![]() |
![]() |
Alberta Regulation 220/2004 Municipal Government Act MATTERS RELATING TO ASSESSMENT AND TAXATION REGULATION Filed: October 5, 2004 Made by the Minister of Municipal Affairs (M.O. L:149/04) on September 28, 2004 pursuant to sections 322 and 370 of the Municipal Government Act. Table of Contents 1 Definitions Part 1 Standards of Assessment 2 Mass appraisal 3 Valuation date 4 Valuation standard for a parcel of land 5 Valuation standard for improvements 6 Valuation standard for a parcel and improvements 7 Valuation standard for railway 8 Valuation standard for linear property 9 Valuation standard for machinery and equipment 10 Quality standards 11 When permitted use differs from actual use Part 2 Recording and Reporting Property Information 12 Duty to record information 13 Liability code 14 Duty to provide information to the Minister 15 Corrections or changes Part 3 Equalized Assessment 16 Information provided by municipality under section 319(1) of Act 17 Preparation of equalized assessment 18 Limit on increases in equalized assessments 19 City of Lloydminster Part 4 Assessment Audits 20 Assessment audits Part 5 Property Tax Exemption for Residences and Farm Buildings 21 Definitions 22 Exemptions from property tax 23 Exemptions-Strathcona County 24 Exemptions-Wood Buffalo 25 Exemptions-Mackenzie No. 23 26 Exemptions-Jasper 27 Exemptions-farm buildings Part 6 Repeal, Expiry and Coming into Force 28 Repeal 29 Expiry 30 Coming into force Definitions 1 In this Regulation, (a) "Act" means the Municipal Government Act; (b) "agricultural use value" means the value of a parcel of land based exclusively on its use for farming operations; (c) "assessment level" means, for the property assessment class, the overall ratio of assessments to indicators of market value; (d) "Assessment Quality Minister's Guidelines" means the Alberta Assessment Quality Minister's Guidelines established and maintained by the Department of Municipal Affairs, as amended from time to time; (e) "assessment ratio" means the ratio of the assessment to an indicator of market value for a property; (f) "assessment year" means the year prior to the taxation year; (g) "coefficient of dispersion" means the average percentage deviation of the assessment ratios from the median assessment ratio for a group of properties; (h) "farm building" means any improvement other than a residence, to the extent it is used for farming operations; (i) "farming operations" means the raising, production and sale of agricultural products and includes (i) horticulture, aviculture, apiculture and aquaculture, (ii) the production of livestock as defined in the Livestock and Livestock Products Act, and (iii) the planting, growing and sale of sod; (j) "machinery and equipment" means materials, devices, fittings, installations, appliances, apparatus and tanks other than tanks used exclusively for storage, including supporting foundations and footings and any other thing prescribed by the Minister that forms an integral part of an operational unit intended for or used in (i) manufacturing, (ii) processing, (iii) the production or transmission by pipeline of natural resources or products or by-products of that production, but not including pipeline that fits within the definition of linear property in section 284(1)(k)(iii) of the Act, (iv) the excavation or transportation of coal or oil sands as defined in the Oil Sands Conservation Act, (v) a telecommunications system, or (vi) an electric power system, whether or not the materials, devices, fittings, installations, appliances, apparatus, tanks, foundations, footings or other things are affixed to land in such a manner that they would be transferred without special mention by a transfer or sale of the land; (k) "mass appraisal" means the process of preparing assessments for a group of properties using standard methods and common data and allowing for statistical testing; (l) "median assessment ratio" means the middle assessment ratio when the assessment ratios for a group of properties are arranged in order of magnitude; (m) "overall ratio" means the weighted ratio for a group of properties, calculated using the median assessment ratios for subgroups of properties within that group; (n) "regulated property" means (i) land in respect of which the valuation standard is agricultural use value, (ii) a railway, (iii) linear property, or (iv) machinery and equipment. Part 1 Standards of Assessment Mass appraisal 2 An assessment of property based on market value (a) must be prepared using mass appraisal, (b) must be an estimate of the value of the fee simple estate in the property, and (c) must reflect typical market conditions for properties similar to that property. Valuation date 3 Any assessment prepared in accordance with the Act must be an estimate of the value of a property on July 1 of the assessment year. Valuation standard for a parcel of land 4(1) The valuation standard for a parcel of land is (a) market value, or (b) if the parcel is used for farming operations, agricultural use value. (2) In preparing an assessment for a parcel of land based on agricultural use value, the assessor must follow the procedures set out in the Alberta Farm Land Assessment Minister's Guidelines established and maintained by the Department of Municipal Affairs, as amended from time to time. (3) Despite subsection (1)(b), the valuation standard for the following property is market value: (a) a parcel of land containing less than one acre; (b) a parcel of land containing at least one acre but not more than 3 acres that is used but not necessarily occupied for residential purposes or can be serviced by using water and sewer distribution lines located in land that is adjacent to the parcel; (c) an area of 3 acres located within a larger parcel of land where any part of the larger parcel is used but not necessarily occupied for residential purposes; (d) an area of 3 acres that (i) is located within a parcel of land, and (ii) can be serviced by using water and sewer distribution lines located in land that is adjacent to the parcel; (e) any area that (i) is located within a parcel of land, (ii) is used for commercial or industrial purposes, and (iii) cannot be serviced by using water and sewer distribution lines located in land that is adjacent to the parcel; (f) an area of 3 acres or more that (i) is located within a parcel of land, (ii) is used for commercial or