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Alberta Regulation 227/2004
Hospitals Act
CROWN'S RIGHT OF RECOVERY (MINISTER OF REVENUE) 
AMENDMENT REGULATION
Filed: October 18, 2004
Made by the Minister of Revenue (M.O. 02/04) on October 4, 2004 pursuant to 
section 96(3)(c) of the Hospitals Act. 
1   The Crown's Right of Recovery (Minister of Revenue) 
Regulation (AR 219/96) is amended by this Regulation.

2   Section 5(b) is repealed and the following is substituted:
	(b)	the sum of
	(i)	5% of the unpaid amount, if any, required to be paid 
under section 86 of the Act on the required filing date of 
March 15, and
	(ii)	1% of the unpaid amount, if any, required to be paid 
under section 86 of the Act on the 15th day of each 
subsequent month in which the report remains unfiled.

3   This Regulation does not apply with respect to a failure 
to comply with section 87(1) of the Act if the Minister of 
Revenue has, before this Regulation comes into force, 
assessed a penalty referred to in section 87(3) of the Act 
with respect to that failure.


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Alberta Regulation 228/2004
Municipal Government Act
THE TOWN OF VULCAN AND VULCAN COUNTY 
INVESTMENT REGULATION
Filed: October 18, 2004
Made by the Minister of Municipal Affairs (M.O. L:143/04) on August 31, 2004 
pursuant to section 250(4) of the Municipal Government Act. 
Definitions
1   In this Regulation,
	(a)	"Act" means the Municipal Government Act;
	(b)	"municipality" means
	(i)	The Town of Vulcan;
	(ii)	Vulcan County.
Additional investments
2   In addition to the investments referred to in section 250(2) of the 
Act and section 2 of the Investment Regulation (AR 66/2000), a 
municipality may invest its money in the purchase of electronic 
equipment, to a maximum amount of $40 000, in support of the 
wireless internet services partnership between the municipalities and 
Wild Rose Networks Inc.
Expiry
3  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 December 31, 2005.


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Alberta Regulation 229/2004
Police Act
EXEMPTED AREAS POLICE SERVICE AGREEMENTS REGULATION
Filed: October 18, 2004
Made by the Solicitor General (M.O. 12/2004) on October 12, 2004 pursuant to 
section 62 of the Police Act. 
Table of Contents
	1	Definitions
	2	Application of Act and regulations
	3	Modified application of AR 357/90
	4	Transitional
	5	Expiry
Definitions
1   In this Regulation,
	(a)	"Act" means the Police Act;
	(b)	"Exempted Area Police Service" means a police service that 
is established by an entity and operated in accordance with an 
Exempted Area Police Service Agreement;
	(c)	"Exempted Area Police Service Agreement" means an 
agreement under section 5(1)(b) of the Act between the 
Minister and an entity that
	(i)	provides for policing in an area of Alberta that is 
exempted under section 5(1)(a) of the Act, and
	(ii)	is designated by the Minister as an Exempted Area 
Police Service Agreement for the purposes of this 
Regulation;
	(d)	"Exempted Area Special Constable" means a person who is a 
special constable appointed under section 42 of the Act and is 
employed by an entity in accordance with an Exempted Area 
Police Service Agreement.
Application of Act and regulations
2(1)  Subject to this section, the following enactments apply in respect 
of Exempted Area Police Services and Exempted Area Special 
Constables:
	(a)	sections 17, 32 and 37(1) of the Act and Part 5 of the Act, 
except sections 49 and 50;
	(b)	the Police Service Regulation (AR 356/90), except sections 
1(g)(i), 3(4), 4 and 6(3).
(2)  For the purposes of subsection (1), a reference in the provisions 
referred to in subsection (1)
	(a)	to "commission", except in section 3(2) of the Police Service 
Regulation (AR 356/90), shall be read as a reference to a 
police commission established by an entity in accordance 
with an Exempted Area Police Service Agreement;
	(b)	to "commission" in section 3(2) of the Police Service 
Regulation (AR 356/90) shall be read as a reference to 
"Solicitor General";
	(c)	to "police service", except in section 4(1)(c)(iii) and (2) of 
the Special Constable Regulation (AR 357/90), shall be read 
as a reference to an Exempted Area Police Service;
	(d)	to "police officer" shall be read as a reference to an 
Exempted Area Special Constable;
	(e)	to "council" shall be read as a reference to an entity that is a 
party to an Exempted Area Police Service Agreement;
	(f)	to "chief of police" shall be read as a reference to the chief of 
an Exempted Area Police Service.
(3)  The interpretative provisions in subsection (2) do not apply in 
respect of references in sections 45(5) and (6) and 46 of the Act to 
another police service or to the chief of police of or a police officer in 
that other police service.
(4)  For the purposes of this Regulation, the reference in section 3(1) of 
the Police Service Regulation (AR 356/90) to section 36 of the Act 
shall be read as a reference to section 42 of the Act.
Modified application of AR 357/90
3(1)  The Special Constable Regulation (AR 357/90) continues to 
apply in respect of Exempted Area Special Constables, subject to the 
modifications made by this section.
(2)  Sections 9(1) and (2) and 11 of the Special Constable Regulation 
(AR 357/90) do not apply.
Transitional
4   Where on the coming into force of this Regulation a disciplinary 
proceeding has been commenced against an Exempted Area Special 
Constable, the proceeding continues to be subject to the Act and 
regulations as if this Regulation had not been made.
Expiry
5   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 August 31, 2014.



Alberta Regulation 230/2004
Alberta Health Care Insurance Act
CHIROPRACTIC BENEFITS AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Minister of Health and Wellness (M.O. 107/2004) on October 18, 2004 
pursuant to section 17 of the Alberta Health Care Insurance Act. 
1   The Chiropractic Benefits Regulation (AR 268/95) is 
amended by this Regulation.

2   The following is added after section 2:
Benefits not payable
2.1   Notwithstanding section 2, no benefits are payable for 
chiropractic services
	(a)	provided in respect of an injury or injuries to which the 
Diagnostic and Treatment Protocols Regulation 
(AR 122/2004) applies and that are diagnosed and treated in 
accordance with the protocols under that Regulation, and
	(b)	for which an insurer is liable to pay pursuant to the  
Automobile Accident Insurance Benefits Regulations 
(AR 352/72).


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Alberta Regulation 231/2004
Apprenticeship and Industry Training Act
DESIGNATED OCCUPATIONS AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Minister of Learning on October 19, 2004 pursuant to section 36(1) of 
the Apprenticeship and Industry Training Act. 
1   The Designated Occupations Regulation (AR 57/99) is 
amended by this Regulation.

2   The following is added after section 1.1:
Petroleum services occupations
1.2   The following occupations are designated as designated 
occupations:
	(a)	well testing services supervisor;
	(b)	oil and gas transportation services.

3   Section 4 is amended
	(a)	in subsection (1) by striking out "section 1.1" and 
substituting "sections 1.1 and 1.2";
	(b)	by adding the following after subsection (2):
(3)  For the purpose of ensuring that section 1.2 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, 
section 1.2 expires on March 31, 2010.

4   This Regulation comes into force on January 1, 2005.


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Alberta Regulation 232/2004
Lloydminster Municipal Amalgamation Act
LLOYDMINSTER CHARTER AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 485/2004) on October 19, 2004 
pursuant to section 12 of the Lloydminster Municipal Amalgamation Act. 
1   The Lloydminster Charter (AR 43/79) is amended by this 
Regulation.

2   Section 118(8) is amended by striking out "The Tax 
Recovery Act of Alberta or The Tax Enforcement Act of 
Saskatchewan," and substituting "Part VIII,".

3   Section 127.31 is amended
	(a)	in subsection (1) by striking out "subsection 260(3)" 
and substituting "section 482";
	(b)	in subsection (4)(a) by striking out "section 260(3)" 
and substituting "section 482".

4  Section 127.61 is amended
	(a)	in subsection (1) by striking out "section 260(3)" and 
substituting "section 482";
	(b)	in subsection (4)(a) by striking out "section 314" and 
substituting "section 445 and 446".

5   Section 136(2) is amended by striking out "section 11 of 
The Tax Recovery Act of Alberta or section 31 of The Tax Enforcement 
Act of Saskatchewan" and substituting "Part VIII".

6   Section 137(4) is amended by striking out "section 11 of 
The Tax Recovery Act of Alberta and section 31 of The Tax 
Enforcement Act of Saskatchewan" and substituting "Part VIII".

7   Part V is repealed.

8   Section 376 is amended by renumbering it as section 
376(1) and by adding the following after subsection (1):
(2)  All assessments in respect of which an owner has not 
specifically identified the school division that the owner supports 
must be allocated to the Lloydminster Public School Division and 
the Lloydminster Roman Catholic Separate School Division based 
on the proportion of assessments in respect of which individuals 
have declared support for either school division pursuant to The 
Education Act, 1995 (Saskatchewan).

9   Section 383(2) is repealed.

10   The following is added after section 386:
PART VII 
ASSESSMENT OF PROPERTY
387(1)  In this Part and Parts VIII, IX and X,
	(a)	"assessed person" means a person who is named on an 
assessment roll in accordance with section 411;
	(b)	"assessed property" means property in respect of which an 
assessment has been prepared or adopted;
	(c)	"assessment" means a value of property determined in 
accordance with this Part and the Matters Relating to 
Assessment and Taxation Regulation (AR 289/99) made 
under the Municipal Government Act (Alberta);
	(d)	"assessment review board" means an assessment review 
board established by Council under section 571;
	(e)	"assessor" means a person who has the qualifications set out 
in section 390 and
	(i)	is designated by the Minister to carry out the duties and 
responsibilities of an assessor under this Charter, or
	(ii)	is appointed by the City to carry out the duties and 
responsibilities of an assessor under this Charter,
		and includes any person to whom those duties and 
responsibilities are delegated by the person referred to in 
subclause (i) or (ii);
	(f)	"Council" includes a collecting board and a board of 
education that is authorized under the School Act (Alberta) or 
The Education Act, 1995 (Saskatchewan) to impose and 
collect taxes in a district or school division as defined in 
those Acts;
	(g)	"Crown" means the Crown in right of Alberta, Saskatchewan 
or Canada and includes a Provincial agency as defined in the 
Financial Administration Act (Alberta), a public agency as 
defined in The Financial Administration Act, 1993 
(Saskatchewan) or a Crown corporation as defined in the 
Financial Administration Act (Canada) and an agent of the 
Crown in right of Alberta, Saskatchewan or Canada, unless 
otherwise specified;
	(h)	"designated manufactured home" means a manufactured 
home, mobile home, modular home or travel trailer;
	(i)	"electric power system" means a system intended for or used 
in the generation, transmission, distribution or sale of 
electricity;
	(j)	"farm building" means any improvement other than a 
residence, to the extent it is used for farming operations;
	(k)	"farming operations" means the raising, production and sale 
of agricultural products and includes
	(i)	horticulture, aviculture, apiculture and aquaculture,
	(ii)	the production of livestock, and
	(iii)	the planting, growing and sale of sod;
	(l)	"improvement" means
	(i)	a structure,
	(ii)	any thing attached or secured to a structure, that would 
be transferred without special mention by a transfer or 
sale of the structure,
	(iii)	a designated manufactured home, and
	(iv)	machinery and equipment;
	(m)	"licensee" means a person who has a licence for a designated 
manufactured home pursuant to section 405;
	(n)		"linear property" means
	(i)	either
	(A)	electric power systems, including structures, 
installations, materials, devices, fittings, apparatus, 
appliances and machinery and equipment, owned 
or operated by a person whose rates are controlled 
or set by the Public Utilities Board of Alberta, the 
City, another municipality or under the Small 
Power Research and Development Act (Alberta), 
but not including land or buildings, or
	(B)	similar systems in Saskatchewan that, if located in 
Alberta, would have the rates controlled or set in 
accordance with this subclause,
	(ii)	street lighting systems, including structures, 
installations, fittings and equipment used to supply 
light, but not including land or buildings,
	(iii)	telecommunications systems, including
	(A)	cables, amplifiers, antennas and drop lines, and
	(B)	structures, installations, materials, devices, fittings, 
apparatus, appliances and machinery and 
equipment,
		intended for or used in the communication systems of 
cable distribution undertakings and telecommunication 
carriers that are owned or operated by a company as 
defined in Part 3 of the Telecommunications Act 
(Alberta) or that are subject to the regulatory authority 
of the Canadian Radio-television and 
Telecommunications Commission or any successor of 
the Commission, but not including
	(C)	cables, structures, amplifiers, antennas or drop 
lines installed in and owned by the owner of a 
building to which telecommunications services are 
being supplied, or
	(D)	land or buildings,
			and
	(iv)	pipelines, including
	(A)	any continuous string of pipe, including loops, by-
passes, cleanouts, distribution meters, distribution 
regulators, remote telemetry units, valves, fittings 
and improvements used for the protection of 
pipelines intended for or used in gathering, 
distributing or transporting gas, oil, coal, salt, 
brine, wood or any combination, product or by-
product of any of them, whether the string of pipe 
is used or not,
	(B)	any pipe for the conveyance or disposal of water, 
steam, salt water, glycol, gas or any other 
substance intended for or used in the production of 
gas or oil, or both,
	(C)	any pipe in a well intended for or used in
	(I)	obtaining oil or gas, or both, or any other 
mineral,
	(II)	injecting or disposing of water, steam, salt 
water, glycol, gas or any other substance to 
an underground formation,
	(III)	supplying water for injection to an 
underground formation, or
	(IV)	monitoring or observing performance of a 
pool, aquifer or an oil sands deposit,
	(D)	well head installations or other improvements 
located at a well site intended for or used for any 
of the purposes described in paragraph (C) or for 
the protection of the well head installations,
	(E)	the legal interest in the land that forms the site of 
wells used for any of the purposes described in 
paragraph (C) if it is by way of a lease, licence or 
permit from the Crown in right of Alberta or 
Saskatchewan, and
	(F)	the legal interest in any land other than that 
referred to in paragraph (E) that forms the site of 
wells used for any of the purposes described in 
paragraph (C), if the municipality in which the 
land is located has prepared assessments in 
accordance with this Part that are to be used for the 
purpose of taxation in 1996 or a subsequent year,
		but not including,
	(G)	the inlet valve or outlet valve or any installations, 
materials, devices, fittings, apparatus, appliances, 
machinery or equipment between those valves in
	(I)	any processing, refining, manufacturing, 
marketing, transmission line pumping, 
heating, treating, separating or storage 
facilities, or
	(II)	a regulating or metering station,
				or
	(H)	land or buildings;
	(o)	"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 clause (n)(iv),
	(iv)	the excavation or transportation of coal or oil sands, as 
defined in clause (bb),
	(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;
	(p)	"manufactured home" means any structure, whether 
ordinarily equipped with wheels or not, that is manufactured 
to meet or exceed the Canadian Standards Association 
standard CSA Z240 and that is used as a residence or for any 
other purpose;
	(q)	"manufactured home community" means a parcel of land that
	(i)	is designated in the land use bylaw of  the City as a 
manufactured home community, and
	(ii)	includes at least 3 designated manufactured home sites 
that are rented or available for rent;
	(r)	"market value" means the amount that a property, as defined 
in this section, might be expected to realize if it is sold on the 
open market by a willing seller to a willing buyer;
	(s)	"mine" means a mine as defined in The Mineral Resources 
Act, 1985 (Saskatchewan) and includes any facility, within 
the meaning of that Act, in that part of the City that is located 
in Alberta;
	(t)	"Minister" means the Minister determined under section 16 
of the Government Organization Act (Alberta) as the 
Minister responsible for the Lloydminster Municipal 
Amalgamation Act (Alberta);
	(u)	"Ministers" means
	(i)	the person mentioned in clause (t), and
	(ii)	the member of the Executive Council of Saskatchewan 
to whom for the time being the administration of The 
City of Lloydminster Act, 2004 (Saskatchewan) is 
assigned;
	(v)	"mobile home" means a structure that is designed to be 
towed or carried from place to place and that is used as a 
residence or for any other purpose, but that does not meet the 
Canadian Standards Association standard CSA Z240;
	(w)	"modular home" means a home that is constructed from a 
number of pre-assembled units that are intended for delivery 
to and assembly at a residential site;
	(x)	"Municipal Government Board" means the Municipal 
Government Board of Alberta established pursuant to Part 12 
of the Municipal Government Act (Alberta) and includes any 
panel of the Municipal Government Board;
	(y)	"municipality" includes a district, as defined in the School 
Act (Alberta) or The Education Act, 1995 (Saskatchewan), in 
which a collecting board, board of education or other taxing 
authority is authorized under those Acts to impose and 
collect taxes or, where the district is authorized or required to 
act, the collecting board, board of education or other taxing 
authority;
	(z)	"non-profit organization" means
	(i)	a society, credit union or co-operative established under 
a law of Canada, Alberta or Saskatchewan,
	(ii)	a corporation that is prohibited from paying dividends 
to its members and distributing the assets to its members 
on a winding-up, or
	(iii)	any other entity established under a law of Canada, 
Alberta or Saskatchewan for a purpose other that to 
make a profit.
	(aa)	"occupant" includes
	(i)	a person residing on land or in a  building,
	(ii)	a person entitled to the possession of land or a building 
if there is no person residing on the land or in the 
building, and
	(iii)	a leaseholder;
	(bb)	"oil sands" means
	(i)	sands and other rock materials containing crude 
bitumen,
	(ii)	the crude bitumen contained in those sands and other 
rock materials, and
	(iii)	any other mineral substances, other than natural gas, in 
association with that crude bitumen or those sands and 
other rock materials referred to in subclauses (i) and (ii);
	(cc)	"operator", in respect of linear property, means
	(i)	for linear property described in clause (n)(iv)
	(A)	the licensee or licence holder within the meaning 
of the Pipeline Act (Alberta) or The Pipelines Act, 
1988 (Saskatchewan),
	(B)	the licensee, as defined in the Oil and Gas 
Conservation Act (Alberta) or The Oil and Gas 
Conservation Act (Saskatchewan), or
	(C)	the person who for assessment purposes has 
applied in writing to and been approved by the 
Minister as the operator,
		or, where paragraphs (A), (B) and (C) do not apply, the 
owner, and
	(ii)	for other linear property,
	(A)	the owner, or
	(B)	the person who for assessment purposes has 
applied in writing to and been approved by the 
Minister as the operator;
	(dd)	"owner" means
	(i)	in respect of unpatented land, the Crown,
	(ii)	in respect of other land, the person who is registered 
pursuant to the Land Titles Act (Alberta) or The Land 
Titles Act, 2000 (Saskatchewan) as the owner of the 
land,
	(iii)	in respect of any property other than land, the person in 
lawful possession of that property, and
	(iv)	in respect of a designated manufactured home, the 
owner of the designated home and not the person in 
lawful possession of it except for the purpose of section 
405;
	(ee)	"parcel of land" means
	(i)	in the case of a subdivision, any lot or block
	(A)	that is shown on a plan of subdivision that has 
been registered in a Land Titles Office of Alberta 
and for which a certificate of title has been issued, 
or
	(B)	that is shown in a plan of subdivision placed in the 
Saskatchewan Land Surveys Directory and for 
which a title has been issued by the Saskatchewan 
Land Titles Registry,
	(ii)	if a building affixed to the land that would without 
special mention be transferred by a transfer of land has 
been erected on 2 or more lots or blocks shown on a 
plan of subdivision that has been registered in a Land 
Titles Office of Alberta or placed in the Saskatchewan 
Land Surveys Directory and for which titles have been 
issued, all those lots or blocks, or
	(iii)	a quarter-section of land according to the system of land 
surveys under the Surveys Act (Alberta) or The Land 
Surveys Act, 2000 (Saskatchewan) or any other area of 
land described on a certificate of title in Alberta or on a 
title in Saskatchewan;
	(ff)	"property" means
	(i)	a parcel of land,
	(ii)	an improvement, or
	(iii)	a parcel of land and the improvements to it;
	(gg)	"public utility" means a system or works used to provide one 
or more of the following for public consumption, benefit, 
convenience or use
	(i)	water or steam;
	(ii)	sewage disposal;
	(iii)	public transportation operated by or on behalf of the 
City;
	(iv)	irrigation;
	(v)	drainage;
	(vi)	fuel, including natural gas;
	(vii)	electrical power;
	(viii)	heat;
	(ix)	waste management;
	(x)	residential or commercial street lighting;
	(xi)	any other system or works that is provided for public 
consumption, benefit, convenience or use;
	(hh)	"railway" means roadway and superstructure;
	(ii)	"regional airports authority" means a regional airports 
authority created under the Regional Airports Authorities Act 
(Alberta);
	(jj)	"resource production equipment" includes fixtures, 
machinery, tools, railroad spur tracks and other appliances by 
which a mine or petroleum oil or gas well is operated, but 
does not include tipples, general offices, general stores, 
rooming houses, public halls or yards;
	(kk)	"roadway" means the continuous strip of land owned or 
occupied by a person as a right of way for trains, leading 
from place to place in Alberta or Saskatchewan, but not 
including
	(i)	land that is outside the right of way and owned or 
occupied by the corporation for station grounds or extra 
right of way for sidings, spur tracks, wyes or other 
trackage for trains, or
	(ii)	land within the right of way that is used by the 
corporation for purposes other than the operation of 
trains;
	(ll)	"structure" means a building or other thing erected or placed 
in, on, over or under land, whether or not it is so affixed to 
the land as to become transferred without special mention by 
a transfer or sale of the land;
	(mm)	"superstructure" means
	(i)	the grading, ballast and improvements located on a right 
of way for trains and used for the operation of trains, 
and
	(ii)	the improvements that form part of a 
telecommunications system intended for or used in the 
operation of trains;
	(nn)	"tax" means
	(i)	a property tax,
	(ii)	a business tax,
	(iii)	a business improvement district tax,
	(iv)	a special tax,
	(v)	a local improvement tax,
	(vi)	an amusement tax, and
	(vii)	a well drilling equipment tax;
	(oo)	"taxpayer" means a person liable to pay a tax;
	(pp)	"telecommunications system" means a system intended for or 
used in the transmission, emission or reception of cable 
television or telecommunications, but not including radio 
communications intended for direct reception by the general 
public;
	(qq)	"travel trailer" means a trailer intended to provide 
accommodation for vacation use and licensed and equipped 
to travel on a road;
	(rr)	"year" means a 12-month period beginning on January 1 and 
ending on the next December 31.
(2)  In this Part and Parts VIII, IX and X, a reference to a parcel of land 
that is held under a lease, licence or permit from the Crown includes a 
part of the parcel.
Division 1 
Incorporation of Regulations
388   The Equalized Assessment Variance Regulation, 2003 
(AR 364/2003), the Electric Energy Generation Exemption Regulation 
(AR 171/2004) the Extension of Linear Property Regulation 
(AR 172/2004) and the Matters Relating to Assessment and Taxation 
Regulation (AR 289/99) made under the Municipal Government Act 
(Alberta) are hereby incorporated and shall apply to the whole City.
Division 2 
Preparation of Assessments
389   The City must prepare annually an assessment for each property 
in the municipality, except the property listed in section 403 and 
designated manufactured homes unless Council passes a bylaw 
pursuant to section 404.
390   No person is eligible to be an assessor unless the person
	(a)	is registered as an accredited municipal assessor of Alberta 
(AMAA) under the Qualifications of Assessor Regulation 
(AR 54/99) made under the Municipal Government Act 
(Alberta) or is an accredited assessment appraiser of 
Saskatchewan (AAAS) under The Assessment Management 
Agency Act (Saskatchewan),
	(b)	holds the designation Certified Assessment Evaluator (CAE) 
issued by the International Association of Assessing Officers,
	(c)	holds the designation Accredited Appraiser Canadian 
Institute (AACI) issued by the Appraisal Institute of Canada, 
or
	(d)	has qualifications or experience or a combination of 
qualifications and experience that, in the opinion of the 
Minister, is equivalent to one or more of the qualifications 
referred to in (a) to (c).
391   The City shall, not later than April 1 each year, provide to the 
Minister a list showing the names of all persons carrying out the duties 
and responsibilities of an assessor under this Charter on behalf of the 
City together with the qualifications held by each such person.
392(1)  Assessments for all property in the City, other than linear 
property, must be prepared by the assessor appointed by the City.
(2)  Each assessment must reflect
	(a)	the characteristics and physical condition of the property on 
December 31 of the year prior to the year in which a tax is 
imposed under Part VIII in respect of the property, and
	(b)	the valuation standard set out in the Matters Relating to 
Assessment and Taxation Regulation (AR 289/99) made 
under the Municipal Government Act (Alberta) for that 
property.
(3)  Each assessment of a railway must be based on a report provided 
by December 31 to the City by the person that operates the railway, 
showing 
	(a)	the amount of land in the City occupied by the railway for 
roadway, and
	(b)	the amount of land in the City occupied by the railway for 
purposes other than roadway.
(4)  If a person that operates a railway does not provide the report 
required by subsection (3), the assessor must prepare the assessment 
using whatever information is available about the railway.
393(1)  If a parcel of land is located in more than one municipality, 
the assessor must prepare an assessment for the part of the parcel that 
is located in the City as if that part of the parcel is a separate parcel of 
land.
(2)  Any area of land forming part of a right of way for a railway, 
irrigation works within the meaning of the Irrigation Districts Act 
(Alberta) or The Irrigation Act, 1996 (Saskatchewan) or drainage 
works as defined in the Drainage Districts Act (Alberta) or The 
Saskatchewan Watershed Authority Act (Saskatchewan) but used for 
purposes other than the operation of the railway, irrigation works or 
drainage works must be assessed as if it is a parcel of land.
(3)  Any area of land that is owned by the Crown and is the subject of a 
grazing lease or grazing permit granted by the Crown must be assessed 
as if it is a parcel of land.
394(1)  Each unit and the share in the common property that is 
assigned to the unit must be assessed
	(a)	in the case of a bare land condominium, as if it is a parcel of 
land, or
	(b)	in any other case, as if it is a parcel of land and the 
improvements to it.
(2)  In this section, "unit" and "share in the common property" have 
the meanings given to them in the Condominium Property Act 
(Alberta) or The Condominium Property Act, 1993 (Saskatchewan).
395(1)   In this section "strata space" means volumetric space, 
whether it is
	(a)	located below or above or below and above the surface of the 
land, or
	(b)	occupied in whole or in part by any structure,
and that is shown as strata space on a strata space plan registered under 
the Land Titles Act (Alberta).
(2)  Each strata space must be assessed as if it is a parcel of land and 
the improvements to it.
396(1)  Unless subsection (2) applies, an assessment must be prepared 
for an improvement whether or not it is complete or capable of being 
used for its intended purpose.
(2)  No assessment is to be prepared
	(a)	for linear property that is under construction but not 
completed on or before October 31, unless it is capable of 
being used for the transmission of gas, oil or electricity,
	(b)	for new improvements that are intended to be used for or in 
connection with a manufacturing or processing operation and 
are not completed or in operation on or before December 31, 
or
	(c)	for new improvements that are intended to be used for the 
storage of materials manufactured or processed by the 
improvements referred to in clause (b), if the improvements 
referred to in clause (b) are not completed or in operation on 
or before December 31.
397(1)  Assessments for linear property must be prepared by the 
assessor designated by the Minister.
(2)  Each assessment must reflect
	(a)	the valuation standard set out in the regulations for linear 
property, and
	(b)	the specifications and characteristics of the linear property on 
October 31 of the year prior to the year in which a tax is 
imposed under Part VIII in respect of the linear property, as 
contained in
	(i)	the records of the Alberta Energy and Utilities Board or 
Department of Industry and Resources of Saskatchewan 
or its equivalent, or
	(ii)	the report requested by the assessor under subsection 
(3).
(3)  If the assessor considers it necessary, the assessor may request the 
operator of linear property to provide a report relating to that property 
setting out the information requested by the assessor. 
(4)  On receiving a request under subsection (3), the operator must 
provide the report not later than December 31. 
(5)  If the operator does not provide the report in accordance with 
subsection (4), the assessor must prepare the assessment using 
whatever information is available about the linear property. 
398(1)  In preparing an assessment, the assessor must, in a fair and 
equitable manner,
	(a)	apply the valuation standards set out in the Matters Relating 
to Assessment and Taxation Regulation (AR 289/99) made 
under the Municipal Government Act (Alberta), and
	(b)	follow the procedures set out in the regulation referred to in 
clause (a).
(2)  If there are no procedures set out in the regulations referred to in 
subsection (1)(a) for preparing assessments, the assessor must take into 
consideration assessments of similar property in the same municipality 
in which the property that is being assessed is located.
399(1)  After giving reasonable notice to the owner or occupier of any 
property, an assessor may at any reasonable time, for the purpose of 
preparing an assessment of the property or determining if the property 
is to be assessed,
	(a)	enter and inspect the property,
	(b)	request anything to be produced to assist the assessor in 
preparing the assessment or determining if the property is to 
be assessed, and
	(c)	make copies of anything necessary to the inspection.
(2)  When carrying out duties under subsection (1), an assessor must 
produce identification on request.
(3)  An assessor must inform the owner or occupier of any property of 
the purpose for which information is being collected under this section 
and section 400.
400(1)  A person must provide, on request by the assessor, any 
information necessary for the assessor to prepare an assessment or 
determine if property is to be assessed.
(2)  An agency accredited under the Safety Codes Act (Alberta) must 
release, on request by the assessor, information or documents 
respecting a permit issued under that Act.
(3)  An assessor may request information or documents under 
subsection (2) only in respect of a property within the City for which 
the assessor is preparing an assessment.
(4)  No person may make a complaint in the year following the 
assessment year under section 577 or, in the case of linear property, 
under section 601 about an assessment if the person has failed to 
provide the information requested under subsection (1) within 60 days 
from the date of the request.
401(1)  An assessor described in section 387(1)(e)(i) or the City may 
apply by originating notice to the Court for an order under subsection 
(2) if any person
	(a)	refuses to allow or interferes with an entry or inspection by 
an assessor, or
	(b)	refuses to produce anything requested by an assessor to assist 
the assessor in preparing an assessment or determining if 
property is to be assessed.
(2)  The Court may make an order
	(a)	restraining a person from preventing or interfering with an 
assessor's entry or inspection, or
	(b)	requiring a person to produce anything requested by an 
assessor to assist the assessor in preparing an assessment or 
determining if property is to be assessed.
(3)  A copy of the originating notice and each affidavit in support must 
be served at least 3 days before the day named in the notice for hearing 
the application.
402(1)  When preparing an assessment of property, the assessor must 
assign one or more of the following assessment classes to the property:
	(a)	class 1 - residential;
	(b)	class 2 - non-residential;
	(c)	class 3 - farm land;
	(d)	class 4 - machinery and equipment.
(2)  Council may by bylaw
	(a)	divide class 1 into sub-classes on any basis it considers 
appropriate, and
	(b)	divide class 2 into the following sub-classes:
	(i)	vacant non-residential;
	(ii)	improved non-residential,
and if Council does so, the assessor may assign one or more sub-
classes to a property.
(3)  If more than one assessment class or sub-class is assigned to a 
property, the assessor must provide a breakdown of the assessment, 
showing each assessment class or sub-class assigned and the portion of 
the assessment attributable to each assessment class or sub-class. 
(4)  In this section,
	(a)	"farm land" means land used for farming operations as 
defined in section 387;
	(b)	"machinery and equipment" does not include
	(i)	any thing that falls within the definition of linear 
property as set out in section 387, or
	(ii)	any component of a manufacturing or processing 
facility that is used for the cogeneration of power;
	(c)	"non-residential", in respect of property, means linear 
property, components of manufacturing or processing 
facilities that are used for the cogeneration of power or other 
property on which industry, commerce or another use takes 
place or is permitted to take place under a land use bylaw 
passed by Council, but does not include farm land or land 
that is used or intended to be used for permanent living 
accommodation;
	(d)	"residential", in respect of property, means property that is 
not classed by the assessor as farm land, machinery and 
equipment or non-residential.
403   No assessment is to be prepared for the following property:
	(a)	a facility, works or system for
	(i)	the collection, treatment, conveyance or disposal of 
sanitary sewage, or
	(ii)	storm sewer drainage,
		that is owned by the Crown or  the City;
	(b)	a facility, works or system for the storage, conveyance, 
treatment, distribution or supply of water that is owned by 
the Crown or  the City;
	(c)	a water supply and distribution system, including metering 
facilities, that is owned or operated by an individual or a 
corporation and used primarily to provide a domestic water 
supply service;
	(d)	irrigation works within the meaning of the Irrigation 
Districts Act (Alberta) or The Irrigation Act, 1996 
(Saskatchewan) and the land on which they are located when 
they are held by an irrigation district, but not including any 
residence or the land attributable to the residence;
	(e)	canals, dams, dikes, weirs, breakwaters, ditches, basins, 
reservoirs, cribs and embankments;
	(f)	flood-gates, drains, tunnels, bridges, culverts, headworks, 
flumes, penstocks and aqueducts
	(i)	located at a dam,
	(ii)	used in the operation of a dam, and
	(iii)	used for water conservation or flood control, but not for 
the generation of electric power;
	(g)	land on which any property listed in clause (d) or (e) is 
located
	(i)	if the land is a dam site, and
	(ii)	whether or not the property located on the land is used 
for water conservation, flood control or the generation 
of electric power;
	(h)	a water conveyance system operated in connection with a 
manufacturing or processing plant, including any facilities 
designed and used to treat water to meet municipal standards, 
but not including any improvement designed and used for
	(i)	the further treatment of the water supply to meet 
specific water standards for a manufacturing or 
processing operation,
	(ii)	water reuse,
	(iii)	fire protection, or
	(iv)	the production or transmission of a natural resource;
	(i)	a sewage conveyance system operated in connection with a 
manufacturing or processing plant, including any facilities 
designed and used to treat and dispose of domestic sewage, 
but not including any improvement designed and used for the 
treatment of other effluent from the manufacturing or 
processing plant;
	(j)	roads, but not including a road right of way that is held under 
a lease, licence or permit from the Crown or from the City 
and that is used for a purpose other than as a road;
	(k)	weigh scales, inspection stations and other improvements 
necessary to maintain the roads referred to in clause (j) and to 
keep those roads and users safe, but not including a street 
lighting system owned by a corporation, the City or a 
corporation controlled by the City;
	(l)	any provincial park or recreation area held by the Crown, but 
not including any residence or the land attributable to the 
residence;
	(m)	property held by the Crown and forming part of an 
undertaking in respect of the conservation, reclamation, 
rehabilitation or reforestation of land, but not including any 
residence or the land attributable to the residence;
	(n)	wheel loaders, wheel trucks and haulers, crawler type 
shovels, hoes and dozers;
	(o)	linear property used exclusively for farming operations;
	(p)	cairns and monuments;
	(q)	property in Indian reserves;
	(r)	minerals within the meaning of The Mineral Taxation Act 
(Saskatchewan);
	(s)	growing crops;
	(t)	the following improvements owned or leased by a regional 
airports authority:
	(i)	runways;
	(ii)	paving;
	(iii)	roads and sidewalks;
	(iv)	reservoirs;
	(v)	water and sewer lines;
	(vi)	fencing;
	(vii)	conveyor belts, cranes, weigh scales, loading bridges 
and machinery and equipment;
	(viii)	pole lines, transmission lines, light standards and 
unenclosed communications towers;
	(u)	farm buildings, except to the extent prescribed in the 
regulation referred to in section 387(1)(c);
	(v)	machinery and equipment, except to the extent prescribed in 
the regulation referred to in section 387(1)(c);
	(w)	designated manufactured homes held in storage and forming 
part of the inventory of a manufacturer of or dealer in 
designated manufactured homes;
	(x)	travel trailers that are
	(i)	not connected to any utility services provided by a 
public utility, and
	(ii)	not attached or connected to any structure.
404(1)  Council may pass a bylaw to provide for the assessment and 
taxation of designated manufactured homes in the City.
(2)  If Council passes a bylaw pursuant to subsection (1), the 
assessment and taxation of designated manufactured homes will be 
carried out in accordance with Parts VII and VIII of this Charter.
(3)  If Council does not pass a bylaw pursuant to subsection (1), 
designated manufactured homes in the City may be licensed pursuant 
to section 405.
405(1)  In this section,
	(a)	"licence" means a designated manufactured home licence 
issued pursuant to this section;
	(b)	"licence year" means the calendar year;
	(c)	"owner" means any person who is in lawful possession of a 
designated manufactured home;
(2)  The licence fee to be imposed in respect of a designated 
manufactured home for a licence year shall be the licence fee set by 
Council.
(3)  Except as otherwise provided in this section, the owner of a 
designated manufactured home situated in the City shall not occupy, 
suffer or permit any other person to occupy a designated manufactured 
home at any time during which the owner is not the holder of a 
subsisting licence issued by the City for the designated manufactured 
home.
(4)  The owner of a designated manufactured home is not required to 
have a licence in respect of
	(a)	a designated manufactured home occupied by a tourist,
	(b)	a designated manufactured home used chiefly as a farm 
building or residence in connection with the raising or 
production of crops, livestock or poultry or in connection 
with fur production or beekeeping and situated on farm land, 
or
	(c)	a designated manufactured home that is subject to a tax levy 
pursuant to the Charter or portions of it.
(5)  Subject to subsection (3), if a designated manufactured home 
situated in the City is occupied by any person and the owner does not 
have a subsisting licence issued by the City, the owner is guilty of an 
offence and liable
	(a)	for a first offence, to a fine of not more than $100, and
	(b)	for any subsequent offence, to a fine of not more than $500,
and the court may order that the owner pay to the City the licence fee.
(6)  In a prosecution for a contravention of subsection (5) a certificate 
purporting to be signed by the designated officer for the City stating 
that a named person was or was not, on a specified day or during a 
specified period, a holder of a subsisting licence for a designated 
manufactured home or for a particular designated manufactured home 
shall be admitted in evidence as proof, in the absence of evidence to 
the contrary, of the facts stated in it without proof of the designated 
officer's appointment or signature.
(7)  Not later than 14 days after a designated manufactured home is 
situated in the City and occupied, the owner of the designated 
manufactured home shall apply to the designated officer of the City for 
a licence.
(8)  The City may by bylaw require the owner or operator of every 
licensed designated manufactured home community in the City to 
notify the designated officer of the City in writing of
	(a)	the name and address of the owner of each designated 
manufactured home in the designated manufactured home 
community within 14 days of its being occupied, and
	(b)	any change of ownership or occupancy or any removal of a 
designated manufactured home from the community within 
14 days of the change or removal.
(9)  If a designated manufactured home is situated in the City and 
occupied
	(a)	at the beginning of the licence year, a licence for the balance 
of the year shall be issued to the owner by the City on 
payment of the fee set by Council under subsection (2) for 
the entire licence year, and
	(b)	after the beginning of the licence year, a licence for the 
balance of the year shall be issued to the owner by the City 
on payment of a fee equal to the amount of the fee set by 
Council under subsection (2) for the entire licence year, 
multiplied by the number of days remaining in the licence 
year and divided by the number of days in the entire licence 
year.
(10)  Notwithstanding subsection (9), the City may allow the owner of 
a designated manufactured home to pay a licence fee by prepaid 
instalments and on payment of an instalment a licence must be issued 
to the owner, which licence shall be valid for the period of time set out 
in the licence.
(11)  If the owner of the designated manufactured home has not paid 
the licence fee payable in accordance with this section, the City may
	(a)	recover the amount of the licence fee as a debt owing to the 
City, or
	(b)	on the licence fee remaining unpaid for 30 days after demand 
for payment has been made by a designated officer, distrain 
for the licence fee on the goods and chattels of the owner.
(12)  When the licence fee owing to the City has been paid in 
accordance with subsection (9) and the designated manufactured home 
has been removed from the City or is no longer occupied, the City, on 
application by the owner, shall  refund to the owner the licence fee for 
the balance of the licence year, calculated as a sum equal to the amount 
of the fee set by Council under subsection (2) for the entire licence 
year, multiplied by the number of days remaining in the licence year 
and divided by the number of days in the entire licence year.
(13)  Every person occupying a designated manufactured home
	(a)	shall, on request by a designated officer, give to the 
designated officer all information necessary to enable the 
designated officer to carry out his or her duties, and
	(b)	who fails to provide the information requested pursuant to 
clause (a) within 10 days from the day that the request is 
made is guilty of an offence and liable to a fine of not more 
than $100 for every day that the information is not provided 
from the date the request is made.
(14)  If a designated manufactured home is required to be licensed 
pursuant to this section, the City shall make a valuation of the 
designated manufactured home for the purpose of determining the 
licence fee payable and shall mail or deliver to the owner written 
notice of the valuation.
(15)  The owner of a designated manufactured home
	(a)	may, within 30 days of the notice being mailed or delivered 
to him or her, make a complaint to the Assessment Review 
Board in respect of the valuation of his or her designated 
manufactured home, and
	(b)	may appeal to the Municipal Government Board against the 
decision of the Assessment Review Board if
	(i)	the owner or the valuation of his or her designated 
manufactured home is affected by a decision of the 
Assessment Review Board, and
	(ii)	the owner appeared before the Assessment Review 
Board in person or by agent or sent to the designated 
officer a document setting out in detail the ground of his 
or her complaint,
		and Parts VIII and IX of this Charter apply to proceedings 
under this subsection with all necessary modifications.
(16)  Council may by resolution cancel or refund all or any portion of a 
designated manufactured home licence fee if Council considers it 
equitable to do so.
406(1)  An assessed person or licensee may ask the City, in the 
manner required by the City, to let the assessed person or licensee see 
or receive sufficient information to show how the assessor prepared the 
assessment or licence fee of that person's property.
(2)  The City must comply with a request under subsection (1). 
(3)  The City may charge a fee for furnishing information, which fee 
must not exceed the reasonable costs incurred by the City for 
furnishing the information.
407(1)  An assessed person or  licensee may ask the City, in the 
manner required by the City, to allow the assessed person or licensee 
to view or receive a summary of the assessment or licence fee of any 
assessed property or designated manufactured home in the City.
(2)  The City must comply with a request under subsection (1) if it is 
satisfied that necessary confidentiality will not be breached. 
(3)  The City may charge a fee for furnishing information, which fee 
must not exceed the reasonable costs incurred by the City for 
furnishing the information.
408(1)   The City may provide information in its possession about 
assessments or licence fees for designated manufactured homes if the 
City is satisfied that necessary confidentiality will not be breached.
(2)  This section prevails despite the Freedom of Information and 
Protection of Privacy Act (Alberta).
Division 3 
Assessment Roll
409   The City must prepare annually, not later than February 28, an 
assessment roll for assessed property in the City.
410   The assessment roll must show, for each assessed property, the 
following:
	(a)	a description sufficient to identify the location of the 
property;
	(b)	the name and mailing address of the assessed person;
	(c)	whether the property is a parcel of land, an improvement or a 
parcel of land and the improvements to it;
	(d)	if the property is an improvement, a description showing the 
type of improvement;
	(e)	the assessment;
	(f)	the assessment class or classes;
	(g)	whether the property is assessable for public school purposes 
or separate school purposes, if notice has been given to the 
City pursuant to the School Act (Alberta) or The Education 
Act, 1995 (Saskatchewan);
	(h)	if the property is exempt from taxation under Part VIII, a 
notation of that fact;
	(i)	any other information considered appropriate by the City.
411(1)  The name of the person described in column 2 must be 
recorded on the assessment roll as the assessed person in respect of the 
assessed property described in  column 1.

