outlined on a plan on file in the Department of Environmental Protection as No GEN. In Township 2, Range 30, West of the 4th Meridian The north half of section 31 In Township 2, Range 1, West of the 5th Meridian The northwest quarter of section 29 The north half of section 30 Section 31 The west half of section 32 The north half and southeast quarter of section 34 Sections 35 and 36 In Township 2, Range 2, West of the 5th Meridian The north halves of sections 25, 26 and 33 Sections 34, 35 and 36 In Township 3, Range 30, West of the 4th Meridian The north half and southwest quarter of section 4 Fractional sections 5, 8, 17, 20, 29 and 32 Sections 9 and 16 In Township 3, Range 1, West of the 5th Meridian Sections 1 to 36 inclusive In Township 3, Range 2, West of the 5th Meridian Sections 1 to 4 inclusive The north half of section 5 Sections 6 to 36 inclusive In Township 3, Range 3, West of the 5th Meridian Section 1 The northeast quarter of section 2 The northeast quarter of section 7 The north half of section 8 Section 9 The north half and southeast quarter of section 10 Sections 11 to 30 inclusive The north half and southeast quarter of section 31 Sections 32 to 36 inclusive In Township 3, Range 4, West of the 5th Meridian The northeast quarter of section

26 ALTA. REG. 49/98 FORESTS In Township 4, Range 1, West of the 5th Meridian Sections 1 to 12 inclusive Sections 15 to 20 inclusive Sections 29 to 32 inclusive In Township 4, Range 2, West of the 5th Meridian Sections 1 to 36 inclusive In Township 4, Range 3, West of the 5th Meridian Sections 1 to 36 inclusive In Township 4, Range 4, West of the 5th Meridian Sections 1 and 2 The northeast quarter of section 3 The east half of section 10 Sections 11 to 14 inclusive The north half and southeast quarter of section 15 Sections 21 to 27 inclusive The south half and northeast quarter of section 28 Sections 33 to 36 inclusive In Township 5, Range 2, West of the 5th Meridian Sections 1 to 8 inclusive In Township 5, Range 3, West of the 5th Meridian Sections 1 to 36 inclusive In Township 5, Range 4, West of the 5th Meridian Sections 1 to 5 inclusive The east half of section 6 Sections 7 to 36 inclusive In Township 5, Range 5, West of the 5th Meridian The northeast quarter of section 11 The north half of section 12 Section 13 and 14 The east half of section 22 Sections 23 to 27 inclusive Sections 34, 35 and 36 In Township 6, Range 3, West of the 5th Meridian Sections 1 to 8 inclusive The south half and northwest quarter of section 9 The west half of section 16 Sections 17 to 21 inclusive Sections 28 and 29 The south half and northeast quarter of section 30 The southeast quarter of section 31 The south halves of sections 32 and 33 In Township 6, Range 4, West of the 5th Meridian Sections 1 to 35 inclusive The south half and northwest quarter of section

27 ALTA. REG. 49/98 FORESTS In Township 6, Range 5, West of the 5th Meridian Sections 1, 2 and 3 Sections 10 to 15 inclusive Sections 22 to 27 inclusive The southeast quarter of section 34 Sections 35 and 36 In Township 7, Range 4, West of the 5th Meridian The south half of section 2 Sections 4 to 8 inclusive Sections 17 and 18 The southeast quarter of section 19 The south half of section 20 In Township 7, Range 5, West of the 5th Meridian Section 1 The east half of sections 2 and 11 Section 12 The south half of section 13 The southeast quarter of section 14 The intervening theoretical road allowances within all the above land Excepting thereout all mines and minerals and the right to work the same out of all the above land. SAVING AND EXCEPTING 1) Miscellaneous Leases numbered MLL 2867, MLL , MLL , MLL and MLL ) Mineral Surface Leases numbered MSL 205, MSL 230, MSL 308, MSL 322, MSL 1365, MSL 10358, MSL 10597, MSL 12127, MSL 12464, MSL 12493, MSL 12513, MSL 12677, MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL , MSL and MSL ) Pipeline Installation Leases numbered PIL 9, PIL 11, PIL 12, PIL 13, PIL 14, PIL 15, PIL 16, PIL 17, PIL 18, PIL 22, PIL 176, PIL 195, PIL 202, PIL 204, PIL 290, PIL , PIL , PIL , PIL , PIL , PIL , PIL and PIL ) Recreational Leases numbered REC 2397, REC and REC ) Surface Material Leases numbered SML , SML and SML