industrial purposes, and (iii) can be serviced by using water and sewer distribution lines located in land that is adjacent to the parcel. (4) An area referred to in subsection (3)(c), (d), (e) or (f) must be assessed as if it is a parcel of land. (5) The valuation standard for strata space, as defined in section 86 of the Land Titles Act, is market value. Valuation standard for improvements 5(1) The valuation standard for improvements is (a) the valuation standard set out in section 7, 8 or 9, for the improvements referred to in those sections, or (b) for other improvements, market value. (2) For the purposes of section 298(1)(y) of the Act, an assessment must be prepared for any farm building located in a city, town, village or summer village. (3) In preparing an assessment for a farm building, the assessor must determine its value based on its use for farming operations. Valuation standard for a parcel and improvements 6(1) When an assessor is preparing an assessment for a parcel of land and the improvements to it, the valuation standard for the land and improvements is market value unless subsection (2) or (3) applies. (2) If the parcel of land is located in a city, town, village or summer village, is used for farming operations and has a farm building located on it, the valuation standard in section 4(1)(b) applies to the land and the exemption in section 22(c) applies to the farm building. (3) If the parcel of land is located in a county, municipal district, improvement district or special area, is used for farming operations and has a farm building located on it, the valuation standard in section 4(1)(b) applies to the land and section 5(3) applies in respect of the farm building. (4) If the improvement is railway, linear property or machinery and equipment, the valuation standard is as set out in section 7, 8 or 9, as the case may be. Valuation standard for railway 7(1) The valuation standard for railway is that calculated in accordance with the procedures referred to in subsection (2). (2) In preparing an assessment for railway, the assessor must follow the procedures set out in the Alberta Railway Assessment Minister's Guidelines established and maintained by the Department of Municipal Affairs, as amended from time to time. Valuation standard for linear property 8(1) The valuation standard for linear property is that calculated in accordance with the procedures referred to in subsection (2). (2) In preparing an assessment for linear property, the assessor must follow the procedures set out in the Alberta Linear Property Assessment Minister's Guidelines established and maintained by the Department of Municipal Affairs, as amended from time to time. (3) For the purposes of section 298(1)(z) of the Act, an assessment must be prepared for machinery and equipment that is part of linear property as described in section 284(1)(k) of the Act, and the assessment must reflect 100% of its value. Valuation standard for machinery and equipment 9(1) The valuation standard for machinery and equipment is that calculated in accordance with the procedures referred to in subsection (2). (2) In preparing an assessment for machinery and equipment, the assessor must follow the procedures set out in the Alberta Machinery and Equipment Assessment Minister's Guidelines established and maintained by the Department of Municipal Affairs, as amended from time to time. (3) For the purposes of section 298(1)(z) of the Act, an assessment must be prepared for machinery and equipment that is not part of linear property as described in section 284(1)(k) of the Act, and the assessment must reflect 77% of its value. Quality standards 10(1) In this section, "property" does not include regulated property. (2) In preparing an assessment for property, the assessor must have regard to the quality standards required by subsection (3) and must follow the procedures set out in the Assessment Quality Minister's Guidelines. (3) The following quality standards must be met in the preparation of an assessment of property: (a) for any stratum, the median assessment ratio and the corresponding coefficient of dispersion must be as follows: Property Type Median Assessment Ratio Coefficient of Dispersion Property containing 1, 2 or 3 dwelling units .950 - 1.050 0 - 15.0 All other property .950 - 1.050 0 - 20.0 (b) the assessment level for the property assessment class must be as follows: Property Assessment Class Assessment Level Residential 1.000 Non-residential 1.000 (4) The assessor must, in accordance with the procedures set out in the Assessment Quality Minister's Guidelines, declare annually that the requirements for assessments have been met. (5) Subsection (3)(b) comes into force on January 1, 2007. When permitted use differs from actual use 11 When a property is used for farming operations or residential purposes and an action is taken under Part 17 of the Act that has the effect of permitting or prescribing for that property some other use, the assessor must determine its value (a) in accordance with its residential use, for that part of the property that is occupied by the owner or the purchaser, or the spouse or adult interdependent partner or dependant of the owner or purchaser, and is used exclusively for residential purposes, or (b) based on agricultural use value, if the property is used for farming operations, unless section 4(3) applies. Part 2 Recording and Reporting Property Information Duty to record information 12 The assessor must, in accordance with the procedures set out in the Assessment Quality Minister's Guidelines, maintain as a record information about a property that is required for the preparation of the assessment roll in respect of that property. Liability code 13 For the purpose of section 303(f.1) of the Act, the liability code for each assessed property must be assigned by the assessor in accordance with the procedures set out in the Assessment Quality Minister's Guidelines. Duty to provide information to the Minister 14(1) For the purposes of section 293(3) of the Act, the assessor must provide the information required by the Minister under that section in accordance with the procedures set out in the Assessment Quality Minister's Guidelines. (2) For the purposes of section 319 of the Act, the return referred to in that section must be prepared and provided to the Minister in accordance with the procedures set out in the Assessment Quality