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AN ACT TO REPEAL THE CARBON TAX (SA 2019 c1)

Bill 1

AN ACT TO REPEAL
THE CARBON TAX

Chapter 1

(Assented to June 4, 2019)

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

Repeals SA 2016 cC‑16.9

1   The Climate Leadership Act is repealed immediately at the beginning of the day on May 30, 2019.

 

Transitional Provisions

Transitional provisions

2(1)  In subsections (2) to (4),

                           (a)    “Minister” means the Minister responsible for the Fuel Tax Act;

                           (b)    “owner”, in respect of fuel, means the legal owner of the fuel;

                           (c)    “possession”, in respect of fuel, means


                                  (i)    the state of having the fuel in one’s own personal possession, or

                                (ii)    the state of knowingly having the fuel in the actual possession of another person, other than the person from whom the fuel was purchased.

(2)  If the Climate Leadership Act is repealed after a recipient purchases fuel and before the recipient takes possession of the fuel, it is deemed that no carbon levy was payable on the fuel at the time the recipient purchased the fuel.

(3)  If immediately at the beginning of the day on May 30, 2019, a recipient

                           (a)    is the owner of fuel on which the recipient was required to pay a carbon levy at the time the fuel was purchased or imported into Alberta, and

                           (b)    is in possession of the fuel for sale or resale in Alberta,

the recipient may file with the Minister, on or before June 29, 2019 and in the form and manner specified by the Minister, a report relating to the fuel that includes the quantity and type of fuel and any other information specified by the Minister.

(4)  The Minister shall refund the carbon levy that was paid by the recipient on the fuel included in the report filed under subsection (3) if the Minister is satisfied that the recipient is entitled to the refund.

(5)  For the purposes of the operation of the Climate Leadership Act or a regulation under that Act pursuant to section 35 of the Interpretation Act,

                           (a)    “Minister” in the Climate Leadership Act means the Minister responsible for the Fuel Tax Act,

                           (b)    section 3(2) of the Climate Leadership Act does not apply,

                           (c)    a recipient shall not recover under section 26(1) of the Climate Leadership Act any carbon levy paid by the recipient,

                           (d)    for greater certainty, if

                                  (i)    before the repeal of the Climate Leadership Act, a carbon levy was paid on fuel, and

                                (ii)    after the repeal of the Climate Leadership Act, a circumstance occurs that would have resulted in an entitlement to a refund, rebate, credit or other amount with respect to the carbon levy paid on the fuel had the Climate Leadership Act not been repealed,

                                    the refund, rebate, credit or other amount may, subject to this subsection and any regulations made under subsection (6), be provided or paid as if the Climate Leadership Act had not been repealed,

                           (e)    for all purposes, including interpreting, administering and enforcing this section or a regulation under subsection (6),

                                  (i)    this section shall be construed as part of the Climate Leadership Act and the Climate Leadership Act shall be construed accordingly, and

                                (ii)    any regulation made under subsection (6) is deemed to have been made under the Climate Leadership Act,

                            (f)    subject to a regulation under subsection (6)(c), the references to “4 years” in sections 24(6)(d), 28(2)(c) and 29(2)(c) of the Climate Leadership Regulation (AR 175/2016) shall be read as references to “2 years”, and

                           (g)    section 63(1.2) of the Fuel Tax Act operates as if it had not been repealed.

(6)  The Lieutenant Governor in Council may make regulations

                           (a)    modifying the Climate Leadership Act or a regulation under that Act for the purposes of its operation pursuant to section 35 of the Interpretation Act;

                           (b)    providing that all or any provision of section 35 of the Interpretation Act does not apply with respect to specified matters or providing that all or any provision of section 35 of the Interpretation Act applies only for a specified period of time either generally or with respect to specified matters;

                           (c)    changing the time period set out in subsection (5)(f) with respect to one or more of the sections of the Climate Leadership Regulation (AR 175/2016) referred to in subsection (5)(f);

                           (d)    providing for any matter that the Minister considers is not provided for or is insufficiently provided for in this Act or in section 35 of the Interpretation Act with respect to the repeal of the Climate Leadership Act.

(7)  A regulation under subsection (6) is, if it so provides, effective with respect to a period before it was made.

 

Consequential Amendments

Amends RSA 2000 cA‑30

3(1)  The Alberta Personal Income Tax Act is amended by this section.

(2)  Section 35.2 is repealed and the following is substituted:

Application of Division

35.2(1)  This Division applies to payments deemed under section 35.3(3) to have been paid in a specified month in 2017, 2018 or 2019.

(2)  Despite any return of income filed before May 30, 2019, no payment shall be deemed under section 35.3(3) to have been paid in a specified month that begins after June 30, 2019.

 

Amends SA 2018 cC‑13.3

4(1)  The City Charters Fiscal Framework Act is amended by this section.

(2)  Section 6(3) is amended by striking out “section 3(2)(a) of the Climate Leadership Act or”.

(3)   Section 1(1)(e)(i) of the Schedule is repealed.

 

Amends SA 2006 cF‑28.1

5(1)  The Fuel Tax Act is amended by this section.

(2)  The heading preceding section 21.1 and sections 21.1 and 21.2 are repealed.

(3)  Section 63 is amended

                            (a)    by repealing subsection (1.2);

                           (b)    in subsection (6)

                                  (i)    by striking out “, the Minister responsible for the Climate Leadership Act or any regulation under that Act”;

                                 (ii)    by striking out “carbon levy,”.

 

Coming into Force and Repeal

Coming into force and repeal

6(1)  Sections 2 to 5 come into force on May 30, 2019.

(2)  Section 2 is repealed on Proclamation.