Column 1 
Assessed property
Column 2 
Assessed person
(a)	a parcel of land, unless 
otherwise dealt with in this 
subsection;
(a) 	the owner of the parcel of 
land;
(b)	a parcel of land and the 
improvements to it, unless 
otherwise dealt with in this 
subsection;
(b) 	the owner of the parcel of 
land;
(c)	a parcel of land, an 
improvement or a parcel of 
land and the improvements to 
it held under a lease, licence 
or permit from the Crown or 
the City;
(c)	the holder of the lease, licence 
or permit or, in the case of a 
parcel of land or a parcel of 
land and the improvements to 
it, the person who occupies 
the land with the consent of 
that holder or, if the land that 
was the subject of a lease, 
licence or permit has been 
sold under an agreement for 
sale, the purchaser under that 
agreement;
(d)	a parcel of land forming part 
of the station grounds of a 
railway or part of a right of 
way for a railway, irrigation 
works within the meaning of 
the Irrigation Districts Act 
(Alberta) or The Irrigation 
Act, 1996 (Saskatchewan), or 
drainage works as defined in 
the Drainage Districts Act 
(Alberta) or The 
Saskatchewan Watershed 
Authority Act that is held 
under a lease, licence or 
permit from the person that 
operates the railway, or from 
the irrigation district or the 
board of trustees of the 
drainage district;
(d)	the holder of the lease, licence 
or permit or the person who 
occupies the land with the 
consent of that holder;
(e)	a parcel of land and the 
improvements to it held under 
a lease, licence or permit from 
a regional airports authority, 
where the land and 
improvements are used in 
connection with the operation 
of an airport;
(e)	the holder of the lease, licence 
or permit or the person who 
occupies the land with the 
consent of that holder;
(f)	property held under a lease, 
license or permit for
  	(i)	working any minerals in or 
under the land referred to 
in the lease, licence or 
permit or in or under land 
in the vicinity of that land,
	(ii)	drilling for oil, salt or 
natural gas, or
 (iii)		operating a well for oil, 
salt or natural gas;
(f)	the person who uses the 
property for the purpose 
indicated;
(g)	machinery and equipment 
used in the excavation or 
transportation of coal or oil 
sands;
(g)	the owner of the machinery 
and equipment;
(h)	improvements to a parcel of 
land listed in section 403 for 
which no assessment is to be 
prepared;
(h)	the person who owns or has 
exclusive use of the 
improvements;
(i)	linear property;
(i)	the operator of the linear 
property;
(j)	a designated manufactured 
home on site in a 
manufactured home 
community and any other 
improvements located on the 
site and owned or occupied by 
the person occupying the 
designated manufactured 
home;
(j) 	the owner of
	(i)	the designated 
manufactured home, or  
	(ii)	the manufactured home 
community if the City 
passes a bylaw to that 
effect;
(k)	a designated manufactured 
home located on a parcel of 
land that is not owned by the 
owner of the designated 
manufactured home together 
with any other improvements 
located on the site that are 
owned or occupied by the 
person occupying the 
designated manufactured 
home.
(k)	the owner of the designated 
manufactured home if the 
City passes a bylaw to that 
effect.
(2)  When land is occupied under the authority of a right of entry order 
issued under the Surface Rights Act (Alberta) or The Surface Rights 
Acquisition and Compensation Act (Saskatchewan) or an order made 
under any other Act of Alberta or Saskatchewan, the land is, for the 
purposes of subsection (1), considered to be occupied under a lease or 
licence from the owner of the land.
(3)  A person who purchases property or in any other manner becomes 
liable to be shown on the assessment roll as an assessed person must 
give the City written notice of a mailing address to which notices 
under this Part and Part VIII may be sent. 
(4)  Despite subsection (1)(c), no individual who occupies housing 
accommodation under a lease, licence or permit from a management 
body under the Alberta Housing Act or from the Saskatchewan 
Housing Corporation or a public housing authority under The 
Saskatchewan Housing Corporation Act is to be recorded as an 
assessed person if the sole purpose of the lease, licence or permit is to 
provide housing accommodation for that individual. 
(5)  A bylaw passed under subsection (1)(j)(ii) 
	(a)	must be advertised,
	(b)	has no effect until the beginning of the year commencing at 
least 12 months after the bylaw is passed,
	(c)	must indicate the criteria used to designate the assessed 
person, and
	(d)	may apply to one or more manufactured home communities.
(6)  When a bylaw is passed under subsection (1)(j)(ii), the owner of 
the designated manufactured home is the assessed person for the 
purpose of making a complaint under section 577(1) relating to the 
designated manufactured home.
412(1)  If it is discovered that there is an error, omission or 
misdescription in any of the information shown on the assessment roll,
	(a)	the assessor may correct the assessment roll for the current 
year only, and
	(b)	on correcting the roll, an amended assessment notice must be 
prepared and sent to the assessed person.
(2)  If it is discovered that no assessment has been prepared for a 
property and the property is not listed in section 403, an assessment for 
the current year only must be prepared and an assessment notice must 
be prepared and sent to the assessed person.
(3)  If exempt property becomes taxable or taxable property becomes 
exempt under section 479, the assessment roll must be corrected and 
an amended assessment notice must be prepared and sent to the 
assessed person. 
(4)  The date of every entry made on the assessment roll under this 
section must be shown on the roll.
413   The fact that any information shown on the assessment roll 
contains an error, omission or misdescription does not invalidate any 
other information on the roll or the roll itself.
414(1)  Any person may inspect the assessment roll during regular 
business hours on the payment of a fee, if any, that may be set by 
Council.
(2)  If a fee is set by Council under subsection (1), the fee must not 
exceed the reasonable costs incurred by the City in making the 
assessment roll available for inspection.
(3)  This section prevails despite the Freedom of Information and 
Protection of Privacy Act (Alberta).
Division 4 
Assessment Notices
415(1)  The City must annually
	(a)	prepare assessment notices for all assessed property, other 
than linear property, shown on the assessment roll of the 
City, and
	(b)	send the assessment notices to the assessed persons.
(2)  The assessor designated by the Minister must annually
	(a)	prepare assessment notices for all assessed linear property 
situated in the City,
	(b)	send the assessment notices to the assessed persons, and
	(c)	send to the City copies of the assessment notices referred to 
in clause (a).
(3)  The City must record on the assessment roll the information in the 
assessment notices sent to it under subsection (2)(c). 
(4)  The assessment notice and the tax notice relating to the same 
property may be sent together or may be combined on one notice.
416(1)  An assessment notice or an amended assessment notice must 
show the following:
	(a)	the same information that is required to be shown on the 
assessment roll;
	(b)	the date the assessment notice or amended assessment notice 
is sent to the assessed person;
	(c)	the date by which a complaint must be made, which date 
must not be less than 30 days after the assessment notice or 
amended assessment notice is sent to the assessed person;
	(d)	the name and address of the designated officer with whom a 
complaint must be filed;
	(e)	any other information considered appropriate by the City.
(2)  An assessment notice may include a number of assessed properties 
if the same person is the assessed person for all of them.
417(1)  The assessment notices must be sent no later than the date the 
tax notices are required to be sent under Part VIII.
(2)  If the mailing address of an assessed person is unknown, 
	(a)	a copy of the assessment notice must be sent to the mailing 
address of the assessed property, and
	(b)	if the mailing address of the property is also unknown, the 
assessment notice must be retained by the City or the 
assessor designated by the Minister, as the case may be, and 
is deemed to have been sent to the assessed person.
418(1)  The City must publish in one issue of a newspaper having 
general circulation in the City, or in any other manner considered 
appropriate by the City, a notice that the assessment notices have been 
sent.
(2)  All assessed persons are deemed to have received their assessment 
notices as a result of the publication referred to in subsection (1). 
419   If it is discovered that there is an error, omission or 
misdescription in any of the information shown on an assessment 
notice, an amended assessment notice may be prepared and sent to the 
assessed person.
Division 5 
Preparation of 
Supplementary Assessments
420(1)  If the City wishes to require the preparation of supplementary 
assessments for improvements, Council must pass a supplementary 
assessment bylaw authorizing the assessments to be prepared for the 
purpose of imposing a tax under Part VIII in the same year.
(2)  A bylaw under subsection (1) must refer 
	(a)	to all improvements, or
	(b)	to all designated manufactured homes in the City.
(3)  A supplementary assessment bylaw or any amendment to it applies 
to the year in which it is passed, only if it is passed before May 1 of 
that year.
(4)  A supplementary assessment bylaw must not authorize 
assessments to be prepared for linear property. 
421(1)  The assessor must prepare supplementary assessments for 
machinery and equipment used in manufacturing and processing if 
those improvements are completed or begin to operate in the year in 
which they are to be taxed under Part VIII.
(2)  The assessor must prepare supplementary assessments for other 
improvements if 
	(a)	they are completed in the year in which they are to be taxed 
under Part VIII,
	(b)	they are occupied during all or any part of the year in which 
they are to be taxed under Part VIII, or
	(c)	they are moved into the City during the year in which they 
are to be taxed under Part VIII and they will not be taxed in 
that year by another municipality.
(3)  The assessor may prepare a supplementary assessment for a 
designated manufactured home that is moved into the City during the 
year in which it is to be taxed under Part VIII despite that the 
designated manufactured home will be taxed in that year by another 
municipality. 
(4)  A supplementary assessment must reflect
	(a)	the value of an improvement that has not been previously 
assessed, or
	(b)	the increase in the value of an improvement since it was last 
assessed.
(5)  Supplementary assessments must be prepared in the same manner 
as assessments are prepared under Division 2, but must be prorated to 
reflect only the number of months during which the improvement is 
complete, occupied, located in the City or in operation, including the 
whole of the first month in which the improvement was completed, 
was occupied, was moved into the City or began to operate.
422(1)  Before the end of the year in which supplementary 
assessments are prepared, the City must prepare a supplementary 
assessment roll.
(2)  A supplementary assessment roll must show, for each assessed 
improvement, the following:
	(a)	the same information that is required to be shown on the 
assessment roll;
	(b)	the date that the improvement
	(i)	was completed, occupied or moved into the City, or
	(ii)	began to operate.
(3)  Sections 411, 412, 413 and 414 apply in respect of a 
supplementary assessment roll.
423(1)  Before the end of the year in which supplementary 
assessments are prepared, the City must
	(a)	prepare a supplementary assessment notice for every 
assessed improvement shown on the supplementary 
assessment roll, and
	(b)	send the supplementary assessment notices to the assessed 
persons.
(2)  A supplementary assessment notice must show, for each assessed 
improvement, the following: 
	(a)	the same information that is required to be shown on the 
supplementary assessment roll;
	(b)	the date the supplementary assessment notice is sent to the 
assessed person;
	(c)	the date by which a complaint must be made, which date 
must not be less than 30 days after the supplementary 
assessment notice is sent to the assessed person;
	(d)	the address to which a complaint must be sent.
(3)  Sections 416(2), 417 and 419 apply in respect of supplementary 
assessment notices.
Division 6 
Equalized Assessments
424   In this Division, "equalized assessment" means an assessment 
that is prepared by the Minister for that part of the City that is located 
in the Province of Alberta and reflects
	(a)	assessments of property in the City that is taxable under Part 
VIII,
	(b)	assessments of property in the City in respect of which a 
grant may be paid by the Crown in right of Alberta under 
section 477,
	(c)	assessments of property in the City in respect of which a 
grant may be paid by the Crown in right of Canada under the 
Payments in Lieu of Taxes Act (Canada),
	(d)	assessments of property in the City made taxable or exempt 
as a result of Council passing a bylaw under Part VIII, and
	(e)	assessments of property in the City that is the subject of a tax 
agreement under section 444 or 502,
from the year preceding the year in which the equalized assessment is 
effective. 
425   Despite section 424, supplementary assessments prepared under 
a supplementary assessment bylaw under section 420 must not be 
included in the equalized assessment for the City.
426   The Minister must prepare annually, in accordance with the 
Equalized Assessment Variance Regulation, 2003 (AR 364/2003), the 
Matters Relating to Assessment and Taxation Regulation (AR 289/99) 
and this Charter, an equalized assessment for that part of the City that 
is located in Alberta.
427(1)  The City must provide to the Minister annually, not later than 
April 1, a return containing the information requested by the Minister 
in the form required by the Minister.
(2)  If the City does not provide the information requested by the 
Minister, the Minister must prepare the equalized assessment using 
whatever information is available about the City.
428   The Minister must send to the City annually, not later than 
November 1, a report of all the equalized assessments prepared.
429   The City may appeal the amount of an equalized assessment 
under section 426 to the Municipal Government Board of Alberta not 
later than December 1 of the year in which the equalized assessment is 
prepared.
430   If it appears to the Minister that in any year Council will be 
unable to carry out its obligation under section 389, the Minister may 
cause any or all of the assessments in the City to be prepared and 
Council is responsible for the costs.
431(1)  If, after an inspection under section 631 or an audit pursuant 
to the Matters Relating to Assessment and Taxation Regulation (AR 
289/99) is completed, the Minister is of the opinion that an assessment
	(a)	has not been prepared in accordance with the rules and 
procedures set out in this Part and the regulations,
	(b)	is not fair and equitable, taking into consideration 
assessments of similar property, or
	(c)	does not meet the standards required by the regulations,
the Minister may quash the assessment and direct that a new 
assessment be prepared.
(2)  On quashing an assessment, the Minister must provide directions 
as to the manner and times in which
	(a)	the new assessment is to be prepared,
	(b)	the new assessment is to be placed on the assessment roll, 
and
	(c)	amended assessment notices are to be sent to the assessed 
persons.
(3)  The Minister must specify the effective date of a new assessment 
prepared under this section.
432   Despite anything in this Charter, the Minister may adjust an 
equalized assessment at any time.
Division 7 
Equivalency Assessments
433   In this Division,
	(a)	"equivalency assessment" means an assessment that is 
prepared by SAMA pursuant to section 12(1)(l.1) of The 
Assessment Management Agency Act (Saskatchewan);
	(b)	"SAMA" means the Saskatchewan Assessment Management 
Agency established pursuant to The Assessment Management 
Agency Act (Saskatchewan);
	(c)	"Saskatchewan Minister" means the Minister to whom 
responsibility has been assigned for The City of Lloydminster 
Act (Saskatchewan) pursuant to section 4 of The Government 
Organization Act (Saskatchewan).
434(1)  For the purposes of preparing equivalency assessments, the 
City must provide to SAMA annually, not later than January 31, the 
following information respecting properties for that part of the City 
that is located in Saskatchewan:
	(a)	a copy of the preliminary return prepared for the Minister in 
accordance with the Matters Relating to Assessment and 
Taxation Regulation (AR 289/99);
	(b)	information respecting each individual property to include,
	(i)	a description sufficient to identify the location of the 
property,
	(ii)	the tax classification as set by the Province of 
Saskatchewan,
	(iii)	whether the property is a parcel of land, an 
improvement or a parcel of land and the improvements 
to it,
	(iv)	the assessed market value of the property,
	(v)	the taxable status, according to Part VII, and
	(vi)	whether the property is assessable for public school 
purposes or separate school purposes.
(2)  If a property or business in that part of the City that is located in 
Saskatchewan is sold, when requested by SAMA, the vendor and the 
purchaser shall notify SAMA of the purchase and sale in the form 
prescribed under The Assessment Management Agency Act 
(Saskatchewan).
(3)  When the City submits the information required under section 
427(1), the City must provide a copy of the return referred to in that 
section to SAMA.
435(1)  If, after an inspection under section 631, the Saskatchewan 
Minister is of the opinion that the information required under section 
434 has not been provided, the Saskatchewan Minister may direct that 
the information be prepared and that the City bear the cost of doing so.
(2)  The Saskatchewan Minister must provide directions as to the 
manner and times in which
	(a)	the new information is to be prepared, and
	(b)	the amended information is to be sent.
(3)  The Saskatchewan Minister must specify the date by which the 
information must be prepared and delivered under this section.
PART VIII 
Taxation
Division 1 
General Provisions
436   In this Part,
	(a)	"requisition" means
	(i)	the requisition of ambulance districts under the 
Ambulance Services Act (Alberta),
	(ii)	the amount required to be paid to a management body 
under the Alberta Housing Act or to the Saskatchewan 
Housing Corporation or a public housing authority 
under The  Saskatchewan Housing Corporation Act, or
	(iii)	any amount required to be paid  to a school board, board 
of education or the conseil scolaire under the School Act 
(Alberta) or The Education Act, 1995 (Saskatchewan);
	(b)	"tax arrears" means taxes that remain unpaid after December 
31 of the year in which they are imposed.
437(1)  The City must prepare a tax roll annually.
(2)  The tax roll may consist of one roll for all taxes imposed under this 
Part or a separate roll for each tax imposed under this Part. 
(3)  The tax roll for property tax may be a continuation of the 
assessment roll prepared under Part VII or may be separate from the 
assessment roll.
(4)  The fact that any information shown on the tax roll contains an 
error, omission or misdescription does not invalidate any other 
information on the roll or the roll itself. 
438   Taxpayers must provide, on request by the City, any information 
necessary for the City to prepare its tax roll.
439   The tax roll must show, for each taxable property or business, 
the following:
	(a)	a description sufficient to identify the location of the property 
or business;
	(b)	the name and mailing address of the taxpayer;
	(c)	the assessment;
	(d)	the name, tax rate and amount of each tax imposed in respect 
of the property or business;
	(e)	the total amount of all taxes imposed in respect of the 
property or business;
	(f)	the amount of tax arrears, if any;
	(g)	if any property in the City is the subject of an agreement 
between the taxpayer and the City under section 457(1) 
relating to tax arrears, a notation of that fact;
	(h)	any other information considered appropriate by the City.
440(1)  If it is discovered that there is an error, omission or 
misdescription in any of the information shown on the tax roll, the City 
may correct the tax roll for the current year only and on correcting the 
roll, it must prepare and send an amended tax notice to the taxpayer.
(2)  If it is discovered that no tax has been imposed on a taxable 
property or business, the City may impose the tax for the current year 
only and prepare and send a tax notice to the taxpayer.
(3)  If exempt property becomes taxable or taxable property becomes 
exempt under section 479, the City must correct the tax roll and on 
correcting the roll, it must send an amended tax notice to the taxpayer.
(4)  The date of every entry made on the tax roll under this section 
must be shown on the roll. 
441(1)  The person liable to pay a property tax imposed under this 
Part is the person who
	(a)	at the time the assessment is prepared or adopted under Part 
VII, is the assessed person, or
	(b)	subsequently becomes the assessed person.
(2)  The person liable to pay any other tax imposed under this Part is 
the person who
	(a)	at the time the tax is imposed, is liable in accordance with 
this Part to pay the tax, or
	(b)	subsequently becomes liable in accordance with this Part to 
pay it.
442   Taxes imposed under this Part, other than a supplementary 
property tax and a supplementary business tax, are deemed to have 
been imposed on January 1.
443(1)  The City must annually
	(a)	prepare tax notices for all taxable property and businesses 
shown on the tax roll of the City, and
	(b)	send the tax notices to the taxpayers.
(2)  A tax notice may include a number of taxable properties and 
taxable businesses if the same person is the taxpayer for all of them.
(3)  A tax notice may consist of one notice for all taxes imposed under 
this Part, a separate notice for each tax or several notices showing one 
or more taxes.
(4)  The assessment notice and the tax notice relating to the same 
property may be sent together or may be combined on one notice. 
444(1)  Council may make a tax agreement with an assessed person 
who occupies or manages
	(a)	the City's property, including property under the direction, 
control and management of
	(i)	the City, or
	(ii)	a non-profit organization as defined in section 387 that 
holds the property on behalf of the City,
		or
	(b)	property for the purpose of operating a professional sports 
franchise.
(2)  A tax agreement may provide that, instead of paying the taxes 
imposed under this Part and any other fees or charges payable to the 
City, the assessed person may make an annual payment to the City 
calculated under the agreement.
(3)  A tax agreement under this section must provide that the City 
accepts payment of the amount calculated under the agreement in place 
of the taxes and other fees or charges specified in the agreement. 
445(1)  A tax notice must show the following:
	(a)	the same information that is required to be shown on the tax 
roll;
	(b)	the date the tax notice is sent to the taxpayer;
	(c)	the amount of the requisitions, any one or more of which may 
be shown separately or as part of a combined total;
	(d)	except when the tax is a property tax, the date by which a 
complaint must be made, which date must not be less than 30 
days after the tax notice is sent to the taxpayer;
	(e)	the name and address of the designated officer with whom a 
complaint must be filed;
	(f)	the dates on which penalties may be imposed if the taxes are 
not paid;
	(g)	any other information considered appropriate by the City.
(2)  A tax notice may show
	(a)	one tax rate that combines all of the tax rates set by the 
property tax bylaw, or
	(b)	each of the tax rates set by the property tax bylaw.
(3)  Despite subsection (2), a tax notice must show, separately from all 
other tax rates shown on the notice, the tax rates set by the property tax 
bylaw to raise the revenue to pay the amounts referred to in section 
436(a)(iii). 
446(1)  The tax notices must be sent before the end of the year in 
which the taxes are imposed.
(2)  If the mailing address of a taxpayer is unknown
	(a)	a copy of the tax notice must be sent to the mailing address 
of the taxable property or business, and
	(b)	if the mailing address of the taxable property or business is 
also unknown, the tax notice must be retained by the City and 
is deemed to have been sent to the taxpayer.
447(1)  The treasurer must certify the date the tax notices are sent 
under section 446.
(2)  The certification of the date referred to in subsection (1) is 
evidence that the tax notices have been sent and that the taxes have 
been imposed. 
448   A tax notice is deemed to have been received 7 days after it is 
sent.
449   If it is discovered that there is an error, omission or 
misdescription in any of the information shown on a tax notice, the 
City may prepare and send an amended tax notice to the taxpayer.
450   Council may by bylaw provide incentives for payment of taxes 
by the dates set out in the bylaw.
451(1)  Council may by bylaw permit taxes to be paid by instalments, 
at the option of the taxpayer.
(2)  A person who wishes to pay taxes by instalments must make an 
agreement with Council authorizing that method of payment.
(3)  When an agreement under subsection (2) is made, the tax notice, 
or a separate notice enclosed with the tax notice, must state 
	(a)	the amount and due dates of the instalments to be paid in the 
remainder of the year, and
	(b)	what happens if an instalment is not paid.
452   A tax payment that is sent by mail to the City is deemed to have 
been received by the City on the date of the postmark stamped on the 
envelope.
453(1)  A tax payment must be applied first to tax arrears.
(2)  If a person pays only a portion of the taxes owing by him or her 
with respect to any property, the treasurer shall
	(a)	first apply the amount in payment of any arrears or taxes due 
from the person to any property, and
	(b)	apportion the amount paid between the City and any other 
taxing authorities on whose behalf the City levies taxes in 
shares corresponding to their respective tax rates for current 
taxes and to the amount of taxes in arrears owed by the 
person.
(3)  If a person does not indicate to which taxable property or business 
a tax payment is to be applied, the treasurer must decide to which 
taxable property or business owned by the taxpayer the payment is to 
be applied.
454(1)  Council may by bylaw impose penalties in the year in which a 
tax is imposed if the tax remains unpaid after the date shown on the tax 
notice.
(2)  A penalty under this section is imposed at the rate set out in the 
bylaw.
(3)  The penalty must not be imposed sooner than 30 days after the tax 
notice is sent out. 
455(1)  Council may by bylaw impose penalties in any year following 
the year in which a tax is imposed if the tax remains unpaid after 
December 31 of the year in which it is imposed.
(2)  A penalty under this section is imposed at the rate set out in the 
bylaw.
(3)  The penalty must not be imposed sooner than January 1 of the year 
following the year in which the tax was imposed or any later date 
specified in the bylaw.  
456   A penalty imposed under section 454 or 455 is part of the tax in 
respect of which it is imposed.
457(1)  If Council considers it equitable to do so, it may, generally or 
with respect to a particular taxable property or business or a class of 
taxable property or business, do one or more of the following, with or 
without conditions:
	(a)	cancel or reduce tax arrears;
	(b)	cancel or refund all or part of a tax;
	(c)	defer the collection of a tax.
(2)  Council may phase in a tax increase or decrease resulting from the 
preparation of any new assessment. 
458(1)  If Council takes any action pursuant to section 457, Council 
may also act in the same manner with respect to the claim of any other 
taxing authority of the Province of Saskatchewan on whose behalf the 
City levies taxes if
	(a)	there has been a change in the property to the extent that 
Council considers it inappropriate to collect the whole or a 
part of the taxes,
	(b)	a lease, licence, permit or contract has expired or been 
terminated with respect to property that is exempt from 
taxation,
	(c)	in Council's opinion, the taxes owing are uncollectible,
	(d)	in Council's opinion, the taxes owing have become 
uncollectible due to unforeseen hardship to the taxpayer, or
	(e)	Council and the other taxing authority agree that the 
compromise or abatement is in the best interests of the 
community.
(2)  If the City compromises or abates a claim pursuant to subsection 
(1), the City must provide the other taxing authority of Saskatchewan 
on whose behalf the City levies taxes with full particulars of the 
compromise or abatement.
(3)  The City must act pursuant to subsection (4) if
	(a)	the City compromises or abates a claim for taxes,
	(b)	any arrears of taxes levied against the occupant of property 
that is exempt from taxation become uncollectible and the 
City is unable to enforce their collection, or
	(c)	the City makes a refund of taxes.
(4)  In the circumstances set out in subsection (3), the City must
	(a)	recover or reduce the liability owing to the Saskatchewan 
school division, health region or conservation and 
development area from school taxes, health services taxes or 
conservation and development taxes, respectively, remitted in 
the compromise or abatement or levied against those 
occupants, and
	(b)	subject to the consent of the Board of Revenue 
Commissioners of Saskatchewan, as the case may require, 
recover from or reduce the liability owing to the Minister of 
Finance of Saskatchewan by the proportion of any taxes 
compromised or abated.
459   Taxes due to the City
	(a)	are an amount owing to the City,
	(b)	are recoverable as a debt due to the City,
	(c)	take priority over the claims of every person except the 
Crown, and
	(d)	are a special lien
	(i)	on land and any improvements to the land, if the tax is a 
property tax, a special tax or a local improvement tax, 
or
	(ii)	on goods, if the tax is a business tax or a property tax 
imposed in respect of a designated manufactured home 
in a manufactured home community.
460(1)  Taxes that have been imposed in respect of improvements are 
a first charge on any money payable under a fire insurance policy for 
loss or damage to those improvements.
(2)  Taxes that have been imposed in respect of a business are a first 
charge on any money payable under a fire insurance policy for loss or 
damage to any personal property
	(a)	that is located on the premises occupied for the purposes of 
the business, and
	(b)	that is used in connection with the business and belongs to 
the taxpayer.
461   On request, the treasurer must issue a tax certificate showing
	(a)	the amount of taxes imposed in the year in respect of the 
property or business specified on the certificate and the 
amount of taxes owing, and
	(b)	the total amount of tax arrears, if any.
462(1)  The following are exempt from taxation under this Part:
	(a)	property listed in section 403;
	(b)	designated manufactured homes unless Council passes a 
bylaw pursuant to section 404;
	(c)	any property or business in respect of which an exemption 
from assessment or taxation, or both, was granted
	(i)	by a private Act of Alberta or Saskatchewan, or
	(ii)	by an order of the Lieutenant Governor in Council of 
Alberta based on an order of the Local Authorities 
Board.
(2)  Council may by bylaw cancel an exemption granted by a private 
Act of Alberta, with respect to any property or business.
(3)  If Council is proposing to pass a bylaw under subsection (2), it 
must notify the person or group that will be affected by the proposed 
bylaw. 
(4)  A bylaw under subsection (2) has no effect until the expiration of 
one year after it is passed. 
(5)  A copy of a bylaw under subsection (2) must be sent to the 
Minister and if the bylaw amends a private Act of Alberta, the Minister 
must send a copy to the clerk of the Legislative Assembly of Alberta.
463(1)  An action, suit or other proceedings for the return by the City 
of any money paid to the City, whether under protest or otherwise, as a 
result of a claim by the City, whether valid or invalid, for payment of 
taxes or tax arrears must be started within 6 months after the payment 
of the money to the City.
(2)  If no action, suit or other proceeding is started within the period 
referred to in subsection (1), the payment made to the City is deemed 
to have been a voluntary payment. 
Division 2 
Property Tax
464(1)  Council must pass a property tax bylaw annually.
(2)  The property tax bylaw authorizes Council to impose a tax in 
respect of property in the City to raise revenue to be used toward the 
payment of 
	(a)	the expenditures and transfers set out in the budget of the 
City, and
	(b)	the requisitions.
(3)  The tax referred to in subsection (2) must not be imposed in 
respect of property 
	(a)	that is exempt under section 462 or 473, or 
	(b)	that is exempt under section 475, unless the bylaw passed 
under that section makes the property taxable.
465(1)  The property tax bylaw must set and show separately all of the 
tax rates that must be imposed under this Division to raise the revenue 
required under section 464(2).
(2)  A tax rate must be set for each assessment class or sub-class 
referred to in section 402.
(3)  The tax rate may be different for each assessment class or sub-
class referred to in section 402.
(4)  Despite subsection (3), the tax rate set for the class referred to in 
section 402(1)(d) to raise the revenue required under section 464(2)(a) 
must be equal to the tax rate set for the class referred to in section 
402(1)(b) to raise revenue for that purpose. 
(5)  The tax rates set by the property tax bylaw must not be amended 
after the City sends the tax notices to the taxpayers unless subsection 
(6) applies. 
(6)  If after sending out the tax notices the City discovers an error or 
omission that relates to the tax rates set by the property tax bylaw, the 
Minister may by order permit the City to revise the property tax bylaw 
and send out a revised tax notice. 
466   A tax rate is calculated by dividing the amount of revenue 
required by the total assessment of all property on which that tax rate is 
to be imposed.
467   The amount of tax to be imposed under this Division in respect 
of a property is calculated by multiplying the assessment for the 
property by the tax rate to be imposed on that property.
468(1)  Despite anything in this Division, the property tax bylaw may 
specify a minimum amount payable as property tax with respect to the 
matters referred to in section 464(2)(a).
(2)  Despite section 464, Council may pass a bylaw separate from the 
property tax bylaw that provides for compulsory tax instalment 
payments for designated manufactured homes.
469   If the property tax bylaw specifies a minimum amount payable 
as property tax, the tax notice must indicate the tax rates set by the 
property tax bylaw that raise the revenue required to pay the 
requisition referred to in section 436(a)(iii).
470(1)  In calculating the tax rate required to raise sufficient revenue 
to pay the requisitions, the City may include an allowance for non-
collection of taxes at a rate not exceeding the actual rate of taxes 
uncollected from the previous year's tax levy as determined at the end 
of that year.
(2)  If in any year the property tax imposed to pay the requisitions 
results in too much or too little revenue being raised for that purpose, 
Council must accordingly reduce or increase the amount of revenue to 
be raised for that purpose in the next year. 
(3)  If the City is requisitioned by a taxing authority of the Province of 
Saskatchewan, and the amount taxed by the City to a taxpayer in 
relation to the requisitioned amount remains unpaid, the unpaid 
amount is not required to be paid by the City to the taxing authority of 
the Province of Saskatchewan that requisitioned the amount until such 
time as it is collected.
471(1)  In this section, "school board requisition" means a requisition 
referred to in section 436(a)(iii).
(2)  When a school board requisition applies only to
	(a)	one of the assessment classes referred to in section 402,
	(b)	a combination of the assessment classes referred to in section 
402, or
	(c)	linear property,
the revenue needed to pay it must be raised by imposing a tax under 
this Division only in respect of property to which that one assessment 
class has been assigned, property to which any assessment class in that 
combination has been assigned or linear property, as the case may be.
(3)  Despite subsection (2), if Council has passed bylaws under 
sections 475(2) and 481, Council may apply an appropriate amount 
received under the business tax to the payment of the school board 
requisition on the non-residential assessment class referred to in 
section 402 to offset the increase that would otherwise result in the tax 
rate applicable to that class.
(4)  The tax rate required to raise the revenue needed to pay the school 
board requisition
	(a)	must be the same within the assessment class to which the 
requisition applies if it applies to only one class,
	(b)	must be the same for all assessment classes that are to be 
combined if the requisition applies to a combination of 
assessment classes, and
	(c)	must be the same for all linear property.
(5)  In calculating the tax rate required to raise sufficient revenue to 
pay a school board requisition, the City
	(a)	may include the allowances referred to in section 470(1), and
	(b)	may include the amounts referred to in section 470(2).
(6)  Section 465 does not apply to tax rates required to raise revenue 
needed to pay a school board requisition.
472(1)  Council may make a tax agreement with an operator of a 
public utility or of linear property who occupies the City's property, 
including property under the direction, control and management of the 
City.
(2)  Instead of paying the tax imposed under this Division and any 
other fees or charges payable to the City, a tax agreement may provide 
for an annual payment to the City by the operator calculated as 
provided in the agreement.
(3)  A tax agreement must provide that the City accepts payment of the 
amount calculated under the agreement in place of the tax and other 
fees or charges specified in the agreement.
(4)  If a tax agreement with the operator of a public utility that supplies 
fuel provides for the calculation of the payment as a percentage of the 
gross revenue of the public utility, that gross revenue is the aggregate 
of 
gr + (qu.ns x vpu)
where: 
	"gr"	 is the gross revenue of the public utility for the year;
	"qu.ns"	 is the quantity of fuel in respect of which transportation 
service was provided during the year by means of the 
fuel distribution system of the provider of the public 
utility;
	"vpu"	 is the deemed value per unit quantity of fuel 
determined by the Alberta Energy and Utilities Board 
for that year for the fuel in respect of which 
transportation service was so provided.
(5)  If a tax agreement with the operator of a public utility that 
transports electricity by way of a transmission system, an electric 
distribution system, or both, provides for the calculation of the 
payment as a percentage of the gross revenue of the public utility, that 
gross revenue is 
	(a)	gr, or
	(b)	gr + (qu.ns x vpu),
where: 
	"gr"	is the gross revenue received by the public utility 
under its distribution tariff for the year;
	"qu.ns"	is the quantity of electricity in respect of which 
system access service, distribution access service, 
or both, were provided during the year by means of 
the transmission system, the electric distribution 
system, or both, of the provider of the public 
utility;
	"vpu"	is the deemed value per unit quantity of electricity 
determined by the Alberta Energy and Utilities 
Board for that year for the electricity in respect of 
which system access service, distribution access 
service, or both, were so provided.
(6)  For the purposes of subsection (5),
	(a)	"distribution access service" means the service required to 
transport electricity to customers by means of an electric 
distribution system;
	(b)	"electric distribution system" means the plant, works, 
equipment, systems and services necessary to distribute 
electricity in a service area, but does not include a generating 
unit or a transmission facility;
	(c)	"electricity" means electric energy, electric power, reactive 
power or any other electromagnetic effects associated with 
alternating current or high voltage direct current electric 
systems;
	(d)	"system access service" means the service obtained by 
eligible persons through a local substation connection to the 
transmission system or the interconnected electric system, 
and includes access to exchange electric energy through the 
power pool and access to system support services;
	(e)	"transmission system" means all transmission facilities in 
Alberta and Saskatchewan that are part of the interconnected 
electric system. 
(7)  An agreement under this section with an operator who is subject to 
regulation by the Alberta Energy and Utilities Board is of no effect 
unless it is approved by the Public Utilities Board of Alberta.
473   The following property is exempt from taxation:
	(a)	the interest of the Crown in any property, including property 
held by any person in trust for the Crown; 
	(b)	property specially exempted by law;
	(c)	every place of public worship and the land used in 
connection with it, not exceeding 2 acres, of which a 
religious organization is the owner, except such part as may 
have on it any other improvement and where the land 
exceeds 2 acres, the assessment shall be apportioned, but if a 
portion of a place of public worship is used as a dwelling or 
is leased and used for purposes other than public worship that 
portion and the land used in connection with it shall be 
subject to taxation; 
	(d)	every cemetery other than a cemetery operated for gain; 
	(e)	property owned and occupied by a school district or school 
unit established under the authority of any Act of Alberta or 
Saskatchewan and consisting of: 
	(i)	an office building and the land used in connection with 
it not exceeding 1/2 acre;
	(ii)	an improvement used for storage and maintenance 
purposes and the land used in connection with it not 
exceeding 2 acres;
	(iii)	improvements used for the purposes of a school and the 
land, not exceeding 10 acres, used in connection with 
each school;
		except any part of such improvements used as a dwelling and 
the land used in connection with a dwelling;
	(f)	the improvements and grounds, not exceeding 10 acres, of 
and attached to or otherwise used in good faith in connection 
with and for the purpose of every hospital that receives 
public aid under and by virtue of any Act, so long as the 
improvements and grounds are actually used and occupied by 
the hospital but not if otherwise occupied or occupied as a 
dwelling; 
	(g)	the improvements and grounds, not exceeding 4 acres, of and 
attached to or otherwise used in good faith in connection with 
and for the purpose of the association known as The Young 
Men's Christian Association or the association known as The 
Young Women's Christian Association, so long as the 
improvements and grounds are actually used and occupied by 
either association but not if otherwise occupied; 
	(h)	all property belonging to the City; 
	(i)	every highway, lane and other public way, and every public 
square and park; 
	(j)	the property of every public library established under the 
provisions of any Act of Alberta or Saskatchewan, and of 
every other public institution, literary or scientific, to the 
extent of the actual occupation of the property for the 
purposes of the institution; 
	(k)	the improvements with grounds attached owned by a branch 
of The Royal Canadian Legion, the Army, Navy and Air 
Force Veterans in Canada, so long as the improvements and 
grounds are actually used and occupied by one of the 
branches mentioned but not if otherwise occupied; 
	(l)	every monument erected as a war memorial and the land used 
in connection with it; 
	(m)	the grounds and improvements of every agricultural society 
established under the provisions of any Act of Alberta or 
Saskatchewan; 
	(n)	the improvements owned by a rural municipality or county 
and used for municipal purposes, and the land used in 
connection with the improvements not exceeding 1/2 acre, 
but where a portion of any such improvement is occupied as 
a residence or for any purpose other than a municipal 
purpose, that portion shall be subject to taxation and the 
relative portion of the land on which the improvement is 
situated shall also be subject to taxation.
474   Lands exempt from taxation under section 473(c), (e), (f), (g), 
(h), (j), (k), (m) and (n) are nevertheless liable to taxation for local 
improvements.
475(1)  Council may by bylaw exempt from taxation under this 
Division property held by a non-profit organization as defined in 
section 387.
(2)  Council may by bylaw exempt from taxation under this Division 
machinery and equipment used for manufacturing or processing.
(3)  Property is exempt under this section to the extent that Council 
may consider appropriate. 
476   Property that is licensed under the Gaming and Liquor Act 
(Alberta) is not exempt from taxation under this Division, despite 
sections 462(1)(c) and 473 to 475 and any other Act.