Minister's Guidelines. Corrections or changes 15 For the purposes of section 305.1 of the Act, corrections or changes to an assessment roll must be reported by the assessor in accordance with the procedures set out in the Assessment Quality Minister's Guidelines. Part 3 Equalized Assessment Information provided by municipality under section 319(1) of Act 16(1) On receiving information from a municipality pursuant to section 319(1) of the Act, the Minister must assess the information and determine if the information is acceptable. (2) The information provided pursuant to section 319(1) of the Act must include information to determine assessment levels. (3) If the Minister determines that the information is acceptable, the Minister may use and rely on the information when preparing the equalized assessment for the municipality. (4) If the Minister determines that the information is not acceptable, the Minister must prepare the equalized assessment using whatever information the Minister considers appropriate. Preparation of equalized assessment 17(1) In preparing the equalized assessment for a municipality, (a) the assessments for regulated property that have been valued in accordance with this Regulation require no adjustment, and (b) the assessments for property other than regulated property must be adjusted to reflect an assessment level of 1.000 using the assessment levels determined by the Minister. (2) The total equalized assessment for residential property is calculated in accordance with the following formula: Assessments for 1 residential x assessment level for property residential property (3) The total equalized assessment for non-residential property other than regulated property is calculated in accordance with the following formula: Assessments for 1 non-residential x assessment level for property non-residential property Limit on increases in equalized assessments 18 Pursuant to section 325 of the Act, the Minister may, by order, limit the amount by which equalized assessments for any class of property listed in section 297 of the Act may increase from one year to the next. City of Lloydminster 19 The equalized assessment for the portion of the City of Lloydminster that is in Alberta must reflect assessments as if they were prepared in accordance with the Act and this Regulation. Part 4 Assessment Audits Assessment audits 20(1) The Minister may, from time to time, (a) require annual or detailed audits of assessments, or both, to be performed, and (b) appoint one or more auditors for the purpose of carrying out those audits. (2) An auditor (a) may require the attendance of any officer of a municipality or any other person whose presence the auditor considers necessary during the course of an audit, and (b) has the same powers, privileges and immunities as a commissioner under the Public Inquiries Act. (3) When required to do so by an auditor, the chief administrative officer of a municipality must produce for examination and inspection all books and records of the municipality. (4) When required to do so by an auditor, an assessor must, in accordance with the procedures set out in the Assessment Quality Minister's Guidelines, provide the auditor with any assessment-related information in the assessor's custody and control. (5) Audits under this section must be carried out in accordance with the procedures set out in the Assessment Quality Minister's Guidelines. Part 5 Property Tax Exemption for Residences and Farm Buildings Definitions 21 In this Part, (a) "farm unit" means any number of parcels of land or parts of parcels, or both, that are (i) owned by a farm unit operator, (ii) held by that farm unit operator under a lease, licence or permit from the Crown or a municipality, or (iii) occupied by that farm unit operator with the consent of a person holding the parcels under a lease, licence or permit from the Crown or a municipality on December 31 of the year preceding the year in which the exemption in section 22 applies; (b) "farm unit operator" means (i) the person who is registered under the Land Titles Act as the owner of the fee simple estate in a farm unit, or the spouse or adult interdependent partner of that person, (ii) a person who holds a farm unit under a lease, licence or permit from the Crown or a municipality, or a person who occupies the farm unit with the consent of that holder, and (iii) a person who is purchasing a farm unit from the person referred to in subclause (i). Exemptions from property tax 22 The following are exempt from taxation under Division 2 of Part 10 of the Act: (a) one residence in a farm unit, if the residence is (i) situated in a county, municipal district, improvement district or special area, and (ii) situated on a parcel of not less than one acre, to the extent of the assessment, based on agricultural use value, for the land in the farm unit, to a maximum of $61 540; (b) each additional residence in the farm unit, if the residence is (i) situated in a county, municipal district, improvement district or special area, and (ii) used chiefly in connection with farming operations, to the extent of the assessment, based on agricultural use value, for the land in the farm unit that remains after the exemption is made under clause (a), to a maximum of $30 770 for each additional residence; (c) any farm building in a city, town, village or summer village, to the extent of 50% of its assessment. Exemptions-Strathcona County 23 The following are exempt from taxation under Division 2 of Part 10 of the Act: (a) one residence on a farm unit, if the residence is situated in the rural service area of the specialized municipality of Strathcona County as established by Order in Council numbered 761/95 as amended from time to time to the extent of the assessment, based on agricultural use value, for the land in the farm unit, to a maximum of $61 540 and situated on a parcel of not less than one acre of land; (b) each additional residence in the farm unit, if the residence is situated in the rural service area of the specialized municipality of Strathcona County as established by Order in Council numbered 761/95 as amended from time to time, and used chiefly in connection with farming operations, to the extent of the assessment, based on agricultural use value, for the land in the farm unit that remains after the exemption is made under clause (a) to a maximum of $30 770 for each additional