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TOURISM LEVY ACT

TOURISM LEVY ACT

Chapter T‑5.5

Table of Contents

                1       Definitions

                2       Tourism levy on purchaser

             2.1       Registration required

             2.2       Registration re transitional

             2.3       Ceasing to carry on business

                3       Remitting tourism levy

             3.1       Refund of overpayment of tourism levy

                4       Special account

                5       Assessment of tourism levy

             6.1       Late filing penalty

                7       Effect of assessment

             7.1       Notice of assessment

             7.2       Small amount owing

                8       Penalty in addition to amount owing

             8.1       Penalty in addition to overpayment

                9       Certificate of amount not paid

              10       Payment by third party

           10.1       Amounts in jeopardy

              13       Interest

           13.1       Waiver or cancellation of penalties or interest

              14       Responsible representative

           14.1       Liability in respect of transfer by insolvent operator

           14.2       Liability of directors for failure to remit

              15       Amounts recoverable as debts

              16       Notice of objection


           16.1       Extension of time by Minister

           16.2       Extension of time by Court

              17       Notice of appeal

              18       Reply to notice of appeal

              19       Powers of Court

              20       Practice and procedure

              21       Irregularities

           21.1       Documents deemed signed

              22       Demand for information

              23       Powers of Minister

           23.1       Electronic filing of return

              24       Records

              25       Inspection and audit

              26       Copies

           26.1       Communication of information

           26.2       Collection, use and publication of information by Minister

              27       Hindering officer

              28       Administration of Act

              29       Security for amounts owing

              30       Service, etc.

           30.1       Date notice or document mailed or sent

           30.2       Electronic notice sent

              31       Offence re documents and records

              32       Failure to file return

              33       Failure to pay or remit tourism levy

              34       Actions by agent

              35       Offences and penalties re corporation

              36       Offences and penalties re individual

              37       Offences and penalties re officers, etc.

              38       General penalty

              39       Limitation period

           39.1       Limitations Act

              40       Regulations

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows:


Definitions

1(1)  In this Act,

                                 (a)    “accommodation” means lodging that is provided for consideration in a hotel, motel, apartment building, hostel, lodging house, boarding house, bed and breakfast, club or other similar establishment in Alberta, including the right to use lodging acquired with the purchase of a prepaid vacation package, but does not include the following:

                                           (i)    lodging that is occupied by the same individual continuously for a period of 28 days or more;

                                          (ii)    subject to subsection (2), lodging that is provided in an establishment in which there are fewer than 4 bedrooms available for rent separately;

                                         (iii)    a room that does not contain a bed and that is used for displaying merchandise, holding meetings or receptions or entertaining;

                                         (iv)    lodging that is provided in a social care facility, a nursing home or a hospital;

                                     (iv.1)    a supportive living accommodation licensed under the Supportive Living Accommodation Licensing Act;

                                          (v)    lodging that is provided by a registered charity within the meaning of the Income Tax Act (Canada) other than in an establishment owned or operated by a registered charity that is normally used for lodging in connection with a course of instruction;

                                         (vi)    lodging that is provided to an employee by an employer who

                                                  (A)    employs the employee, and

                                                  (B)    is not in the business of selling lodging,

                                                  in a work camp that is owned by the employer or managed by or on behalf of the employer;

                                     (vi.1)    lodging that is provided to an independent contractor by a person who

                                                  (A)    engages the services of the independent contractor, and

                                                  (B)    is not in the business of selling lodging,

                                                  in a work camp that is owned by the person or managed by or on behalf of the person;

                                        (vii)    other lodging that is exempted by the regulations;

                                 (b)    “assess” includes reassess;

                                 (c)    “Court” means the Court of Queen’s Bench;

                                 (d)    “documents” includes money, securities and any of the following whether computerized or not: books, records, letters, telegrams, vouchers, invoices, accounts and statements, financial or otherwise;

                                 (e)    “dwelling house” means the whole or any part of a building or structure that is kept or occupied as a permanent or temporary residence and includes

                                           (i)    a building within the curtilage of a dwelling house that is connected to it by a doorway or by a covered and enclosed passageway, and

                                          (ii)    a unit that is designed to be mobile and to be used as a permanent or temporary residence that is being used as a permanent or temporary residence;

                              (e.1)    “establishment” means each location where lodging is provided;

                              (e.2)    “Minister” means the Minister determined under section 16 of the Government Organization Act as the Minister responsible for this Act;

                                 (f)    “officer” means, except in sections 2.1(4)(b), 22(1)(b) and (2)(b) and 37,

                                           (i)    a member of the Royal Canadian Mounted Police,

                                          (ii)    a police officer,

                                         (iii)    a peace officer appointed under the Peace Officer Act for the purposes of this Act, and

                                         (iv)    any other person appointed by the Minister as an officer for the purposes of this Act;

                                 (g)    “operator” means a person who sells, offers for sale or otherwise provides accommodation in Alberta;

                                 (h)    “person” includes a partnership and an Indian band;

                             (h.1)    “prepaid vacation package” means any transaction whereby an operator agrees to sell or otherwise provide accommodation to a purchaser at a future date or dates where the purchaser does not acquire a fee simple interest in real property;

                                  (i)    “purchase price” means the consideration that is given for accommodation, except that

                                           (i)    if the accommodation acquired consists of lodging together with one or more meals, transportation or other goods or services, the purchase price is the consideration that is, in the Minister’s opinion, reasonably attributable to the lodging alone;

                                          (ii)    if any portion of the consideration given for accommodation is other than money, the purchase price is the price

                                                  (A)    of similar accommodation rented or available for rent to another person by the same operator on the day or days the purchaser occupies the accommodation, or

                                                  (B)    that is, in the Minister’s opinion, reasonably attributable to the accommodation;

                                         (iii)    if the accommodation acquired is in respect of a prepaid vacation package under which the purchaser acquires the right to use the accommodation during intervals specified in the prepaid vacation package contract, the purchase price includes the consideration that is given for any initial or ongoing maintenance fees in respect of the accommodation;

                                  (j)    “purchaser” means a person who acquires accommodation for the purchaser’s own use or for use by another, and includes a contractor referred to in section 2(1.1);

                                 (k)    “responsible representative” means a trustee in bankruptcy, assignee, liquidator, administrator, receiver, receiver‑manager or any other similar person administering, winding up, controlling or otherwise dealing with a property or business of an operator.

(2)  Accommodation includes lodging in an establishment referred to in subsection (1)(a)(ii) during any period when more than 3 bedrooms in the establishment are rented.

RSA 2000 cH‑13 s1;2005 c3 ss3,39;2006 cP‑3.5 s43;
2006 c23 s77;2007 c44 s2;2009 cS‑23.5 s26;2013 c10 s30

Tourism levy on purchaser

2(1)  Subject to this section, a purchaser shall pay a tourism levy to the Minister at the rate of

                                 (a)    5% of the purchase price for any accommodation purchased before April 1, 2005, and

                                 (b)    4% of the purchase price for any accommodation purchased after March 31, 2005.

(1.1)  Where a room is occupied by a person (in this subsection and subsection (3.1) referred to as the “contractor”) performing services for an operator who provides the room free of charge to the contractor, the contractor shall pay a tourism levy at the applicable rate specified in subsection (1) based on the purchase price

                                 (a)    of a similar room rented or available for rent to another person by the operator on the day or days the contractor occupies the room, or

                                 (b)    that is, in the Minister’s opinion, attributable to the room.