477(1)  Each year the City may apply to the Crown for a grant if there 
is property in the City that the Crown has an interest in.
(2)  The Crown may pay to the City a grant not exceeding the amount 
that would be recoverable by the City if the property that the Crown 
has an interest in were not exempt from taxation under this Division.
(3)  When calculating a grant under this section, the following must not 
be considered as Crown property unless subsection (4) applies: 
	(a)	property listed in section 403;
	(b)	museums and historical sites;
	(c)	public works reserves;
	(d)	property used in connection with academic, trade, forestry or 
agricultural schools, colleges or universities, including 
student dormitories;
	(e)	property used in connection with hospitals and institutions 
for mentally disabled persons;
	(f)	property owned by an agent of the Crown in respect of which 
another enactment provides for payment of a grant in place of 
a property tax;
	(g)	property in respect of which the Crown is not the assessed 
person.
(4)  If any of the property listed in subsection (3) is a single family 
residence, the property must be considered as Crown property when 
calculating a grant under this section.
(5)  The Crown may pay a grant under this section in respect of 
property referred to in subsection (3)(g) if in the Crown's opinion it is 
appropriate to do so. 
478   A property may contain one or more parts that are exempt from 
taxation under this Division, but the taxes that are imposed against the 
taxable part of the property under this Division are recoverable against 
the entire property except in respect of properties owned by the Crown.
479(1)  An exempt property or part of an exempt property becomes 
taxable if
	(a)	the use of the property changes to one that does not qualify 
for the exemption, or
	(b)	the owner of the property changes to one who does not 
qualify for the exemption.
(2)  A taxable property or part of a taxable property becomes exempt if 
	(a)	the use of the property changes to one that qualifies for the 
exemption, and
	(b)	the owner of the property changes to one who qualifies for 
the exemption.
(3)  If the taxable status of property changes, a tax imposed in respect 
of it must be prorated so that the tax is payable only for the part of the 
year in which the property, or part of it, is not exempt.
(4)  When a designated manufactured home is moved out of the City, 
	(a)	it becomes exempt from taxation by the City when it is 
moved, and
	(b)	it becomes taxable by another municipality when it is located 
in that other municipality.
480(1)  If in any year Council passes a bylaw authorizing 
supplementary assessments to be prepared in respect of property, 
Council must, in the same year, pass a bylaw authorizing it to impose a 
supplementary tax in respect of that property.
(2)  If Council passes a bylaw referred to in subsection (1), the tax 
rates set by its property tax bylaw must be used as the supplementary 
tax rates to be imposed. 
(3)  The City must prepare a supplementary property tax roll, which 
may be a continuation of the supplementary property assessment roll 
prepared under Part VII or may be separate from that roll.
(4)  A supplementary property tax roll must show
	(a)	the same information that is required to be shown on the 
property tax roll, and
	(b)	the date for determining the tax that may be imposed under 
the supplementary property tax bylaw.
(5)  Sections 437(4), 438, 440 and 441 apply in respect of a 
supplementary property tax roll. 
(6)  The City must
	(a)	prepare supplementary property tax notices for all taxable 
property shown on the supplementary property tax roll of the 
City, and
	(b)	send the supplementary property tax notices to the persons 
liable to pay the taxes.
(7)  Sections 443(4), 445, 446, 447, 448 and 449 apply in respect of 
supplementary property tax notices. 
Division 3 
Business Tax
481(1)  Council may pass a business tax bylaw.
(2)  A business tax bylaw or any amendment to it applies to the year in 
which it is passed, only if it is passed before May 1 of that year.
482(1)  The business tax bylaw authorizes Council to impose a tax in 
respect of all businesses operating in the City except businesses that 
are exempt in accordance with that bylaw.
(2)  The tax must not be imposed in respect of a business that is 
exempt under section 462, 486 or 487.
483(1)  A tax imposed under this Division must be paid by the person 
who operates the business.
(2)  A person who purchases a business or in any other manner 
becomes liable to be shown on the tax roll as a taxpayer must give the 
City written notice of a mailing address to which notices under this 
Division may be sent. 
484(1)  The business tax bylaw must
	(a)	require assessments of businesses operating in the City to be 
prepared and recorded on a business assessment roll;
	(b)	specify one or more of the following methods of assessment 
as the method or methods to be used to prepare the 
assessments:
	(i)	assessment based on a percentage of the gross annual 
rental value of the premises;
	(ii)	assessment based on a percentage of the net annual 
rental value of the premises;
	(iii)	assessment based on storage capacity of the premises 
occupied for the purposes of the business;
	(iv)	assessment based on floor space, being the area of all of 
the floors in a building and the area outside the building 
that are occupied for the purposes of that business;
	(v)	assessment based on a percentage of the assessment 
prepared under Part VII for the premises occupied for 
the purposes of the business;
	(c)	specify the basis on which a business tax may be imposed by 
prescribing the following:
	(i)	for the assessment method referred to in clause (b) (i), 
the percentage of the gross annual rental value;
	(ii)	for the assessment method referred to in clause (b) (ii), 
the percentage of the net annual rental value;
	(iii)	for the assessment method referred to in clause (b) (iii), 
the dollar rate per unit of storage capacity;
	(iv)	for the assessment method referred to in clause (b) (iv), 
the dollar rate per unit of floor space;
	(v)	for the assessment method referred to in clause (b) (v), 
the percentage of the assessment;
	(d)	establish a procedure for prorating and rebating business 
taxes.
(2)  A business tax bylaw may
	(a)	establish classes of business for the purpose of grouping 
businesses,
	(b)	specify classes of business that are exempt from taxation 
under this Division,
	(c)	require that taxes imposed under this Division be paid by 
instalments, or
	(d)	include any other information considered appropriate by the 
City.
(3)  A business tax bylaw may provide that when a lessee who is liable 
to pay the tax imposed under this Division in respect of any leased 
premises sublets the whole or part of the premises, the City may 
require the lessee or the sub-lessee to pay the tax in respect of the 
whole or part of the premises. 
485   Despite section 484(1)(a), the City is not required to prepare an 
assessment for any business in a class of business that is exempt from 
taxation under the business tax bylaw.
486   The following are exempt from taxation under this Division:
	(a)	a business operated by the Crown;
	(b)	an airport operated by a regional airports authority;
	(c)	property
	(i)	owned by the City and used solely for the operation of 
an airport by the City, or
	(ii)	held under a lease, licence or permit from the City and 
used solely for the operation of an airport by the lessee, 
licensee or permittee.
487(1)  When machinery and equipment or linear property is located 
on premises occupied for the purposes of a business and a property tax 
has been imposed in respect of the machinery and equipment or linear 
property under Division 2 of this Part in any year, the premises on 
which that property is located are exempt from taxation under this 
Division in that year.
(2)  If in any year the activities that result from the operation of the 
machinery and equipment or linear property are not the chief business 
carried on at the premises, the premises on which that property is 
located are not exempt from taxation under this Division in that year. 
488(1)  If Council has passed a business tax bylaw, Council must also 
pass a business tax rate bylaw annually.
(2)  The business tax rate bylaw must set a business tax rate.
(3)  If the business tax bylaw establishes classes of business, the 
business tax rate bylaw must set a business tax rate for each class. 
(4)  The business tax rate may be different for each class of business 
established by the business tax bylaw.
(5)  The tax rates set by the business tax rate bylaw must not be 
amended after the City sends the tax notices to the taxpayers.
489   The amount of tax to be imposed under this Division in respect 
of a business is calculated by multiplying the assessment for the 
business by the tax rate to be imposed on that business.
490(1)  If in any year Council passes a bylaw authorizing 
supplementary assessments to be prepared in respect of businesses, 
Council must, in the same year, pass a bylaw authorizing it to impose a 
supplementary tax in respect of those businesses.
(2)  If Council passes a bylaw referred to in subsection (1), it must use 
the tax rates set by its business tax rate bylaw as the supplementary tax 
rates to be imposed. 
(3)  The supplementary business tax must be imposed
	(a)	on each person who operates a business for a temporary 
period and whose name is not entered on the business tax 
roll,
	(b)	on each person who moves into new premises or opens new 
premises or branches of an existing business, although the 
person's name is entered on the business tax roll,
	(c)	on each person who begins operating a business and whose 
name is not entered on the business tax roll, and
	(d)	on each person who increases the storage capacity or floor 
space of the premises occupied for the purposes of a business 
after the business tax roll has been prepared.
(4)  The City must prepare a supplementary business tax roll, which 
may be a continuation of the supplementary business assessment roll 
or may be separate from that roll. 
(5)  A supplementary business tax roll must show
	(a)	the same information that is required to be shown on the 
business tax roll, and
	(b)	the date for determining the tax that may be imposed under 
the supplementary business tax bylaw.
(6)  Sections 437(4), 438, 440 and 441 apply in respect of a 
supplementary business tax roll.
(7)  The City must
	(a)	prepare supplementary business tax notices for all taxable 
businesses shown on the supplementary business tax roll of 
the City, and
	(b)	send the supplementary business tax notices to the persons 
liable to pay the taxes.
(8)  Sections 443(4), 445, 446, 447, 448 and 449 apply in respect of 
supplementary business tax notices.
491(1)  Each year the City may apply to the Crown for a grant if there 
is a business in the City operated by the Crown.
(2)  The Crown may pay to the City a grant not exceeding the amount 
that would be recoverable by the City if the business operated by the 
Crown were not exempt from taxation under this Division. 
Division 4 
Special Tax
492(1)  Council may pass a special tax bylaw to raise revenue to pay 
for a specific service or purpose.
(2)  A special tax bylaw must be passed annually.
(3)  Council must give public notice of a bylaw passed pursuant to this 
section.
493(1)  The special tax bylaw authorizes Council to impose the tax in 
respect of property in any area of the City that will benefit from the 
specific service or purpose stated in the bylaw.
(2)  The tax must not be imposed in respect of property that is exempt 
under section 462.
494   The special tax bylaw must
	(a)	state the specific service or purpose for which the bylaw is 
passed,
	(b)	describe the area of the City that will benefit from the service 
or purpose and in which the special tax is to be imposed,
	(c)	state the estimated cost of the service or purpose,
	(d)	provide a process by which an affected person may request 
the City to review the application or calculation of a special 
tax on property if the affected person considers that an error 
or omission was made in the application or calculation, and
	(e)	state whether the tax rate is to be based on
	(i)	the assessment prepared in accordance with Part VII,
	(ii)	each parcel of land,
	(iii)	each unit of frontage, or
	(iv)	each unit of area,
and set the tax rate to be imposed in each case.
495   A special tax bylaw must not be passed unless the estimated cost 
of the specific service or purpose for which the tax is imposed is 
included in the budget of the City as an estimated expenditure.
496(1)  The revenue raised by a special tax bylaw must be applied to 
the specific service or purpose stated in the bylaw.
(2)  If there is any excess revenue, the City must advertise the use to 
which it proposes to put the excess revenue.
497   The person liable to pay the tax imposed in accordance with a 
special tax bylaw is the owner of the property in respect of which the 
tax is imposed.
Division 5 
Local Improvement Tax
498   In this Division, "local improvement" means a project
	(a)	that Council considers to be of greater benefit to an area of 
the City than to the whole City, and
	(b)	that is to be paid for in whole or in part by a tax imposed 
under this Division.
499(1)  Part XII applies to petitions under this Division, except as they 
are modified by this section.
(2)  A petition is not a sufficient petition unless
	(a)	it is signed by 2/3 of the owners who would be liable to pay 
the local improvement tax, and
	(b)	the owners who sign the petition represent at least 1/2 of the 
value of the assessments prepared under Part VII for the 
parcels of land in respect of which the tax will be imposed.
(3)  If a parcel of land is owned by more than one owner, the owners 
are considered as one owner for the purpose of subsection (2).
(4)  If a municipality, school division, school district, hospital district 
or health region under the Regional Health Authorities Act (Alberta) or 
The Regional Health Services Act (Saskatchewan), is entitled to sign a 
petition under this Division, it may give notice to Council prior to or at 
the time the petition is presented to Council that its name and the 
assessment prepared for its land under Part VII are not to be counted in 
determining the sufficiency of a petition under subsection (2), and 
Council must comply with the notice. 
(5)  If a corporation, church, organization, estate or other entity is 
entitled to sign a petition under this Division, the petition may be 
signed on its behalf by a person who 
	(a)	is at least 18 years old, and
	(b)	produces on request a certificate authorizing the person to 
sign the petition.
500(1)  Council may on its own initiative propose a local 
improvement.
(2)  A group of owners in the City may petition Council for a local 
improvement. 
501   If a local improvement is proposed, the City must prepare a local 
improvement plan.
502(1)  A local improvement plan must
	(a)	describe the proposed local improvement and its location,
	(b)	identify
	(i)	the parcels of land in respect of which the local 
improvement tax will be imposed, and
	(ii)	the person who will be liable to pay the local 
improvement tax,
	(c)	state whether the tax rate is to be based on
	(i)	the assessment prepared in accordance with Part VII,
	(ii)	each parcel of land,
	(iii)	each unit of frontage, or
	(iv)	each unit of area,
	(d)	include the estimated cost of the local improvement,
	(e)	state the period over which the cost of the local improvement 
will be spread,
	(f)	state the portion of the estimated cost of the local 
improvement proposed to be paid
	(i)	by the City,
	(ii)	from revenue raised by the local improvement tax, and
	(iii)	from other sources of revenue,
		and
	(g)	include any other information the proponents of the local 
improvement consider necessary.
(2)  The estimated cost of a local improvement may include
	(a)	the actual cost of buying land necessary for the local 
improvement,
	(b)	the capital cost of undertaking the local improvement,
	(c)	the cost of professional services needed for the local 
improvement,
	(d)	the cost of repaying any existing debt on a facility that is to 
be replaced or rehabilitated, and
	(e)	other expenses incidental to the undertaking of the local 
improvement and to the raising of revenue to pay for it.
503(1)  When a local improvement plan has been prepared, the City 
must send a notice to the persons who will be liable to pay the local 
improvement tax.
(2)  A notice under subsection (1) must include a summary of the 
information included in the local improvement plan. 
(3)  Subject to subsection (4), if a petition objecting to the local 
improvement is filed with a designated officer within 30 days of 
sending the notices under subsection (1) and the designated officer 
declares the petition to be sufficient, Council must not proceed with 
the local improvement.
(4)  Council may, after the expiry of one year after the petition is 
declared to be sufficient, re-notify in accordance with subsections (1) 
and (2) the persons who would be liable to pay the local improvement 
tax.
(5)  If a sufficient petition objecting to the local improvement is not 
filed with the designated officer within 30 days of sending the notices 
under subsection (1), Council may undertake the local improvement 
and impose the local improvement tax at any time in the 3 years 
following the sending of the notices. 
(6)  When Council is authorized under subsection (5) to undertake a 
local improvement and 
	(a)	the project has not been started, or
	(b)	the project has been started but is not complete,
Council may impose the local improvement tax for one year, after 
which the tax must not be imposed until the local improvement has 
been completed or is operational. 
504(1)  Council must pass a local improvement tax bylaw in respect 
of each local improvement.
(2)  A local improvement tax bylaw authorizes Council to impose a 
local improvement tax in respect of all land in a particular area of the 
City to raise revenue to pay for the local improvement that benefits 
that area of the City. 
(3)  Despite section 462(1), no land is exempt from taxation under this 
section.
505(1)  A local improvement tax bylaw must
	(a)	include all of the information required to be included in the 
local improvement plan,
	(b)	provide for equal payments during each year in the period 
over which the cost of the local improvement will be spread,
	(c)	set a uniform tax rate to be imposed on
	(i)	the assessment prepared in accordance with Part VII,
	(ii)	each parcel of land,
	(iii)	each unit of frontage, or
	(iv)	each unit of area,
		based on the cost of the local improvement less any financial 
assistance provided to the City by the Crown, and
	(d)	include any other information Council considers necessary.
(2)  The local improvement tax bylaw may set the uniform tax rate 
based on estimated average costs throughout the City for a similar type 
of local improvement and that rate applies whether the actual cost of 
the local improvement is greater or less than the uniform tax rate. 
506   The undertaking of a local improvement may be started, the 
local improvement tax bylaw may be passed and debentures may be 
issued before or after the actual cost of the local improvement has been 
determined.
507   The person liable to pay the tax imposed in accordance with a 
local improvement tax bylaw is the owner of the parcel of land in 
respect of which the tax is imposed.
508(1)  The owner of a parcel of land in respect of which a local 
improvement tax is imposed may pay the tax at any time.
(2)  If the local improvement tax rate is subsequently reduced under 
section 509 or 510, Council must refund to the owner the appropriate 
portion of the tax paid. 
509(1)  If, after a local improvement tax has been imposed, there is
	(a)	a subdivision affecting a parcel of land, or
	(b)	a consolidation of 2 or more parcels of land,
in respect of which a local improvement tax is payable, Council, with 
respect to future years, must revise the local improvement tax bylaw so 
that each of the new parcels of land bears an appropriate share of the 
local improvement tax. 
(2)  If, after a local improvement tax has been imposed,
	(a)	there is a change in a plan of subdivision affecting an area 
that had not previously been subject to a local improvement 
tax, and
	(b)	Council is of the opinion that as a result of the change the 
new parcels of land receive a benefit from the local 
improvement,
Council, with respect to future years, must revise the local 
improvement tax bylaw so that each benefitting parcel of land bears an 
appropriate share of the local improvement tax. 
510(1)  If, after a local improvement tax rate has been set, Council
	(a)	receives financial assistance from the Crown or from other 
sources that is greater than the amount estimated when the 
local improvement tax rate was set, or
	(b)	refinances the debt created to pay for the local improvement 
at an interest rate lower than the rate estimated when the 
local improvement tax rate was set,
Council, with respect to future years, may revise the rate so that each 
benefitting parcel of land bears an appropriate share of the actual cost 
of the local improvement. 
(2)  If, after a local improvement tax rate has been set, an alteration is 
necessary following a complaint under Part IX or an appeal under Part 
X that is sufficient to reduce or increase the revenue raised by the local 
improvement tax bylaw in any year by more than 5%, Council, with 
respect to future years, may revise the rate so that the local 
improvement tax bylaw will raise the revenue originally anticipated for 
those years.
(3)  If, after a local improvement tax rate has been set, it is discovered 
that the actual cost of the local improvement is higher than the 
estimated cost on which the local improvement tax rate is based, 
Council may revise, once only over the life of the local improvement, 
the rate with respect to future years so that the local improvement tax 
bylaw will raise sufficient revenue to pay the actual cost of the local 
improvement. 
511   If some parcels of land in respect of which a local improvement 
tax is to be imposed appear to call for a smaller or larger proportionate 
share of the tax because they are corner lots or are differently sized or 
shaped from other parcels, those parcels may be assigned the number 
of units of measurement Council considers appropriate to ensure that 
they will bear a fair portion of the local improvement tax.
512(1)  Council may by bylaw require the City to pay the cost of any 
part of a local improvement that Council considers to be of benefit to 
the whole City.
(2)  A bylaw under subsection (1) must be advertised if the cost to be 
paid by the City exceeds 50% of the cost of the local improvement less 
any financial assistance provided to the City by the Crown.
(3)  If financial assistance is provided to the City by the Crown for a 
local improvement, Council must apply the assistance to the cost of the 
local improvement. 
513(1)  If a parcel of land is required before a local improvement can 
be proceeded with, Council may agree with the owner of the parcel 
that in consideration of
	(a)	the dedication or gift to the City of the parcel of land 
required, or
	(b)	a release of or reduction in the owner's claim for 
compensation for the parcel of land,
the remainder of the owner's land is exempt from all or part of the local 
improvement tax that would otherwise be imposed. 
(2)  The tax roll referred to in section 437 must be prepared in 
accordance with an agreement under this section, despite anything to 
the contrary in this Charter. 
514(1)  If a sanitary or storm sewer or a water main is constructed 
along a road or constructed in addition to or as a replacement of an 
existing facility
	(a)	along which it would not have been constructed except to 
reach some other area of the City, or 
	(b)	in order to provide capacity for future development and the 
existing sanitary and storm sewers and water mains are 
sufficient for the existing development in the area,
Council may exempt from taxation under the local improvement tax 
bylaw, to the extent Council considers fair, the parcels of land abutting 
the road or place. 
(2)  If a local improvement tax is imposed for a local improvement that 
replaces a similar type of local improvement, 
	(a)	the balance owing on the existing local improvement tax 
must be added to the cost of the new local improvement, or
	(b)	Council must exempt the parcels of land in respect of which 
the existing local improvement tax is imposed from the tax 
that would be imposed for the new local improvement.
515(1)  The City may construct a local improvement for sewer if
	(a)	Council approves the construction,
	(b)	the construction is recommended by the Minister of Health of 
the Province of Saskatchewan or the medical health officer, 
and
	(c)	Council considers it to be in the public interest to do so.
(2)  The owners of the parcels of land that benefit from a local 
improvement for sewer have no right to petition against its 
construction.
516(1)  If a local improvement for sewer or water has been 
constructed, the City may construct private connections from the local 
improvement to the street line if Council approves the construction.
(2)  The cost of constructing a private connection must be imposed 
against the parcel of land that benefits from it and the owner of the 
parcel has no right to petition against its construction.
Division 6 
Well Drilling Equipment Tax
517(1)  Council may pass a well drilling equipment tax bylaw.
(2)  The well drilling equipment tax bylaw authorizes Council to 
impose a tax in respect of equipment used to drill a well for which a 
licence is required under the Oil and Gas Conservation Act (Alberta) 
or The Oil and Gas Conservation Act (Saskatchewan).
518   A tax imposed under this Division must be paid by the person 
who holds the licence required under the Oil and Gas Conservation 
Act (Alberta) or The Oil and Gas Conservation Act (Saskatchewan) in 
respect of the well being drilled.
519(1)  The Well Drilling Equipment Tax Rate Regulation 
(AR 61/2002) made under the Municipal Government Act (Alberta) is 
hereby incorporated and shall apply to the whole City.
(2)  A tax imposed under this Division must be calculated in 
accordance with the tax rate prescribed in the regulation referred to in 
subsection (1).
Division 7 
Amusement Tax
520(1)  In this section,
	(a)	"owner" means a person operating a place of amusement in 
the City;
	(b)	"place of amusement" means a place where an exhibition or 
entertainment is given or game played and an entrance or 
admission fee is charged or collected;
	(c)	"tax" means the amusement tax set by a bylaw passed 
pursuant to subsection (2).
(2)  Council may, by bylaw, require that every person attending a place 
of amusement shall pay a tax on each admission to a place of 
amusement.
(3)  A bylaw passed pursuant to subsection (2) may direct that the tax 
may vary
	(a)	with the amount of the entrance or admission fee, or
	(b)	by category or place of amusement.
(4)  Council may, by bylaw, make rules for the collection, proper 
accounting and due payment of the amusement tax, and without 
restricting the generality of the foregoing, may
	(a)	require that the tax be collected by the owner of a place of 
amusement by means of tickets or otherwise in a form 
approved by the City;
	(b)	allow an owner a commission on the sale of tickets or the 
amount of tax collected;
	(c)	require an owner to deface tickets sold pursuant to this 
section in any manner that may be approved by the City and 
to place at an entrance of his or her place of amusement 
receptacles for receiving the tickets so defaced;
	(d)	authorize bylaw enforcement officers to enter a place of 
amusement to ascertain whether the bylaw is being observed 
and to place in the lobby or elsewhere notices concerning the 
tax;
	(e)	exempt certain places of amusement from paying the tax;
	(f)	require an owner to make returns in a form approved by the 
City showing:
	(i)	the number of admissions to his or her place of 
amusement,
	(ii)	the entrance or admission fees paid,
	(iii)	the amount of tax collected, and
	(iv)	any other information that the City may consider 
necessary;
	(g)	require an owner to pay the amount collected to a designated 
officer
	(i)	after each performance or entertainment, or
	(ii)	at any time and in any manner that the City may 
consider appropriate.
(5)  Council may
	(a)	accept from an owner a sum in place of the tax, and
	(b)	exempt persons attending a place of amusement from 
payment of the tax.
Division 8 
Recovery of Taxes
521(1)  The taxes due in respect of any land may be recovered from 
any owner or holder of a lease, licence or permit originally assessed for 
the taxes and from any subsequent owner of the whole or any part of 
the land.
(2)  The taxes shall be a special lien on the land and shall be collectible 
by action or distraint in priority to every claim, privilege, lien or 
encumbrance of any person except that of the Crown.
(3)  The lien referred to in subsection (2) and its priority shall not be 
lost or impaired by any neglect, omission or error of any officer of the 
City.
(4)  Nothing in this Charter shall be construed as making any business 
tax a charge on the land or the building on or in which a business is 
carried on.
522   The production of a copy of the portion of the assessment roll 
relating to the taxes payable by any person in the City certified as a 
true copy by the treasurer is proof, in the absence of evidence to the 
contrary, of the debt.
523(1)  The City may acquire, hold and dispose of real or personal 
property offered or transferred to it in partial or complete settlement or 
payment of, or as security for, any lien or charge or any right to a lien 
or charge or any taxes, licence fee or other indebtedness owing to the 
City.
(2)  If, pursuant to subsection (1), real property is acquired in 
settlement of taxes, the real property shall be deemed to have been 
acquired in accordance with the Municipal Government Act (Alberta) 
or The Tax Enforcement Act (Saskatchewan) and all the provisions of 
the applicable Act relating to the sale and distribution of proceeds of 
the sale of the real property apply.
(3)  The Municipal Government Act (Alberta) or The Tax Enforcement 
Act (Saskatchewan) apply to the recovery of tax arrears in respect of a 
parcel of land within the City located in Alberta or Saskatchewan, 
respectively.
Division 9 
Recovery of Taxes Not Related to Land 
524   In this Division,
	(a)	"distress warrant" means a written instruction to seize goods 
of the person named in the warrant;
	(b)	"period for payment" means
	(i)	if the person liable to pay the tax is a resident of the 
City, the 14 days following the sending of the tax notice 
by the City, or
	(ii)	if the person liable to pay the tax is not a resident of the 
City, the 30 days following the sending of the tax notice 
by the City;
	(c)	"tax" means
	(i)	a business tax,
	(ii)	a property tax imposed in respect of property referred to 
in section 411(1)(c), (f), (g), (h), (i), (j)(i) or (k), or
	(iii)	a well drilling equipment tax;
	(d)	"tax arrears" means taxes that remain unpaid after the expiry 
of the period for payment.
525(1)  The City may attempt to recover tax arrears
	(a)	in accordance with this Division, and
	(b)	subject to subsection (2), in accordance with any other Act or 
common law right.
(2)  The City may start an action under subsection (1)(b) at any time 
before the goods are sold at a public auction or the City becomes the 
owner of the goods under section 535, whichever occurs first.
526(1)  If taxes for which an owner is liable are due on any property 
occupied by a tenant, the City may send a notice to the tenant requiring 
the tenant to pay the rent as it becomes due to the City until the taxes 
including costs have been paid.
(2)  The City has the same authority as the landlord of the property to 
collect rent by distress or otherwise until the taxes including costs have 
been paid.
(3)  This section does not prevent the City from exercising any other 
right the City has to collect the taxes from the tenant or any other 
person liable for their payment.
(4)  The notice referred to in subsection (1) may be sent
	(a)	at any time, if the taxes due are in arrears, or
	(b)	after the tax notice has been sent, if the taxes are due but not 
in arrears.
(5)  Not less than 14 days before the City sends a notice under 
subsection (1), the City must send a notice to the owner of the property 
advising the owner of the City's intention to proceed under subsection 
(1).
(6)  From the money paid to the City under this section, the City may 
pay any sum that it considers necessary for supplying the tenant with 
heat or other service that but for the notice would have been supplied 
by the landlord of the property.
(7)  The City may, from the money paid to it under this section, pay to 
the insurer of the property the premium of any insurance on 
improvements on the property, to the extent of the insurable value of 
the improvements.
(8)  The City may, from the money paid to it under this section, insure 
the interest of the City in all or any improvements on  the property in 
respect of which rent is payable pursuant to this section against loss or 
damage to the extent of all taxes that may be due at the time of any 
loss or damage, including costs.
(9)  Any amount paid by the City under subsection (6), (7) or (8) may 
be deducted from the money received by the City under this section, in 
which case only the balance of the money received is to be applied to 
the unpaid taxes.
(10)  If a landlord has appointed an agent to collect rents for property 
for which a notice is sent under subsection (1), the City may send to 
the agent a notice in writing requiring the agent
	(a)	to account for all rents received by the agent from the 
property, and
	(b)	to pay to the City all the rents received by the agent from the 
property, less a reasonable commission for collection and any 
other necessary expense.
(11)  On receipt of a written notice under subsection (10), the agent is 
personally liable to the City for all rents received and not paid to the 
City as required.
(12)  Nothing done by the City pursuant to this section is to be 
construed as entry into possession of the property.
(13)  The City
	(a)	is only accountable for the money it has actually received 
pursuant to this section, and
	(b)	is not under any liability by reason of any act done  pursuant 
to this section.
(14)  A tenant may deduct from the rent any taxes paid by the tenant to 
the City pursuant to this section, other than the taxes the tenant is 
required to pay under the terms of the tenancy.
(15)  Any amount deducted by the tenant under subsection (14) is 
deemed to be payment on account of rent by the tenant to the landlord 
or any other person entitled to receive the rent.
527(1)  If the City wishes to recover tax arrears pursuant to this 
Division, it may issue a distress warrant.
(2)  The City may, in writing, authorize a designated officer or appoint 
a person to the position of designated officer to prepare and issue 
distress warrants and seize goods pursuant to distress warrants on 
behalf of the City. 
528(1)  When a distress warrant has been issued, a civil enforcement 
agency, sheriff or a person referred to in section 527(2) must place 
sufficient goods under seizure to satisfy the amount of the claim shown 
in the warrant.
(2)  The person placing goods under seizure may ask the person who 
owns or has possession of the seized goods to sign a bailee's 
undertaking agreeing to hold the seized goods for the City.
(3)  If a person refuses to sign a bailee's undertaking, the person 
placing goods under seizure may remove the goods from the premises. 
(4)  When a bailee's undertaking has been signed under subsection (2), 
the goods specified in it are deemed to have been seized. 
(5)  A seizure under this section continues until the City 
	(a)	abandons the seizure by written notice, or
	(b)	sells the goods.
(6)  The City is not liable for wrongful or illegal seizure or for loss of 
or damage to goods held under a seizure under this section if a bailee's 
undertaking relating to the seized goods has been signed pursuant to 
subsection (2).
529(1)  A person may seize the following goods pursuant to a distress 
warrant:
	(a)	goods belonging to the person who is liable to pay the tax 
arrears or in which that person has an interest;
	(b)	goods of a business that is liable to pay business tax arrears, 
even if the goods have been sold to a purchaser of the 
business;
	(c)	goods of a corporation that are in the hands of
	(i)	a receiver appointed for the benefit of creditors,
	(ii)	an authorized trustee in bankruptcy, or
	(iii)	a liquidator appointed under a winding-up order.
(2)  If a person who is liable to pay tax arrears is in possession of 
goods belonging to others for the purpose of storing the goods, those 
goods must not be seized pursuant to the distress warrant. 
530(1)  A distress warrant must not be issued until the period for 
payment expires, unless subsection (2) applies.
(2)  If, before the period for payment expires, the City has reason to 
believe that a person is about to move out of the City goods that are to 
be seized under a distress warrant, the City may apply to a justice of 
the peace for an order authorizing the City to issue the distress warrant 
before the period for payment expires. 
531(1)  After goods have been seized under a distress warrant, any 
person may pay the tax arrears.
(2)  On payment of the tax arrears under subsection (1), the City must 
release the goods from seizure. 
(3)  A person may exercise the right under subsection (1) at any time 
before the City sells the goods at a public auction or becomes the 
owner of the goods under section 535.
532(1)  If a distress warrant has been issued to recover tax arrears in 
respect of a business and the person who is liable to pay the business 
tax arrears owns property that is leased to one or more tenants, the City 
may send a notice to each tenant requiring the tenant to pay the rent as 
it becomes due to the City until the business tax arrears have been 
paid.
(2)  Not less than 14 days before the City sends a notice under 
subsection (1), it must send a notice to the owner of the property 
advising the owner of the City's intention to proceed under subsection 
(1). 
(3)  This section does not prevent the City from exercising any other 
right it has to collect the tax arrears.
533(1)  The City must offer for sale at a public auction goods that 
have been seized under a distress warrant if the tax arrears are not paid, 
unless the City starts an action under section 525(2) to recover the tax 
arrears before the date of the public auction.
(2)  The City must advertise a public auction by posting a notice in at 
least 3 public places in the City near the goods to be sold not less than 
10 days before the date of the auction.
(3)  The advertisement must specify the date, time and location of the 
public auction, the conditions of sale, a description of the goods to be 
sold and the name of the person whose goods are to be sold.
(4)  The advertisement must state that the City will become the owner 
of any goods not sold at the public auction, immediately after the 
public auction.
534(1)  The public auction must be held not more than 60 days after 
the goods are seized under the distress warrant.
(2)  The City may adjourn the holding of a public auction but must 
post a notice in accordance with section 533(2) showing the new date 
on which the public auction is to be held.
535   The City becomes the owner of any goods offered for sale but 
not sold at a public auction, immediately after the public auction and 
may dispose of the goods by selling them.
536(1)  The money paid for goods at a public auction or pursuant to 
section 533
	(a)	must be deposited by the City in an account that is 
established solely for the purpose of depositing money from 
the sale of goods under this Division, and
	(b)	must be paid out in accordance with this section and section 
537.
(2)  The following must be paid first and in the following order:
	(a)	the tax arrears;
	(b)	any lawful expenses of the City in respect of the goods.
(3)  If there is any money remaining after payment of the tax arrears 
and expenses listed in subsection (2), the City must notify the previous 
owner that there is money remaining and that an application may be 
made under section 537 to recover all or part of the money. 
537(1)  A person may apply by originating notice to the Court for an 
order declaring that the person is entitled to a part of the money in the 
account referred to in section 536(1).
(2)  An application under this section may be made within 5 years after 
the date of the public auction.
(3)  The Court must decide if notice must be given to any person other 
than the applicant and in that event the hearing must be adjourned to 
allow notice to be given.
Division 10 
Recovery of Licence Fees 
and Other Amounts
538  Part 8 of the Civil Enforcement Act (Alberta) does not apply to a 
designated manufactured home in a manufactured home community 
that has been seized under a distress warrant.
539(1)  The City may recover any licence fee that remains unpaid for 
14 days after it becomes payable, with costs, by distress on the 
licensee's goods or on the licensee's interest in goods.
(2)  Sections 527 to 537 apply, with all necessary modifications, to the 
recovery of a licence fee pursuant to subsection (1).
(3)  If, before the 14-day period described in subsection (1) expires, the 
City has reason to believe that a person is about to move out of the 
City goods that are to be seized, the City may apply to a justice of the 
peace for an order authorizing the City to seize goods before the period 
for payment expires.
540(1)  The amount due with respect to any work or service 
performed by the City pursuant to an agreement with any person is a 
lien on any land owned by the person for whom the work or service 
was performed.
(2)  The City may recover the amount referred to in subsection (1) 
from the person for whom the work or service was performed
	(a)	by action, or
	(b)	by distress of the person's goods in accordance with sections 
527 and 528.
(3)  At the end of a year in which work or services were performed by 
the City under this section, the City may
	(a)	add to any arrears of taxes on land owned by a person in the 
City any amount in respect of work or services performed for 
the person that remains unpaid at the end of the year, or
	(b)	provide that the amount mentioned in clause (a) is to be 
added to and form part of the taxes owed on the land.
(4)  Sections 454 to 457 apply, with all necessary modifications, to any 
amount that is added to unpaid taxes pursuant to subsection (3).
Division 11 
Recovery of Taxes Related to Designated 
Manufactured Homes
541   In this Division,
	(a)	"financing change statement" means a financing change 
statement as defined in the Personal Property Security Act 
(Alberta) or The Personal Property Security Act, 1993 
(Saskatchewan);
	(b)	"financing statement" means a financing statement as defined 
in the Personal Property Security Act (Alberta) or The 
Personal Property Security Act, 1993 (Saskatchewan);
	(c)	"register", except where the context otherwise requires, 
means to register by means of a financing statement in the 
Registry in accordance with the Personal Property Security 
Act (Alberta) or The Personal Property Security Act, 1993 
(Saskatchewan) and the regulations made under those Acts;
	(d)	"Registry" means the Personal Property Registry of Alberta 
or Saskatchewan;
	(e)	"reserve bid" means the minimum price at which the City is 
willing to sell a designated manufactured home at a public 
auction;
	(f)	"security interest" means a security interest as defined in the 
Personal Property Security Act (Alberta) or The Personal 
Property Security Act, 1993 (Saskatchewan);
	(g)	"tax" means a property tax imposed in respect of property 
referred to in section 411(1)(j)(i) or (k);
	(h)	"tax arrears list" means a tax arrears list prepared by the City 
under section 544;
	(i)	"tax recovery lien" means a charge to secure the amount of 
taxes owing to the City  in respect of a designated 
manufactured home.
542   This Division applies if the City has imposed a property tax in 
respect of a designated manufactured home pursuant to section 404 as 
opposed to requiring a licence in respect of a designated manufactured 
home situated in the City pursuant to section 405.
543(1)  The City may attempt to recover tax arrears in respect of a 
designated manufactured home
	(a)	in accordance with this Division, or
	(b)	subject to subsection (2), in accordance with Division 9 or 
with any other Act or common law right.
(2)  The City may start an action under subsection (1)(b) at any time 
before
	(a)	the designated manufactured home is sold at a public auction 
under section 550, or
	(b)	the designated manufactured home is disposed of in 
accordance with section 556(a),
whichever occurs first.
544(1)  The City must annually, not later than March 31,
	(a)	prepare a tax arrears list that shows the designated 
manufactured homes in the City in respect of which there are 
tax arrears for more than one year, and that may also show 
the designated manufactured homes in the City in respect of 
which there are tax arrears for less than one year,
	(b)	register a tax recovery lien against each designated 
manufactured home shown on the tax arrears list, and
	(c)	post a copy of the tax arrears list in a place that is accessible 
to the public during regular business hours.
(2)  The City must not register a tax recovery lien against a designated 
manufactured home in respect of which there exists a tax recovery lien 
registered from previous years unless that lien has first been 
discharged.