residence. Exemptions-Wood Buffalo 24 The following are exempt from taxation under Division 2 of Part 10 of the Act: (a) one residence in a farm unit, if the residence is situated in the rural service area of the specialized municipality of the Regional Municipality of Wood Buffalo as established by Order in Council numbered 384/95 as amended from time to time, to the extent of the assessment, based on agricultural use value, for the land in the farm unit, to a maximum of $61 540 and situated on a parcel of not less than one acre of land; (b) each additional residence in the farm unit, if the residence is situated in the rural service area of the specialized municipality of the Regional Municipality of Wood Buffalo as established by Order in Council numbered 384/95 as amended from time to time, and used chiefly in connection with farming operations, to the extent of the assessment, based on agricultural use value, for the land in the farm unit that remains after the exemption is made under clause (a) to a maximum of $30 770 for each additional residence. Exemptions-Mackenzie No. 23 25 The following are exempt from taxation under Division 2 of Part 10 of the Act: (a) one residence in a farm unit, if the residence is situated in the specialized municipality of The Municipal District of Mackenzie No. 23 as established by Order in Council numbered 264/99 as amended from time to time to the extent of the assessment, based on agricultural use value, for the land in the farm unit, to a maximum of $61 540 and situated on a parcel of not less than one acre of land; (b) each additional residence in the farm unit, if the residence is situated in the specialized municipality of The Municipal District of Mackenzie No. 23 as established by Order in Council numbered 264/99 as amended from time to time, and used chiefly in connection with farming operations, to the extent of the assessment, based on agricultural use value, for the land in the farm unit that remains after the exemption is made under clause (a) to a maximum of $30 770 for each additional residence. Exemptions-Jasper 26 The following are exempt from taxation under Division 2 of Part 10 of the Act: (a) one residence in a farm unit, if the residence is situated outside of the town of the specialized municipality of the Municipality of Jasper as established by Order in Council numbered 279/2001 as amended from time to time to the extent of the assessment, based on agricultural use value, for the land in the farm unit, to a maximum of $61 540 and situated on a parcel of not less than one acre of land; (b) each additional residence in the farm unit, if the residence is situated outside of the town of the specialized municipality of the Municipality of Jasper as established by Order in Council numbered 279/2001 as amended from time to time, and used chiefly in connection with farming operations to the extent of the assessment, based on agricultural use value, for the land in the farm unit that remains after the exemption is made under clause (a) to a maximum of $30 770 for each additional residence. Exemptions-farm buildings 27 The following are exempt from taxation under Division 2 of Part 10 of the Act: (a) farm buildings located in the specialized municipality of The Municipal District of Mackenzie No. 23 as established by Order in Council numbered 264/99 as amended from time to time; (b) any farm building in a city, town, village or summer village, to the extent of 50% of its assessment; (c) any farm building in the urban service area of the specialized municipality of Strathcona County as established by Order in Council numbered 761/95 as amended from time to time, to the extent of 50% of its assessment; (d) any farm building in the urban service area of the specialized municipality of the Regional Municipality of Wood Buffalo as established by Order in Council numbered 384/95 as amended from time to time, to the extent of 50% of its assessment; (e) any farm building in the town of the specialized Municipality of Jasper as established by Order in Council numbered 279/2001 as amended from time to time, to the extent of 50% of its assessment. Part 6 Repeal, Expiry and Coming into Force Repeal 28 The Matters Relating to Assessment and Taxation Regulation (AR 289/99) is repealed. Expiry 29 For the purpose of ensuring that this Regulation is reviewed for ongoing relevancy and necessity, with the option that it may be repassed in its present or an amended form following a review, this Regulation expires on September 30, 2009. Coming into force 30 This Regulation comes into force on December 1, 2004. -------------------------------- Alberta Regulation 221/2004 Regulations Act MISCELLANEOUS CORRECTION REGULATION Filed: October 5, 2004 Made by the Lieutenant Governor in Council (O.C. 462/2004) on October 5, 2004 pursuant to section 10 of the Regulations Act. 1 The Alberta Bison Commission Plan Regulation (AR 167/2000) is amended in section 8 (a) by renumbering clause (f) as clause (e); (b) by renumbering clause (g) as clause (f); (c) by renumbering clause (h) as clause (g). 2 The Alberta Treasury Branches Regulation (AR 187/97) is amended in section 23(1)(a)(ii) (a) in paragraph (B) by striking out "Alberta Treasury Branches'" and substituting "ATB's"; (b) in paragraph (C) by striking out "ATB' " wherever it occurs and substituting "ATB's". 3 The Authorized Accredited Agencies Regulation (AR 184/95) is amended (a) in clause (c) of section 1 by striking out "an signed agreement" and substituting "a signed agreement"; (b) in section 7 by striking out "Schedule 10 of the Government Organization Act" and substituting "Schedule 10 to the Government Organization Act". 4 The Automotive Business Regulation (AR 192/99) is amended (a) in section 1(i) by striking out "Highway Traffic Act" wherever it occurs and substituting "Traffic Safety Act"; (b) in section 1(i)(ii) by striking out "the Off-highway Vehicle Act" and substituting "section 117 of the Traffic Safety Act". 5 The Bee Regulation (AR 194/2003) is amended in section 3 by striking out "Apiculturalist" wherever it occurs and substituting "Apiculturist". 