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legal-2026.07.26-907

Provision text match · Canada — Alberta · en

Municipal Government Act

unknown Act or statute Part document.segment-9 — Municipal Government Act — segment 9

Municipal Government Act — segment 9

1 (1) In this section, (a) “Minister’s Guidelines” means (i) the following guidelines referred to in the Matters Relating to Assessment and Taxation Regulation (AR 220/2004): (A) Alberta Assessment Quality Minister’s Guidelines; (B) Alberta Farm Land Assessment Minister’s Guidelines; (C) Alberta Linear Property Assessment Minister’s Guidelines; (D) Alberta M

Topics: assessment administration, assessment complaints, assessment notices, assessment rolls

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Provision text match · Canada — Alberta · en

The Lloydminster Charter

unknown Regulation Part document.segment-6 — The Lloydminster Charter — segment 6

The Lloydminster Charter — segment 6

s 296 (1) If Council takes any action pursuant to section 295, Council may also act in the same manner in respect of the claim of any other taxing authority on whose behalf the City levies taxes if (a) there has been a change in the property to the extent that Council considers it inappropriate to collect the whole or a part of the taxes, (b) a lease, licenc

Topics: audits, borrowing, budgeting, business improvement districts

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Provision text match · Canada — Alberta · en

Seniors' Property Tax Deferral Act

unknown Act or statute Document — Seniors' Property Tax Deferral Act

Seniors' Property Tax Deferral Act

SENIORS’ PROPERTY TAX DEFERRAL ACT Chapter S‑7.2 Table of Contents 1 Definitions 2 Eligible property owners 3 Qualifying property taxes 4 Property tax deferral loan 5 Security 6 Repayment of property tax deferral loan 7 Regulations 8 Coming into force Preamble WHEREAS the Government of Alberta acknowledges the many contributions of Alberta seniors; WHEREAS i

Topics: loan repayment, regulations, security interest, tax deferral

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Provision text match · Canada — Alberta · en

Alberta Taxpayer Protection Act

unknown Act or statute Document — Alberta Taxpayer Protection Act

Alberta Taxpayer Protection Act

ALBERTA TAXPAYER PROTECTION ACT Chapter A‑36 Table of Contents 0.1 Interpretation 1 Referendum required 2 Holding a referendum 3 Question to be asked 4 Referendum procedure Preamble WHEREAS the people of Alberta want to maintain the Alberta Advantage; WHEREAS Alberta is the only province in Canada that does not have a general provincial sales tax; WHEREAS Al

Topics: income tax increase, provincial sales tax, referendum

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Provision text match · Canada — Alberta · en

Alberta Personal Income Tax Act

unknown Act or statute Part document.segment-4 — Alberta Personal Income Tax Act — segment 4

Alberta Personal Income Tax Act — segment 4

(2) A document purporting to be a tax collection agreement entered into under this Act or an agreement with Canada for the collection of tax imposed under the income tax statute of an agreeing province or territory that is (a) published in the Canada Gazette, or (b) certified to be a tax collection agreement by or on behalf of (i) the Provincial Minister, or

Topics: appeals, benefits, collection, credits and deductions

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Provision text match · Canada — Alberta · en

Seniors Property Tax Deferral Regulation

unknown Regulation Document — Seniors Property Tax Deferral Regulation

Seniors Property Tax Deferral Regulation

(Consolidated up to 249/2022) ALBERTA REGULATION 85/2013 Seniors’ Property Tax Deferral Act SENIORS’ PROPERTY TAX DEFERRAL REGULATION Table of Contents 1 Definitions 2 Definitions of terms in Act 3 Qualifying property taxes 4 Eligible property owners 5 Surviving family members 6 Property tax deferral loan 7 Security interests and enforcement 8 Loan due 9 Exp

Topics: loan application, residential property, tax deferral

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Provision text match · Canada — Alberta · en

Fuel Tax Act

unknown Act or statute Part document.segment-1 — Fuel Tax Act — segment 1

Fuel Tax Act — segment 1

FUEL TAX ACT Chapter F‑28.1 Table of Contents 1 Definitions 2 Crown bound 3 Conflict with IFTA Part 1 Tax Division 1 Imposition and Recovery of Tax 4 Tax payable by recipient 5 Tax payable on locomotive fuel 6 Tax payable on liquefied petroleum gas 8 Tax exempt purchases 9 Fuel tax exemption certificate 10 Duty of vendor 11 Rate of tax 12 Remittance of tax 1