(1.2)  Notwithstanding the definition of “purchase price”, for the purpose of calculating the tourism levy, if a person pays a deposit to an operator to reserve accommodation and all or part of the deposit is forfeited by the person on cancellation of the reservation or kept by the operator as a cancellation fee,

                                 (a)    the person is deemed to have purchased accommodation at the time of the forfeiture or cancellation for a purchase price determined by the formula

A ‑ (A x B/C)

where

                                          A      is the amount forfeited or kept;

                                          B      is the tourism levy rate referred to in subsection (1)(b);

                                          C      is 100% plus the tourism levy rate referred to in subsection (1)(b),

                                      and

                                 (b)    the person is deemed to have paid a tourism levy on the purchase price determined under clause (a) in the amount determined by the formula

A x B/C

where

                                          A      is the amount forfeited or kept;

                                          B      is the tourism levy rate referred to in subsection (1)(b);

                                          C      is 100% plus the tourism levy rate referred to in subsection (1)(b).

(1.3)  Notwithstanding the definition of “purchase price”, for the purpose of calculating the tourism levy, if a person uses reward or loyalty points as partial or full consideration to purchase accommodation, then, in respect of that consideration,

                                 (a)    the person is deemed to have purchased accommodation for a purchase price determined by the formula

A ‑ (A x B/C)

where

                                          A      is the amount of money received by the operator in respect of the accommodation purchased using the reward or loyalty points;

                                          B      is the tourism levy rate referred to in subsection (1)(b);

                                          C      is 100% plus the tourism levy rate referred to in subsection (1)(b),

                                    and

                                 (b)    the person is deemed to have paid a tourism levy on the purchase price determined under clause (a) in the amount determined by the formula

A x B/C

where

                                          A      is the amount of money received by the operator in respect of the accommodation purchased using the reward or loyalty points;

                                          B      is the tourism levy rate referred to in subsection (1)(b);

                                          C      is 100% plus the tourism levy rate referred to in subsection (1)(b).

(1.4)  For clarification, if a person purchases accommodation using both reward or loyalty points and money or other consideration,

                                 (a)    the tourism levy on purchase of accommodation using the reward or loyalty points must be determined in accordance with subsection (1.3), and

                                 (b)    the tourism levy on purchase of accommodation using the money or other consideration must be determined in accordance with subsection (1).

(2)  An operator shall, as an agent of the Minister for the collection of a tourism levy, collect the tourism levy payable under this Act from the purchaser when the purchase is made or, in the case of ongoing maintenance fees referred to in section 1(1)(i)(iii), when the maintenance fees are paid.

(2.1)  If the Crown in right of Alberta is a purchaser, it shall pay an amount equal to the tourism levy it would pay if it were a natural person.

(3)  For the purposes of this Act, if an operator does not collect a tourism levy payable pursuant to subsection (2), the operator is nevertheless deemed to have collected the tourism levy regardless of whether or not the operator is registered under section 2.1.

(3.1)  Subsection (1.1) does not apply in respect of lodging provided to a contractor in a work camp.

(4)  Repealed 2005 c3 s4.

RSA 2000 cH‑13 s2;2005 c3 ss4,39;2007 c44 s3;
2009 c34 s2

Registration required

2.1(1)  No person shall sell, offer for sale or otherwise provide accommodation in Alberta unless the person is registered under this section.

(2)  If a person sells, offers for sale or otherwise provides accommodation in respect of more than one establishment, the person must be registered in respect of each establishment.

(3)  An application for registration must be made in accordance with the regulations.

(4)  The Minister may refuse to register a person or may suspend or cancel the registration of a person who, in the opinion of the Minister,

                                 (a)    has contravened this Act or a regulation under this Act, or

                                 (b)    has any director, officer or employee who has contravened this Act or a regulation under this Act.

(5)  The Minister may refuse to register a person who is not dealing at arm’s length with a person whose registration has been suspended or cancelled or whose application for registration has been refused.

(6)  If the Minister refuses to register a person or suspends or cancels a person’s registration, the Minister shall give to the person a notice of refusal, suspension or cancellation specifying the reason for the refusal, suspension or cancellation.

(7)  No person whose registration has been suspended or cancelled shall sell, offer for sale or otherwise provide accommodation in the establishment to which the registration relates until the suspension has ended or the registration has been reinstated.

2005 c3 s5

Registration re transitional

2.2   An operator who, on the coming into force of this section,

                                 (a)    has been issued a Business Identification Number in respect of an establishment for the purposes of this Act by the Department of Treasury Board and Finance, and

                                 (b)    is required to file a return for that establishment

is deemed to be registered under section 2.1 in respect of that establishment.

2005 c3 s5;2013 c10 s30

Ceasing to carry on business

2.3   An operator shall immediately notify the Minister in writing if the operator ceases to sell, offer for sale or otherwise provide accommodation in an establishment.

2005 c3 s5

Remitting tourism levy

3   An operator who collects, or is deemed to have collected, a tourism levy payable under section 2 shall remit it to the Minister in the manner and at the times prescribed in the regulations.

RSA 2000 cH‑13 s3;2005 c3 s6

Refund of overpayment of tourism levy

3.1(1)  An operator who has collected from a purchaser a tourism levy in an amount greater than required under section 2 shall refund the overpayment to the purchaser within the time specified by the Minister in a written notice to the operator.

(2)  An operator who refunds an overpayment of a tourism levy under subsection (1) that the operator had previously remitted to the Minister may deduct the amount of the refunded overpayment from the next remittance of a tourism levy that is payable to the Minister under section 3.

(3)  If an operator fails or refuses to refund an overpayment of a tourism levy to a purchaser under subsection (1),

                                 (a)    the Minister may refund the overpayment to the purchaser, and

                                 (b)    if the operator had not previously remitted to the Minister the amount of the overpayment, the overpayment is deemed to be a tourism levy and the Minister may assess the operator for the amount of the overpayment in accordance with section 5 as if the amount of the overpayment were a tourism levy.

(4)  Section 8 does not apply to an overpayment of a tourism levy.

2007 c44 s4

Special account

4   The Minister may require an operator who collects a tourism levy under this Act to deposit the amount collected into an account in the name of the Minister or an account in trust for the Minister at a financial institution specified by the Minister.

RSA 2000 cH‑13 s4;2005 c3 s7

Assessment of tourism levy

5(1)  The Minister may

                                 (a)    assess any tourism levy payable by a purchaser under this Act within 4 years from the day the tourism levy became payable, and

                                 (b)    assess interest and penalties in addition to the tourism levy payable.

(1.1)  The Minister may

                                 (a)    assess any tourism levy required to be remitted by an operator under this Act within 4 years from the day the tourism levy was required to be remitted, and

                                 (b)    assess interest and penalties in addition to the tourism levy required to be remitted.

(1.2)  Notwithstanding subsections (1) and (1.1), if a purchaser or an operator

                                 (a)    has made any misrepresentation that is attributable to neglect, carelessness or wilful default,

                                 (b)    has committed a fraud in making a return or in supplying any information under this Act or a regulation under this Act, or

                                 (c)    has failed to disclose any relevant information,

the Minister may assess any tourism levy payable or required to be remitted and assess interest and penalties at any time the Minister considers reasonable.

(1.3)  If an operator has filed a waiver in a form established by the Minister within 4 years from the end of the calendar year in which a tourism levy became payable and

                                 (a)    the operator has not revoked the waiver, the Minister may, in accordance with the terms of the waiver, assess the amount of the tourism levy payable under this section at any time, or

                                 (b)    the operator has revoked the waiver, the Minister may, in accordance with the terms of the waiver, assess the amount of the tourism levy payable under this section within 6 months after the Minister receives notice of the revocation.