6 The Canmore Undermining Exemption from Liability Regulation (AR 113/97) is amended (a) in section 1(1) by renumbering it as section 1; (b) by repealing section 1(c) and (d) and substituting the following: (c) "designated land" means designated land as defined in the Canmore Undermining Review Regulation; (d) "development" means development as defined in section 616(b) of the Municipal Government Act by a person other than Canmore or Canmore's agents; 7 The Canmore Undermining Review Regulation (AR 114/97) is amended (a) in section 3 by striking out "Subdivision and Development Regulation (AR 212/95)" wherever it occurs and substituting "Subdivision and Development Regulation (AR 43/2002)"; (b) in Schedule 2 in the legal description of area EE by striking out "therof" and substituting "thereof". 8 The Castle Special Management Area Forest Land Use Zone Regulation (AR 49/98) is amended in section 1(b) by striking out "Highway Traffic Act" and substituting "Traffic Safety Act". 9 The Civil Enforcement Regulation (AR 276/95) is amended in Schedule 4 (a) in Form 1 (i) by striking out "Civil Enforcement Agency Filing Number" and substituting "Civil Enforcement Agency File Number"; (ii) by striking out the 2nd "of" in "in order to realize the sum of of"; (b) in Form 3 by striking out "License Number" and substituting "Licence Number"; (c) in Form 4 by striking out "subject matter" and substituting "subject-matter"; (d) in Form 9 by striking out "this this solemn" and substituting "this solemn"; (e) in Form 9.1 by striking out "Civil Enforcement Agency File No." and substituting "Civil Enforcement Agency File Number". 10 The Condominium Property Regulation (AR 168/2000) is amended in section 46(a)(i) by striking out "Highway Traffic Act" and substituting "Traffic Safety Act". 11 The Designation of Trades and Businesses Regulation (AR 178/99) is amended (a) in section 1(2)(b) by striking out "Highway Traffic Act" wherever it occurs and substituting "Traffic Safety Act"; (b) in section 1(2)(b)(ii) by striking out "the Off-highway Vehicle Act" and substituting "section 117 of the Traffic Safety Act"; (c) in section 3(3)(k) by striking out "under Bank Act" and substituting "under the Bank Act"; (d) in section 3(3)(u) by striking out "or"; (e) in section 3(3)(v) by adding "or" after "Regulation,". 12 The Electronic Transactions Act Designation Regulation (AR 35/2003) is amended in the Schedule by striking out "Alberta Motor Transport Board" and "Driver Control Board" and substituting "Alberta Transportation Safety Board". 13 The Employment Standards Regulation (AR 14/97) is amended in section 39(a)(ii) by striking out "licensed as a public vehicle as defined in the Motor Transport Act" and substituting "registered as a commercial vehicle as defined in the Traffic Safety Act". 14 The Family Support for Children with Disabilities Regulation (AR 140/2004) is amended in Form 1 of the Schedule by striking out "THIS AGREEMENT IN MADE" and substituting "THIS AGREEMENT IS MADE". 15 The Fatality Inquiries Regulation (AR 65/2000) is amended in section 6 by striking out "a pedestrian as defined in the Highway Traffic Act" and substituting "a pedestrian as defined in the Traffic Safety Act". 16 The Forest Land Use and Management Regulations (AR 197/76) are amended (a) in section 1(b) by striking out "The Highway Traffic Act, 1975" and substituting "the Traffic Safety Act"; (b) in section 1(c) by striking out "the Off-highway Vehicle Act" and substituting "section 117 of the Traffic Safety Act". 17 The Forest Recreation Regulation (AR 343/79) is amended in section 1(1)(e) by striking out "The Highway Traffic Act, 1975" and substituting "the Traffic Safety Act". 18 The Fuel Tax Regulation (AR 388/87) is amended (a) in section 1(1)(f) and (f.1) by striking out "Motor Vehicle Administration Act" wherever it occurs and substituting "Operator Licensing and Vehicle Control Regulation (AR 320/2002)"; (b) by repealing section 1(1)(f.1)(iii) and substituting the following: (iii) is classified as a Class 2 commercial vehicle under the Operator Licensing and Vehicle Control Regulation (AR 320/2002), and 19 The Liability Protection Regulation (AR 66/2004) is amended (a) in section 2(c) by striking out "black start service person" and substituting "black start service provider"; (b) in section 4(1) by striking out "person"; (c) in section 4(3) by striking out "black start service person" and substituting "black start service provider". 20 The Livestock Transportation Regulation (AR 22/99) is amended in section 1(1)(d) by striking out "Highway Traffic Act" and substituting "Traffic Safety Act". 21 The Management Employees Pension Plan (AR 367/93) is amended in section 49(1) by striking out "an alterative" and substituting "an alternative". 22 The Metallic and Industrial Minerals Royalty Regulation (AR 350/93) is amended by repealing section 14(a) and (b) and substituting the following: (a) "lease" means an agreement granting rights to or in respect of salt; (b) "salt" means a chemical compound, other than water, that is (i) formed by a chemical reaction between an acid and a base and that is soluble in water, and (ii) vested in or belongs to the Crown in right of Alberta, and includes sodium carbonate, sodium sulphate or any other mineral extracted in salt form that is vested in or belongs to the Crown in right of Alberta; 23 The Mines and Minerals Administration Regulation (AR 262/97) is amended in section 22(3)(b) by striking out "the Alberta Treasury Branches" and substituting "Alberta Treasury Branches". 24 The Miscellaneous Correction Regulation (AR 108/2004) is amended by repealing section 6. 25 The Motor Vehicle Accident Claims Regulation (AR 189/98) is amended (a) in section 3 by striking out "Motor Vehicle Administration Act" and substituting "Traffic Safety Act"; (b) in section 4(a) by striking out "Regulations under the Motor Vehicle Administration Act (AR 22/76)" and substituting "Operator Licensing and Vehicle Control Regulation (AR 320/2002)"; (c) in section 4(b) by striking out "Motor Transport Act or the Motor Vehicle Administration Act" and substituting "Traffic Safety Act"; (d) in section 7 by striking out "section 11(3) and (4)" and substituting "section 10(3) and (4)". 26 The Motor Vehicle Propane Conversions Regulation (AR 210/2001) is amended in section 1(f) by striking out "Motor Vehicle Administration Act" and substituting "Traffic Safety Act". 27 The Outdoor Power Equipment Technician Trade Regulation (AR 47/2001) is amended in section 13(b) of Part 4 by striking out "licensed under the Motor Vehicle Administration Act or the Traffic Safety Act" and substituting "registered under the Traffic Safety Act". 