(Consolidated up to 68/2008)

ALBERTA REGULATION 21/2006

Alberta Personal Income Tax Act

ALBERTA RESOURCE REBATE REGULATION

Table of Contents

                1       Definitions

                2       Prescribed dates

                3       Additional entitled individuals

                4       Qualified dependants

                5       Amount of refund

                6       Collection, use and disclosure of personal information

Definitions

1   In this Regulation, “independent minor” means a minor who

                                 (a)    is married or is an adult interdependent partner,

                                 (b)    is widowed,

                                 (c)    is divorced,

                                 (d)    is the parent of at least one child, or

                                 (e)    is living independently,

but does not include a youth who is the subject of a custody agreement or a family enhancement agreement under section 57.2 of the Child, Youth and Family Enhancement Act.

Prescribed dates

2   The date for the purposes of section 35.2(1)(b) of the Act is November 1, 2005.

Additional entitled individuals

3   For the purposes of section 35.2(1)(d) of the Act, the following individuals or classes of individuals are deemed to have made an overpayment on account of the individual’s liability under this Regulation for the 2005 taxation year:

                                 (a)    a person

                                           (i)    who was resident in Alberta on September 1, 2005 but did not file a 2004 Canadian Tax return because they were not resident in Canada at any time in 2004, and

                                          (ii)    who files a return in Canada for the 2005 taxation year on or before December 31, 2006;

                                 (b)    an independent minor who was resident in Alberta on September 1, 2005 and files a return in Canada for the 2004 taxation year on or before December 31, 2006 but does not include a minor

                                           (i)    who, as of January 1, 2006, was a qualified dependent, or

                                          (ii)    who, on November 1, 2005, was the subject of a custody agreement or a family enhancement agreement under section 57.2 of the Child, Youth and Family Enhancement Act.

Qualified dependants

4   For the purposes of section 35.1(1)(c)(i)(B) of the Act, the following are qualified dependents with respect to an eligible individual not resident in Alberta on September 1, 2005 but who becomes resident in Alberta before January 1, 2006,

                                 (a)    a child born to or adopted by the eligible individual before January 1, 2006 while the eligible individual was resident in Alberta;

                                 (b)    a child of the individual who at the time of death was resident in Alberta and who died before January 1, 2006 while the eligible individual was resident in Alberta.

Amount of refund

5   The amount of a refund of an overpayment that may be paid to an eligible individual described in section 4 is $400 in respect of each qualified dependant referred to in section 4.

Collection, use and disclosure of personal information

6(1)  In this section,

                                 (a)    “applicant” means an individual described in section 3(b) or an individual who did not receive a refund but who believes he or she is eligible for it;

                                 (b)    “personal information” and “public body” have the meaning given to them in the Freedom of Information and Protection of Privacy Act.

(2)  The Provincial Minister may, for the purpose of administering Part 1, Division 4.1 of the Act,

                                 (a)    collect personal information from public bodies and the Canada Revenue Agency, and use the information collected, and

                                 (b)    disclose personal information to public bodies and the Canada Revenue Agency.

(3)  Notwithstanding the generality of subsection (2), an applicant must, on the application required by the Provincial Minister,

                                 (a)    provide at least the following personal information:

                                           (i)    the applicant’s name, address, telephone number, date and place of birth and social insurance number;

                                          (ii)    proof satisfactory to the Provincial Minister that the applicant was resident in Alberta on September 1, 2005;

                                         (iii)    an explanation as to why the applicant believes he or she is eligible for the refund;

                                         (iv)    any other information necessary for the Provincial Minister to determine the applicant’s eligibility to receive the refund,

                                     and

                                 (b)    provide consent to the Provincial Minister to collect and disclose, subject to subsection (4), personal information about the applicant that the Provincial Minister considers necessary in order to determine the applicant’s eligibility to receive the refund of an overpayment and to administer the payment of the refund.

(4)  Information referred to in subsection (3)(b) may only be collected from and disclosed to the Canada Revenue Agency, the Department of Children and Youth Services and the Department of Solicitor General and Public Security.

(5)  The Solicitor General and Minister of Public Security may, for the purpose of determining if section 35.1(2) of the Act apples to an individual, disclose personal information to the Canada Revenue Agency.

AR 21/2006 s6;68/2008