Topics: assessments, debt collection, electric vehicle tax, fuel registration

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Provision text match · Canada — Alberta · en

Alberta Capital Investment Tax Credits Regulation

unknown Regulation Document — Alberta Capital Investment Tax Credits Regulation

Alberta Capital Investment Tax Credits Regulation

(no amdt) ALBERTA REGULATION 204/2016 Investing in a Diversified Alberta Economy Act ALBERTA CAPITAL INVESTMENT TAX CREDITS REGULATION Table of Contents 1 Interpretation 2 Operation of tourism infrastructure business 3 Applications for conditional approval letters 4 Minimum amount of investment 5 Maximum amount of tax credit 6 Evaluation of applications 7 Ap

Topics: application process, capital investment tax credits, tourism infrastructure

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Provision text match · Canada — Alberta · en

Payment in Lieu of Tax Regulation

unknown Regulation Document — Payment in Lieu of Tax Regulation

Payment in Lieu of Tax Regulation

(Consolidated up to 170/2025) ALBERTA REGULATION 112/2003 Electric Utilities Act PAYMENT IN LIEU OF TAX REGULATION Table of Contents 1 Interpretation 1.1 Designation of entity 2 Estimate of in lieu of tax payment 3 Estimated based on specified business income or loss 4 Deemed value of capital property and eligible capital property 5 Method of calculating est

Topics: recordkeeping, refunds, returns, tax compliance

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Provision text match · Canada — Alberta · en

Tobacco Tax (Ministerial) Regulation

unknown Regulation Document — Tobacco Tax (Ministerial) Regulation

Tobacco Tax (Ministerial) Regulation

(no amdt) ALBERTA REGULATION 90/2008 Tobacco Tax Act TOBACCO TAX (MINISTERIAL) REGULATION Small amounts owing or for refund 1 The amount prescribed for the purposes of section 37.1 of the Tobacco Tax Act is $20.

Topics: amounts owing, refunds, tobacco tax

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Provision text match · Canada — Alberta · en

Fuel Tax (Ministerial) Regulation

unknown Regulation Document — Fuel Tax (Ministerial) Regulation

Fuel Tax (Ministerial) Regulation

(no amdt) ALBERTA REGULATION 72/2011 Fuel Tax Act FUEL TAX (MINISTERIAL) REGULATION 1 For the purposes of section 27(8) of the Fuel Tax Act , the amount prescribed is $20.

Topics: tax rate/amount

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Provision text match · Canada — Alberta · en

Well Drilling Equipment Tax Rate Regulation

unknown Regulation Document — Well Drilling Equipment Tax Rate Regulation

Well Drilling Equipment Tax Rate Regulation

(no amdt) ALBERTA REGULATION 293/2020 Municipal Government Act WELL DRILLING EQUIPMENT TAX RATE REGULATION Calculation of tax 1 The tax under Division 6 of Part 10 of the Municipal Government Act is $0. Repeal 2 The Well Drilling Equipment Tax Rate Regulation (AR 218/2014) is repealed. Coming into force 3 This Regulation has effect on December 31, 2020.

Topics: municipal tax, well drilling equipment

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Provision text match · Canada — Alberta · en

Interactive Digital Media Tax Credit Act

unknown Act or statute Document — Interactive Digital Media Tax Credit Act

Interactive Digital Media Tax Credit Act

INTERACTIVE DIGITAL MEDIA TAX CREDIT ACT Chapter I‑3.1 Table of Contents 1 Definitions 2 Application for tax credit certificate 3 Conditional approval letter 4 Eligibility for tax credit certificate 5 Tax credit certificate 6 Amount of tax credit 7 Diversity and inclusion program 8 Revocation of conditional approval letter or tax credit certificate 9 Reconsi

Topics: employment, information sharing, records and investigations, tax credit

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Provision text match · Canada — Alberta · en

Fuel Tax Regulation

unknown Regulation Part document.segment-1 — Fuel Tax Regulation — segment 1

Fuel Tax Regulation — segment 1

(Consolidated up to 151/2026) ALBERTA REGULATION 62/2007 Fuel Tax Act FUEL TAX REGULATION Table of Contents 1 Interpretation Fuel Tax 2 No tax is payable 2.1 No tax payable on liquified petroleum gas 3 Calculation of tax on locomotive fuel 4 Prescribed fuels 4.1 Oil price tax rate adjustment 5 Direct remitters 6 Tax remittance 7 Prescribed activity 7.1 Eligi