28 The Property and Assets (Transitional) Regulation (AR 14/95) is amended in sections 1(1) and 10 by striking out "become" and substituting "becomes". 29 The Provincial Court Judges and Masters in Chambers Compensation Regulation (AR 176/98) is amended (a) in section 6 by striking out "chief judge" and substituting "Chief Judge"; (b) in section 2(3) of Schedule 1 by striking out "Personal Administration Office" and substituting "the Personnel Administration Office". 30 The Railway Regulation (AR 177/2002) is amended in sections 5(3), 6(5) and 42(1)(b) and (h) by striking out "Alberta Motor Transport Board" and substituting "Alberta Transportation Safety Board". 31 The Railway (Transitional) Regulation (AR 178/2002) is amended in section 5(3) by striking out "Alberta Motor Transport Board" and substituting "Alberta Transportation Safety Board". 32 The Recreational Access Regulation (AR 228/2003) is amended in section 1(1)(g) by striking out "the Off-highway Vehicle Act" and substituting "section 117 of the Traffic Safety Act". 33 The Regional Health Authorities Foundations Regulation (AR 16/95) is amended (a) in section 10 by striking out "out of pocket" and substituting "out-of-pocket"; (b) in section 14(b) by striking out "benefited" and substituting "benefitted". 34 The Registry Services (Non-Payment of Fees) Regulation (AR 28/98) is amended in section 6 by striking out "Motor Vehicle Administration Act" wherever it occurs and substituting "Traffic Safety Act". 35 The Regulations Act Regulation (AR 288/99) is amended in section 17(1)(q) by striking out "Highway Traffic Act" and substituting "Traffic Safety Act". 36 The Regulations Under the Amusements Act (AR 72/57) are amended in section 20a(2) by striking out "Highway Traffic Act" and substituting "Traffic Safety Act". 37 The Staff, Vehicle and Equipment Regulation (AR 45/99) is amended (a) in section 2 by striking out "Alberta Prehospital Professions Association" wherever it occurs and substituting "Alberta College of Paramedics"; (b) in section 13(2) by striking out "Motor Vehicle Administration Order (AR 25/76)" and substituting "Operator Licensing and Vehicle Control Regulation (AR 320/2002)". 38 The Surrogate Rules (AR 130/95) are amended in Schedule 3 in Form ACC 4 by striking out the 2nd number "4." under the heading "DIRECTION" and substituting "4.1.". 39 The Wildlife Regulation (AR 143/97) is amended in section 3(hh) by striking out "the Off-highway Vehicle Act" and substituting "section 117 of the Traffic Safety Act". -------------------------------- Alberta Regulation 222/2004 Farm Implement Act FARM IMPLEMENT AMENDMENT REGULATION Filed: October 5, 2004 Made by the Lieutenant Governor in Council (O.C. 464/2004) on October 5, 2004 pursuant to section 30 of the Farm Implement Act. 1 The Farm Implement Regulation (AR 204/83) is amended by this Regulation. 2 Section 1 is amended (a) in clause (b) by striking out "Motor Vehicle Administration Act" and substituting "Traffic Safety Act"; (b) by repealing clause (f) and substituting the following: (f) off-highway vehicles as defined in the Traffic Safety Act, snow ploughs and snow blowers; 3 Section 2(1)(a), (b), (2) and (3) is amended by striking out "the Schedule" and substituting "Schedule 1". 4 Section 8.3 is amended (a) by adding the following after subsection (1): (1.1) Despite subsection (1), when the term of office of a member appointed pursuant to subsection (1)(e), (f) or (g) expires or is about to expire or an alternative member is acting in the place of a member under subsection (1)(e), (f) or (g) who has missed 3 Board meetings in a row or is unable to act, the members of the Board who are not appointed by the Minister (a) must request each of the organizations listed in Schedule 2 to submit the name of nominees, and (b) within a reasonable time of making a request under clause (a), must appoint a person from the nominees as a member of the Board and, if there is no alternate member, must appoint a person as an alternate member to act in the place of the person appointed as a member when the person is absent or unable to act. (b) by adding the following after subsection (3): (3.1) Despite subsections (2), (3) and (8), a term of office continues and is deemed to be filled until an alternate member or a replacement member is appointed. (c) in subsection (4) by striking out "appointed pursuant to subsection (1)(e), (f) or (g)" and substituting "not appointed pursuant to subsection (1)(a), (b), (c) or (d)"; (d) in subsections (5) and (6) by striking out "subsection (1)" and substituting "subsection (1)(b), (c) or (d)"; (e) by adding the following after subsection (6): (7) If a member appointed pursuant to subsection (1.1) is unable to carry out the duties of a member or misses 3 Board meetings in a row and the alternate member appointed pursuant to subsection (1.1) is absent or unable to act, the Board must appoint a member and an alternate member in accordance with subsection (1.1) as replacements. (8) Despite subsection (3), if a person is appointed as a member or as an alternate member pursuant to subsection (7), the term of the persons who are appointed continues to the end of the term of the member who was unable to carry out duties. 5 The Schedule is amended by striking out "SCHEDULE" and substituting "Schedule 1". 6 The following is added after Form F of Schedule 1: Schedule 2 List of Organizations 1 The following is the list of organizations for the purpose of section 8.3(1.1): (a) Alberta Beef Producers; (b) Alberta Canola Producers Commission; (c) Alberta Chicken Producers; (d) Alberta Pulse Growers Commission; (e) Alberta Sugar Beet Growers; (f) Potato Growers of Alberta; (g) Wild Rose Agricultural Producers. Alberta Regulation 223/2004 Tobacco Tax Act TOBACCO TAX AMENDMENT REGULATION Filed: October 5, 2004 Made by the Lieutenant Governor in Council (O.C. 466/2004) on October 5, 2004 pursuant to section 48 of the Tobacco Tax Act. 1 The Tobacco Tax Regulation (AR 273/83) is amended by this Regulation. 