(2)  Liability for a tourism levy imposed by this Act is not affected by an incorrect or incomplete assessment or by the fact that no assessment has been made.

(3)  The Minister is not bound by a return or information delivered by or on behalf of any person under this Act and may, notwithstanding a return or information so delivered, or if no return or information has been delivered, assess the tourism levy payable under this Act.

RSA 2000 cH‑13 s5;2005 c3 s8;2017 c15 s5

 

6   Repealed 2005 c3 s9.

Late filing penalty

6.1(1)  If a person fails to file a return as and when required by this Act or the regulations, the Minister may assess against the person a penalty as follows:

                                 (a)    for a return that is filed within 4 days from the required filing date, $25 for each day of default;

                                 (b)    for a return that is filed after 4 days from the required filing date, the lesser of

                                           (i)    the amount of unpaid tourism levy as at the required filing date, and

                                          (ii)    $25 for each day of default

                                          to a maximum of $1000.

(2)  Despite subsection (1)(b)(i), the amount of a penalty under subsection (1)(b) may not be less than $100.

2005 c3 s10;2007 c44 s5

Effect of assessment

7(1)  Unless it is varied or vacated on an objection or appeal,

                                 (a)    an assessment made under section 3.1, 5, 6.1, 8, 8.1, 14(3) or 14.1(3) is deemed to be valid and binding notwithstanding any error, defect or omission in it or in any proceeding under this Act relating to it, and

                                 (b)    the amount assessed in an assessment made under section 3.1, 5, 6.1, 8, 8.1, 14(3) or 14.1(3) is, for the purposes of collection and recovery, deemed to be an amount owing under this Act and to be conclusively established as a debt due to the Crown in right of Alberta.

(2)  Every person assessed under section 3.1, 5, 6.1, 8, 8.1, 14(3) or 14.1(3) shall, within 30 days after the service of the notice of assessment, pay the amount assessed against the person whether or not an objection to or appeal from the assessment is outstanding.

RSA 2000 cH‑13 s7;2005 c3 s11;2007 c44 s11

Notice of assessment

7.1   The Minister shall notify a person of an assessment under this Act by serving a notice of assessment on the person.

2007 c44 s6

Small amount owing

7.2(1)  Notwithstanding the Financial Administration Act, if a notice of assessment indicates an amount owing or a refund of less than the amount prescribed by regulation under subsection (3), the Minister may

                                 (a)    in the case of an amount owing, not collect it, or

                                 (b)    in the case of a refund, not pay it unless specifically requested by the person to whom the amount is payable.

(2)  A request under subsection (1)(b) must be made no later than the day on which all rights of objection and appeal with respect to the assessment expire.

(3)  The Minister may by regulation prescribe the amount for the purposes of subsection (1).

2007 c44 s6

Penalty in addition to amount owing

8(1)  Where

                                 (a)    a person owes an amount to the Crown in right of Alberta under this Act, and

                                 (b)    the Minister is of the opinion that the reason that the amount is owing to the Crown in right of Alberta by that person is attributable to

                                           (i)    neglect, carelessness or wilful default by or on behalf of that person, or

                                          (ii)    fraud or evasion committed by or on behalf of that person,

the Minister may determine the amount owing by that person and assess against the person a penalty in the amount of 50% of the amount owing.

(2)  On assessing a penalty under subsection (1), the Minister may demand payment of the amount owing and the amount of the penalty from the person to whom the demand is directed.

(3)  Evidence that a demand has been made under subsection (2) is proof, in the absence of evidence to the contrary, that the unpaid amount and the penalty assessed under this section are owing to the Crown in right of Alberta from the person to whom the demand is directed in the amounts stated in the demand.

RSA 2000 cH‑13 s8;2005 c3 s12;2009 c34 s3

Penalty in addition to overpayment

8.1   Where an operator

                                 (a)    has collected from a purchaser a tourism levy in an amount greater than required, and

                                 (b)    fails or refuses to refund the overpayment to the purchaser in accordance with section 3.1,

the Minister may assess against the operator a penalty that is equal to the amount of the overpayment, to a maximum of $500.

2007 c44 s7

Certificate of amount not paid

9(1)  Where

                                 (a)    an amount that is payable under this Act has not been paid, or

                                 (b)    part of an amount that is payable under this Act has not been paid,

the Minister may issue a certificate stating the amount or the part of the amount that has not been paid.

(2)  A certificate issued under subsection (1) may be filed in the Court as if it were a judgment of the Court.

(3)  When a certificate issued under subsection (1) is filed in the Court,

                                 (a)    the certificate has the same force and effect as if it were a judgment of the Court in the amount stated in the certificate, together with interest to the day of payment, and

                                 (b)    proceedings may be taken to enforce payment of the amount owing in respect of the certificate in the same manner as if the certificate were a judgment of the Court.

(4)  All reasonable costs and charges payable in respect of the filing of a certificate in the Court are recoverable as if they had been certified and the certificate had been filed under this section.

RSA 2000 cH‑13 s9;2005 c3 s38

Payment by third party

10(1)  If the Minister has knowledge or suspects that a person is or will be, within one year, liable to make any payment to a person who owes an amount under this Act (in this section referred to as the “debtor”), the Minister may, by written notice, require the person to pay the money otherwise payable to the debtor in whole or in part to the Minister on account of the amount owing by the debtor under this Act.

(2)  Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days

                                 (a)    a bank, credit union, trust corporation, loan corporation or other similar person (in this section referred to as the “institution”) will lend or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness, or

                                 (b)    a person other than an institution will lend or advance money to, or make a payment on behalf of, a debtor who the Minister knows or suspects

                                           (i)    is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or

                                          (ii)    if that person is a corporation, is not dealing at arm’s length with that person,

the Minister may, by written notice, require the institution or person, as the case may be, to pay in whole or in part to the Minister on account of the amount owing by the debtor under this Act the money that would otherwise be so lent, advanced or paid, and any money so paid to the Minister is deemed to have been lent, advanced or paid, as the case may be, to the debtor.

(2.1)  If a person or institution that receives a notice under subsection (1) or (2) is liable to make a payment jointly to the debtor and one or more other persons, for the purposes of this section it is deemed that

                                 (a)    the money payable is divided into as many equal portions as there are persons who are owed the money jointly, and

                                 (b)    the debtor is the unconditional and sole owner of one portion of the money.

(2.2)  The Minister, the debtor and any person who is owed the money jointly with the debtor may, within 30 days of the written notice being given under subsection (1) or (2), as the case may be, apply to the Court

                                 (a)    for an order that the debtor is entitled to a smaller or greater portion of the money, and

                                 (b)    for appropriate relief.

(2.3)  Notice of an application under subsection (2.2) must be served,

                                 (a)    if the applicant is the debtor or a person who is owed the money jointly with the debtor, on all the other persons who are owed the money jointly and the Minister, or

                                 (b)    if the applicant is the Minister, on all the persons who are owed the money jointly.

(3)  The receipt of the Minister for money paid under this section is a good and sufficient discharge of the amount owing by the debtor to the extent of that payment.

(4)  A person who, after receiving a notice under subsection (1), discharges any liability to the debtor without complying with a requirement under this section is liable to pay to the Crown in right of Alberta the lesser of

                                 (a)    an amount equal to the liability discharged, and

                                 (b)    the amount that the person was required under this section to pay to the Minister.

(5)  An institution or other person that, after receiving a notice under subsection (2), fails to comply with a requirement under this section with respect to money to be lent, advanced or paid is liable to pay to the Crown in right of Alberta an amount equal to the lesser of

                                 (a)    the total amount of money so lent, advanced or paid, and

                                 (b)    the amount that the institution or person was required under this section to pay to the Minister.