Topics: exemptions, fuel rebates, fuel tax, invoicing

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Provision text match · Canada — Alberta · en

Special School Tax Levy Plebiscite Regulation

unknown Regulation Document — Special School Tax Levy Plebiscite Regulation

Special School Tax Levy Plebiscite Regulation

(no amdt) ALBERTA REGULATION 78/2019 Education Act SPECIAL SCHOOL TAX LEVY PLEBISCITE REGULATION Table of Contents 1 Date of public notice 2 Content of public notice 3 Ballot 4 Repeal 5 Expiry 6 Coming into force Schedule Date of public notice 1 If a board passes a resolution authorizing a plebiscite under section 172 of the Act, the board must give public n

Topics: plebiscite, public notice, school tax levy

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Provision text match · Canada — Alberta · en

Film and Television Tax Credit Act

unknown Act or statute Document — Film and Television Tax Credit Act

Film and Television Tax Credit Act

FILM AND TELEVISION TAX CREDIT ACT Chapter F‑11.3 Table of Contents 1 Definitions 2 Eligible corporations 3 Application 4 Authorization letter 5 Revised authorization letter 6 Single tax credit certificate 6.1 Tax credit certificate — one or more taxation years 7 Revocation 8 Reconsideration of Minister’s decision 9 Refusal of applications, authorization let

Topics: application process, compliance, film and television tax credit, records and investigations

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Provision text match · Canada — Alberta · en

City of Medicine Hat Payment in Lieu of Tax Regulation

unknown Regulation Document — City of Medicine Hat Payment in Lieu of Tax Regulation

City of Medicine Hat Payment in Lieu of Tax Regulation

(Consolidated up to 155/2026) ALBERTA REGULATION 235/2003 Electric Utilities Act CITY OF MEDICINE HAT PAYMENT IN LIEU OF TAX REGULATION Table of Contents 1 Interpretation 1.1 Designation of entity 2 Payment to Crown 3 Aggregate taxable amount 4 Rules about payment to Crown 5 Annual information return 6 Refund from Crown 7 Penalties and interest 8 Application

Topics: information returns, payments in lieu of tax, penalties and interest, refunds

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Provision text match · Canada — Alberta · en

Fuel Tax Act Transitional Regulation

unknown Regulation Document — Fuel Tax Act Transitional Regulation

Fuel Tax Act Transitional Regulation

(Consolidated up to 62/2013) ALBERTA REGULATION 63/2007 Fuel Tax Act FUEL TAX ACT TRANSITIONAL REGULATION Table of Contents 1 Definitions 2 Application of new Act 3 Remittance of tax collected under former Act 4 Duty of agent‑collector under former Act 5 Kerosene 6 Ethanol 7 Rebates under former Act 8 Grants under former Act 9 Refunds or reimbursements under

Topics: fuel tax, rebates, recordkeeping, refunds

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Provision text match · Canada — Alberta · en

Freehold Mineral Rights Tax Regulation

unknown Regulation Document — Freehold Mineral Rights Tax Regulation

Freehold Mineral Rights Tax Regulation

(Consolidated up to 134/2022) ALBERTA REGULATION 223/2013 Freehold Mineral Rights Tax Act FREEHOLD MINERAL RIGHTS TAX REGULATION Table of Contents Part 1 General 1 Definitions 2 Exemption Part 2 Tax 3 Establishment of unit values 4 Calculation of tax payable 5 $1600 reduction in tax payable 6 Exemption from tax 7 Order reducing tax payable 8 Prescribed date

Topics: mineral rights taxation, recordkeeping, tax objections

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Provision text match · Canada — Alberta · en

Tobacco Tax Act

unknown Act or statute Part document.segment-1 — Tobacco Tax Act — segment 1

Tobacco Tax Act — segment 1

TOBACCO TAX ACT Chapter T‑4 Table of Contents 1 Definitions 2 Crown bound 3 Computation of tax payable 3.1 Collection of tax 3.2 Remittance of tax 3.3 Refunds 4 Tobacco not marked for tax‑paid sale 4.1 Limits on possession of tobacco 5.1 Tax collection agreement 6 Special account 7 Prohibitions 8 Registration and licence 9 Registration and licence subject to

Topics: information demands, inspection and seizure, licensing, penalties

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