(3)  If a subsequent tax recovery lien is registered in error, it is deemed 
to be of no effect.
(4)  The City must give written notice to the owner of each designated 
manufactured home shown on the tax arrears list that a tax recovery 
lien has been registered against the designated manufactured home.
(5)  The City must give written notice to the owner of each 
manufactured home community containing one or more designated 
manufactured homes shown on the tax arrears list that a tax recovery 
lien has been registered against the designated manufactured home or 
homes.
545(1)  The City is responsible for the payment of the costs it incurs 
in carrying out the measures referred to in section 544, but it may add 
the costs to the tax roll  in respect of the designated manufactured 
home shown on the tax arrears list.
(2)  No person shall register a financing change statement to discharge 
the registration of a tax recovery lien against a designated 
manufactured home without the authorization of the City in whose 
favour the lien is registered.
(3)  If the registration of a tax recovery lien is discharged in error and 
the City re-registers the tax recovery lien within 30 days after the 
erroneous discharge, the re-registration of the tax recovery lien has the 
same effect as if the original tax recovery lien had not been discharged.
(4)  The re-registration of a tax recovery lien in Alberta in accordance 
with subsection (3) is not subject to any administration fee that would 
otherwise be charged by the Government of Alberta for re-registration.
546   When a tax recovery lien has been registered against a 
designated manufactured home, no person shall remove from the site 
the designated manufactured home or any other improvements located 
on the site for which owner of the designated manufactured home is 
also liable to pay the taxes, unless the City consents.
547(1)  When a tax recovery lien has been registered against a 
designated manufactured home, any person may pay the tax arrears in 
respect of that designated manufactured home.
(2)  On payment of the tax arrears under subsection (1), the City must 
register a financing change statement to discharge the registration of 
the tax recovery lien. 
(3)  A person may exercise the right under subsection (1) at any time 
before
	(a)	the designated manufactured home is sold at a public auction 
under section 550, or
	(b)	the designated manufactured home is disposed of in 
accordance with section 556(a).
(4)  The re-registration of a tax recovery lien in Alberta in accordance 
with subsection (3) is not subject to any administration fee that would 
otherwise be charged by the Government of Alberta for re-registration.
548(1)  When a tax recovery lien has been registered against a 
designated manufactured home, the City may send a written notice to 
any person who rents or leases the designated manufactured home 
from the owner of the designated manufactured home, requiring that 
person to pay the rent or lease payments, as the case may be, to the 
City until the tax arrears have been paid.
(2)  Not less than 14 days before the City sends a notice under 
subsection (1), it must send a notice to the owner of the designated 
manufactured home advising the owner of the City's intention to 
proceed under subsection (1). 
(3)  The City must send a copy of the notice under subsection (2) to the 
owner of the manufactured home community where the designated 
manufactured home is located. 
(4)  This section does not prevent the City from exercising any other 
right it has to collect the tax arrears. 
549(1)  Not later than August 1 following preparation of the tax 
arrears list, the City must, in respect of each designated manufactured 
home shown on the tax arrears list, send a written notice to
	(a)	the owner of the designated manufactured home,
	(b)	the owner of the manufactured home community where the 
designated manufactured home is located, and
	(c)	each person who has a security interest in or a lien, writ, 
charge or other encumbrance against the designated 
manufactured home as disclosed by a search of the Registry 
using the serial number of the designated manufactured 
home.
(2)  The notice must state that if the tax arrears in respect of the 
designated manufactured home are not paid before March 31 in the 
next year, the City will offer the designated manufactured home for 
sale at a public auction.
(3)  The notice under subsection (1) must be sent to the address shown 
on the records of the Registry for each person referred to in subsection 
(1)(c).
550(1)  The City must offer for sale at a public auction any designated 
manufactured home shown on its tax arrears list if the tax arrears are 
not paid.
(2)  Unless subsection (4) applies, the public auction must be held in 
the period beginning on the date referred to in section 549(2) and 
ending on March 31 of the year immediately following that date. 
(3)  Subsection (1) does not apply to a designated manufactured home 
in respect of which the City has started an action under section 543(2) 
to recover the tax arrears before the date of the public auction. 
(4)  The City may enter into an agreement with the owner of a 
designated manufactured home shown on its tax arrears list providing 
for the payment of the tax arrears over a period not exceeding 3 years, 
and in that event the designated manufactured home need not be 
offered for sale under subsection (1) until 
	(a)	the agreement has expired, or
	(b)	the owner of the designated manufactured home breaches the 
agreement,
whichever occurs first. 
551   Council must set for each designated manufactured home to be 
offered for sale at a public auction,
	(a)	a reserve bid that is as close as reasonably possible to the 
market value of the designated manufactured home, and
	(b)	any conditions that apply to the sale.
552(1)  From the date on which a designated manufactured home is 
offered for sale at a public auction, the City is entitled to possession of 
the designated manufactured home.
(2)  For the purpose of obtaining possession of a designated 
manufactured home, a designated officer may enter the designated 
manufactured home and take possession of it for and in the name of the 
City, and if in so doing the designated officer encounters resistance, 
the City may apply by originating notice to the Court for an order for 
possession of the designated manufactured home.
553(1)  The City must advertise the public auction in at least one issue 
of a newspaper having general circulation in the City, not less than 10 
days and not more than 30 days before the date on which the public 
auction is to be held.
(2)  The advertisement must specify the date, time and location of the 
public auction, the conditions of sale and a description of each 
designated manufactured home to be offered for sale. 
(3)  Not less than 4 weeks before the date of the public auction, the 
City  must send a copy of the advertisement referred to in subsection 
(1) to each person referred to in section 549(1).
554(1)  The City may adjourn the holding of a public auction to any 
date within 2 months after the advertised date.
(2)  If a public auction is adjourned, the City must 
	(a)	post a notice in a place that is accessible to the public during 
regular business hours, showing the new date on which the 
public auction is to be held, and
	(b)	send a copy of the notice to each person referred to in section 
549(1).
(3)  If a public auction is cancelled as a result of the payment of the tax 
arrears, the City must
	(a)	post a notice in a place that is accessible to the public during 
regular business hours stating that the auction is cancelled, 
and
	(b)	send a copy of the notice to each person referred to in section 
549(1).
555(1)  A person who purchases a designated manufactured home at a 
public auction or pursuant to section 556(a) acquires the designated 
manufactured home free of all security interests, liens, writs, charges 
and other encumbrances, except encumbrances arising from claims of 
the Crown in right of Canada, and all obligations secured by the 
security interests, liens, writs, charges and other encumbrances are, as 
regards the purchaser, deemed performed.
(2)  When a person purchases a designated manufactured home at a 
public auction or pursuant to section 556(a), the City must, in respect 
of any security interest in or lien, writ, charge or other encumbrance 
against the designated manufactured home that exists on the date of 
sale as disclosed by a search of the Registry using the serial number of 
the designated manufactured home, register a financing change 
statement
	(a)	to amend the collateral description in the registration to 
exclude the designated manufactured home, or
	(b)	if the designated manufactured home is the only collateral 
described in the registration, to discharge the registration.
(3)  Subsection (2) does not apply to a registration for which the 
purchaser is named as a debtor in a registered financing statement.
(4)  Subsection (2) operates despite the Personal Property Security Act 
(Alberta) or The Personal Property Security Act, 1993 
(Saskatchewan).
(5)  A designated manufactured home is sold at a public auction when 
the person who is acting as the auctioneer declares the designated 
manufactured home sold.
556   If a designated manufactured home is not sold at a public 
auction under section 550, the City may
	(a)	dispose of it
	(i)	by selling it at a price that is as close as reasonably 
possible to the market value of the designated 
manufactured home, or
	(ii)	by depositing in the account referred to in section 
558(1)(a) an amount of money equal to the price at 
which the City would be willing to sell the designated 
manufactured home under subclause (i),
		or
	(b)	grant a lease in respect of it.
557(1)  If the tax arrears in respect of a designated manufactured 
home are paid before the City disposes of it under section 556(a) or 
while the designated manufactured home is being leased under section 
556(b), the City must return the designated manufactured home to its 
owner.
(2)  Before returning the designated manufactured home to its owner 
under subsection (1), the City must send a written notice 
	(a)	to each person referred to in section 549(1), and
	(b)	if the City has leased the designated manufactured home 
under section 556(b), to the person leasing it.
(3)  The notice referred to in subsection (2) must state that
	(a)	the designated manufactured home will be returned to the 
owner after 30 days from the date of the notice, and
	(b)	despite any provision to the contrary in a lease agreement in 
respect of the designated manufactured home, the lease 
expires 30 days after the date of the notice.
(4)  Subsection (3) applies despite anything contained in the 
Residential Tenancies Act (Alberta) or The Residential Tenancies Act 
(Saskatchewan).
558(1)  The money paid for a designated manufactured home at a 
public auction or pursuant to section 556(a)
	(a)	must be deposited by the City in an account that is 
established solely for the purpose of depositing money from 
the sale or disposition of designated manufactured homes 
under this Division, and
	(b)	must be paid out in accordance with this section and section 
559.
(2)  Money paid to the City as rent under a lease granted under section 
556(b) must be placed in the account referred to in subsection (1) and 
distributed in accordance with this section and section 559.
(3)  The following must be paid first and in the following order:
	(a)	the tax arrears in respect of the designated manufactured 
home;
	(b)	any lawful expenses of the City in respect of the designated 
manufactured home;
	(c)	an administration fee of 5% of the amount deposited in 
respect of the designated manufactured home pursuant to 
subsection (1), payable to the City.
(4)  If there is any money remaining after payment of the tax arrears 
and costs listed in subsection (3), the City must notify the previous 
owner of the designated manufactured home that there is money 
remaining.
(5)  If the City is satisfied after a search of the Registry using the serial 
number of the designated manufactured home that there are no security 
interests in or liens, writs, charges or other encumbrances against the 
designated manufactured home, the City may pay the money 
remaining after the payments under subsection (3) to the previous 
owner of the designated manufactured home.
(6)  If the City is not satisfied after a search of the Registry using the 
serial number of the designated manufactured home that there are no 
security interests in or liens, writs, charges or other encumbrances 
against the designated manufactured home, the City must notify the 
previous owner that an application may be made under section 559 to 
recover all or part of the money.
559(1)  A person may apply by originating notice to the Court for an 
order declaring that the person is entitled to a part of the money in the 
account referred to in section 558.
(2)  An application under this section must be made within 5 years 
after 
	(a)	the date of the public auction, if the designated manufactured 
home was sold at a public auction, or
	(b)	the date of a sale under section 556(a), if the designated 
manufactured home was sold under that section.
(3)  The Court must decide if notice must be given to any person other 
than the applicant and in that event the hearing must be adjourned to 
allow notice to be given.
560   If no application is made under section 559 within the 5-year 
period referred to in section 559, the City may, for any purpose, use 
the money deposited in accordance with section 558 that remains 
undistributed.
561(1)  Despite anything in this Division, where a designated 
manufactured home has been offered for sale but not sold at a public 
auction and the City has not disposed of it under section 556(a) within 
10 years following the date of the public auction,
	(a)	sections 557, 558 and 559 cease to apply with respect to that 
designated manufactured home, and 
	(b)	the City becomes the owner of the designated manufactured 
home free of all security interests, liens, writs, charges and 
other encumbrances, except encumbrances arising from 
claims of the Crown in right of Canada, and all obligations 
secured by the security interests, liens, writs, charges or 
encumbrances are, as regards the City, deemed performed.
(2)  When the City becomes the owner of a designated manufactured 
home under subsection (1), the City may, in respect of any security 
interest in or lien, writ, charge or other encumbrance against the 
designated manufactured home as disclosed by a search of the Registry 
using the serial number of the designated manufactured home, register 
a financing change statement
	(a)	to amend the collateral description in the registration to 
exclude the designated manufactured home, or
	(b)	if the designated manufactured home is the only collateral 
described in the registration, to discharge the registration.
(3)  Subsection (2) operates despite the Personal Property Security Act 
(Alberta) or The Personal Property Security Act, 1993 
(Saskatchewan).
562(1)  When the City holds a public auction under section 550 or a 
sale under section 556(a), the auctioneer, the councillors, the 
commissioner and the designated officers and employees of the City 
must not bid for or buy, or act as an agent in buying, any designated 
manufactured home offered for sale, unless subsection (2) applies.
(2)  The City may direct a designated officer or employee of the City 
to bid for or buy a designated manufactured home of which the City 
wishes to become the owner.
563   If, after tax recovery proceedings affecting a designated 
manufactured home are started under this Division, the designated 
manufactured home is moved to another municipality or its site 
becomes part of another municipality,
	(a)	the proceedings must be continued by that other municipality 
as if the designated manufactured home had always been 
included in it, and
	(b)	the other municipality must pay to the City, to the extent that 
the other municipality receives sufficient money to do so, the 
costs incurred by the City in connection with the tax recovery 
proceedings.
564(1)  Unless the City passes a bylaw to the contrary, the owner of a 
manufactured home community must provide monthly reports to a 
designated officer of the City regarding
	(a)	the ownership of all designated manufactured homes in the 
manufactured home community, including the serial numbers 
of the designated manufactured homes, and
	(b)	the movement of all designated manufactured homes in and 
out of the manufactured home community.
(2)  Despite subsection (1), the City may pass a bylaw requiring the 
owner of the manufactured home community to provide the reports 
required under subsection (1) to the City on the dates specified by the 
City, but not more than once a month.
Insurance Proceeds
565(1)  Where property is damaged or destroyed by fire, lightning or 
explosion and taxes in respect of the property or the land upon which it 
is or was situated are unpaid, the amount payable to any person under a 
policy of insurance on the property shall, to the extent of the unpaid 
taxes, be paid, on demand, by the insurer to the City, and in default the 
City may start an action against the insurer to recover the amount of 
the unpaid taxes.
(2)  Subsection (1) applies only to the extent of the amount payable 
under the policy of insurance and only to the portion not used or to be 
used in or toward rebuilding, reinstating or repairing the property 
damaged or destroyed or in or toward acquiring, setting up and 
repairing another building to take the place of a building totally or 
substantially destroyed by fire, lightning or explosion.
566(1)  No person shall demolish or remove, or engage, employ or 
give permission to any person to demolish or remove any building in 
respect of which there are taxes outstanding or that is situated on land 
in respect of which taxes are outstanding, without the prior written 
consent of the City.
(2)  A person who commits a breach of subsection (1) is guilty of an 
offence and liable on summary conviction to a fine of not less than 
$500 and not more than $10 000.
(3)  If a person is found guilty under subsection (2), damages may be 
assessed against that person in an amount not exceeding the amount of 
outstanding taxes.
(4)  If a building is removed contrary to subsection (1), the building 
may within three months from the date of removal be seized in its new 
location by a person authorized by the City to do so, and that person 
shall have free right of entry on the land to which the building has been 
removed for the purpose of severing it from the soil, if necessary, and 
removing it, in which case it must be restored to its former position. 
(5)  All expenses reasonably incurred in seizing and restoring a 
building under subsection (4) may be added to the tax roll and 
collected in the same manner as taxes.
(6)  If a building is demolished or removed contrary to subsection (1) 
or, if so demolished, if any material taken from the building is 
removed, the City by its authorized bailiff may within 3 months from 
the date of removal, distrain on the building or material for the unpaid 
taxes and costs and may sell the building or material in the same 
manner as goods and chattels distrained for taxes may be sold.
567   No defect, error or omission in the form or substance of the 
notice or statement required by section 443 or in the service, 
transmission or receipt of the notice or statement shall invalidate any 
subsequent proceedings for the recovery of the taxes.
568   A distress for taxes that are not a lien on land or for a licence fee 
shall have priority over a distress for rent by the landlord of the 
premises occupied by the person taxed or licensed, notwithstanding 
that the landlord's seizure may be prior in time.
569(1)  Overdue taxes may be recovered by action as a debt due to the 
City, in which case the tax roll is proof, in the absence of evidence to 
the contrary, of the debt.
(2)  For the purposes of this section, all taxes shall be deemed to be 
due on the day on which the tax notices referred to in section 443 were 
mailed or delivered as shown on the tax roll. 
PART IX 
ASSESSMENT REVIEW BOARDS
Division 1 
Establishment and Function of Assessment 
Review Boards
570   In this Part,
	(a)	"assessment notice" includes an amended assessment notice 
and a supplementary assessment notice;
	(b)	"assessment roll" includes a supplementary assessment roll;
	(c)	"tax notice" includes a supplementary tax notice;
	(d)	"tax roll" includes a supplementary tax roll.
571(1)  Council may by bylaw at any time, but must on receiving a 
complaint under section 577, establish one or more assessment review 
boards.
(2)  Council must
	(a)	appoint a minimum of 3 members to each assessment review 
board unless subsection (3) applies,
	(b)	prescribe the term of office of each member and the manner 
in which vacancies are to be filled, and 
	(c)	prescribe the remuneration and expenses, if any, payable to 
each member.
(3)  Subject to the conditions prescribed in the Assessment Complaints 
and Appeals Regulation (AR 238/2000) made under the Municipal 
Government Act (Alberta), Council may appoint an assessment review 
board consisting of only one member.
(4)  The members of each assessment review board must choose a 
presiding officer from among themselves. 
572(1)  Council shall appoint a person to act as the secretary of the 
assessment review boards having jurisdiction in the City and prescribe 
the term of office, remuneration and duties of that person.
(2)  The secretary must not be an assessor.
573   The City and one or more councils may agree to establish jointly 
the assessment review boards to have jurisdiction in their 
municipalities.
574   The Mayor may appoint a person as an acting member of an 
assessment review board if any member is unable for any reason to 
attend a hearing of the board.
575   A majority of the members of an assessment review board 
constitutes a quorum.
576   A decision of a majority of the members of an assessment 
review board is the decision of the assessment review board.
577(1)  A person wishing to make a complaint about any assessment 
or tax must do so in accordance with this section.
(2)  A complaint must be in writing and must be accompanied with the 
fee set by Council under section 594(1), if any. 
(3)  A complaint may be made only by an assessed person or a 
taxpayer. 
(4)  A complaint may relate to any assessed property or business.
(5)  A complaint may be about any of the following matters, as shown 
on an assessment or tax notice: 
	(a)	the description of a property or business;
	(b)	the name and mailing address of an assessed person or 
taxpayer;
	(c)	an assessment;
	(d)	an assessment class;
	(e)	an assessment sub-class;
	(f)	the type of property;
	(g)	the type of improvement;
	(h)	school support;
	(i)	whether the property is assessable;
	(j)	whether the property or business is exempt from taxation 
under Part VIII.
(6)  There is no right to make a complaint about any tax rate.
(7)  A complaint must explain why the complainant thinks that 
information shown on an assessment or tax notice is incorrect.
(8)  A complaint about a local improvement tax must be made within 
one year after it is first imposed.
(9)  Despite subsection (8), where a local improvement tax rate has 
been revised under section 510(3), a complaint may be made about the 
revised local improvement tax whether or not a complaint was made 
about the tax within the year after it was first imposed.
(10)  A complaint under subsection (9) must be made within one year 
after the local improvement tax rate is revised.
(11)  The complaint must include the mailing address of the 
complainant.
(12)  An assessment review board has no jurisdiction to deal with a 
complaint about linear property.
578(1)  A complaint must be filed with the secretary of the assessment 
review board at the address shown on the assessment or tax notice, not 
later than the date shown on that notice.
(2)  On receiving a complaint, the secretary of the assessment review 
board referred to in section 572 must set a date, time and location for a 
hearing before an assessment review board.
579(1)  If the complaint is to be heard by an assessment review board, 
the secretary of the assessment review board must
	(a)	within 30 days after receiving the complaint, provide the City 
with a copy of the complaint, and
	(b)	at least 14 days before the hearing, notify the City, the 
complainant and any assessed person other than the 
complainant who is affected by the complaint of the date, 
time and location of the hearing.
(2)  The notice period required under subsection (1)(b) may be reduced 
with the consent of all the persons who are to be notified under that 
subsection. 
580   If any person who is given notice of the hearing does not attend, 
the assessment review board may proceed to deal with the complaint if 
it is satisfied that all persons required to be notified were given notice 
of it.
581(1)  Assessment review boards are not bound by the rules of 
evidence or any other law applicable to court proceedings and have 
power to determine the admissibility, relevance and weight of any 
evidence.
(2)  Assessment review boards may require any person giving evidence 
before them to do so under oath. 
(3)  Members of assessment review boards are commissioners for 
oaths while acting in their official capacities. 
582(1)  When, in the opinion of an assessment review board,
	(a)	the attendance of a person is required, or
	(b)	the production of a document or thing is required,
the assessment review board may cause to be served on a person a 
notice to attend or a notice to attend and produce a document or thing. 
(2)  If a person fails or refuses to comply with a notice served under 
subsection (1), the assessment review board may apply by originating 
notice to the Court and the Court may issue a warrant requiring the 
attendance of the person or the attendance of the person to produce a 
document or thing. 
583   A witness may be examined under oath on anything relevant to a 
matter that is before an assessment review board and is not excused 
from answering any question on the ground that the answer might tend 
to
	(a)	incriminate the witness,
	(b)	subject the witness to punishment under this or any other 
Act, or
	(c)	establish liability of the witness
	(i)	to a civil proceeding at the instance of the Crown in 
right of Alberta or Saskatchewan or of any other person, 
or
	(ii)	to prosecution under any Act,
but if the answer so given tends to incriminate the witness, subject the 
witness to punishment or establish liability of the witness, it must not 
be used or received against the witness in any civil proceedings or in 
any other proceedings under this Charter or any Act, except in a 
prosecution for or proceedings in respect of perjury or the giving of 
contradictory evidence. 
Division 2 
Decisions of Assessment 
Review Boards
584(1)  An assessment review board may make any of the following 
decisions:
	(a)	dismiss a complaint that was not made within the proper time 
or that does not comply with section 577(7);
	(b)	make a change with respect to any matter referred to in 
section 577(5);
	(c)	decide that no change to an assessment roll or tax roll is 
required.
(2)  An assessment review board must not alter any assessment that is 
fair and equitable, taking into consideration assessments of similar 
property or businesses in the same municipality. 
585   The assessment review board established by Council must make 
all decisions
	(a)	on complaints relating to property tax, within 150 days after 
the assessment notices are sent out by the City, and
	(b)	on complaints relating to any tax other than property tax, 
within 150 days after the tax notices are sent out by the City.
586(1)  The secretary of the assessment review board referred to in 
section 572 must send the decision of the assessment review board, 
and the board's reasons if requested, to the persons notified of the 
hearing under section 579(1)(b).
(2)  A request for the board's reasons must be made at the time of the 
hearing and any request made after the hearing need not be complied 
with. 
587(1)  The decision of an assessment review board including the 
omission, neglect or refusal of an assessment review board to hear or 
decide on a complaint may be appealed to the Municipal Government 
Board.
(2)  Any of the following may appeal the decision of an assessment 
review board: 
	(a)	an assessed person;
	(b)	a taxpayer;
	(c)	an assessor;
	(d)	the City.
588(1)  If there has been substantial compliance with this Part, the 
decision of an assessment review board is not invalid because of a 
defect in form, a technical irregularity or informality.
(2)  An assessment review board may correct any error or omission in 
its decision. 
Division 3 
General Matters
589   The Assessment Complaints and Appeals Regulation 
(AR 238/2000) made under the Municipal Government Act (Alberta) is 
hereby incorporated and shall apply to the whole City.
590   The City must make any changes to its assessment roll or tax 
roll, or both, that are necessary to reflect the decision of an assessment 
review board.
591   A person who becomes an assessed person or taxpayer in respect 
of a property or business when a complaint about the property or 
business is being dealt with under this Part may become a party to any 
proceedings started by the previous assessed person or taxpayer.
592   Making a complaint under this Part does not relieve any person 
from the obligation to pay any taxes owing on any property or business 
or any penalties imposed for late payment of taxes.
593   A member of an assessment review board must not hear or vote 
on any decision that relates to a matter in respect of which the member 
has a pecuniary interest.
594(1)  Council may set fees payable by persons wishing to make 
complaints or to be involved as a party or intervenor in a hearing 
before an assessment review board and for obtaining copies of an 
assessment review board's decisions and other documents.
(2)  If a complainant fails to pay the fees required under subsection (1) 
on or before the date shown on the assessment or tax notice by which a 
complaint must be filed, the complaint shall be deemed to be 
dismissed.
(3)  If the assessment review board makes a decision in favour of the 
complainant, the fees paid by the complainant under subsection (1) 
must be refunded. 
(4)  If
	(a)	the assessment review board makes a decision that is not in 
favour of the complainant, and
	(b)	on appeal, the Municipal Government Board makes a 
decision in favour of the complainant,
the fees paid by the complainant under subsection (1) must be 
refunded. 
595(1)  A copy of
	(a)	an assessment roll or tax roll or part of it, or 
	(b)	an assessment notice or tax notice, 
that is certified by the treasurer as being a true copy of the original roll, 
part of the roll or notice is proof, in the absence of evidence to the 
contrary, of the existence and validity of the roll, part of the roll or 
notice and is admissible in evidence without proof of the appointment 
or signature of the treasurer. 
(2)  A statutory declaration signed by the treasurer is admissible in 
evidence as proof, in the absence of evidence to the contrary, that 
	(a)	an assessment notice was sent on the date shown on the 
assessment notice, or 
	(b)	a tax notice was sent on the date shown on the tax notice.
596   A copy of a decision of an assessment review board that is 
certified by the secretary as being a true copy of the original decision is 
proof, in the absence of evidence to the contrary, of the decision and is 
admissible in evidence without proof of the appointment or signature 
of the secretary.
597   The members of an assessment review board are not personally 
liable for anything done or omitted to be done in good faith in the 
exercise or purported exercise of a power, duty or function under this 
Part.
PART X 
MUNICIPAL GOVERNMENT BOARD
598   In this Part,
	(a)	"administrator" means the Deputy Minister of Municipal 
Affairs for Alberta;
	(b)	"Board" means the Municipal Government Board and 
includes any panel of the Municipal Government Board.
599(1)  A person may appeal the decision of an assessment review 
board to the Board in accordance with the procedures set out in this 
Part.
(2)  The Board has jurisdiction to hear complaints about assessments 
for linear property.
(3)  In conducting the hearing of an appeal or a complaint about 
assessments for linear property, the Board may exercise the powers 
that are vested in it under the Municipal Government Act (Alberta).
Division 1 
Hearings Before the Board
600(1)  Any matter that is to be dealt with by a hearing before the 
Board must be in the form of a written statement and must be filed 
with the administrator within the following periods:
	(a)	for a complaint about an assessment for linear property, not 
later than the date shown on the assessment notice;
	(b)	for an appeal relating to the amount of an equalized 
assessment, not later than December 1 of the year in which 
the equalized assessment is prepared;
	(c)	for an appeal from the decision of an assessment review 
board, not later than 30 days after the decision is sent to the 
complainant.
(2)  The statement referred to in subsection (1) must include
	(a)	the reason for the matter being referred to the Board,
	(b)	a brief explanation of the issues to be decided by the Board, 
and
	(c)	an address to which any notice or decision of the Board is to 
be sent.
601(1)   A complaint about an assessment for linear property may be 
about any of the following matters, as shown on the assessment notice: 
	(a)	the description of any linear property;
	(b)	the name and mailing address of an assessed person;
	(c)	an assessment;
	(d)	the type of improvement;
	(e)	school support;
	(f)	whether the linear property is assessable;
	(g)	whether the linear property is exempt from taxation under 
Part VIII.
(2)  Any of the following may make a complaint about an assessment 
for linear property:
	(a)	an assessed person;
	(b)	the City.
602(1)  On receiving a written statement referred to in section 600(1), 
the administrator must set a date, time and location for a hearing before 
the Board. 
(2)  If the written statement relates to a complaint about an assessment 
for linear property, the administrator must advise the Minister that the 
statement has been received.
603(1)  If a matter is to be heard by the Board, the administrator must
	(a)	within 30 days after receiving a written statement under 
section 600(1), provide the City with a copy of the statement, 
and
	(b)	at least 14 days before the hearing, notify the City, the person 
who sent the written statement to the administrator and any 
assessed person who is affected by the matter to be heard of 
the date, time and location of the hearing.
(2)  The notice period required under subsection (1)(b) may be reduced 
with the consent of all of the persons who are to be notified under that 
subsection.
604   If any person who is given notice of the hearing does not attend, 
the Board may proceed to deal with the matter if it is satisfied that all 
persons required to be notified were given notice of it.
605(1)  The Board is not bound by the rules of evidence or any other 
law applicable to court proceedings and has power to determine the 
admissibility, relevance and weight of any evidence. 
(2)  The Board may require any person giving evidence before it to do 
so under oath.
(3)  Members of the Board are commissioners for oaths while acting in 
their official capacities.
606(1)  When, in the opinion of the Board, 
	(a)	the attendance of a person is required, or
	(b)	the production of a document or thing is required,
the Board may cause to be served on a person a notice to attend or a 
notice to attend and produce a document or thing. 
(2)  If a person fails or refuses to comply with a notice served under 
subsection (1), the Board may apply by originating notice to the Court 
and the Court may issue a warrant requiring the attendance of the 
person or the attendance of the person to produce a document or thing.
607   A witness may be examined under oath on anything relevant to a 
matter that is before the Board and is not excused from answering any 
question on the ground that the answer might tend to 
	(a)	incriminate the witness,
	(b)	subject the witness to punishment under this or any other 
Act, or
	(c)	establish liability of the witness
	(i)	to a civil proceeding at the instance of the Crown in 
right of Alberta or Saskatchewan or of any other person, 
or
	(ii)	to prosecution under any Act,
but if the answer so given tends to incriminate the witness, subject the 
witness to punishment or establish liability of the witness, it must not 
be used or received against the witness in any civil proceedings or in 
any other proceedings under this Charter or any Act, except in a 
prosecution for or proceedings in respect of perjury or the giving of 
contradictory evidence.
608(1)  On concluding a hearing, the Board may make any of the 
following decisions:
	(a)	dismiss a complaint or an appeal that was not made within 
the proper time;
	(b)	make a change with respect to any matter referred to in 
section 601(1), if the hearing relates to a complaint about an 
assessment for linear property;
	(c)	make a change to any equalized assessment, if the hearing 
relates to an equalized assessment;
	(d)	make any decision that the assessment review board could 
have made, if the hearing relates to the decision of an 
assessment review board;
	(e)	decide that no change to an equalized assessment or an 
assessment or tax roll is required.
(2)  The Board must not alter
	(a)	any assessment that is fair and equitable, taking into 
consideration assessments of similar property in the City, and
	(b)	any equalized assessment that is fair and equitable, taking 
into consideration equalized assessments in similar 
municipalities.
(3)  The Board may, in its decision, 
	(a)	include terms and conditions, and
	(b)	make the decision effective on a future date or for a limited 
time.
609(1)  If the hearing relates to a complaint about an assessment for 
linear property, the Board must make its decision within 150 days after 
the assessment notices relating to linear property are sent out.
(2)   If the hearing relates to an equalized assessment, the Board must 
make its decision before March 1 of the year following the year in 
which the equalized assessment is prepared.
(3)  If the hearing relates to the decision of an assessment review 
board, the Board must make its decision within 150 days after 
receiving the written statement under section 600(1).
610   The Board may determine the costs of and incidental to any 
hearing before it and decide by whom and to whom the costs are to be 
paid.
611(1)  A decision of the Board under section 610 relating to costs 
may be registered in
	(a)	the Personal Property Registry of Alberta or Saskatchewan, 
and
	(b)	any Land Titles Office of Alberta or the Saskatchewan Writ 
Registry.
(2)  On registration pursuant to subsection (1), the decision of the 
Board has the same effect as if it were a registered writ of enforcement 
issued after judgment has been entered in an action by the Court.
612   When a decision of the Board requires something to be done 
within a specified time, the Board may extend the time.
613   The Board may rehear any matter before making its decision, 
and may review, rescind or vary any decision made by it.
614   The Board must send its decision, and its reasons if requested, to 
the persons notified of the hearing under section 603(1)(b).
615   There is no appeal from a decision of the Board.
616(1)  If there has been substantial compliance with this Part, a 
decision of the Board is not invalid because of a defect in form, a 
technical irregularity or informality.
(2)  The Board may correct any error or omission in its decision.
617(1)  When Council of the City considers that the interests of the 
public in the City or in a major part of the City are sufficiently 
concerned, Council may authorize the City to become a complainant or 
intervenor in a hearing before the Board.
(2)  For the purposes of subsection (1), Council may take any steps, 
incur any expense and take any proceedings necessary to place the 
question in dispute before the Board for a decision.
Division 2 
Inquiries by the Board
618(1)  The Lieutenant Governor in Council of Alberta or 
Saskatchewan may refer any matter to the Board for its 
recommendations.
(2)  The Minister for Alberta or the Minister for Saskatchewan may by 
order refer any question or other matter to the Board for its 
recommendations.
(3)  On receipt of a reference under subsection (1) or (2), the Board 
shall conduct an inquiry and prepare a report in accordance with 
section 619.
619(1)  On concluding an inquiry, the Board must prepare a report 
that includes its recommendations.
(2)  The Board may make any recommendations it considers 
appropriate.
(3)  The report must be delivered to the Minister for Alberta or the 
Minister for Saskatchewan, as the case may be.
620   The Board may refer any assessment that it considers unfair and 
inequitable to the Minister and the Minister may deal with it under 
sections 631 and 431.
621   The City must make any changes to its assessment roll or tax 
roll, or both, that are necessary to reflect the decision of the Board.
622   A person who becomes an assessed person or taxpayer in respect 
of a property or business when a complaint or an appeal about the 
property or business is being dealt with under this Part may become a 
party to any proceedings started by the previous assessed person or 
taxpayer.
623   Sending a written statement to the Board under section 600(1) 
does not relieve any person from the obligation to pay any taxes owing 
on the property or business or any penalties imposed for late payment 
of taxes.
624   A member of the Board must not hear or vote on any decision or 
recommendation that relates to a matter in respect of which the 
member has a pecuniary interest.
625   A person who commits or does any act, matter or thing that 
would, if done in or in respect of a Court of Queen's Bench, constitute 
a contempt of the Court is in contempt of the Board, and on an 
application by the Board, a Court of Queen's Bench may commit that 
person for contempt of the Board, and the Court has the same power of 
committal in respect of contempt of the Board as it has in respect of 
contempt of the Court.
626   The Minister may set fees payable by parties, intervenors or 
others who appear at hearings before the Board or at inquiries 
conducted by the Board and for obtaining copies of the Board's 
decisions and other documents.
627   The Board may make rules regulating its procedures.
628(1)  The Board may request copies of statements, reports, 
documents or information of any kind from any local authority.
(2)  The Board may request, in writing, copies of any certificates or 
certified copies of documents from
	(a)	any Land Titles Office of Alberta or from the Minister in 
Alberta who is responsible for the administration of the Land 
Titles Act (Alberta), or
	(b)	the Saskatchewan Land Registry or the Saskatchewan Land 
Surveys Directory, as the case may be.
(3)  The Board or any member of the Board may at any time search the 
public records of any Land Titles Office of Alberta or the 
Saskatchewan Land Registry or the Saskatchewan Land Surveys 
Directory, as the case may be.
629(1)  A document purporting to have been issued by a corporation 
or any officer, agent or employee of a corporation, or by any other 
person for or on its behalf, may be considered by the Board as proof, in 
the absence of evidence to the contrary, that the document was issued 
by the corporation. 
(2)  A copy of 
	(a)	an assessment roll or tax roll or part of it, or 
	(b)	an assessment notice or tax notice, 
that is certified by the treasurer as being a true copy of the original roll, 
part of the roll or notice is proof, in the absence of evidence to the 
contrary, of the existence and validity of the roll, part of the roll or 
notice and is admissible in evidence without proof of the appointment 
or signature of the treasurer. 
(3)  A statutory declaration signed by the treasurer is admissible in 
evidence as proof, in the absence of evidence to the contrary, that 
	(a)	an assessment notice was sent on the date shown on the 
assessment notice, or
	(b)	a tax notice was sent on the date shown on the tax notice.
630   A copy of a decision of the Board that is certified by the person 
who presided at the hearing as being a true copy of the original 
decision is proof, in the absence of evidence to the contrary, of the 
decision and is admissible in evidence without proof of the 
appointment or signature of the person who signed the certificate.
PART XI 
GENERAL MINISTERIAL POWERS
631(1)  The Ministers may require any matter connected with the 
management, administration or operation of the City or any assessment 
prepared under Part VII to be inspected 
	(a)	on the Ministers' initiative, or
	(b)	on the request of Council.
(2)  The Ministers may appoint one or more persons as inspectors for 
the purpose of carrying out inspections under this section.
(3)  An inspector
	(a)	may require the attendance of any officer of the City or of 
any other person whose presence the inspector considers 
necessary during the course of the inspection, and
	(b)	has the same powers, privileges and immunities as a 
commissioner under the Public Inquiries Act (Alberta) or The 
Public Inquiries Act (Saskatchewan).
(4)  When required to do so by an inspector, the commissioner of the 
City must produce for examination and inspection all books and 
records of the City.
(5)  After the completion of the inspection, the inspector must make a 
report to the Ministers and, if the inspection was made at the request of 
Council, to Council.