2 Section 1 is amended (a) by renumbering clause (a) as clause (a.1) and by adding the following before clause (a.1): (a) "calendar week" means the 7-day period beginning on Monday and ending on Sunday; (b) in clause (a.1) by adding ", tobacco sticks" after "cigarettes"; (c) in clause (b) by adding "tobacco sticks or" after "cigarettes or"; (d) by repealing clauses (c) and (d) and substituting the following: (c) "cigar" means a roll intended for smoking, the filler, binder or wrapper of which consists in whole or in part of natural or reconstituted leaf tobacco, and that is likely to be offered to or purchased by the public as a cigar, cigarillo or cheroot; (d) "cigarette" means a roll, tubular construction or preformed plug intended for smoking that (i) consists in whole or in part of fine cut or uncut tobacco, (ii) contains no more than 25% reconstituted leaf tobacco by weight, (iii) is wrapped in a paper wrapper, and (iv) is likely to be offered to or purchased by the public as a cigarette, and where any cigarette exceeds 102 mm in length, each 76 mm or less of the cigarette shall be considered to be a separate cigarette; (e) in clause (g) by adding "or tobacco stick" after cigarette"; (f) in clause (m) by adding ", tobacco sticks" after "fine cut tobacco"; (g) by adding the following after clause (o): (p) "tobacco stick" means a product that meets the definition of a cigarette except that at the time of sale to the consumer it is not wrapped in the paper wrapper required for smoking, and where any tobacco stick exceeds 90 mm in length, each 60 mm or less of the tobacco stick shall be considered to be a separate tobacco stick. 3 Section 10(4)(a) is amended by striking out "90 days" and substituting "one year". 4 Section 12.1 is repealed. 5 Section 12.3(3)(d) is amended (a) by adding ", tobacco sticks" after "cigarettes"; (b) by striking out "products". 6 Section 13(1.1) is amended (a) by adding ", tobacco sticks" after "cigarettes" wherever it occurs; (b) by striking out "as defined in the Excise Tax Act (Canada)". 7 Section 14.1 is amended by adding the following after subsection (3): (4) A marking permit holder shall obtain all tear tape used to mark tobacco for sale in Alberta from a person who is a holder of a licence under section 14.9 to produce tear tape. 8 Section 14.2 is amended by adding ", tobacco sticks" after "cigarettes". 9 Section 14.4 is amended (a) in subsection (1) by adding "or tobacco sticks" after "cigarettes"; (b) in subsection (5) by adding ", tobacco sticks" after "cigarettes". 10 Section 14.7(1)(b) is amended by striking out "as defined in the Excise Tax Act (Canada)". 11 Section 14.8(1) is amended by adding ", tobacco sticks" after "cigarettes". 12 The following is added after section 14.81: 14.9(1) No person shall produce tear tape for use in Alberta except under the authority of a licence issued by the Minister under this section. (2) The Minister may, on application by a person who agrees to comply with this section, issue a licence authorizing the applicant to produce tear tape for use in Alberta. (3) A licensee under this section shall (a) take reasonable steps to ensure the security of tear tape in its possession, (b) mark the tear tape produced by the licensee in a manner approved by the Minister that enables the tear tape to be identified as having been produced by the licensee, (c) keep accurate records of the quantity of tear tape (i) produced by the licensee, (ii) sold by the licensee, and (iii) maintained in the licensee's inventory, (d) allow a peace officer or an employee or agent of the Government of Alberta reasonable access to the records referred to in clause (c) for the purpose of auditing the licensee's compliance with this section, (e) provide to the Minister, on request, any records required to be kept under this section, and (f) ensure that tear tape produced by the licensee is sold only to persons who have obtained a permit under section 14.1(1). (4) The Minister may (a) refuse to issue a licence under this section to an applicant who fails to satisfy the Minister that he or she will comply with subsection (3), and (b) suspend or cancel a licence issued under this section if the licensee fails to comply with subsection (3). 14.91(1) Any person required to keep records under section 14.9 shall retain those records, together with every account and voucher necessary to verify the information contained in the records, until the expiration of 4 years from the end of the last fiscal year to which the records relate. (2) Notwithstanding subsection (1), if the Minister is of the opinion that it is necessary for the administration of the Tobacco Tax Act and this Regulation, the Minister may, by a demand served personally or by registered letter or certified mail, require any person who is required to keep records under section 14.9 to retain those records, together with every account and voucher necessary to verify the information contained in the records, for any longer period specified in the demand. 13 Sections 7 and 12 come into force on April 1, 2005. -------------------------------- Alberta Regulation 224/2004 Apprenticeship and Industry Training Act DESIGNATION OF COMPULSORY CERTIFICATION TRADES REGULATION Filed: October 5, 2004 Made by the Lieutenant Governor in Council (O.C. 475/2004) on October 5, 2004 pursuant to section 21 of the Apprenticeship and Industry Training Act. Designated occupations 1(1) The following occupations are designated as compulsory certification trades: (a) rig technician. (2) For each of the compulsory certification trades designated under subsection (1), an apprenticeship program in that trade is hereby established. Expiry 2 For the purpose of ensuring that this Regulation is reviewed for ongoing relevancy and necessity, with the option that it may be repassed in its present or an amended form following a review, this Regulation expires on March 31, 2010. Coming into force 3 This Regulation comes into force on June 1, 2005. -------------------------------- Alberta Regulation 225/2004 Mines and Minerals Act NATURAL GAS ROYALTY REGULATION, 2002 AMENDMENT REGULATION Filed: October 6, 2004 Made by the Lieutenant Governor in Council (O.C. 476/2004) on October 5, 2004 pursuant to section 36 of the Mines and Minerals Act. 1 The Natural Gas Royalty Regulation, 2002 (AR 220/2002) is amended by this Regulation. 