(6)  If a person who is or is about to become liable to make a payment to, lend money to or make a payment on behalf of a debtor carries on business under a name or style other than the person’s own name, the notice under subsection (1) or (2) may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.

(7)  If the persons who are or are about to become liable to make a payment to, lend money to or make a payment on behalf of a debtor carry on business in partnership, the notice under subsection (1) or (2) may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership.

RSA 2000 cH‑13 s10;2005 c3 s13;2009 c34 s4

Amounts in jeopardy

10.1(1)  In this section, “judge” means a judge of the Court.

(2)  Where, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed against a person would be jeopardized by a delay in the collection of it, the judge shall, on the terms the judge considers reasonable in the circumstances, authorize the Minister to file a certificate under section 9 notwithstanding that the 30 days referred to in section 7(2) has not yet elapsed.

(3)  Where a judge is satisfied that the receipt of a notice of assessment by a person in respect of an amount assessed against the person would likely jeopardize the collection of that amount, an authorization under subsection (2) may be granted by the judge notwithstanding that the notice of assessment in respect of that amount has not been served on the person at or before the time the application is made.

(4)  Statements contained in an affidavit filed in support of an application under this section may be based on belief with the grounds for it.

(5)  An authorization granted under this section in respect of a person must be served by the Minister on the person within 72 hours after it is granted except where the judge orders the authorization to be served at some other time specified in the authorization, and where a notice of assessment has not been served on the person at or before the time of the application, the notice of assessment must be served together with the authorization.

(6)  For the purpose of subsection (5), service on a person must  be effected by

                                 (a)    personal service on the person, or

                                 (b)    service in accordance with directions, if any, of a judge.

(7)  Where service on a person cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction.

(8)  Where a judge has granted an authorization under this section in respect of a person, the person may, on 6 clear days’ notice to the Deputy Minister of Justice, apply to a judge to review the authorization.

(9)  An application under subsection (8) must be made

                                 (a)    within 30 days from the day on which the authorization was served on the person in accordance with this section, or

                                 (b)    within any further time a judge may allow, on being satisfied that the application was made as soon as practicable.

(10)  An application under subsection (8) may, on the application of the person, be heard in private if the person establishes to the satisfaction of the judge that the circumstances of the case justify private proceedings.

(11)  On an application under subsection (8), the judge may confirm, set aside or vary the authorization and make any other order the judge considers appropriate.

(12)  Where any question arises as to the course to be followed in connection with anything done or being done under this section and there is no direction in this section with respect to  it, a judge may give any direction with regard to it that, in the judge’s opinion, is appropriate.

(13)  No appeal lies from an order of a judge made pursuant to subsection (11).

2007 c44 8;2009 c53 s178;2013 c10 s30;2015 c21 Sched. 2 s6

11 and 12   Repealed 2005 c3 s14.

Interest

13   Interest is payable

                                 (a)    by an operator in respect of an amount of tourism levy that the operator fails to remit in accordance with this Act and the regulations,

                                 (b)    by a purchaser in respect of an amount of tourism levy that is assessed against the purchaser in accordance with this Act and the regulations and that the purchaser fails to pay in accordance with this Act and the regulations, and

                                 (c)    by an operator or any other person in respect of a penalty that the operator or other person is liable to pay under this Act and that the operator or other person fails to pay in accordance with this Act and the regulations,

and the interest is payable over the period of time, at the rate and in the manner prescribed in the regulations.

RSA 2000 cH‑13 s13;2005 c3 s15

Waiver or cancellation of penalties or interest

13.1   Notwithstanding the Financial Administration Act, the Minister may, on application made by a person within 4 years from the end of the calendar year in which a penalty or interest is assessed against the person,

                                 (a)    waive or cancel all or any portion of any penalty or interest payable under this Act by the person, or

                                 (b)    refund all or any portion of any penalty or interest paid under this Act by the person.

2005 c3 s16;2009 c34 s5;2017 c15 s5

Responsible representative

14(1)  For the purposes of this Act, where a person is a responsible representative of an operator at any time,

                                 (a)    the responsible representative is jointly and severally liable with the operator

                                           (i)    to pay each amount that is payable under this Act by the operator at or before that time and that remains unpaid, to the extent that the responsible representative is at that time in possession or control, in the capacity of responsible representative, of property that belongs or belonged to, or that is or was held for the benefit of, the operator, and

                                          (ii)    to perform any obligation or duty imposed under this Act on the operator at or before that time and that remains outstanding, to the extent that the obligation or duty can reasonably be considered to relate to the responsibilities of the responsible representative acting in that capacity,

                                     and

                                 (b)    any action or proceeding in respect of the operator taken under this Act at or after that time by the Minister may be taken in the name of the responsible representative acting in that capacity and, when taken, has the same effect as if it were taken directly against the operator and, if the operator is no longer an operator, as if the operator continued to be an operator.

(2)  A responsible representative shall, before distributing any property over which the responsible representative has control in the capacity of responsible representative, obtain a certificate from the Minister certifying that all amounts

                                 (a)    for which the operator is liable under this Act up to the date of the certificate, and

                                 (b)    for the payment of which the responsible representative is or can reasonably be expected to become liable in the capacity of responsible representative

have been paid or that security for the payment of the amounts has been accepted by the Minister.

(3)  If a responsible representative distributes property over which the responsible representative has control in the capacity of responsible representative without obtaining a certificate under subsection (2) in respect of the amounts referred to in that subsection, the responsible representative is personally liable for the payment of those amounts to the extent of the value of the property distributed, and the Minister may assess the responsible representative for the amounts in the same manner and with the same effect as if it were an assessment under this Act of the operator for whose property or business the responsible representative is responsible.

(4)  For the purposes of subsections (2) and (3), an appropriation by a responsible representative of an operator of property in the possession or control of the responsible representative acting in that capacity is deemed to be a distribution of property to a person.

2005 c3 s17

Liability in respect of transfers by insolvent operator

14.1(1)  If property is transferred at any time by an operator to a person with whom the operator does not deal at arm’s length at that time and the operator is insolvent, or becomes insolvent because of the transfer or because of the transfer and one or more other transactions, the person is jointly and severally liable with the operator to pay the liability under this Act of the operator equal to the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at that time of the consideration given for the property, but nothing in this subsection limits the liability of the operator under any other provision of this Act.

(2)  If

                                 (a)    property is transferred at any time from a person (in this subsection referred to as the “transferor”) to another person (in this subsection referred to as the “transferee”) with whom the transferor does not deal at arm’s length,

                                 (b)    the transferor is liable because of subsection (1) or this subsection to pay an amount of the liability under this Act of another person (in this subsection referred to as the “debtor”) under this Act, and

                                 (c)    it can reasonably be considered that one of the reasons for the transfer would be, but for this subsection, to prevent the enforcement of this section,

the transferee is jointly and severally liable with the transferor and the debtor to pay an amount of the debtor’s liability under this Act equal to the lesser of the amount of the liability that the transferor was liable to pay at that time and the amount, if any, by which the fair market value of the property at that time exceeded the fair market value at that time of the consideration given for the property, but nothing in this subsection limits the liability of the debtor or the transferor under any other provision of this Act.

(3)  The Minister may at any time assess a person in respect of any amount payable because of this section.

