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