632   The Ministers may
	(a)	give directions governing the assessment and taxation in the 
City if the Ministers consider the provisions of this Charter 
insufficient, and
	(b)	decide any questions arising from the difficulty or 
impossibility of applying parts VII to X of this Charter.
PART XII 
PETITIONS
633   Unless otherwise provided in this Charter or any other 
enactment, only electors of the City are eligible to be petitioners.
634(1)  A petition must be signed by the required number of 
petitioners.
(2)  If requirements for the minimum number of petitioners are not set 
out under other provisions of this Charter or any other enactment then, 
to be sufficient, the petition must be signed by electors of the City 
equal in number to at least 10% of the population.
635(1)  A petition must consist of one or more pages, each of which 
must contain an identical statement of the purpose of the petition.
(2)  The petition must include, for each petitioner,
	(a)	the printed surname and printed given names or initials of the 
petitioner,
	(b)	the petitioner's signature,
	(c)	the street address of the petitioner or the legal description of 
the land on which the petitioner lives, and
	(d)	the date on which the petitioner signs the petition.
(3)  Each signature must be witnessed by an adult person who must
	(a)	sign opposite the signature of the petitioner, and
	(b)	take an affidavit that to the best of the person's knowledge 
the signatures witnessed are those of persons entitled to sign 
the petition.
(4)  The petition must have attached to it a signed statement of a 
person stating that
	(a)	the person is the representative of the petitioners, and
	(b)	the City may direct any inquiries about the petition to the 
representative.
636(1)  A petition must be filed with the clerk and the clerk is 
responsible for determining if the petition is sufficient.
(2)  No name may be added to or removed from a petition after it has 
been filed with the clerk.
(3)  In counting the number of petitioners on a petition there must be 
excluded the name of a person
	(a)	whose signature is not witnessed,
	(b)	whose signature appears on a page of the petition that does 
not have the same purpose statement that is contained on all 
the other pages of the petition,
	(c)	whose printed name is not included or is incorrect,
	(d)	whose street address or legal description of land is not 
included or is incorrect,
	(e)	if the date when the person signed the petition is not stated,
	(f)	when a petition is restricted to certain persons,
	(i)	who is not one of those persons, or
	(ii)	whose qualification as one of those persons is not, or is 
incorrectly, described or set out,
		or
	(g)	who signed the petition more than 60 days before the date on 
which the petition was filed with the clerk.
(4)  If 5000 or more petitioners are necessary to make a petition 
sufficient, the clerk may use a random statistical sampling method with 
a 95% confidence level to determine the sufficiency of the petition, 
instead of counting and checking each petitioner.
PART XIII 
ASSESSMENTS VALID
637   No assessment and taxation of property in the City shall be 
deemed to be invalid because of any or all of the following:
	(a)	non-compliance with the provisions of this Charter with 
respect to the assessment and taxation of property;
	(b)	mistakes in the use of forms;
	(c)	other inadvertent errors or irregularities;
if it appears that the assessment and taxation of property was 
conducted in accordance with the intent of this Charter and that the 
non-compliance, error or irregularity did not materially affect the 
assessment or levying of taxes.