(4)  Where a person has become jointly and severally liable with an operator under this section in respect of part or all of a liability under this Act of the operator,

                                 (a)    a payment by the person on account of that person’s liability discharges the joint liability to the extent of the payment, but

                                 (b)    a payment by the operator on account of that operator’s liability discharges the person’s liability only to the extent that the payment operates to reduce the operator’s liability to an amount less than the amount in respect of which the person is, by this section, made jointly and severally liable.

2005 c3 s17

Liability of directors for failure to remit

14.2(1)  Where an operator that is a corporation has failed to remit a tourism levy as required by section 3, the directors of the corporation at the time the corporation was required to remit the tourism levy are jointly and severally liable, together with the corporation, to pay that tourism levy and any interest or penalties relating to it.

(2)  A director is not liable under subsection (1) unless

                                 (a)    a certificate for the amount of the corporation’s liability referred to in subsection (1) has been filed in the Court under section 9(2) and execution for that amount has been returned unsatisfied in whole or in part,

                                 (b)    the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within 6 months after the earlier of the date of commencement of the proceedings and the date of dissolution,

                                 (c)    the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy and Insolvency Act (Canada) and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within 6 months after the date of the assignment or receiving order, or

                                 (d)    a compromise or arrangement has been proposed under the Companies’ Creditors Arrangement Act (Canada) in respect of the corporation.

(3)  No action or proceedings to recover any amount payable by a director of a corporation under subsection (1) may be commenced more than 2 years after the director last ceased to be a director of that corporation.

(4)  Where an execution of the amount referred to in subsection (2)(a) has been returned unsatisfied in whole or in part, the amount recoverable from a director is the amount remaining unsatisfied.

(5)  Where a director pays an amount in respect of a corporation’s liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that the Crown in right of Alberta would have been entitled to had that amount not been so paid, and where a certificate that relates to that amount has been filed, the director is entitled to an assignment of the certificate to the extent of the director’s payment, which assignment the Minister is empowered to make.

(6)  A director who has satisfied a claim under this section is entitled to a contribution from the other directors who were liable for the claim pursuant to this section.

2005 c3 s17

Amounts recoverable as debts

15   Tourism levies, penalties and interest payable under this Act are recoverable by the Crown in right of Alberta in an action in debt.

RSA 2000 cH‑13 s15;2005 c3 s18

Notice of objection

16(0.1)  For the purposes of this section, “electronic filing” means using electronic media in a manner specified in writing by the Minister.

(1)  A person who objects to a notice of assessment under section 3.1, 5, 6.1, 8, 8.1, 14(3) or 14.1(3) or a notice of refusal, suspension or cancellation under section 2.1 may, within 90 days after the day of sending of the notice, serve on the Minister a notice of objection in the prescribed form setting out the reasons for the objection and the relevant facts.

(2)  A notice of objection under this section must be served by being sent

                                 (a)    by registered letter addressed to the Minister, or

                                 (b)    by way of electronic filing.

(2.1)  A notice of objection under this section that is sent by way of electronic filing is deemed to have been served on the day that the Minister acknowledges that the notice of objection has been received.

(3)  The Minister may accept a notice of objection under this section notwithstanding that it was not served in the manner required by subsection (2).

(4)  On receipt of a notice of objection, the Minister shall with all due dispatch reconsider the action or decision taken by the Minister and shall

                                 (a)    vacate, confirm or vary that action or decision and notify the objector of the Minister’s decision in writing, or

                                 (b)    serve a new notice of assessment.

(5)  Notwithstanding subsection (4), if the person serving a notice of objection indicates in the notice of objection that the person wishes to appeal immediately to the Court and waives reconsideration of the action or decision by the Minister, the Minister may on receipt of the notice of objection consent to an immediate appeal by serving a notice of consent on the person by registered letter or personal service.

(6)  If the Minister consents to an immediate appeal under subsection (5), the person may within 90 days after service of the notice of consent appeal to the Court pursuant to section 17(2).

RSA 2000 cH‑13 s16;2005 c3 ss19,39;2007 c44 s11;
2009 c34 s6;2015 c21 Sched. 2 s6;2017 c15 s5

Extension of time by Minister

16.1(1)  Where no notice of objection has been served under section 16(1) within the time limited by that provision for doing so, the person may apply to the Minister for an extension of the time for serving the notice of objection.

(2)  An application made under subsection (1) shall set out the reasons why the notice of objection was not served within the time otherwise limited by this Act for doing so.

(3)  An application made under subsection (1) shall be served by being sent by registered letter addressed to the Minister and accompanied with a copy of the notice of objection.

(4)  The Minister may accept an application under this section notwithstanding that it was not served in the manner required by subsection (3).

(5)  On receipt of an application made under subsection (1), the Minister shall with all due dispatch consider the application and grant or refuse it and notify the person of the decision in writing.

(6)  Where an application made under subsection (1) is granted, the notice of objection is deemed to have been served or made on the day the decision of the Minister is provided to the person.

(7)  No application shall be granted under this section unless

                                 (a)    the application is made within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection, and

                                 (b)    the person demonstrates that

                                           (i)    within the time otherwise limited by this Act for serving the notice, the person

                                                  (A)    was unable to act or to instruct another to act in the person’s name, or

                                                  (B)    intended in good faith to object to the assessment,

                                          (ii)    given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

                                         (iii)    the application was made as soon as circumstances permitted.

2005 c3 s20

Extension of time by Court

16.2(1)  A person who has made an application under section 16.1 may apply to the Court to have the application granted after

                                 (a)    the Minister has refused the application, or

                                 (b)    90 days has elapsed after service of the application under section 16.1 and the Minister has not notified the person of the Minister’s decision,

but no application under this section may be made after the expiration of 90 days after the day a notification under section 16.1(5) was sent to the person.

(2)  An application under subsection (1) shall be made by serving on the Minister by registered letter a copy of the documents referred to in section 16.1(3) and the notification, if any, referred to in section 16.1(5) and by filing a copy of each with the clerk of the Court.

(3)  The Court may grant or dismiss an application made under subsection (1) and, in granting an application, may impose such terms as it considers just or order that the notice of objection is deemed to have been served on the date of its order.

(4)  No application shall be granted under this section unless

                                 (a)    the application was made under section 16.1(1) within one year after the expiration of the time otherwise limited by this Act for serving a notice of objection, and

                                 (b)    the person demonstrates that

                                           (i)    within the time otherwise limited by this Act for serving the notice, the person

                                                  (A)    was unable to act or to instruct another to act in the person’s name, or

                                                  (B)    intended in good faith to object to the assessment,

                                          (ii)    given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and

                                         (iii)    the application was made under section 16.1(1) as soon as circumstances permitted.

2005 c3 s20;2015 c21 Sched. 2 s6

Notice of appeal

17(1)  A person who has served a notice of objection under section 16(1) may appeal to the Court to have the action or decision taken by the Minister vacated or varied

                                 (a)    where the Minister has, under section 16(4), confirmed or varied the action or decision taken by the Minister or served a new notice of assessment, or

                                 (b)    after 90 days has elapsed after service of the notice of objection and the Minister has not acted under section 16(4),

but no appeal under this section may be instituted after the expiration of 90 days from the day a notification under section 16(4) was sent to or served on the objector.

(2)  An appeal to the Court shall be instituted by serving on the Minister a notice of appeal and by filing a copy of the notice of appeal with the clerk of the Court.

(3)  A notice of appeal shall be served on the Minister by being sent by registered letter addressed to the Minister.

(4)  The notice of appeal shall be attached to the notice of objection and, for the purposes of section 20, is deemed to be a statement of claim.