2 Section 1 is amended by adding the following after clause (j): (j.1) "cost of conservation gas" means the cost of conservation gas determined in accordance with section 7(5) of Schedule 1; 3 Section 6 is amended by adding the following after subsection (11): (12) The Minister may, by order, for October, 2004 and for each subsequent production month, prescribe the following: (a) an adjustment factor for the month for any well event completed in the interval from the top of the Wabiskaw member to the base of the McMurray Formation in the Athabasca Oil Sands Area; (b) a quantity of conservation gas for the month for any well event perforated in the interval from the top of the Wabiskaw member to the base of the McMurray Formation in the Athabasca Oil Sands Area and from which no production is recovered during the month. (13) The Minister may, by order, designate any well event as a technical solution pilot well event. (14) The adjustment factor for a well event for a production month is deemed to be zero if (a) the Minister does not prescribe an adjustment factor for the well event for the production month, or (b) the well event is designated as a technical solution pilot well event. (15) For the purpose of subsection (12), the Athabasca Oil Sands Area is the strata and area designated as the Athabasca Oil Sands Area by the Board pursuant to the Oil Sands Conservation Act as of October 1, 2004, and includes any pool that lies in whole or in part within that strata and area. 4 Section 19 is amended by adding the following after subsection (6): (7) In determining royalty compensation for the purposes of subsection (2)(b), no reduction shall be made in respect of the cost of conservation gas. 5 Section 21 is amended by adding the following after subsection (3): (3.1) In estimating royalty compensation for the purposes of subsection (3)(a), no reduction shall be made in respect of the cost of conservation gas. 6 Schedule 1 is amended (a) in section 2 (i) by striking out the formula in subsection (1) and substituting the following: GR% = [MiR%(MiQ)+ER%(EiQ)+PR%(PiQ)+BR%(BiQ)+PPR%(PPiQ)] + [C% x AF] MiQ + EiQ + PiQ + BiQ + PPiQ (ii) by adding the following after the element PPR% in the list of elements set out in subsection (1): C% is the percentage determined in accordance with section 3.1 of this Schedule with respect to the well event from which the gas is recovered; AF is the adjustment factor for the well event prescribed or determined pursuant to section 6(12)(a) or (14) of this Regulation. (b) in section 3 (i) by striking out the formula in subsection (2) and substituting the following: GR% = RC - [ (RM - .05) x (16.9 - ADP)2 ] + [C% x AF] 16.92 (ii) in subsection (2) by adding the following at the end of subsection (2): C% is the percentage determined in accordance with section 3.1 of this Schedule with respect to the well event from which the gas is recovered; AF is the adjustment factor for the well event prescribed or determined pursuant to section 6(12)(a) or (14) of this Regulation. (c) by adding the following after section 3: Calculation of C% 3.1(1) Subject to subsection (2), C% for a production month for each well event completed in the same pool is the percentage specified in column 2 of the Table following this section that corresponds to the number of months set out in the Table that have expired from and after the earliest production month during which (a) production from any of those well events is shut in pursuant to an order or other decision of the Board requiring production from the well event to be shut in, or (b) any of those well events that never commenced production due to an order or other decision of the Board precluding the recovery of production from the well event are completed in the interval referred to in section 6(12)(a) of this Regulation. (2) For production months following the production month in which the total royalty compensation received for the additional royalty share payable by virtue of the [C% x AF] component of the formulas in sections 2 and 3 of this Schedule equals the total cost of conservation gas calculated under section 7(5) of this Schedule for all royalty clients, C% shall be zero for all well events. Table Column 1 Months Expired Column 2 C% 12 to 23 months 1% 24 to 35 months 2% 36 to 47 months 3% 48 to 59 months 4% 60 to 71 months 5% 72 to 83 months 6% 84 to 95 months 7% 96 to 107 months 8% 108 to 119 months 9% 120 months or more 10% (d) in section 7 (i) by repealing subsection (1) and substituting the following: Calculation of royalty compensation for gas 7(1) Subject to subsections (2), (3) and (4), the royalty compensation payable to the Crown in respect of the Crown's royalty share of gas for a production month is (a) an amount calculated by multiplying the quantity of the royalty share by the Net Gas Reference Price for the gas for that production month, or (b) if the royalty client in relation to the gas is eligible under section 8 of this Schedule to calculate royalty compensation for the production month on the basis of the client's corporate average price, an amount calculated by multiplying the quantity of the royalty share by the royalty client's corporate average price for gas and ethane for the year in which the production month occurs, and by subsequently reducing the amount so calculated to an amount not less than zero by subtracting the cost of conservation gas of the royalty client for the production month. (ii) in subsection (3) by adding "before that amount is reduced by the cost of conservation gas" after "under subsection (1)(a)"; (iii) in subsection (4) by adding "without any reduction in respect of the cost of conservation gas" after "in accordance with subsection (1)(a); (iv) by adding the following after subsection (4): (5) The cost of conservation gas of a royalty client for a production month shall be determined in accordance with the following formula: C = .5 [(SQ x .8) (GRP - $.4293 per GJ)] where C is the cost of the conservation gas of the royalty client for the production month; SQ is the aggregate of the quantities of conservation gas prescribed pursuant to section 6(12)(b) of this Regulation for the production month for all the well events for which the royalty client is during the month, the operator according to the records of the Department; GRP is the Gas Reference Price prescribed for the production month under section 6(1) of this Regulation. Alberta Regulation 226/2004 Marketing of Agricultural Products Act ALBERTA CHICKEN PRODUCERS MARKETING AMENDMENT REGULATION Filed: October 7, 2004 Made by the Alberta Chicken Producers on August 18, 2004 pursuant to sections 26 and 27 of the Marketing of Agricultural Products Act. 1 The Alberta Chicken Producers Marketing Regulation (AR 3/2000) is amended by this Regulation. 2 Section 45 is amended by striking out "November 30, 2004" and substituting "May 31, 2012". THE ALBERTA GAZETTE, PART II, OCTOBER 30, 2004