11   The Schedule is amended by repealing forms 6, 7, 8, 10, 
11 and 12.

12   This Regulation comes into force on January 1, 2005.


--------------------------------
Alberta Regulation 233/2004
Environmental Protection and Enhancement Act 
Forests Act
FOREST RESOURCES IMPROVEMENT AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 487/2004) on October 19, 2004 
pursuant to section 35 of the Environmental Protection and Enhancement Act and 
sections 4 and 30 of the Forests Act. 
1   The Forest Resources Improvement Regulation 
(AR 152/97) is amended by this Regulation.

2   Section 1(d) is repealed and the following is substituted:
	(d)	"FRIAA dues" means the dues that are set by this Regulation 
or determined by the Association under section 5;

3   Section 5 is amended
	(a)	by adding the following after subsection (1):
(1.1)  Where a person is required to pay timber dues under 
section 90.1 of the TMR, the person, whether or not a member 
of the Association, shall pay FRIAA dues to the Association in 
the amount of $0.50 per cubic metre in respect of the volume of 
timber on which the timber dues are based.
	(b)	in subsection (2) by adding "or (1.1)" after "subsection 
(1)" wherever it occurs.

4   Section 5.1(2) is amended by adding "or (1.1)" after 
"section 5(1)".


--------------------------------
Alberta Regulation 234/2004
Forests Act
TIMBER MANAGEMENT AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 488/2004) on October 19, 2004 
pursuant to sections 4 and 30 of the Forests Act. 
1   The Timber Management Regulation (AR 60/73) is 
amended by this Regulation.

2   Section 2 is amended
	(a)	by repealing clause 1.02 and substituting the 
following:
	1.02	"audited" means audited by a certified general 
accountant, a certified management accountant or a 
chartered accountant under the Regulated Accounting 
Profession Act;
	(b)	by adding the following after clause 3:
	3.1	"community logger" means a logger who is registered 
under section 74.3;
	3.2	"community timber manufacturer" means the owner of 
a mill that is registered under section 74.3;
	3.3	"coniferous community timber licence" means a timber 
disposition issued pursuant to the Act and sections 74.1 
to 74.8 of this Regulation authorizing the holder of a 
coniferous timber quota to harvest predominately 
coniferous timber and minor amounts of deciduous 
timber;
	3.4	"coniferous community timber permit" means a timber 
disposition issued pursuant to the Act and sections 74.1 
to 74.8 of this Regulation authorizing a person to 
harvest predominately coniferous timber and minor 
amounts of deciduous timber;
	(c)	in clause 16 by striking out "a commercial or a local 
timber permittee" and substituting "a commercial timber 
permittee, a coniferous community timber permittee or a 
local timber permittee".

3   Section 34 is amended by striking out "the Industrial Wages 
Security Act,".

4   The heading preceding section 49 is amended by adding 
"AND LICENCES" after "PERMITS".

5   The following is added after section 74:
Division 5 
Community Timber Program
74.1  In order to support the maintenance of a viable community 
timber program in Alberta, the Minister may issue a coniferous 
community timber permit or a coniferous community timber 
licence to a person who is eligible under the Act and this Division.
74.2(1)  An owner of a mill that produces primary timber products 
is eligible to apply for registration as a community timber 
manufacturer if,
	(a)	according to the records of the Department of 
Sustainable Resource Development and exclusive of 
fire killed volume, the mill owner delivered to its mill 
from all sources at least one cubic metre but not more 
that 21 000 cubic metres in aggregate of coniferous 
timber during any of the previous 3 years ending April 
30, 2003, or
	(b)	the owner demonstrates to the satisfaction of the 
Minister that the mill met the requirement in clause (a) 
under a previous owner.
(2)  A person is eligible to apply for registration as a community 
logger if, according to the records of the Department of Sustainable 
Resource Development, that person had participated in the logger 
portion of the Community Timber Program during any of the 
previous 3 years ending April 30, 2003.
(3)  An eligible mill owner or an eligible logger must inform the 
Minister of that person's interest to operate as a community timber 
manufacturer or a community logger not later than August 31, 
2004.
74.3(1)  On approval by the Minister, and subject to subsections 
(2) and (3), the Minister shall register eligible mill owners as 
community timber manufacturers and eligible loggers as 
community loggers.
(2)  The total number of community timber manufacturers must not 
exceed 180.
(3)  The total number of community loggers must not exceed 320.
(4)  The Minister shall maintain a list of active community timber 
manufacturers and community loggers.
74.4(1)  The Minister may sell coniferous community timber 
permits and coniferous community timber licences by direct sale to 
community timber manufacturers and community loggers.
(2)  The Minister may grant a coniferous community timber permit 
or a coniferous community timber licence to a community timber 
manufacturer or a community logger in exchange for a commercial 
timber permit or a coniferous timber licence held by that person on 
July 31, 2004.
(3)  An applicant for a coniferous community timber permit shall 
submit a performance guarantee deposit in the amount calculated 
under section 40 and the provisions of sections 30, 31, 32, 33 and 
34 apply with all necessary modifications to the deposit.
(4)  A coniferous community timber permit may be issued for a 
period not exceeding 5 years.
74.5(1)  Notwithstanding section 74.2, if the number of 
community timber manufacturers is below the maximum limit set 
out in section 74.3(2) and the Minister is of the opinion that an 
additional community timber manufacturer is desirable for the 
maintenance of a viable community timber program in Alberta, the 
Minister may invite a person to apply for registration as a 
community timber manufacturer.
(2)  Notwithstanding section 74.2, if the number of community 
loggers is below the maximum limit set out in section 74.3(3) and 
the Minister is of the opinion that an additional community logger 
is desirable for the maintenance of a viable community timber 
program in Alberta, the Minister may invite a person to apply for 
registration as a community logger.
74.6   If, according to the records of the Department of Sustainable 
Resource Development, a community timber manufacturer 
produced 21 000 cubic metres or more of coniferous timber during 
the preceding year from the community timber manufacturer's own 
timber dispositions, the community timber manufacturer shall pay 
to the Minister, in addition to the timber dues, a penalty of $30 per 
cubic metre on the timber volume that exceeds 21 000 cubic 
metres.
74.7(1)  The Minister shall calculate the production from all 
coniferous community timber permits and coniferous timber 
licences for a 5-year period commencing May 1, 2004 and for each 
subsequent 5-year period from that date.
(2)  If the production calculated under subsection (1) for a 5-year 
period exceeds 2 500 000 cubic metres, the Minister shall reduce 
the authorized volume for the subsequent 5-year period by an 
amount equal to the amount by which the production calculated 
under subsection (1) exceeds 2 500 000 cubic metres.
74.8(1)  The Minister shall take the action prescribed in subsection 
(2) if the Minister is satisfied that, according to the records of the 
Department of Sustainable Resource Development, a community 
timber manufacturer did one or more of the following:
	(a)	failed to provide a statement of audited records as 
required by section 116.2;
	(b)	delivered to the community timber manufacturer's mill 
from the community timber manufacturer's timber 
dispositions and purchased more than 21 000 cubic 
metres in aggregate of coniferous timber during the 
preceding year;
	(c)	manufactured at the community timber manufacturer's 
mill during the preceding year less than 60% of the 
coniferous timber volume harvested under coniferous 
community timber permits and coniferous community 
timber licences held by the community timber 
manufacturer into primary timber products;
	(d)	failed to produce any primary timber products under a 
coniferous community timber permit during at least one 
of the previous 3 years;
	(e)	sold the mill or an interest in the mill
	(i)	to the holder of a forest management agreement, or
	(ii)	to the holder of a timber quota or quotas where, 
according to the Department's records, the total 
aggregate authorized annual allowable cut under 
the timber quota or quotas, as the case may be, 
exceeds 21 000 cubic metres of coniferous timber 
per year.
(2)  The action that a Minister shall take for the purpose of 
subsection (1) is as follows:
	(a)	cancel the coniferous community timber permit or the 
coniferous community timber licence held by the 
community timber manufacturer;
	(b)	if the community timber manufacturer complies with 
the requirements in section 21 or 22 of the Act for a 
coniferous timber licence or a commercial timber 
permit, issue a coniferous timber licence or a 
commercial timber permit.

6   Section 77 is repealed and the following is substituted:
77  The Minister may reduce the timber dues payable or not 
require the payment of timber dues in respect of timber that is 
located in a research area.

7   Section 78(1) is amended by striking out "or" at the end 
of clause (b), by adding "or" at the end of clause (c) and by 
adding the following after clause (c):
	(d)	a coniferous community timber permit.

8   The following is adding after section 90:
90.1(1)  The general rate of timber dues for coniferous timber that 
is harvested under the authority of a coniferous community timber 
permit or a coniferous community timber licence and delivered to 
and manufactured in a mill owned and operated by a community 
timber manufacturer is $2.50 per cubic metre of roundwood.
(2)  Sections 79 to 90 do not apply to timber harvested, delivered 
and manufactured in accordance with subsection (1).

9   Section 96(1) is amended by adding ", coniferous 
community timber permit" after "timber licence".

10   Section 97.41(1) is amended by adding ", coniferous 
community timber permit" after "timber licence".

11   Section 97.6(a) is amended by adding "or a coniferous 
community timber permit" after "timber permit".

12   Section 98 is amended by adding "or a coniferous 
community timber permittee" after "permittee".

13   Section 115(1) is amended by striking out "or a 
commercial timber permittee, other than a permittee who obtains the 
permit by making a lump sum bid," and substituting ", a coniferous 
community timber permittee or a commercial timber permittee, other 
than a commercial timber permittee who obtains the permit by making 
a lump sum bid,".

14   The following is added after section 116.1:
116.2(1)  On or before July 31 of each year, a community timber 
manufacturer shall provide to the Minister a statement in a format 
specified by the Minister indicating the total volume of timber 
delivered to the community timber manufacturer's mill from the 
community timber manufacturer's timber dispositions and the total 
volume of timber purchased and sold during the preceding year.
(2)  The statement referred to in subsection (1) must be certified by 
a regulated member as defined in the Regulated Forestry 
Profession Act.

15   Section 142.3(2.4) is amended by striking out "or 
deciduous timber licence" and substituting ", a coniferous 
community timber licence or a deciduous timber licence".

16   Sections 142.4(4.1) and 153(2) are amended by adding 
"or a coniferous community timber permit" after "timber permit".

17   Section 154 is amended by striking out "or commercial 
permit" and substituting ", coniferous community timber permit or 
commercial timber permit".

18   The following is added after section 154:
154.1(1)  An individual who holds a coniferous community timber 
permit may not assign that timber disposition except to
	(a)	the individual's spouse or adult interdependent partner, 
son, daughter, son-in-law or daughter-in-law, whether 
including or excluding that individual as an assignee, or
	(b)	a corporation wholly owned by the individual and the 
individual's spouse or adult interdependent partner, son, 
daughter, son-in-law, daughter-in-law, or any of them.
(2)  An individual who holds a coniferous community timber 
licence or the coniferous timber quota with which that licence is 
associated may not assign that licence or quota except to a person 
described in subsection (1)(a).
(3)  A corporation may not assign a coniferous community timber 
permit, a coniferous community timber licence or the coniferous 
timber quota with which that licence is associated.

19   Section 156 is amended by adding the following after 
subsection (2):
(3)  The assignor of a coniferous community timber permit or 
coniferous community timber licence shall submit to the Minister 
with the assignment a fee of $500.

20   Section 158 is amended by striking out "section 156" and 
substituting "section 156(1) or (2)".

21   Section 164(b) is amended by adding "or to the Forest 
Resource Improvement Association of Alberta" after "Alberta".



Alberta Regulation 235/2004
Freedom of Information and Protection of Privacy Act
FREEDOM OF INFORMATION AND PROTECTION OF 
PRIVACY AMENDMENT REGULATION
Filed: October 20, 2004


Made by the Lieutenant Governor in Council (O.C. 491/2004) on October 19, 2004 
pursuant to section 94 of the Freedom of Information and Protection of Privacy Act. 
1   The Freedom of Information and Protection of Privacy 
Regulation (AR 200/95) is amended by this Regulation.

2   Section 1(1)(b) is repealed.

3   The following is added after section 1:
Criteria to be used for designating public bodies
1.1   The Lieutenant Governor in Council may designate an 
agency, board, commission, corporation, office or other body as a 
public body and add the name of that body to the list in Schedule 1
	(a)	where the Government of Alberta
	(i)	appoints a majority of the members of that body or 
of the governing board of that body,
	(ii)	provides the majority of that body's continuing 
funding, or
	(iii)	holds a controlling interest in the share capital of 
that body,
			or
	(b)	where that body performs an activity or duty that is 
required by an enactment and the Minister responsible 
for the enactment recommends that the Lieutenant 
Governor in Council make the designation.

4   Section 2(1) is amended by striking out "the directory and in 
other".

5   Section 15 is amended
	(a)	by repealing subsection (1)(f);
	(b)	by repealing subsection (3.1);
	(c)	by repealing subsection (3.3);
	(d)	by adding the following before subsection (4):
(3.4)  Subsection (1)(b) is repealed on November 1, 2004.
	(e)	by repealing subsection (4).

6   Section 17 is amended
	(a)	in subsection (1)
	(i)	by repealing clauses (b) and (d);
	(ii)	in clause (j) by striking out "(AR 169/98)" and 
substituting "(AR 177/2003)";
	(b)	by adding the following after subsection (2):
(3)  Subsection (1)(a) is repealed on November 1, 2004.

7   Section 19 is amended by striking out "2005" and 
substituting "2008".

8   Schedule 1 is repealed and the following Schedule 1 is 
substituted:
Schedule 1 
All boards, committees and councils established under section 7 of the 
Government Organization Act, including those specifically designated 
below.
Any subsidiary of a public body designated below.
Aboriginal Affairs and Northern Development
Metis Settlements Appeal Tribunal
Northern Alberta Development Council
Agriculture, Food and Rural Development
Agriculture Financial Services Corporation
Agrivantage
Alberta Agricultural Products Marketing Council
Alberta Environmentally Sustainable Agriculture Council
Alberta Grain Commission
Board of Trustees of the Wheat Board Money Trust
Farmers' Advocate
Farm Implement Board
Hall of Fame Selection Committee
Irrigation Council
Marketing of Agricultural Products Act Appeal Tribunal
Meat Advisory Committee
Production Animal Medicine Advisory Committee
Children's Services
Appeal committees appointed under the Family Support for 
   Children with Disabilities Act
Appeal Panels appointed under the Child Welfare Act
Appeal Panels appointed under the Social Care Facilities  
   Licensing Act
Child and Family Services Authorities established under the Child  
   and Family Services Authorities Act
Southwest Alberta CFSA
Southeast Alberta CFSA
Calgary and Area CFSA
Central Alberta CFSA
East Central Alberta CFSA
Edmonton and Area CFSA
North Central Alberta CFSA
Northwest Alberta CFSA
Northeast Alberta CFSA
Metis Settlements CFSA
Children's Advocate
Premier's Council on Alberta's Promise
Social Care Facilities Review Committee
Community Development
Alberta Foundation for the Arts
Alberta Historical Resources Foundation
Alberta Human Rights and Citizenship Commission
Alberta Sport, Recreation, Parks and Wildlife Foundation
Government House Foundation
Human Rights, Citizenship and Multiculturalism Education Fund  
   Advisory Committee
Persons with Developmental Disabilities
Calgary Region Community Board
Central Region Community Board
Edmonton Region Community Board
Northeast Region Community Board
Northwest Region Community Board
Provincial Board
South Region Community Board
Premier's Council on the Status of Persons with Disabilities
Wild Rose Foundation
Economic Development
Alberta Economic Development Authority
Strategic Tourism Marketing Council
Energy
Alberta Energy and Utilities Board
Alberta Petroleum Marketing Commission
Electric Utilities Act Advisory Committee
Freehold Mineral Rights Tax Appeal Board
Environment
Drainage Council
Environmental Appeal Board
Natural Resources Conservation Board (common responsibility  
   with Sustainable Resource Development)
Executive Council
Alberta Order of Excellence Council
Public Affairs Bureau
Finance
Alberta Automobile Insurance Board
Alberta Government Telephones Commission
Alberta Insurance Council
Alberta Capital Finance Authority
Alberta Pensions Administration Corporation
Alberta Treasury Branches
Appeal panels formed under the Insurance Councils Regulation 
   (AR 126/2001)
ATB Investment Services Inc.
Audit Committee
Credit Union Deposit Guarantee Corporation
Gainers Inc.
General Insurance Council
Insurance Adjusters' Council
Life Insurance Council
Local Authorities Pension Plan Board of Trustees
N.A. Properties (1994) Ltd. (amalgamates 354713 Alberta Ltd.,  
   391760 Alberta Ltd. and S.C. Properties Ltd.) and subsidiaries
Management Employees Pension Board
Public Service Pension Board
Special Forces Pension Board
Gaming
Alberta Gaming and Liquor Commission
Alberta Gaming Research Council
Alberta Gaming Research Institute
Appeal Tribunal appointed under section 23 of the Horse Racing  
   Alberta Act
Government Services
Alberta Funeral Services Regulatory Board
Alberta Motor Vehicle Industry Council
Debtors' Assistance Board
Regulatory Review Secretariat
Health and Wellness
Acupuncture Board of Examiners
Acupuncture Committee
Alberta Advisory Committee on AIDS
Alberta Aids to Daily Living and Extended Health Benefits Appeal  
   Panels
Alberta Alcohol and Drug Abuse Commission
Alberta College of Combined Laboratory and X-ray Technicians
Alberta Expert Review Panel for Blood Borne Infections in Health  
   Care Workers
Alberta Health Facilities Review Committee
Alberta Management Committee on Drug Utilization
Ambulance Advisory and Appeal Board
Ambulance Medical Review Committee
Board of Examiners in Podiatry
Dental Disciplines Advisory Committee
Expert Committee on Drug Evaluation and Therapeutics
Eye Care Disciplines Advisory Committee
Health Disciplines Board
Health Professions Advisory Board
Health Quality Council of Alberta
Hospital Privileges Appeal Board
Mental Health Patient Advocate
Midwifery Health Disciplines Committee
MS Drug Review Panel
Out-of-Country Health Services Appeal Panel
Out-of-Country Health Services Committee
Physician Resource Planning Committee
Policy Advisory Committee on Blood Services
Premier's Advisory Council on Health
Public Health Appeal Board
Review Panels appointed under the Mental Health Act
Rural Physician Action Plan Coordinating Committee
Human Resources and Employment
Appeal Board appointed under the Land Agents Licensing Act
Appeal Committee appointed under the Recovery, Administrative 
   Penalties and Appeals Regulation (AR 381/2003)
Appeal Panels appointed under the Assured Income for the  
   Severely Handicapped Act
Appeal Panels appointed under the Income and Employment 
   Supports Act
Appeal Panels appointed under the Widows' Pension Act
Appeals Commission for Alberta Workers' Compensation
Board of Examiners for Mines
Classification Appeal Board
Council on Workplace Safety
Health Benefits Review Committee under the Recovery, 
   Administrative Penalties and Appeals Regulation (AR 381/2003)
Joint First Aid Training Standards Board
Labour Relations Board
Occupational Health and Safety Council
Personnel Administration Office
Government of Alberta Dental Plan Trust
Government Employees Group Extended Medical Benefits 
   Plan Trust
Public Emergency Tribunal under the Burial of the Dead Act
Radiation Health Advisory Committee
Review Committee under the Recovery, Administrative Penalties 
   and Appeals Regulation (AR 381/2003)
Umpires under the Employment Standards Code
Workers' Compensation Board
Innovation and Science
Alberta Agricultural Research Institute
Alberta Energy Research Institute
Alberta Forestry Research Institute
Alberta Heritage Foundation for Medical Research
Alberta Heritage Foundation for Science and Engineering Research
Alberta Science and Research Authority
Alberta Research Council Inc.
iCORE Inc..
Alberta Science and Research Authority International Expert 
   Review Panel
Justice and Attorney General
Alberta Review Board
Fatality Review Board
Notaries Public Review Committee
Provincial Court Nominating Committee
Learning
Alberta Apprenticeship and Industry Training Board
Alberta Council on Admissions and Transfer
Alberta Heritage Scholarship, Fellowship or Prize Selection  
   Committees established under section 4 of the Alberta Heritage  
   Scholarship Act
Alberta Teachers' Retirement Fund Board
Appeal Boards appointed under Part 4 of the Apprenticeship and  
   Industry Training Act
Attendance Board
Board of Reference
Campus Alberta Quality Council
Certification Appeal Committee
Complainant Review Committee
Council on Alberta Teaching Standards
Practice Review Panel
Practice Review Appeal Committee
Private Colleges Accreditation Board
Special Needs Tribunal
Student Financial Assistance Appeal Committees
Students Finance Board
Municipal Affairs
Municipal Government Board
Special Areas Board
Safety Codes Council
Revenue
Alberta Securities Commission
Alberta Securities Commission Policy Advisory Committee
Endowment Fund Policy Committee
Investment Operations Committee
Seniors
Alberta Social Housing Corporation
Appeal Panels appointed under the Dependent Adults Act
Seniors Advisory Council for Alberta
Solicitor General
Criminal Injuries Review Board
Law Enforcement Review Board
Victims of Crime Programs Committee
Sustainable Resource Development
Land Compensation Board
Natural Resources Conservation Board (common responsibility  
   with Environment)
Surface Rights Board
Transportation
Alberta Transportation Safety Board


--------------------------------
Alberta Regulation 236/2004
Partnership Act
PARTNERSHIP AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 492/2004) on October 19, 2004 
pursuant to section 117 of the Partnership Act. 
1   The Partnership Regulation (AR 276/99) is amended by 
this Regulation.

2   Section 6 is amended by striking out "January 31, 2005" 
and substituting "October 31, 2014".



Alberta Regulation 237/2004
Personal Property Security Act
PERSONAL PROPERTY SECURITY AMENDMENT REGULATION
Filed: October 20, 2004


Made by the Lieutenant Governor in Council (O.C. 493/2004) on October 19, 2004 
pursuant to section 73 of the Personal Property Security Act. 
1   The Personal Property Security Regulation (AR 95/2001) 
is amended by this Regulation.

2   Section 1(1) is amended
	(a)	in clause (g)(vi) by striking out "or the Railway Act";
	(b)	in clause (j) by repealing subclause (vi) and 
substituting the following:
	(vi)	authorized to be registered under the Workers' 
Compensation Act, an employer referred to in section 
129 of the Workers' Compensation Act,
	(c)	in clause (w) by repealing subclause (vi) and by 
substituting the following:
	(vi)	authorized to be registered under the Workers' 
Compensation Act, the Workers' Compensation Board,

3   Section 7 is amended by repealing clause (b).

4   Section 28 is repealed.

5   The following is added after section 57:
Part 7.1 
Vexatious Registration
Definitions
57.1   In this Part,
	(a)	"affected party" means a person who appears as a 
debtor under a vexatious registration;
	(b)	"associated document" means any financing change 
statement or other document that relates to a vexatious 
registration but does not include a discharge of that 
registration;
	(c)	"potential debtor" means a person who, even though at 
the time may not be an affected party,
	(i)	has been an affected party in a proceeding 
concerning a vexatious registration in which the 
respondent in that proceeding was a vexatious 
party, or
	(ii)	has a reasonable apprehension of becoming an 
affected party;
	(d)	"prohibited party" means a person who is prohibited, 
pursuant to a Court order made under section 57.3(1)(b) 
or (2)(c), from registering a financing statement, 
financing change statement or other document in the 
Registry except with the permission of the Court;
	(e)	"vexatious party" means a person who claims to be a 
secured party under a financing statement that is 
registered in circumstances that constitute a vexatious 
registration;
	(f)	"vexatious registration" means a financing statement or 
associated document that has been registered 
	(i)	in circumstances where the secured party does not 
in law have a claim or interest in relation to the 
debtor for which a financing statement or 
associated document may be registered, and
	(ii)	for the purpose of annoying or harassing the 
debtor.
Refusal to register, etc.
57.2(1)  The Registrar may refuse to accept for registration
	(a)	any financing statement where the Registrar is satisfied 
that registration of the financing statement would 
constitute a vexatious registration, or
	(b)	any financing change statement or other document 
where the Registrar is satisfied that the financing 
change statement or other document is an associated 
document.
(2)  The Registrar may discharge a registration where the Registrar 
is satisfied that the registration constitutes a vexatious registration, 
and must provide notice to the secured party that the registration 
has been discharged.
(3)  Where the Registrar
	(a)	refuses to accept for registration a financing statement, 
financing change statement or other document under 
subsection (1), or
	(b)	discharges a registration under subsection (2),
the person whose registration was refused or who is the secured 
party under the registration that was discharged may, on notice to 
the Registrar, apply to the Court for an order directing the Registrar 
to
	(c)	register the financing statement, financing change 
statement or other document for which registration had 
been refused, or
	(d)	re-register the registration that has been discharged.
(4)  On hearing an application made under subsection (3), the Court 
may, by order, do one or more of the following:
	(a)	direct the Registrar to accept the registration or 
re-register the registration, as the case may be, where 
the Court is satisfied that the registration would not 
constitute a vexatious registration;
	(b)	in the case of a re-registration of a registration, give 
directions as to priority;
	(c)	make any other direction not referred to in clause (a) or 
(b) that the Court considers appropriate, including 
directions as to costs.
Court order
57.3(1)  Where, on an application by an affected party, the Court 
is satisfied that a registration in the Registry constitutes a vexatious 
registration, the Court may, by order, do one or more of the 
following:
	(a)	direct the Registrar to discharge the registration;
	(b)	prohibit a person who is a secured party under a 
vexatious registration from registering any financing 
statement, financing change statement or other 
document in the Registry except where the Court by 
order permits the registration;
	(c)	authorize the Registrar to discharge any registration 
where
	(i)	the secured party under the registration is the same 
person who is a prohibited party pursuant to a 
prohibition made under clause (b), and
	(ii)	the registration
	(A)	was made at any time subsequent to that 
prohibition coming into effect, and
	(B)	was made without the permission of the 
Court;
	(d)	make any other directions not referred to in clause (a), 
(b) or (c) that the Court considers appropriate, including 
directions as to costs.
(2)  Where, on an application by a potential debtor, the Court is 
satisfied that a person
	(a)	has been a vexatious party notwithstanding that at the 
time of the application that person may not be a secured 
party under a vexatious registration, or
	(b)	has attempted to register a financing statement that if 
registered would constitute a vexatious registration,
the Court may, by order,
	(c)	prohibit that person from registering any financing 
statement, financing change statement or other 
document in the Registry except where the Court by 
order permits the registration;
	(d)	authorize the Registrar to discharge any registration 
where
	(i)	the secured party under the registration is the same 
person who is a prohibited party pursuant to a 
prohibition made under clause (c), and
	(ii)	the registration
	(A)	was made at any time subsequent to that 
prohibition coming into effect, and
	(B)	was made without the permission of the 
Court;
	(e)	make any other directions not referred to in clause (c) or 
(d) that the Court considers appropriate, including 
directions as to costs.
(3)  The Registrar may, on the Registrar's own behalf,
	(a)	if in the circumstances the Registrar considers it in the 
public interest to do so, make an application under 
subsection (1) or (2), or
	(b)	ask the Court for directions or advice in relation to any 
vexatious registration or potential vexatious registration.
Action by Registrar pursuant to a Court order
57.4(1)  The Registrar shall discharge a registration where
	(a)	a person presents to the Registrar an order made under 
section 57.3(1)(a), or
	(b)	the Registrar obtains an order under section 57.3(1)(a),
directing the discharge of the registration.
(2)  The Registrar shall discharge a registration where
	(a)	the Registrar is presented with or has obtained an order 
made under section 57.3(1)(c) or (2)(d), and
	(b)	the Registrar is satisfied that the secured party under the 
registration is a prohibited party under the order referred 
to in clause (a) and the conditions referred to in section 
57.3(1)(c), in the case of an order made under section 
57.3(1)(c), or section 57.3(2)(d), in the case of an order 
made under section 57.3(2)(d), have been met.
(3)  Where the Registrar discharges a registration pursuant to a 
direction or an authorization contained in a Court order, the 
Registrar may do so without notice to the secured party.
(4)  Section 57.2 does not apply in respect of a discharge of 
registration under this section.
Registrar may require proof
57.5   The Registrar may require any person presenting an order to 
the Registrar or otherwise requesting the Registrar to act under this 
Part to provide proof satisfactory to the Registrar of any 
information required by the Registrar for the purposes of making a 
determination or otherwise acting under this Part.
Registrar is not under obligation to take action
57.6   Nothing in this Part is to be construed so as to place an 
obligation on the Registrar to do any of the following:
	(a)	to refuse to register in the Registry a financing 
statement, financing change statement or other 
document;
	(b)	to make an application to the Court in respect of a 
vexatious registration or a potential vexatious 
registration;
	(c)	to act on the request of or on behalf of an affected party 
or a potential debtor;
	(d)	subject to section 57.4(1), to discharge a registration.
Applications
57.7(1)  Unless the Court directs otherwise, an application to the 
Court under this Part may be made without notice to the person 
who is the secured party under the vexatious registration.
(2)  Nothing in this Part is to be construed so as to restrict or 
otherwise affect the general jurisdiction or powers of the Court.
(3)  Subsection (1) does not apply in respect of an application 
under section 57.2(3).

6   Schedule 2 is amended by repealing Part 1 and 
substituting the following Part 1:
Part 1 
Province, Territory and State Codes
Canada
Province
Code
Alberta
AB
British Columbia
BC
Manitoba
MB
New Brunswick
NB
Newfoundland
NL
Nova Scotia
NS
Northwest Territories
NT
Nunavut
NU
Ontario
ON
Prince Edward Island
PE
Quebec
QC
Saskatchewan
SK
Yukon Territory
YT
United States
State
Code
Alabama
AL
Alaska
AK
American Samoa
AS
Arizona
AZ
Arkansas
AR
Armed Forces Atlantic
AA
Armed Forces Europe
AE
Armed Forces Pacific
AP
California
CA
Colorado
CO
Connecticut
CT
Delaware
DE
District of Columbia
DC
Florida
FL
Georgia
GA
Guam
GU
Hawaii
HI
Idaho
ID
Illinois
IL
Indiana
IN
Iowa
IA
Kansas
KS
Kentucky
KY
Louisiana
LA
Maine
ME
Marshall Islands
MH
Maryland
MD
Massachusetts
MA
Michigan
MI
Micronesia
FM
Minnesota
MN
Minor Outlying Islands
UM
Mississippi
MS
Missouri
MO
Montana
MT
Nebraska
NE
Nevada
NV
New Hampshire
NH
New Jersey
NJ
New Mexico
NM
New York
NY
North Carolina
NC
North Dakota
ND
North Mariana Islands
MP
Ohio
OH
Oklahoma
OK
Oregon
OR
Palau
PW
Pennsylvania
PA
Puerto Rico
PR
Rhode Island
RI
South Carolina
SC
South Dakota
SD
Tennessee
TN
Texas
TX
Utah
UT
Vermont
VT
Virgin Islands
VI
Virginia
VA
Washington
WA
West Virginia
WV
Wisconsin
WI
Wyoming
WY
OTHER JURISDICTIONS
XX

7   Schedule 5 is amended by repealing the following:
2.  Mortgage deed under section 63 of the Railway Act	RR

8   In the following provisions, "Garagemen's" is struck out 
wherever it occurs and "Garage Keepers'" is substituted:
1(1)(g)(iii); 
1(1)(j)(iii); 
1(1)(l); 
1(1)(p)(ii); 
1(1)(w)(iii); 
35(4) and (5)(a); 
67(1); 
Schedule 3.

9   In the following provisions, "garageman's" is struck out 
wherever it occurs and "garage keeper's" is substituted:
1(1)(p)(i) and (ii); 
1(1)(y)(i) and (ii); 
8(3); 
10(2); 
27; 
40(b); 
43; 
51; 
56(1)(c).