RSA 2000 cH‑13 s17;2005 c3 s21;2015 c21 Sched. 2 s6

Reply to notice of appeal

18(1)  The Minister shall, within 60 days from the day the notice of appeal is received or within any further time that the Court may either before or after the expiration of that time allow, serve on the appellant and file in the Court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of any further allegations of fact and of any applicable statutory provisions and any reasons that the Minister intends to rely on.

(2)  The Court may strike out a notice of appeal or any part of the notice for failure to comply with section 17 and may permit an amendment to be made to a notice of appeal or a new notice of appeal to be substituted for the one struck out.

(3)  The Court may

                                 (a)    strike out any part of a reply for failure to comply with this section or permit the amendment of a reply, or

                                 (b)    strike out a reply for failure to comply with this section and order a new reply to be filed within a time that it considers appropriate.

(4)  If a notice of appeal is struck out for failure to comply with section 17 and a new notice of appeal is not filed as and when permitted by the Court, the Court may dismiss the appeal.

(5)  If a reply is not filed as required by this section or is struck out under this section and a new reply is not filed as ordered by the Court within the time ordered, the Court may dispose of the appeal ex parte or after a hearing on the basis that the allegations of fact contained in the notice of appeal are true.

RSA 2000 cH‑13 s18;2005 c3 s38

Powers of Court

19(1)  On the filing of the material referred to in sections 17 and 18(1), (2) and (3), the matter is deemed to be an action in the Court.

(2)  A fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in any manner and on any terms that the Court may direct.

(3)  The Court may, in an appeal of a decision with respect to a notice of objection under section 16(1) in respect of a notice of assessment,

                                 (a)    dismiss the appeal, or

                                 (b)    allow the appeal, and

                                           (i)    vacate the assessment,

                                          (ii)    vary the assessment,

                                         (iii)    restore the assessment, or

                                         (iv)    refer the assessment back to the Minister for reconsideration.

(3.1)  The Court may, in an appeal of a decision with respect to a notice of objection under section 16(1) in respect of a notice of refusal, suspension or cancellation,

                                 (a)    dismiss the appeal, or

                                 (b)    allow the appeal and direct, as the case may be, that subject to the terms or conditions the Court considers appropriate,

                                           (i)    registration be granted,

                                          (ii)    the suspension be removed, or

                                         (iii)    the registration be reinstated.

(4)  The Court may, in delivering judgment on an appeal, order payment or repayment of a tourism levy, interest, penalties or costs by the appellant or the Minister.

RSA 2000 cH‑13 s19;2005 c3 s22;2007 c44 s9

Practice and procedure

20   Except as provided in the regulations, the practice and procedure of the Court, including the right of appeal and the practice and procedure relating to appeals to the Court of Appeal or the Supreme Court of Canada, apply to every matter deemed to be an action under section 19, and every judgment and order given or made in each such action may be enforced in the same manner and by like process as a judgment or order given or made in an action commenced in the Court.

1987 cH‑11.5 s14

Irregularities

21   An assessment under section 3.1, 5, 6.1, 8, 8.1, 14(3) or 14.1(3) or a notice of refusal, suspension or cancellation under section 2.1 shall not be vacated or varied on appeal by reason only of an irregularity, informality, omission or error on the part of a person in the observation of a directory provision of this Act.

RSA 2000 cH‑13 s21;2005 c3 ss23,39;2007 c44 s11

Documents deemed signed

21.1   A document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister or an official authorized by the Minister to exercise powers or perform duties of the Minister under this Act is deemed to have been signed, made and issued by the Minister or the official unless called into question by the Minister or by a person acting for the Minister or for the Crown in right of Alberta.

2005 c3 s24

Demand for information

22(1)  The Minister may, for any purpose related to the administration or enforcement of this Act or the regulations, by a notice served personally or by registered letter

                                 (a)    demand that an operator, or

                                 (b)    when an operator is a partnership or corporation, demand that a partner or the president or another officer or manager, secretary or any director, agent or representative of the partnership or corporation,

provide or produce any information or additional information or any document within a reasonable period of time stipulated in the notice.

(2)  The Minister may, for any purpose related to the administration or enforcement of this Act or the regulations, by a notice served personally or by registered letter, demand that

                                 (a)    a person holding an amount for or paying or liable to pay any amount to an operator, or

                                 (b)    a partner, president or other officer, director or agent of any person holding an amount for or paying or liable to pay any amount to an operator

provide or produce any information or additional information or any document within the reasonable period of time stipulated in the notice.

(3)  The Minister may, by a notice served personally or by registered letter, require the production by any person, or by that person’s agent, of any document in the possession of or under the control of that person or that person’s agent within a reasonable period of time stipulated in the notice, for the purpose of determining what tourism levy, if any, is payable or collectible under this Act by any person.

(4)  If a person is served with a demand under this section and the person does not comply with the demand, an officer may apply to the Court for an order directing the person to comply with the demand.

(5)  Repealed 2009 c53 s178.

(6)  On the filing of an application with the clerk of the Court, the Court may, if it considers it necessary in the circumstances, hear an interim application on 2 days’ notice and make an interim order granting any relief that the Court considers appropriate pending the determination of the application.

(7)  An interim order under subsection (6) may be made ex parte if the Court considers it appropriate in the circumstances.

(8)  On hearing an application, the Court may do one or more of the following:

                                 (a)    direct the person to provide or produce the information, additional information or document where the Court is satisfied that

                                           (i)    the information or document demanded is in the possession of or under the control of the person, and

                                          (ii)    the information or document demanded is relevant to the administration or enforcement of this Act or the regulations;

                                 (b)    make its order subject to any terms or conditions that the Court considers appropriate in the circumstances;

                                 (c)    award costs in respect of the matter.

RSA 2000 cH‑13 s22;2005 c3 s25;2009 c53 s178

Powers of Minister

23   The Minister may

                                 (a)    require an operator or purchaser, in a particular case,

                                           (i)    to keep any record,

                                          (ii)    to make any return, or

                                         (iii)    to comply with a specified method of accounting,

                                          for a purpose related to the administration of this Act or the regulations;

                                 (b)    prescribe the form of any agreement or other document or form used in the administration of this Act;

                                 (c)    extend the time for making a return under this Act.

RSA 2000 cH‑13 s23;2005 c3 s38

Electronic filing of return

23.1(1)  For the purposes of this section, “electronic filing” means using electronic media in a manner specified in writing by the Minister.

(2)  An operator who meets the criteria specified in writing by the Minister may file a return for a collection period by way of electronic filing.

(3)  A return of an operator for a collection period that is sent by way of electronic filing by an operator referred to in subsection (2) is deemed to have been filed on the day that the Minister acknowledges that the return has been received.

2017 c15 s5

Records

24   Every operator shall keep records in accordance with the regulations.

1987 cH‑11.5 s18

Inspection and audit

25(1)  For the purposes of ensuring that this Act and the regulations are being complied with, an officer may, at any reasonable time,

                                 (a)    inspect, audit or examine

                                           (i)    the records of a person who is required to keep records under this Act or the regulations, and

                                          (ii)    any document of that person or of any other person that relates or may relate

                                                  (A)    to the information that is or should be in the records of the person who is required to keep records under this Act or the regulations, or

                                                  (B)    to any amount payable under this Act by or to the person referred to in subclause (i),

                                     and

                                 (b)    require the production for inspection, audit or examination of all records or documents that are or may be relevant to the inspection, audit or examination.

(2)  Where an officer on reasonable grounds believes that the records or documents referred to in subsection (1) are located in any premises or place, the officer may, at any reasonable time,

                                 (a)    subject to subsection (3), enter the premises or place, and

                                 (b)    require the owner or manager of the premises or place and any other person on the premises or at the place to give the officer all reasonable assistance and to make reasonable efforts to answer all proper questions relating to the administration of this Act and, for that purpose, require the owner or manager to attend at the premises or place with the officer.