28 6) Block 1 as shown on Settlement Plan No (4175 GEN) (Pt. Theoretical N ½ 24 & S ½ 25 Tp. 4, R 4, W 5th Mer) (Pt. Intervening Theoretical Road Allowance). 7) Lots 2, 3, 4, 5, 6 and 7 as shown on Settlement Plan No (5840 GEN) (Pt. Theoretical E ½ 24 and S ½ 25 Tp. 4, R 4, W 5th Mer) (Pt. Intervening Theoretical Road Allowance). 8) Beaver Mines Lake Recreation Area Castle River Bridge Recreation Area Castle Falls Recreation Area Lynx Creek Recreation Area Syncline Recreation Area. 9) Departmental Reservation No. DRS in favour of Alberta Transportation and Utilities. 10) Right of Entries as authorized under files numbered ROE 201, ROE 310, ROE 639, ROE 4410, ROE 5157, ROE 5440, ROE 6997, ROE 7331, ROE 7386, ROE 7629, ROE 7864, ROE 7865, ROE 7943, ROE 8229, ROE 8392, ROE 8778, ROE 8779, ROE 9097, ROE 9125, ROE 9148, ROE 9173, ROE 9194, ROE 9268, ROE and ROE Alberta Regulation 50/98 Safety Codes Act BUILDING CODE REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 107/98) pursuant to section 61 of the Safety Codes Act. Codes in the building discipline 1 The Alberta Building Code 1997, as established by the Safety Codes Council and published by the National Research Council of Canada, is declared in force in respect of buildings. Repeal 2(1) The Alberta Building Regulation, 1991 (AR 109/91) is repealed. (2) Notwithstanding subsection (1), the Alberta Building Regulation, 1991 (AR 109/91) remains in force (a) for work for which an application for a permit is submitted prior to August 31, 1998, and (b) for work for which a permit is issued by a safety codes officer or other person designated by an Administrator pursuant to

29 section 40 of the Safety Codes Act who is satisfied that the design of the project commenced prior to June 1, 1998, until that work has been completed or the permit has expired or been revoked. Expiry 3 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 June 1, Coming into force 4 This Regulation comes into force on June 1, Alberta Regulation 51/98 Safety Codes Act ENGINEERS AMENDMENT REGULATION Filed: March 18, 1998 Made by the Lieutenant Governor in Council (O.C. 108/98) pursuant to section 61 of the Safety Codes Act. 1 The Engineers Regulations (AR 319/75) are amended by this Regulation. 2 Section 1 is amended (a) in clause (d) by adding by providing general supervision for the care and operation of a heating plant after of a building operator ; (b) in clause (e.1) by striking out the Fee Regulation (Alta. Reg. 353/84) and substituting Schedule G of the Alberta Boilers Safety Association Fee Schedule made under the Boilers Delegated Administration Regulation (AR 54/95), as amended and as approved by the Minister ; (c) in clause (f) by striking out from who takes charge of a power plant to the end of the clause and by substituting issued before September, 1998 permitting that person to perform functions as such. 3 Section 4 is repealed and the following is substituted: 4(1) The following classes of certificate of competency are in effect in relation to the operation and supervision of pressure equipment:

30 ALTA. REG. 51/98 SAFETY CODES (a) First Class Engineer s Certificate of Competency; (b) Second Class Engineer s Certificate of Competency; (c) Third Class Engineer s Certificate of Competency; (d) Fourth Class Engineer s Certificate of Competency; (e) a Building Operator A Certificate of Competency issued before September, 1998; (f) Fifth Class Engineer s Certificate of Competency; (g) a Fireman s Certificate of Competency issued before September, 1998; (h) a Building Operator B Certificate of Competency issued before September, 1998; (i) Special Boiler Operator s Certificate of Competency; (j) Special Oilwell Operator s Certificate of Competency. (2) Certificates of competency in the classes of Building Operator A, Building Operator B and Fireman are no longer to be issued after August, 1998, but those in force at the end of August, 1998 remain valid in relation to the operation and supervision of power plants and heating plants without any change in the activities authorized by them at that date, subject to their being renewed through the payment of the required annual fee. 4 Section 4.1 is repealed. 5 Section 5 is amended (a) in subsection (5) by adding, Fifth Class Engineer s Certificate of Competency after Fourth Class Engineer s Certificate of Competency ; (b) in subsection (6) by adding Fifth Class Engineer s Certificate of Competency, after Fourth Class Engineer s Certificate of Competency, ; (c) in subsection (7) by adding, a Fourth Class Engineer s Certificate of Competency issued after September, 1998 after Third Class Engineer s Certificate of Competency ; (d) in subsection (8) by adding a Fourth Class Engineer s Certificate of Competency issued after September, 1998, Fifth Class Engineer s Certificate of Competency, after Third Class Engineer s Certificate of Competency, ;