10   Section 1(1)(w)(iii) is amended by striking out 
"garageman" and substituting "garage keeper".


--------------------------------
Alberta Regulation 238/2004
Court of Appeal Act 
Court of Queen's Bench Act 
Civil Enforcement Act
ALBERTA RULES OF COURT AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 496/2004) on October 19, 2004 
pursuant to section 16 of the Court of Appeal Act, section 20 of the Court of Queen's 
Bench Act and section 107 of the Civil Enforcement Act. 
1   The Alberta Rules of Court (AR 390/68) are amended by 
this Regulation.

2   Rule 41 is repealed.

3   The following is added after Rule 41:
Definition
41.1   In Rules 41.2 to 41.6, "Act" means the Class Proceedings 
Act.
Style of cause
41.2(1)  The style of cause in an action under the Act must include 
the words "Brought under the Class Proceedings Act" immediately 
below the listed parties if
	(a)	it is intended, at the commencement of the proceeding, 
that a certification order will be sought under the Act, or
	(b)	in any other case, a certification order is subsequently 
made in respect of the proceeding under the Act.
(2)  Where a certification order is refused in respect of the 
proceeding or the proceeding is decertified, the words "Brought 
under the Class Proceedings Act" must be removed from the style 
of cause.
Amendment of pleadings
41.3   Notwithstanding Rule 130, after a certification order is 
made pursuant to the Act, a party may amend a pleading of that 
party only with the leave of the court.
Discovery of class and subclass members
41.4(1)  Rules 187(3) and 201 do not apply to a class member or 
subclass member as defined in the Act.
(2)  Where, pursuant to section 18(2) of the Act, the court requires 
a class member or subclass member to file and serve an affidavit of 
records, the court may
	(a)	limit the purpose and scope of the discovery of records, 
and
	(b)	determine the use that may be made of the evidence 
obtained through the discovery of records.
(3)  Where a class member or subclass member is examined for 
discovery pursuant to section 18(2) of the Act, the court may
	(a)	limit the purpose and scope of the examination for 
discovery, and
	(b)	determine the use that may be made of the evidence 
obtained in the examination for discovery.
Streamlined procedure inapplicable
41.5   Part 48 of these Rules does not apply to class proceedings 
under the Act.
Procedures
41.6   Notwithstanding anything in these Rules, the court may, on 
application on notice or on its own motion, order the procedures it 
considers appropriate for a class proceeding under the Act to 
ensure the fair and expeditious determination of the proceeding and 
to achieve the objects of the Act.

4   Rule 169(3) is repealed and the following is substituted:
(3)  Where an offer of judgment has been made under subrule (1), 
it may not be withdrawn except in the following circumstances:
	(a)	within 45 days from service of the offer of judgment 
with leave of the Court, on notice to the plaintiff, in 
special circumstances;
	(b)	after 45 days from service of the offer of judgment, if 
no acceptance of the offer of judgment has been filed, 
by serving a notice of withdrawal on the plaintiff.


--------------------------------
Alberta Regulation 239/2004
Provincial Court Act 
Court of Queen's Bench Act
PROVINCIAL COURT JUDGES AND MASTERS IN CHAMBERS 
COMPENSATION AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 498/2004) on October 19, 2004 
pursuant to section 9.52 of the Provincial Court Act and section 16 of the Court of 
Queen's Bench Act. 
1   The Provincial Court Judges and Masters in Chambers 
Compensation Regulation (AR 176/98) is amended by this 
Regulation.

2   The following is added after section 1:
Salary on expiry of appointment
1.1   Where the appointment of a judge as Chief Judge or as 
Assistant Chief Judge expires after April 1, 2003, the salary of that 
judge is to remain unchanged until the salary of a judge of The 
Provincial Court of Alberta who does not hold either appointment 
exceeds that judge's salary.

3   Section 2 is amended by adding the following after 
subsection (3):
(4)  Where a sitting is cancelled with less than 24 hours' notice, the 
supernumerary judge who would have held the sitting is entitled to 
be paid for that sitting.

4   Section 4 is amended by repealing subsection (2) and 
substituting the following:
(2)  Notwithstanding the Public Service Subsistence, Travel and 
Moving Expenses Regulation, a judge who is authorized to use the 
judge's own motor vehicle on official business shall be reimbursed
	(a)	at a rate of 38 cents per kilometre, and
	(b)	the entire cost of any additional insurance premium payable 
by the judge as a result of using the judge's own motor 
vehicle for official business.

5   Section 4.1 is amended
	(a)	in subsection (1) by striking out "On and after April 1, 
2000, a judge other than a supernumerary judge is entitled to 
a professional allowance of $2500 per year" and 
substituting "A judge other than a supernumerary judge is 
entitled to a professional allowance each year";
	(b)	in subsection (2) by striking out "On and after April 1, 
2000, a Master in Chambers other than a Master in Chambers 
who performs the duties of a master in chambers on a 
part-time basis is entitled to a professional allowance of 
$2500 per year" and substituting "A Master in Chambers 
other than a Master in Chambers who performs the duties of 
a master in chambers on a part-time basis is entitled to a 
professional allowance each year";
	(c)	by adding the following after subsection (2):
(3)  The amount of the allowance referred to in subsections (1) 
and (2) is as follows:
	(a)	for the period April 1, 2003 to March 31, 2004, up to a 
maximum of $3000 where those expenses have been 
incurred before the coming into force of this 
Regulation;
	(b)	for the period April 1, 2004 to March 31, 2005,
	(i)	up to a maximum of $3000 if an allowance of 
$3000 is taken in the previous year under clause 
(a), or
	(ii)	up to a maximum of $3500 if an allowance of less 
than $3000 is taken in the previous year under 
clause (a);
	(c)	for the period April 1, 2005 to March 31, 2006, up to a 
maximum of $3000.
(4)  The allowances that may be claimed under subsection 
(3)(a) and (b) by one individual must not exceed a total of 
$6000.

6   Schedule 2 is amended by adding the following after 
section 8:
Cost-of-living increases
8.1(1)  Notwithstanding anything else in the Plan, if the cost of 
living has increased in the 12-month period, ending on December 
31, immediately preceding the current fiscal year, the benefit 
amount payable under section 8 in the current fiscal year must be 
increased by a cost-of-living increase calculated in accordance with 
this section.
(2)  The amount of a cost-of-living increase under this section must 
be determined using a long-term disability income index calculated 
in accordance with subsection (3).
(3)  The long-term disability income index for each fiscal year is 
calculated as
	(a)	the quotient obtained by dividing the sum of the 
consumer price indices for Alberta, as published by 
Statistics Canada, for each month in the 12-month 
period referred to in subsection (1) by the sum of the 
corresponding indices for the 12-month period 
immediately preceding that period, adjusted to 3 digits 
after the decimal point, or
	(b)	one, if the quotient so obtained is less than 1.
(4)  Subject to subsection (5), the monthly amount of a benefit in 
one fiscal year must be increased, if applicable, annually with 
effect from April 1 of the following fiscal year so that the amount 
payable, to the nearest cent, for a month in that following year is an 
amount equal to the product obtained by multiplying
	(a)	the amount that would have been payable for that month 
if no increase had been made under this section,
			by
	(b)	1 + .6X,
where X is equal to the long-term disability income 
index calculated in accordance with subsection (3) 
minus 1.
(5)  Where a benefit under the Plan has commenced in the fiscal 
year immediately preceding the effective date of a cost-of-living 
increase, the amount of the increase must be multiplied by the 
fraction obtained by dividing the number of complete months in 
that year during which the benefit was paid by 12.


--------------------------------
Alberta Regulation 240/2004
Minors' Property Act
MINORS' PROPERTY REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 500/2004) on October 19, 2004 
pursuant to section 17 of the Minors' Property Act. 
Disposition of minors' property and settlement 
of minors' claim
1   The amount prescribed for the purpose of sections 2(3)(c) and 
4(4)(c) of the Act is $5000.
Small obligations
2(1)  The amount prescribed for the purpose of section 8(1)(a) of the 
Act is $5000.
(2)  The following are the prescribed classes of obligations for the 
purpose of section 8(1)(d) of the Act:
	(a)	victim benefits payable to a minor under the Victims of Crime 
Act;
	(b)	a pension payable under section 70(9) of the Workers' 
Compensation Act.
(3)  The acknowledgement referred to in section 8(2)(b) of the Act 
must be in Form 1 or Form 2, as the circumstances require.
Expiry
3   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 November 30, 2014.
Coming into force
4   This Regulation comes into force on the coming into force of the 
Minors' Property Act (SA 2004 cM-18.1).
Schedule 
 
Form 1 
Guardian's Acknowledgement of Responsibility 
(Minors' Property Act (section 8))
This acknowledgment of responsibility is given by
Name  		
Address		
		
		
1   This acknowledgement of responsibility relates to the minor,  
   (name of minor)   , who was born on    (day, month, year)   .
2   I am the minor's guardian because I am
	?	the minor's mother or father
	?	appointed guardian by the deed or will of the minor's parent, 
   (name of parent)   , who is now deceased
	?	appointed guardian by a court order dated    (date of 
guardianship order)   .
3   I have the power and responsibility to make day-to-day decisions 
affecting the minor.
4   I request the   (name of person or organization)   to deliver to me, to 
hold as trustee for the minor, money or other property of a total value 
of $             that   (name of person or organization)   is holding for the 
minor.
5   I will use or expend the money or other property only for the 
minor's benefit.
6   When the minor reaches the age of 18 years I will account to the 
minor and transfer the balance of the money or other property 
remaining at that time to the minor.
Date    	
Guardian's Signature    	
Witness    	
Form 2 
Minor's Acknowledgment 
(Minors' Property Act (section 8(2)(a)(i)))
This acknowledgment of responsibility is given by
Name  		
Address		
		
		
1    I was born on   (date of birth)   and am   (age in years)   years old.
2    I have a legal duty to support   (name(s)  , who is (are) my 
  (relationship to minor)  .
3   I acknowledge receipt of   (describe property or state amount of 
money)   from   (name of person or organization delivering the 
property or money to minor)  .
Date    	
Minor's Signature    	
Witness    	


--------------------------------
Alberta Regulation 241/2004
Public Trustee Act
PUBLIC TRUSTEE GENERAL REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 503/2004) on October 19, 2004 
pursuant to section 46 of the Public Trustee Act. 
Table of Contents
	1	Notice regarding unclaimed property
	2	Expeditious disposition of small estates
	3	Election to administer estate in certain cases
	4	Transfer of property to minor's guardian
	5	Transfer of property to Public Trustees' equivalent 
in other jurisdiction
	6	Monitoring trustee for minors
	7	Trustee of estate of incapacitate person
	8	Transfers from common fund to General Revenue Fund
	9	Valuation of assets
	10	Setting of interest rates
	11	Access to information regarding clients
	12	Notice to proceed under Limitations Act
	13	Notice delivered by Public Trustee
	14	Public Trustee fee when notice to proceed delivered
	15	Public Trustee compensation for acting as next friend for minor
	16	Repeal
	17	Expiry
	18	Coming into force 
 
Schedule
Notice regarding unclaimed property
1   The notice referred to in section 11(2)(b) or section 11(4) of the Act 
must contain the following:
	(a)	the name of the person entitled to the property, if known;
	(b)	if the property is part of the estate of a deceased person,
	(i)	the name of the deceased, and
	(ii)	the judicial district and file number of the relevant court 
file;
	(c)	if the property is held by the Public Trustee under a court 
order, the judicial district and file number of the relevant 
court file;
	(d)	a description of the property and a statement of its value or 
estimated value;
	(e)	any additional information that the Public Trustee considers 
appropriate to include in the notice.
Expeditious disposition of small estates
2(1)  The amount prescribed for the purpose of section 13(1) of the 
Act is $5000.
(2)  The document referred to in section 13(2) of the Act must be in 
Form 1.
Election to administer estate in certain cases
3(1)  The amount prescribed for the purpose of section 16(1)(b) of the 
Act is $50 000.
(2)  The election referred to in section 16(2)(a) of the Act must be in 
Form 2.
(3)  At the time of filing an election, the Public Trustee must also file 
with the Court an affidavit disclosing, insofar as known to the Public 
Trustee,
	(a)	the name, date of death and last place of residence of the 
deceased,
	(b)	the name and nature of the interest or claim of each person 
who has or may have an interest in or claim against the 
estate,
	(c)	whether the deceased left a will or not,
	(d)	the estimated gross value of the deceased's estate, and
	(e)	any additional information that in the opinion of the Public 
Trustee is appropriate to disclose in the affidavit.
(4)  If the deceased left a will, it must be attached as an exhibit to the 
affidavit referred to in subsection (3).
Transfer of property to minor's guardian
4(1)  The amount prescribed for the purpose of section 18(1)(b) of the 
Act is $5000.
(2)  The acknowledgement of responsibility referred to in section 18(3) 
of the Act must be in Form 3.
Transfer of property to Public Trustee's equivalent 
in other jurisdiction
5   The following are designated as equivalent entities for the purpose 
of section 19 of the Act: 

JURISDICTION
EQUIVALENT ENTITY
British Columbia
Public Guardian and Trustee
Manitoba
Public Trustee
Newfoundland and Labrador
Public Trustee
Northwest Territories
Public Trustee
Nova Scotia
Public Trustee
Nunavut
Public Trustee
Ontario
Public Guardian and Trustee or the 
Children's Lawyer
Prince Edward Island
Public Trustee
Quebec
Curateur public
Saskatchewan
Public Guardian and Trustee
Yukon
Public Administrator or Public 
Guardian and Trustee
Monitoring trustee for minors
6(1)  For the purposes of section 21(2)(a)(iii) of the Act, the Public 
Trustee must review the trust's liabilities.
(2)  For the purpose of section 21(2)(b) of the Act,
	(a)	the prescribed interval is one year or such longer interval as 
the trust instrument may provide, and
	(b)	the prescribed statements or information are as follows:
	(i)	an inventory of assets and liabilities as of the beginning 
of the year;
	(ii)	a statement of receipts and disbursements for the year;
	(iii)	a separate statement of capital receipts and 
disbursements, if  relevant under the terms of the trust;
	(iv)	an inventory of assets and liabilities as of the end of the 
year.
Trustee of estate of incapacitated person
7   A certificate referred to in section 24(2) of the Act must be in Form 
4.
Transfers from common fund to General Revenue Fund
8   For the purpose of section 32(4) of the Act, the Public Trustee may 
in any month transfer from the common fund to the General Revenue 
Fund an amount not exceeding 1/12 of 0.175% of the value of the 
common fund assets as of the beginning of the month.
Valuation of assets
9   For the purpose of section 8 of this Regulation and section 35(2) of 
the Act, the value of common fund assets shall be determined as 
follows:
	(a)	securities that were purchased for an amount other than their 
face value shall be valued at amortized cost;
	(b)	deposits and securities purchased at face value shall be 
valued at cost.
Setting of interest rates
10(1)  The Public Trustee, in setting the interest rate on guaranteed 
accounts, must have regard to
	(a)	the current average yield on the common fund's investments, 
and
	(b)	any other matter that the Public Trustee considers relevant.
(2)  Interest on guaranteed accounts must be
	(a)	credited on the last day of each month, and
	(b)	calculated on the minimum monthly balance.
(3)  Notice of a change in the interest rate on guaranteed accounts must 
be published in the Alberta Gazette at least 14 days before the change 
is to take effect.
Access to information regarding clients
11   A requisition referred to in section 44(4)(a) of the Act must be in 
Form 5.
Notice to proceed under the Limitations Act
12(1)  Subject to subsection (2), a notice to proceed for the purposes 
of section 5.1 of the Limitations Act must be in Form 6.
(2)  If the minor does not, to the knowledge of the potential defendant, 
have a guardian, the notice to proceed must be in Form 7.
(3)  A notice to proceed must be
	(a)	served personally on the minor's guardian before it is 
delivered to the Public Trustee, if the minor has a guardian, 
and
	(b)	delivered to the Public Trustee by registered mail at the 
address shown in Form 6 and Form 7.
Notice delivered by Public Trustee
13(1)  A notice referred to in section 5.1(6)(a) of the Limitations Act 
must be in Form 8.
(2)  A notice referred to in section 5.1(6)(b) of the Limitations Act 
must be in Form 9.
(3)  A notice referred to in section 5.1(6) of the Limitations Act may be 
delivered by registered mail.
Public Trustee fee when notice to proceed delivered
14   The fee payable to the Public Trustee by a potential defendant 
under section 5.1(3)(b) of the Limitations Act is $500 for each minor in 
respect of whom the potential defendant serves a notice to proceed.
Public Trustee compensation for acting as next friend for minor
15(1)  For the purpose of this section,
	(a)	a minor's claim is considered to be resolved before discovery 
if it is settled or a judgment is obtained
	(i)	after the Public Trustee delivers a notice under section 
5.1(6)(b) of the Limitations Act or is directed by a judge 
to act as the minor's next friend, and
	(ii)	before any examinations for discovery are conducted in 
a proceeding relating to the minor's claim;
	(b)	a minor's claim is considered to be resolved before trial if it 
is not resolved before discovery but is settled or a judgment 
is obtained before the commencement of a trial relating to the 
minor's claim;
	(c)	a minor's claim is considered to be resolved after trial if it is 
settled or a judgment is obtained after the commencement of 
a trial relating to the minor's claim;
	(d)	the amount recovered for a minor includes the cost of 
funding a structured settlement.
(2)  The compensation payable to the Public Trustee under section 
23(1)(b) of the Act out of money recovered for a minor is the 
aggregate of the following:
	(a)	$500;
	(b)	any amount paid or payable by the Public Trustee to a third 
party for the purpose of pursuing the minor's claim;
	(c)	one of the following amounts:
	(i)	1% of the amount recovered for the minor, if the 
minor's claim is resolved before discovery;
	(ii)	2% of the amount recovered for the minor, if the 
minor's claim is resolved before trial;
	(iii)	3% of the amount recovered for the minor, if the 
minor's claim is resolved after trial.
Repeal
16(1)   The Public Trustee Regulation (AR 34/97) is repealed.
(2)  The Limitations (Minors) Regulation (AR 129/2003) is repealed.
(3)  The Public Trustee Common Fund Regulation (AR 98/2004) is 
repealed.
Expiry
17   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 November 30, 2014.
Coming into force
18   This Regulation comes into force on the coming into force of the 
Public Trustee Act (SA 2004 cP-44.1).
Schedule
Form 1 
Certificate of Summary Disposition of Small Estate 
(Public Trustee Act (section 13))
Pursuant to section 13 of the Public Trustee Act, I hereby certify that 
the Public Trustee is administering the estate of   (name of deceased)  , 
a deceased person who resided in   (municipality)  , Alberta.
Date                                                           
                                                                    
Public Trustee for the Province of Alberta
Form 2 
Election to Administer Estate 
(Public Trustee Act (section 16))
Pursuant to section 16 of the Public Trustee Act, the Public Trustee 
hereby elects to administer the estate of   (name of deceased)  , a 
deceased person who resided in   (municipality)  , Alberta and who 
died on   (date of death)  .
Date                                                           
                                                                    
Public Trustee for the Province of Alberta
Form 3 
Guardian's Acknowledgement of Responsibility 
(Public Trustee Act (section 18))
This acknowledgment of responsibility is given by
Name  		
Address		
		
		
1   This acknowledgement of responsibility relates to the minor, 
   (name of minor)   , who was born on    (day, month, year)   .
2   I am the minor's guardian because I am
	?	the minor's mother or father
	?	appointed guardian by the deed or will of the minor's parent, 
   (name of parent)   , who is now deceased
	?	appointed guardian by a court order dated    (date of 
guardianship order)   .
3   I have the power and responsibility to make day-to-day decisions 
affecting the minor.
4   I request the Public Trustee to deliver to me, to hold as trustee for 
the minor, money or other property of a total value of $             that the 
Public Trustee is holding for the minor.
5   I will use or expend the money or other property only for the 
minor's benefit.
6   When the minor reaches the age of 18 years I will account to the 
minor and transfer the balance of the money or other property 
remaining at that time to the minor.
Date	
Guardian's Signature  	
Witness	
Form 4 
Certificate of Public Trustee Regarding 
Incapacitated Person 
(Public Trustee Act (section 24))
Pursuant to section 24 of the Public Trustee Act, I hereby certify that 
the Public Trustee is trustee of       (name)      , of   (municipality)  , 
Alberta, under a certificate of incapacity issued under the Dependent 
Adults Act on       (date)      .
                                                                    
Public Trustee for the Province of Alberta
Form 5 
Requisition for Information or Records
(Public Trustee Act (section 44))
To:           (name of person or organization)  
(Name of client or potential client) of           (address)           is a client 
or potential client of the Public Trustee.
In accordance with section 44 of the Public Trustee Act and
?	section 40(1)(f) of the Freedom of Information and Protection 
of Privacy Act
?	section 20(b) of the Personal Information Protection Act
the Public Trustee hereby requires you to provide the following 
information or records to the Public Trustee:
                      (Description of information or records)                       
Date                                                           
                                                                    
Public Trustee for the Province of Alberta
  (Name and title of person signing of behalf of the Public Trustee) 
Form 6 
 
Province of Alberta, Canada 
Notice to Proceed under the Limitations Act 
(Minor in custody of a guardian)
Date:	(date of notice)
To:	(name of guardian), guardian of the minor, (full name of 
minor)
	            (residential address of guardian)	
Copy:	Public Trustee for the Province of Alberta
	400 South, 10365 - 97 Street
	Edmonton, AB    T5J 3Z8
1	This notice is delivered by or on behalf of the following person 
or persons --
	              (name(s) of potential defendant(s))	
	-- who is or are referred to below as the potential defendant.
2	This notice concerns the minor, (name of minor), who, to the 
best of the potential defendant's knowledge, was born on 
(minor's date of birth).  The minor might have a claim against 
the potential defendant arising out of the following:
	(brief description of the events that might give rise to a claim, 
including location and time or period at or during which 
events occurred)	
3	There is a deadline for starting legal proceedings against the 
potential defendant.  The minor could lose the opportunity to 
enforce a claim against the potential defendant if you do not 
start legal proceedings on the minor's behalf before the 
deadline.  You should contact a lawyer to get advice regarding 
the minor's claim if you have not already done so.
4	The potential defendant will deliver a copy of this notice to the 
Public Trustee, as required by section 5.1 of the Limitations 
Act.  The Public Trustee will contact you to determine what 
steps you plan to take on the minor's behalf.
	Signed:
	     (signature of potential defendant or representative)	
	                   (printed name of signer)	
	             (relationship to potential defendant,	
	               if not the potential defendant)	
Additional information for the Public Trustee
[The following is to be completed on the copy of this notice that is 
delivered to the Public Trustee]
5	The potential defendant is aware of the following information 
that may assist the Public Trustee to contact the minor's 
guardian:
	Guardian's telephone number (if known): 	
	Other (e.g. guardian's e-mail address, if known): 	
	                                                                                                
6	The Public Trustee may send notices to the potential defendant 
at the following address:
	     (address of potential defendant or representative)	
		
7	The potential defendant or the defendant's representative may 
be contacted at the following telephone numbers during 
regular business hours: 	
Statutory declaration of service on guardian
I, (name of declarant), solemnly declare that (describe manner, place 
and time of personal service of notice to proceed on guardian), and I 
make this solemn declaration conscientiously believing it to be true 
and knowing that it is of the same force and effect as if made under 
oath.
Declared before me at                )
  (municipality)  , Alberta, this   )	(signature of declarant)
  (day)   of   (month)  , 20           )
   (signature of Commissioner for Oaths)   
        (printed name of Commissioner)        
A Commissioner for Oaths
My commission expires    (expiration date of commission, if 
applicable)   
Form 7 
 
Province of Alberta, Canada 
Notice to Proceed under the Limitations Act 
(Minor not in custody of a guardian)
Date:	(date of notice)
To:	Public Trustee for the Province of Alberta
	400 South, 10365 - 97 Street
	Edmonton, AB    T5J 3Z8
1	This notice is delivered by or on behalf of the following person 
or persons --
	              (name(s) of potential defendant(s))	
	-- who is or are referred to below as the potential defendant.
2	This notice concerns the minor, (full name of minor), who, to 
the best of the potential defendant's knowledge, was born on 
(minor's date of birth).  The minor might have a claim against 
the potential defendant arising out of the following:
	(brief description of the events that might give rise to a claim, 
including location and time or period at or during which 
events occurred)	
3	To the best of the potential defendant's knowledge, the minor 
has no guardian as defined by section 5.1(1) of the Limitations 
Act.
4	The potential defendant is aware of the following information 
that may assist the Public Trustee to contact the minor:
	Minor's residential address (if known):  	 
                                                                                                
                                                                                               
	Minor's telephone number (if known):	
	Other (e.g. e-mail address, if known):	
5	The Public Trustee may send notices to the potential defendant 
at the following address:
	                 (address of potential defendant)	
			
	Signed:
	     (signature of potential defendant or representative)	
	                    (printed name of signer)	
	             (relationship to potential defendant,	
	                if not the potential defendant)	
6	The potential defendant or the defendant's representative may 
be contacted at the following telephone numbers during 
regular business hours: 	
Form 8 
 
Province of Alberta, Canada 
Office of the Public Trustee 
Notice of Decision not to Intervene 
Limitations Act, section 5.1(6)(a)
Date:	(date of notice)
To:	(name of potential defendant), potential defendant  
	           (address of potential defendant)	
	                                                                                               
To:	(name of guardian), guardian of the minor, (name of minor)
	                (address of guardian)	
	                                                                                                
	This notice relates to the notice to proceed dated (date of 
notice to proceed) regarding a possible claim of the minor, 
(name of minor), against the potential defendant.
	The Public Trustee is satisfied that the guardian has the ability 
and intends to act in the best interest of the minor regarding 
the minor's possible claim against the potential defendant.  
Accordingly, the Public Trustee has decided not to intervene 
in this matter.
	In accordance with section 5.1(4) of the Limitations Act, the 
limitation period applicable to the minor's possible claim 
against the potential defendant began to run on the date the 
Public Trustee received the notice to proceed, which was (date 
notice to proceed received by Public Trustee).
	  (signature of officer)  
	Acting under the authority of the Public Trustee
	pursuant to the Public Trustee Act
Note:	The Public Trustee's decision not to intervene in this matter 
does not affect the provisions of section 4 of the Minors 
Property Act.
Form 9 
 
Province of Alberta, Canada 
Office of the Public Trustee 
Notice of Intention to act as Next Friend 
Limitations Act, section 5.1(6)(b)
Date:	(date of notice)
To:	(name of potential defendant), potential defendant  
	           (address of potential defendant)	
			
To:	(name of guardian), guardian of the minor, (name of minor)
	                (address of guardian)	
	This notice relates to the notice to proceed dated (date of 
notice to proceed) regarding a possible claim of the minor, 
(name of minor), against the potential defendant.
	The Public Trustee intends to act as next friend of the minor in 
relation to the claim.
	The Public Trustee received the notice to proceed on (date 
notice to proceed received by Public Trustee).
	  (signature of officer)  
	Acting under the authority of the Public Trustee
	pursuant to the Public Trustee Act
Consent of Guardian
	I, (name of guardian), guardian of the minor, (name of minor), 
consent to the Public Trustee acting as next friend to the 
minor in relation to the minor's claim against the potential 
defendant.
	  (signature of guardian)  



Alberta Regulation 242/2004
Alberta Health Care Insurance Act
ALBERTA HEALTH CARE INSURANCE AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 504/2004) on October 19, 2004 
pursuant to section 16 of the Alberta Health Care Insurance Act. 
1   The Alberta Health Care Insurance Regulation 
(AR 216/81) is amended by this Regulation.

2   Section 31 is amended by adding the following after 
subsection (2):


(2.1)  Notwithstanding subsections (1)(a) and (2), an insurer may 
enter into a contract or initiate a self-insurance plan under which a 
resident is indemnified for the cost of chiropractic services provided 
to the person pursuant to the Diagnostic and Treatment Protocols 
Regulation (AR 122/2004).