(3)  When the premises or place referred to in subsection (2) is a dwelling house, the officer shall not enter the dwelling house without the consent of the occupant of the dwelling house.

(4)  If an officer

                                 (a)    is refused entry into premises or a place referred to in subsection (2),

                                 (b)    is not given consent to enter a dwelling house,

                                 (c)    has reasonable grounds to believe that

                                           (i)    the officer will be refused entry into premises or a place referred to in subsection (2), or

                                          (ii)    the officer will not be given consent to enter a dwelling house,

                                     or

                                 (d)    is impeded or has reasonable grounds to believe that the officer will be impeded in the carrying out of an inspection, audit or examination of any record or document,

the officer may apply to the Court for an order authorizing the officer to enter the premises, place or dwelling house and carry out the officer’s inspection, audit or examination.

(5)  Repealed 2009 c53 s178.

(6)  On the filing of an application with the clerk of the Court, the Court may, if it considers it necessary in the circumstances, hear an interim application on 2 days’ notice and make an interim order granting any relief that the Court considers appropriate pending the determination of the application.

(7)  An interim order under subsection (6) may be made ex parte if the Court considers it appropriate in the circumstances.

(8)  On hearing an application, the Court may do one or more of the following:

                                 (a)    authorize the officer to enter the premises, place or dwelling house and carry out the officer’s duties;

                                 (b)    direct any occupant to assist the officer in any manner that the Court prescribes;

                                 (c)    restrain any person from impeding the officer from entering the premises, place or dwelling house or from carrying out the officer’s duties;

                                 (d)    make its order subject to any terms or conditions that the Court considers appropriate in the circumstances;

                                 (e)    award costs in respect of the matter.

RSA 2000 cT‑5.5 s25;2009 c53 s178

Copies

26(1)  If any book, record, paper or other document has been seized, examined or produced under section 22 or 25 or pursuant to a search warrant, the person by whom it is seized or examined or to whom it is produced or any officer of the Department administered by the Minister may make, or cause to be made, one or more copies.

(2)  A document purporting to be certified by the Minister or a person authorized by the Minister to be a copy made pursuant to this section shall be admitted in evidence and has the same probative force as the original document would have had if it had been proven in the ordinary way.

RSA 2000 cH‑13 s26;2005 c3 s26

Communication of information

26.1(1)  Information collected under this Act may be disclosed to a person employed or engaged by the Government of Canada or the government of a province or territory in the administration or enforcement of a taxation statute of Canada or of that province or territory if the information is used solely for the purposes of administering or enforcing the taxation statute and the Government of Canada or government of that province or territory supplies the Government of Alberta with similar information under an agreement or arrangement.

(2)  A person who receives information under subsection (1) holds that information subject to the same prohibitions and restrictions respecting communication of the information that applied to the person from whom the information was obtained.

(3)  Notwithstanding subsection (2), a person may communicate information to any person engaged or employed in the investigation or prosecution of offences under the Criminal Code (Canada) solely for the purpose of investigating and prosecuting an offence.

(4)  Nothing in this section authorizes the disclosure under subsection (1) of personal information, as defined in the Freedom of Information and Protection of Privacy Act, about a purchaser.

2005 c3 s27;2009 c34 s7

Collection, use and publication of information by Minister

26.2(1)  The Minister may collect and use information, including personal information of a class or type prescribed in the regulations, that is necessary for the purposes of formulating or analyzing tax, fiscal or enforcement policy.

(2)  The Minister may publish or disclose to any person for any purpose information collected under this Act that

                                 (a)    is readily available,

                                 (b)    is in a summarized or statistical form, and

                                 (c)    cannot, directly or indirectly, be associated with or identify a particular person.

2009 c34 s8

Hindering officer

27   No person shall hinder, molest or interfere with any person doing anything that the person is authorized by or pursuant to section 22, 25 or 26 to do or prevent or attempt to prevent any person doing that thing and, notwithstanding any other law to the contrary, a person shall, unless the person is unable to do so, do everything the person is required by or pursuant to section 22, 25 or 26 to do.

1987 cH‑11.5 s22;1990 c16 s2

Administration of Act

28   The Minister shall administer and enforce this Act and control and supervise all persons employed to carry out or enforce this Act.

RSA 2000 cH‑13 s28;2005 c3 s38

Security for amounts owing

29(1)  The Minister may, if the Minister considers it advisable in a particular case, accept security for payment of debts due to the Crown in right of Alberta under this Act by way of mortgage or other charge on or a security interest under the Personal Property Security Act in any kind on property of the person liable for the debt or any other person or by way of guarantee from other persons.

(2)  If a person who has furnished security under subsection (1) requests in writing that the Minister surrender the security, the Minister shall surrender the security to the extent that the value of the security exceeds the aggregate of amounts payable under this Act by that person at that time.

RSA 2000 cH‑13 s29;2005 c3 s28

Service, etc.

30(1)  Except where this Act provides otherwise, where a notice or other document is to be served on or is to be sent or given to a person by the Minister or an officer under this Act, the notice or document may be served on or sent or given to

                                 (a)    a person other than a corporation or cooperative,

                                           (i)    by being mailed to the person by ordinary or registered mail addressed to the person to whom the notice or document is directed at that person’s last address known to the Minister,

                                          (ii)    by personal service,

                                         (iii)    if the person has provided the Minister with a fax number, by fax to that number, or

                                         (iv)    if the person has provided the Minister with an electronic address, by a form of electronic transmission to that electronic address,

                                 (b)    a corporation,

                                           (i)    in accordance with section 256 of the Business Corporations Act,

                                          (ii)    by registered mail addressed to the corporation at the corporation’s last address known to the Minister,

                                         (iii)    if the corporation has provided the Minister with a fax number, by fax to that number, or

                                         (iv)    if the corporation has provided the Minister with an electronic address, by a form of electronic transmission to that electronic address,

                                     and

                                 (c)    a cooperative,

                                           (i)    in accordance with section 347 of the Cooperatives Act,

                                          (ii)    by registered mail addressed to the cooperative at the cooperative’s last address known to the Minister,

                                         (iii)    if the cooperative has provided the Minister with a fax number, by fax to that number, or

                                         (iv)    if the cooperative has provided the Minister with an electronic address, by a form of electronic transmission to that electronic address.

(2)  If the person on or to whom a notice or other document is to be served, sent or given under this Act carries on business under a name or style other than the person’s own name, the notice or document,

                                 (a)    for the purposes of being mailed or sent by fax or other form of electronic transmission, may be addressed to the name or style under which the person carries on business, and

                                 (b)    for the purposes of personal service, is deemed to have been served if it has been left with an adult person employed at the place of business of the person to whom the notice or document is directed.

(3)  If the persons on or to whom a notice or other document is to be served, sent or given under this Act carry on business in partnership, the notice or document,

                                 (a)    for the purposes of being mailed or sent by fax or other form of electronic transmission, may be addressed to the partnership name, and

                                 (b)    for the purposes of personal service, is deemed to have been served if it

                                           (i)    has been served on one of the partners, or

                                          (ii)    has been left with an adult person employed at the place of business of the partnership.

RSA 2000 cH‑13 s30;2001 cC‑28.1 s454;
2005 c3 s29;2007 c44 s10;2015 c21 Sched. 2 s6

Date notice or document mailed or sent

30.1   For the purposes of this Act, where a notice or other document is mailed or sent by fax or other form of electronic transmission, it is presumed to be mailed or sent, as the case may be, on the date of that notice or other document.

2015 c21 Sched. 2 s6

Electronic notice sent

30.2(1)  For the purposes of this Act, if a notice or other communication in respect of a person is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account.

(2)  For the purposes of subsection (1), a notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in that manner and has not, before the date that the electronic message is sent, revoked that authorization in a manner specified by the Minister.

2015 c21 Sched. 2 s6

Offence re documents and records

31   Any person who

                                 (a)    makes, participates in, assents to or acquiesces in the making of false or deceptive statements in a return, statement, record or other document delivered or made under this Act or the regulations,

                                 (b)    destroys, alters, mutilates or disposes of the records of a person required to keep records under this Act,

                                 (c)    makes or assents to or acquiesces in the making of false or deceptive entries or omits or assents to or acquiesces in the omitting of material particular to those records,

                                 (d)    wilfully evades or attempts to evade compliance with this Act or the regulations, or

                                 (e)    conspires with any person to commit an offence described in clauses (a) to (d)

is guilty of an offence and, in addition to any other penalty provided by this Act, is liable to a fine of not more than 300% of the tourism levy sought to be evaded or to that fine and imprisonment for not more than 2 years.

RSA 2000 cH‑13 s31;2005 c3 s30

Failure to file return

32   A person who fails to file a return, or provide or produce information or a document as and when required by this Act or the regulations is guilty of an offence and liable to a fine in an amount determined by the judge for each day of default.

RSA 2000 cH‑13 s32;2005 c3 s31

Failure to pay or remit tourism levy

33   A person who contravenes section 2 or 3 is guilty of an offence and, in addition to any other penalty provided by this Act, is liable to a fine of not more than 300% of the tourism levy required to be paid, collected or remitted, as the case may be, under section 2 or 3.

RSA 2000 cH‑13 s33;2005 c3 s32

Actions by agent

34   If a person acting or purporting to act on behalf of a corporation

                                 (a)    knowingly, or

                                 (b)    under circumstances amounting to gross negligence in the carrying out of any duty or obligation imposed by or under this Act,

makes or participates in, assents to or acquiesces in the making of a false statement or omission in a return, application, certificate, statement or answer filed or made as required by or under this Act or a regulation, as a result of which the tourism levy or refund that would have been payable by or to the corporation, if the tourism levy or refund had been assessed or determined on the basis of the information provided in the return, application, certificate, statement or answer, is less or more, as the case may be, than the tourism levy or refund payable by or to the corporation, the corporation is guilty of an offence.

RSA 2000 cH‑13 s34;2005 c3 s33

Offences and penalties re corporation

35(1)  A corporation that wilfully evades or attempts to evade payment of a tourism levy payable by it is guilty of an offence.

(2)  A corporation that wilfully claims or attempts to claim a refund greater than that to which it is entitled is guilty of an offence.

(3)  Where a corporation is guilty of an offence under subsection (1), it is liable to a fine of not more than 300% of the amount of a tourism levy sought to be evaded.

(4)  Where a corporation is guilty of an offence under subsection (2), it is liable to a fine of not more than 300% of the amount that is the difference between the amount of the refund claimed and the amount of the refund to which it is entitled.

RSA 2000 cH‑13 s35;2005 c3 s34

Offences and penalties re individual

36(1)  An individual who

                                 (a)    makes or participates in, assents to or acquiesces in the making of false or deceptive statements in a return, certificate, statement or answer filed or made as required by or under this Act or a regulation,

                                 (b)    destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of a corporation,

                                 (c)    makes or assents to or acquiesces in the making of false or deceptive entries or omits or assents to or acquiesces in the omitting to enter a material particular in records or books of account of a corporation,

                                 (d)    wilfully in any manner evades or attempts to evade compliance with this Act or payment of tourism levies imposed by this Act, or

                                 (e)    conspires with any person to commit an offence described in clauses (a) to (d)

and in so doing enables or assists or attempts to enable or assist or causes or could cause

                                 (f)    a corporation to evade or attempt to evade payment of a tourism levy payable by it, or

                                 (g)    a corporation to claim or attempt to claim a refund greater than that to which it is entitled

is guilty of an offence.

(2)  Where, with respect to a corporation referred to in subsection (1)(f), an individual is guilty of an offence under subsection (1), that individual is liable

                                 (a)    to a fine of not more than 300% of the amount of the tourism levy sought to be evaded, or

                                 (b)    to a fine referred to in clause (a) and to imprisonment for a term not exceeding 2 years.

(3)  Where, with respect to a corporation referred to in subsection (1)(g), an individual is guilty of an offence under subsection (1), that individual is liable

                                 (a)    to a fine of not more than 300% of the amount that is the difference between the amount of the refund claimed and the amount of the refund to which the corporation is entitled, or

                                 (b)    to a fine referred to in clause (a) and to imprisonment for a term not exceeding 2 years.

RSA 2000 cH‑13 s36;2005 c3 s35

Offences and penalties re officers, etc.

37   If a corporation is guilty of an offence under this Act or the regulations, an officer, director or agent of the corporation who directed, authorized, assented to, acquiesced in or participated in the commission of the offence is guilty of the offence and is liable to the punishment provided for the offence, whether or not the corporation has been prosecuted or convicted.

1990 c16 s2

General penalty

38   A person who contravenes a provision of this Act or the regulations for which a penalty is not otherwise provided is guilty of an offence and liable

                                 (a)    for a first offence, to a fine of not more than $1000,

                                 (b)    for a 2nd offence, to a fine of not more than $2500, and

                                 (c)    for a 3rd or subsequent offence, to a fine of not more than $5000.

1987 cH‑11.5 s28

Limitation period

39   A prosecution for an offence under this Act or the regulations may be commenced within 4 years from the date of the contravention but not afterwards.

1987 cH‑11.5 s29

Limitations Act

39.1   The Limitations Act does not apply to the Crown in right of Alberta with respect to any matter arising under this Act.

2001 c13 s5;2005 c3 s36

Regulations

40(1)  The Lieutenant Governor in Council may make regulations

                                 (a)    respecting the collection and remittance of tourism levies under this Act;

                                 (b)    providing for a refund of the whole or any part of a tourism levy paid under this Act and prescribing the records, material and information to be furnished on any application for a refund;

                                 (c)    repealed 2005 c3 s37;

                                 (d)    prescribing lodging or classes of lodging as not being accommodation for the purposes of this Act;

                                 (e)    repealed 2005 c3 s37;

                                 (f)    prescribing the rate of interest and the manner of calculation of interest payable for the purposes of section 13;

                                 (g)    repealed 2005 c3 s37;

                                 (h)    respecting surety bonds, bank guarantees or other financial arrangements to be furnished or made by any person who collects the tourism levy imposed by this Act and prescribing the form and amount of the bonds, guarantees or other financial arrangements;

                                  (i)    prescribing duties of operators in relation to the collection of tourism levies under this Act;

                                  (j)    respecting returns to be made to the Minister including the person required to make them;

                                 (k)    respecting records to be kept under this Act;

                                  (l)    prescribing anything required by this Act to be prescribed by regulation;

                               (m)    defining any word used in the Act or regulations and not defined in the Act;

                                 (n)    respecting the exemption of any person or class of persons from payment of a tourism levy;

                                 (o)    respecting the registration of persons under section 2.1.

(2)  A regulation made under this Act shall, if it so provides, be effective with reference to a period before it was made.

RSA 2000 cH‑13 s40;2005 c3 ss37,39