--------------------------------
Alberta Regulation 243/2004
Health Professions Act
DENTAL TECHNOLOGISTS PROFESSION REGULATION
Filed: October 20, 2004
Approved by the Lieutenant Governor in Council (O.C. 509/2004) on October 19, 
2004 pursuant to section 131 of the Health Professions Act and made by the Alberta 
Association of Dental Technicians. 
Table of Contents
	1	Definitions
Registers
	2	Register categories
Registration
	3	Dental technologist general register
	4	Dental technician general register
	5	Current qualifications
	6	Equivalent jurisdiction
	7	Substantial equivalence
	8	Courtesy register
	9	Additional registration requirements
Restricted Activities
	10, 11	Restricted activities authorization
	12	Limitations on performing restricted activities
	13	Restricted activities direction
	14	Restricted activities, student
Continuing Competence
	15	Program credits
	16	Competence activities
	17	Rules
	18	Evidence
Practice Permit
	19	Practice permit conditions
Alternative Complaint Resolution
	20	The process
	21	Leaving the process
Reinstatement
	22	Application
	23	Review of application
Titles
	24	Use of titles
Information
	25	Requested information
	26	Access to regulated members' information
Repeal and Coming into Force
	27	Repeal
	28	Coming into force
Definitions
1   In this Regulation,
	(a)	"College" means College of Dental Technologists of Alberta;
	(b)	"Council" means the council of the College;
	(c)	"dental technician courtesy register" means the dental 
technician courtesy category of the regulated members 
register;
	(d)	"dental technician general register" means the dental 
technician general category of the regulated members 
register;
	(e)	"dental technologist courtesy register" means the dental 
technologist courtesy category of the regulated members 
register;
	(f)	"dental technologist general register" means the dental 
technologist general category of the regulated members 
register;
	(g)	"Registrar" means the registrar of the College;
	(h)	"Registration Committee" means the Registration Committee 
of the College.
Registers
Register categories
2   The regulated members register established by the Council under 
section 33(1)(a) of the Act has the following categories:
	(a)	dental technologist general register;
	(b)	dental technician general register;
	(c)	dental technologist courtesy register;
	(d)	dental technician courtesy register.
Registration
Dental technologist general register
3   An applicant for registration as a regulated member on the dental 
technologist general register must
	(a)	have obtained a diploma from a dental technology training 
program of at least 2 years' duration that is approved by the 
Council or have successfully completed a 2-year practicum 
approved by Council, and
	(b)	have successfully completed a practical examination in the 
following components of dental technology:
	(i)	removable full prostheses;
	(ii)	removable partial prostheses;
	(iii)	fixed partial prostheses;
	(iv)	fixed and removable orthodontic and periodontal 
appliances.
Dental technician general register
4   An applicant for registration as a regulated member on the dental 
technician general register must
	(a)	have obtained a diploma from a dental technology training 
program of at least 2 years' duration that is approved by the 
Council or have successfully completed a 2-year practicum 
approved by Council, and
	(b)	have successfully completed a practical examination in one 
or more of the 4 components of dental technology referred to 
in section 3(b).
Current qualifications
5   An applicant for registration under section 3 or 4 must have 
completed the education program described in that section within 5 
years prior to the date that the Registrar receives a complete 
application or the applicant must
	(a)	have been practising as a dental technologist or dental 
technician for at least 1200 hours in the 5 years immediately 
preceding the application,
	(b)	have successfully completed refresher education approved by 
the Council within one year of the date the complete 
application is received by the Registrar, or
	(c)	otherwise satisfy the Registrar that the applicant is competent 
to practise.
Equivalent jurisdiction
6   An applicant for registration who is currently registered in good 
standing in another jurisdiction recognized by the Council as having 
qualifications substantially equivalent to the registration requirements 
set out in section 3 or 4 may, on meeting the other registration 
requirements, be registered on the appropriate category of the 
regulated members register.
Substantial equivalence
7   An applicant who is not eligible to be registered under section 3 or 
4 and whose qualifications have been determined by the Registration 
Committee to be substantially equivalent to the competence 
requirements under section 3 or 4 may, on meeting the other 
registration requirements, be registered on the appropriate category of 
the regulated members register.
Courtesy register
8(1)  A person who is registered as a dental technologist or dental 
technician in good standing in another jurisdiction who requires 
registration in Alberta on a temporary basis for a specified purpose 
approved by the Registrar and who satisfies the Registrar of the 
person's competence to provide the services related to the specified 
purposes is, on meeting the other registration requirements, eligible for 
registration on the dental technologist courtesy register or on the dental 
technician courtesy register, as appropriate.
(2)  The term of the registration of a member registered on the dental 
technologist courtesy register or on the dental technician courtesy 
register is 12 months or less, as specified by the Registrar.
(3)  A member who is registered on the dental technologist courtesy 
register or on the dental technician courtesy register must remain 
registered in the jurisdiction in which the member was registered at the 
time of the member's application for registration under this section.
(4)  A member registered on the dental technologist courtesy register 
or on the dental technician courtesy register may apply to the Registrar 
for an extension to the term referred to in subsection (2) and the 
registration may be extended if the Registrar is of the opinion that the 
extension is required.
Additional registration requirements
9   An applicant for registration as a regulated member must
	(a)	provide evidence of having the type and amount of liability 
insurance specified by the Council,
	(b)	provide the results of a criminal record check, and
	(c)	sign a declaration stating
	(i)	whether the applicant is currently under investigation 
for unprofessional conduct or has been disciplined in 
the past by the College or by another regulatory body, 
and
	(ii)	that all information in the application is true to the best 
of the applicant's knowledge.
Restricted Activities
Restricted activities authorization
10   A regulated member registered on the dental technologist general 
register or on the dental technologist courtesy register who has 
completed training approved by the Council in dental asepsis and 
patient-care responsibilities may be authorized by the Registrar to 
perform the following restricted activities for the purpose of colour 
matching or determining a preliminary fit:
	(a)	fitting fixed or removable partial or complete dentures;
	(b)	fitting fixed or removable orthodontic or periodontal 
appliances;
	(c)	fitting implant-supported prostheses.
Restricted activities authorization
11(1)  A regulated member registered on the dental technician general 
register or on the dental technician courtesy register who has 
completed training approved by the Council in dental asepsis and 
patient-care responsibilities may be authorized by the Registrar to 
perform the following restricted activities for the purpose of colour 
matching or determining a preliminary fit:
	(a)	fitting removable full dentures, if the regulated member has 
successfully completed a practical examination in removable 
full prostheses;
	(b)	fitting removable partial dentures, if the regulated member 
has successfully completed a practical examination in 
removable partial prostheses;
	(c)	fitting fixed partial dentures, if the regulated member has 
successfully completed a practical examination in fixed 
partial prostheses;
	(d)	fitting fixed or removable orthodontic and periodontal 
appliances, if the regulated member has successfully 
completed a practical examination in fixed and removable 
orthodontic and periodontal appliances.
(2)  A regulated member registered on the dental technician general 
register or on the dental technician courtesy register who has 
completed training approved by the Council in dental asepsis and 
patient-care responsibilities and who demonstrates additional 
competencies in accordance with criteria established by the Council 
may be authorized by the Registrar to perform the restricted activity of 
fitting an implant-supported prostheses within one or more of the 4 
areas of practice referred to in subsection (1) for the purpose of colour 
matching or determining a preliminary fit.
Limitations on performing restricted activities
12   Despite an authorization under section 10 or 11, a regulated 
member
	(a)	must not perform a restricted activity that the member is not 
competent to perform,
	(b)	must not perform a restricted activity that is related to an 
intraoral procedure and is irreversible, and
	(c)	may perform only those restricted activities that are 
appropriate to the member's area of practice.
Restricted activities direction
13(1)  Prior to performing a restricted activity described in section 10 
or 11, a regulated member, authorized by the Registrar under section 
10 or 11, must have a written direction from a dentist or denturist
	(a)	who is authorized to perform the restricted activity, and
	(b)	who is responsible for determining the final fit of an 
appliance or denture.
(2)  Despite subsection (1), a regulated member authorized by the 
Registrar under section 10 or 11 may perform a restricted activity 
described in section 10 or 11 without a written direction described in 
subsection (1) if a dentist or denturist who is authorized to perform the 
restricted activity is on site with the regulated member and provides 
direct verbal instruction to the regulated member while the regulated 
member performs the restricted activity.
Restricted activities, student
14(1)  A dental technology student and a regulated member who is 
enrolled in an education program or practicum program approved by 
the Council may perform the restricted activities described in section 
10 under the supervision of a regulated member who is authorized to 
perform the restricted activity described in section 10.
(2)  The supervising regulated member must be on site where the 
restricted activity is being performed and must be available to assist 
while the restricted activity is being performed.
(3)  The supervising regulated member must ensure that all restricted 
activities performed under the regulated member's supervision by a 
student or regulated member described in subsection (1) are performed 
in a manner that is satisfactory to the supervising regulated member.
Continuing Competence
Program credits
15   On and after January 1 immediately following the coming into 
force of Schedule 6 to the Act, regulated members are required to 
obtain 60 hours of continuing competence program credits in each 
5-year period.
Competence activities
16   Program credits may be obtained through the following 
continuing competence activities if approved by the Council:
	(a)	attendance at a dental related scientific or clinical course 
designed to enhance the professional development of 
regulated members;
	(b)	presentation of a continuing competence activity to a dental 
group;
	(c)	attendance at a study club;
	(d)	successful completion of an examination set by the College 
or an examination from another dental organization 
recognized by the Council;
	(e)	participation, preparation or presentation of a research paper 
or abstract at an approved educational function;
	(f)	publication of a research paper in a peer-refereed journal;
	(g)	attendance at formally organized sessions or activities 
sponsored or approved by the Council concerning functions 
of the Council, such as professional development, code of 
ethics or standards of practice;
	(h)	attendance at formally organized sessions concerning issues 
relevant to the practice of dental technology;
	(i)	research and innovation that extends beyond the 
technologist's or technician's current practice;
	(j)	self-directed study;
	(k)	successful completion of a challenge examination approved 
by the Council;
	(l)	other activities approved by the Council.
Rules
17(1)  The Council may establish rules governing
	(a)	the program credits that may be earned for each continuing 
competence activity,
	(b)	additional continuing competence activities for which 
program credits may be earned in a 5-year period,
	(c)	the number of program credits earned for each continuing 
competence activity,
	(d)	requirements for program credits to be earned from specific 
continued competence activities in a 5-year period,
	(e)	limits on the number of program credits that may be earned 
from specific continued competence activities in a 5-year 
period, and
	(f)	other rules as required governing the continuing competence 
program.
(2)  The Registrar must provide copies of the rules and the 
amendments to the rules established under subsection (1), on request, 
to the Minister of Health and Wellness, the regional health authorities 
and any other person.
Evidence
18   At the request of the Registrar regulated members must submit 
evidence of successful completion of the continued competence 
activities to meet the required program credits.
Practice Permit
Practice permit conditions
19   The Registrar may impose conditions on a practice permit that 
may include but are not limited to
	(a)	a requirement to complete continuing competence 
requirements within a specified time period;
	(b)	a requirement to practice under the supervision of a 
registered dental technologist or registered dental technician;
	(c)	a requirement limiting practice to specific procedures;
	(d)	a requirement limiting practice to research or teaching;
	(e)	a prohibition from supervising dental technician interns or 
dental technology students;
	(f)	a requirement to complete any examinations, testing, 
assessment, counselling, training or education;
	(g)	a requirement to report to the Registrar on specified matters 
on specified dates;
	(h)	a provision that the practice permit is valid only for a 
specified time or a specified purpose.
Alternative Complaint Resolution
The process
20(1)  The complainant and the investigated person must
	(a)	agree on the acceptability of the person appointed by the 
complaints director who is to conduct the alternative 
complaint resolution process, and
	(b)	subject to section 59 of the Act, agree to treat all information 
shared during the process as confidential.
(2)  Before an alternative complaint resolution process is commenced,
	(a)	the person conducting the process must explain verbally and 
in writing to the complainant and the investigated person the 
process to be followed, and
	(b)	the complainant and the investigated person must agree in 
writing to the process to be followed.
Leaving the process
21   The complainant and the investigated person may withdraw from 
the complaint resolution process at any time and the other party and 
the College must be advised of this.
Reinstatement
Application
22(1)  A person whose registration and practice permit have been 
cancelled under Part 4 of the Act may apply in writing to the Registrar 
to have the registration and practice permit reinstated.
(2)  An application under subsection (1) may not be made earlier than
	(a)	one year after the cancellation, or
	(b)	one year after a previous application under subsection (1).
(3)  An applicant must include in the application evidence of
	(a)	actions that the applicant has taken since the cancellation, 
and
	(b)	whether the applicant meets the requirements for registration 
as a regulated member.
Review of application
23(1)  An application for reinstatement of a former member's 
registration and practice permit must be reviewed by the Registration 
Committee in accordance with the registration procedures set out in 
sections 29 and 30 of the Act.
(2)  When reviewing an application in accordance with subsection (1), 
the Registration Committee must consider the record of the hearing 
that cancelled the applicant's registration and practice permit and 
evidence submitted of matters referred to in section 22(3).
(3)  The Registration Committee may, on completing the review of an 
application in accordance with subsection (1), make one or more of the 
following orders:
	(a)	an order refusing the application;
	(b)	an order directing the Registrar to reinstate the person's 
registration and practice permit, if the person is eligible for 
registration as a regulated member on a category of the 
regulated members register;
	(c)	an order directing the Registrar to impose specified terms and 
conditions on the person's practice permit;
	(d)	an order directing the person making the application to pay 
any or all of the College's expenses incurred in respect of the 
application, as calculated in accordance with the bylaws.
Titles
Use of titles
24   Subject to an order made under Part 4 of the Act, a direction made 
under section 118(4) of the Act or a ratified settlement, regulated 
members
	(a)	on the dental technologist general register and on the dental 
technologist courtesy register may use the titles dental 
technologist, registered dental technologist and may use the 
initials R.D.T.;
	(b)	on the dental technician general register and on the dental 
technician courtesy register may use the titles dental 
technician, registered dental technician and the initials D.T.
Information
Requested information
25(1)  A regulated member must provide the following information on 
the initial application for registration, when there are changes to the 
information and on request of the Registrar:
	(a)	employment status, including employer name, address and 
phone number;
	(b)	position, title and area of practice;
	(c)	membership in any affiliated professional organizations;
	(d)	the regulated member's date of birth, mailing address and 
home and work phone numbers;
	(e)	gender;
	(f)	year of registration and registration number;
	(g)	educational qualifications;
	(h)	school and year of graduation;
	(i)	date of retirement;
	(j)	emergency contact person.
(2)  Subject to section 34(1) of the Act, the College may release the 
information collected under subsection (1) only
	(a)	with the consent of the regulated member whose information 
it is,
	(b)	in a summarized or statistical form so that it is not possible to 
relate the information to any particular identifiable person, or
	(c)	for the purpose of research or workforce planning where the 
Registrar is satisfied that the information will be kept 
confidential and will not be used for any other purpose.
Access to regulated members' information
26   The period of time during which the College is required to 
provide information under section 119(4) of the Act is 5 years.
Repeal and Coming into Force
Repeal
27   The Dental Technicians Regulation (AR 392/94) is repealed.
Coming into force
28   This Regulation comes into force on the coming into force of 
Schedule 6 to the Health Professions Act.


--------------------------------
Alberta Regulation 244/2004
Pharmaceutical Profession Act
SCHEDULED DRUGS AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 510/2004) on October 19, 2004 
pursuant to section 93 of the Pharmaceutical Profession Act. 
1   The Scheduled Drugs Regulation (AR 86/2002) is 
amended by this Regulation.

2   Sections 1 and 2(2)(a) are amended by striking out 
", hepatitis B and influenza" and substituting "and hepatitis B".


--------------------------------
Alberta Regulation 245/2004
Feeder Associations Guarantee Act
FEEDER ASSOCIATIONS GUARANTEE AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 512/2004) on October 19, 2004 
pursuant to section 5 of the Feeder Associations Guarantee Act.
1   The Feeder Associations Guarantee Regulation 
(AR 75/98) is amended by this Regulation.
2   Section 1 is amended
	(a)	by repealing clause (a.1) and substituting the 
following:
	(a.1)	"due date" means, in respect of a feeder agreement, the 
date by which the livestock covered by that feeder 
agreement must, in accordance with the terms of the 
feeder agreement, be sold by the feeder on behalf of the 
feeder association;
	(b)	by repealing clause (b) and substituting the 
following:
	(b)	"farmer" means an individual
	(i)	who is an Alberta resident,
	(ii)	who is at least 18 years old, and
	(iii)	who owns or leases a farm in Alberta or is a 
shareholder of a corporation that owns or leases a 
farm in Alberta;

3  Section 2(1) is amended by striking out "appoint a" and 
substituting "appoint at least one".

4   Section 3 is amended
	(a)	in subsection (1) by adding "that purchases cattle" 
before "shall";
	(b)	in subsection (3) by striking out "and" at the end of 
clause (c) and by adding the following after clause 
(c):
	(c.1)	ensure that all hogs are suitably identified, and

5   Section 4(3) is repealed and the following is substituted:
(3)  All signing authorities within a feeder association must be 
bonded for at least $75 000 or have in place similar security as 
approved by the Provincial Supervisor.

6   Section 5(a) is repealed and the following is substituted:
	(a)	is indebted to any other feeder association that has received a 
guarantee under the Act unless the debt is in relation to 
livestock of a different species,

7   Section 7 is amended
	(a)	in subsection (1)
	(i)	by striking out "livestock" and substituting "cattle 
or sheep";
	(ii)	in clauses (a) and (b) by striking out "one year" 
and substituting "6 months";
	(b)	by adding the following after subsection (1):
(1.1)  The total amount of hogs that a feeder association may 
purchase for a feeder is
	(a)	in the case of a feeder who has been a member of the 
feeder association for less than 4 months, $50 000, and
	(b)	in the case of a feeder who has been a member of the 
feeder association for 4 months or more is $200 000.
(1.2)  The total amount of livestock that a feeder association 
member may purchase for a feeder is a cumulative total of the 
total amounts per species set out on subsection (1) and (1.1).
	(c)	in subsection (2) by striking out "subsection (1), " and 
substituting "this section."

8   Section 8 is amended
	(a)	in clause (a) by striking out "75%" and substituting 
"100%";
	(b)	by striking out "and" at the end of clause (a), adding 
"and" at the end of clause (b) and adding the 
following after clause (b):
	(c)	in the case of sheep or hogs, are identified in accordance 
with section 3 before payment of purchase price to the 
feeder.

9   Section 16(1) is amended by striking out "contract".

10   Section 17 is amended
	(a)	in subsections (1), (2) and (3) by striking out 
"contract";
	(b)	by repealing subsection (3.1);
	(c)	by repealing subsection (4) and substituting the 
following:
(4)  If a feeder association, on request of a feeder, has entered 
more than one feeder agreement with the feeder,
	(a)	the feeder agreements, with respect to cattle and sheep, 
may provide for up to 2 due dates in total under all the 
feeder agreements, and
	(b)	the feeder agreements, with respect to hogs, may 
provide for up to 4 due dates in total under all the feeder 
agreements
but each feeder agreement may have only one due date and
	(c)	for the purposes of this section only, the feeder 
agreements with more than one due date must be treated 
as if they were feeder agreements with different feeders,
	(d)	the feeder must, before entering into feeder agreements 
with different due dates, advise the feeder association as 
to which due date applies to which livestock,
	(e)	the feeder must use different branding locations for 
cattle subject to different due dates and shall not attempt 
to substitute cattle subject to one due date with those 
subject to a different due date, and
	(f)	the feeder must ensure that the sheep and hogs subject 
to different due dates are suitably identified and shall 
not attempt to substitute sheep or hogs subject to one 
due date with those subject to a different due date.

11   Subsections 18.1(1) and (2) are amended by striking out 
"cattle" whenever it occurs and substituting "livestock".

12   The Schedule is repealed and the following is 
substituted:
Schedule 
 
Feeder Agreement and Promissory Note

 
Date of agreement

New Feeder   ?
Feeder more than 6 months ? 
Feeder more than 4 months         
         (hogs only)  ?




Name of feeder association
 
and
Name of feeder
Address of feeder association

Address of feeder
agree to the terms outlined below for the growing or finishing of the 
following livestock owned and held in trust by the feeder association for 
the purposes of this agreement.
Number
Kind
Brand
Location of Brand
Cost















Due Date
 
Administration


 
Insurance


 
Total

The feeder agrees to all of the following:

	?	to accept the livestock listed above for growing or finishing 
according to the by-laws of the feeder association and the 
Feeder Associations Guarantee Act and Regulations;
	?	to feed the livestock and prepare them for market under the 
supervision of the feeder association;
	?	to keep the livestock healthy and to pay for proper veterinary 
service;
	?	to ensure  the livestock are properly identified as feeder 
association livestock;
	?	to ensure that all livestock sale proceeds are paid to the 
feeder association;
	?	to deliver the livestock for sale (on behalf of the feeder 
association) by the due date;
	?	to indemnify the feeder association from any losses or legal 
claims arising in connection with the livestock;
	?	to give the feeder association, as security for performance of 
the feeder's obligations under this agreement, a promissory 
note in the form and amount below;
	?	to keep the livestock, including hogs, in Alberta at:
Qtr
Sec
Twp
Rge
W of
or
at a custom 
feedlot named








	?	to keep the hogs in Alberta at:
Describe barn

	?	if the livestock will be custom fed, to give the feeder 
association a copy of the contract for feeding signed with the 
custom feedlot.
The feeder association agrees to all of the following:

	?	to hold the livestock, and all proceeds received from sale of 
the livestock by the feeder association, in trust for the feeder 
and the association, as their respective interests appear from 
this agreement;
	?	to apply the net sale proceeds from the livestock first against 
the amount owing under the promissory note, and second, to 
pay the feeder any remaining balance of the sale proceeds.
The feeder association may retake possession of the livestock and sell 
the livestock if the feeder does not comply with any of the following:

	?	on the feeder agreement due date, pay any remaining balance 
on the promissory note;
	?	properly feed or care for the livestock;
	?	follow the by-laws of the feeder association;
	?	follow the Feeder Associations Guarantee Act and 
Regulations.
The feeder agrees that, if the feeder association judges that the feeder 
is in breach of this agreement, the feeder association may enter the 
land where the livestock are located and retake possession of, remove 
and sell the livestock.
Signature for feeder 
association

Signature of feeder
Signature for feeder 
association

Signature of co-signer (when 
applicable)

Promissory Note
I (we, if co-signed) promise to pay, on demand, to the feeder 
association the principal amount of  $          plus interest on the 
principal amount, from today, at the rate of         %   per year, both 
before and after demand.
"Prime," if used in this promissory note, means the rate from time to 
time announced by                (name of bank)	.


Signature of witness

Signature of feeder
Date

Signature of co-signer (when 
applicable)


--------------------------------
Alberta Regulation 246/2004
Marketing of Agricultural Products Act
ALBERTA CHICKEN PRODUCERS FEDERAL AUTHORIZATION 
AMENDMENT ORDER
Filed: October 20, 2004
Approved by the Lieutenant Governor in Council (O.C. 514/2004) on October 19, 
2004 and made by the Alberta Agricultural Products Marketing Council on October 4, 
2004 pursuant to section 50 of the Marketing of Agricultural Products Act.
1   The Alberta Chicken Producers Federal Authorization 
Order (AR 230/99) is amended by this Regulation.

2   Section 3 is repealed.



Alberta Regulation 247/2004
Public Sector Pension Plans Act
PUBLIC SECTOR PENSION PLANS (LEGISLATIVE PROVISIONS) 
(EXPIRY AND REPEAL EXTENSIONS, 2004) AMENDMENT REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 515/2004) on October 19, 2004 
pursuant to section 6, section 15 of Schedule 1 and sections 12 of Schedules 1, 2, 4, 5 
and 6 of the Public Sector Pension Plans Act. 
1   The Public Sector Pension Plans (Legislative Provisions) 
Regulation (AR 365/93) is amended by this Regulation.

2   Section 13 is amended
	(a)	 in subsection (3) by striking out "2004" and 
substituting "2005";
	(b)	by adding the following after subsection (3):
(4)  Notwithstanding section 3(1), this section also applies to the 
Closed Management Plan.

3   Section 48 of Schedule 1 is amended by repealing clause 
(b) and substituting the following:
	(b)	to the extent that the amount charged to the plan fund under 
this Part from the commencement of this clause does not 
exceed $1 058 000.

4   Section 50 of Schedule 1 is amended by striking out 
"2004" and substituting "2005".

5   Section 3 comes into force on January 1, 2005.



Alberta Regulation 248/2004
Alberta Centennial Education Savings Plan Act
ALBERTA CENTENNIAL EDUCATION SAVINGS PLAN REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 517/2004) on October 19, 2004 
pursuant to section 6 of the Alberta Centennial Education Savings Plan Act. 
Table of Contents
	1	Interpretation
	2	Application for eligible child grant
	3	Application for eligible student grant
	4	Use of grant
	5	Trustee agreements
	6	Coming into force
	7	Expiry


Interpretation
1(1)  In this Regulation,
	(a)	"educational assistance payment" means a payment made to 
or in respect of a beneficiary out of a registered education 
savings plan to further his or her post-secondary education as 
a full-time student in a qualifying educational program at a 
post-secondary educational institution;
	(b)	"Minister" means, subject to section 5, the Minister of 
Learning;
	(c)	"sibling" means a brother or sister of an eligible child or 
eligible student, as the case may be, who are related by 
blood, marriage or adoption, or by virtue of an adult 
interdependent relationship.
(2)  For the purpose of section 1(1)(a)(iii) of the Act, "eligible child" 
means a child born in 2005 or any subsequent year and adopted by a 
resident of Alberta.
(3)  For the purpose of section 1(1)(b)(ii) of the Act, "eligible student" 
means a person that meets the requirements of section 1(1)(b)(i) of the 
Act except that the person is enrolled in an education institution, in or 
outside of Alberta, satisfactory to the Minister, that is not a school as 
defined in the School Act.
(4)  For the purpose of the Act, "ordinarily present in Alberta" includes 
a person whose home ordinarily is in Alberta but who leaves Alberta 
for a period of up to 12 months or a longer period approved by the 
Minister and intends to return to Alberta at the end of that period.
(5)  Unless the contrary intention appears, an expression used in this 
Regulation that is defined in section 146.1 of the Income Tax Act 
(Canada) has the same meaning in this Regulation as it has for the 
purposes of that section.
Application for eligible child grant
2(1)  A person applying for a grant under section 2 of the Act must 
provide the following:
	(a)	the name, birthdate and gender of the child,
	(b)	the name and address of the child's parent or guardian who is 
a resident of Alberta;
	(c)	the name of the parent or guardian who is the child's primary 
caregiver;
	(d)	evidence satisfactory to the Minister that the beneficiary is an 
eligible child;
	(e)	a declaration that the parent or guardian referred to in clause 
(b) is a resident of Alberta at the time of the application;
	(f)	the date of the application;
	(g)	any other information required by the Minister.
(2)  An application referred to in subsection (1) must be completed 
within 2 years after the date of birth of the child.
(3)  On application by the parent or guardian of an eligible child or  by 
the subscriber, the Minister may extend the time referred to in 
subsection (2) with respect to that child if the Minister is satisfied that 
there is a compelling reason to do so.
Application for eligible student grant
3(1)  A person applying for a grant under section 3(1)(a), (b) or (c) of 
the Act must provide the following:
	(a)	the name, birthdate and gender of the student;
	(b)	the name and address of the student's parent or guardian who 
is a resident of Alberta;
	(c)	the name of the parent of guardian who is the student's 
primary caregiver;
	(d)	evidence satisfactory to the Minister that the beneficiary is an 
eligible student;
	(e)	a declaration that the parent or guardian referred to in clause 
(b) is a resident of Alberta at the time of the application;
	(f)	evidence satisfactory to the Minister that at least $100 has 
been deposited into a registered education savings plan of 
which the child is a beneficiary within one year immediately 
preceding the making of the application;
	(g)	the date of application;
	(h)	any other information required by the Minister.
(2)  An application referred to in subsection (1) must be completed 
within 2 years after the applicable birthdate on which the student is 
eligible for a grant referred to in section 3(1)(a), (b) or (c) of the Act, 
as the case may be.
(3)  On application by the parent or guardian of an eligible student or  
by the subscriber, the Minister may extend the time referred to in 
subsection (2) with respect to that student if the Minister is satisfied 
that there is a compelling reason to do so.
Use of grant
4(1)  In this section,
	(a)	"eligible beneficiary" means a beneficiary who has received 
a grant;
	(b)	"eligible alternate beneficiary" means a beneficiary named in 
a registered education savings plan who is a sibling of the 
eligible beneficiary.
(2)  If any of the circumstances referred to in subsection (3) occur, the 
grant received must be repaid to the Crown in right of Alberta
	(a)	by the trustee on behalf of the subscriber if the registered 
education savings plan contains sufficient funds, or
	(b)	if there are insufficient funds, by the subscriber or 
beneficiary.
(3)  The circumstances for the purpose of subsection (2) are as follows:
	(a)	the registered education savings plan to which the grant was 
deposited is terminated and the grant was not paid out as part 
of an educational assistance payment to the eligible 
beneficiary or an eligible alternate beneficiary;
	(b)	the registration of the registered education savings plan to 
which the grant was deposited is revoked;
	(c)	the grant or a portion of the grant was withdrawn from the 
registered education savings plan and not used as an 
educational assistance payment by the eligible beneficiary or 
an eligible alternate beneficiary;
	(d)	the grant money will not be used as an educational assistance 
payment by the eligible beneficiary or an eligible alternate 
beneficiary;
	(E)	an application under section 2 or 3 contained false 
information.
(4)  The amount of the grant to be repaid under this section is a debt to 
the Crown in right of Alberta.
Trustee agreements
5(1)  In this section, "Minister" means the Minister of Learning or, if 
an agreement is made under section 5 of the Act with the Government 
of Canada, the Minister of Human Resources Skills Development of 
Canada.
(2)  A grant in respect of an eligible child or eligible student under a 
registered education savings plan may not be paid unless a trustee 
enters into an agreement that applies to the registered education 
savings plan with the Minister.
(3)  An agreement may include the following terms and conditions:
	(a)	the trustee shall provide the Minister with information that 
the Minister requires for the purposes of this Regulation;
	(b)	the trustee shall maintain records and books of account that 
relate to the payment of grants in such form and containing 
such information as the Minister requires to enable the 
Minister to determine whether grants will be paid or are 
required to be repaid;
	(c)	the trustee shall allow the Minister access to all documents 
and other information related to registered education savings 
plans that the Minister requires for grant audit purposes;
	(d)	the trustee shall report to the Minister
	(i)	all withdrawals and transfers from the registered 
education savings plan relating to grant money, and
	(ii)	any other information relating to the registered 
education savings plan that are specified in the 
agreement;
	(e)	the reporting referred to in clause (d) shall be done annually 
or within such shorter period that is set out in the agreement;
	(f)	the trustee shall submit all information to the Minister in a 
format and manner that is acceptable to the Minister.
Coming into force
6   This Regulation comes into force on January 1, 2005.
Expiry
7   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 November 30, 2015.


--------------------------------
Alberta Regulation 249/2004
Alberta Energy and Utilities Board Act
SECURITY MANAGEMENT REGULATION
Filed: October 20, 2004
Approved by the Lieutenant Governor in Council (O.C. 526/2004) on October 19, 
2004 and made by the Alberta Energy and Utilities Board on October 15, 2004 
pursuant to section 30 of the Alberta Energy and Utilities Board Act. 
Table of Contents
	1	Definitions
	2	Security measures to be established for a critical facility
	3	Corporate emergency response plan required
	4	Threat of terrorist activity
	5	Expiry
Definitions
1   In this Regulation,
	(a)	"Act" means the Alberta Energy and Utilities Board Act;
	(b)	"critical facility" means an oil sands mine, a facility for 
electrical generation, for gas processing or for oil sands 
processing, a transmission line, a pipeline or related facility, 
a petrochemical plant or a refinery named in the critical 
infrastructure list;
	(c)	"critical infrastructure list" means the critical infrastructure 
list established under the Plan;
	(d)	"Plan" means the Alberta Counter-Terrorism Crisis 
Management Plan established by the Department of 
Municipal Affairs;
	(e)	"security measures" means threat response plans relating to a 
threat of terrorist activity or terrorist activity against a critical 
facility in accordance with the Plan.
Security measures to be established for a critical facility
2(1)  A licensee of a critical facility must establish security measures 
relating to the critical facility in accordance with the recommended 
practices outlined in the Plan to enable the licensee to respond to the 
various levels of threat of terrorist activity that may be declared under 
the Plan.
(2)  In the event that the Security and Information Unit of the 
Department of the Solicitor General informs a licensee of a critical 
facility that the facility has been threatened and the level of the threat, 
the licensee must implement security measures in accordance with the 
recommended practices outlined in the Plan related to the level of 
threat that has been declared.
(3)  If the Board is of the view that the licensee of a critical facility has 
failed to implement security measures in accordance with subsection 
(2), the Board may
	(a)	order the licensee to implement security measures in 
accordance with the recommended practices outlined in the 
Plan related to the level of threat that has been declared, or
	(b)	take whatever action is necessary to implement security 
measures in accordance with the recommended practices 
outlined in the Plan related to the level of threat that has been 
declared and recover the costs that may be incurred in 
implementing those security measures from the licensee as a 
debt owed to the Board.
(4)  The Board may audit the security measures of a licensee in respect 
of a critical facility and the capacity of the licensee to implement those 
security measures.
(5)  Any information acquired by the Board in relation to the security 
measures of a critical facility is confidential in accordance with section 
30(4) of the Act.
Corporate emergency response plan required
3(1)  A licensee of a critical facility, other than a facility defined in the 
Oil and Gas Conservation Act to which Guide 71, Emergency 
Preparedness and Response Requirements for the Upstream Petroleum 
Industry, and any amendments to Guide 71, as published by the Board, 
apply, must
	(a)	at a minimum, prepare a corporate emergency response plan 
for the critical facility in accordance with Guide 71,
	(b)	update the corporate emergency response plan as required by 
Guide 71,
	(c)	conduct the training exercises referred to in Guide 71 on the 
corporate emergency response plan, and
	(d)	implement the corporate emergency response plan in the 
event of an emergency.
(2)  The Board may, in accordance with Guide 71, Emergency 
Preparedness and Response Requirements for the Upstream Petroleum 
Industry, and any amendments to Guide 71, as published by the Board, 
audit the corporate emergency response plan of a licensee of a critical 
facility referred to in subsection (1) and the licensee's capacity to 
implement the plan.
Threat of terrorist activity
4(1)  Where the Board has been informed of the existence of a threat 
of terrorist activity against a well or facility as defined in the Oil and 
Gas Conservation Act, pipeline as defined in the Pipeline Act, in situ 
operation, mining operation or processing plant as defined in the Oil 
Sands Conservation Act, mine or coal processing plant as defined in 
the Coal Conservation Act, hydro development, power plant, 
transmission line or electric distribution system as defined in the 
Hydro and Electric Energy Act, the Board shall
	(a)	inform the licensee of the threat of terrorist activity and the 
level of threat, and
	(b)	request the licensee to provide information about the manner 
in which the licensee will address the threat.
(2)  Where the threat of terrorist activity is high or imminent against a 
well, facility, pipeline, in situ operation, mining operation, processing 
plant, mine, coal processing plant, hydro development, power plant, 
transmission line or electric distribution system, and the Board is of the 
view after consultation with the licensee that the licensee is unwilling 
or unable to take measures to address the threat, the Board may
	(a)	order the licensee to shut in the well or shut down the 
facility, pipeline, in situ operation, mining operation, 
processing plant, mine, coal processing plant, hydro 
development, power plant, transmission line or electric 
distribution system and set out the terms under which the 
order may cease, or
	(b)	take the necessary action to shut in the well or shut down the 
facility, pipeline, in situ operation, mining operation, 
processing plant, mine, coal processing plant, hydro 
development, power plant, transmission line or electric 
distribution system and recover the costs incurred by the 
Board to take action from the licensee as a debt owed to the 
Board.
Expiry
5   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 August 1, 2014.


--------------------------------
Alberta Regulation 250/2004
Mines and Minerals Act
INNOVATIVE ENERGY TECHNOLOGIES REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 528/2004) on October 19, 2004 
pursuant to sections 5 and 36 of the Mines and Minerals Act. 
Table of Contents
	1	Interpretation
	2	Authority for allocable costs
	3	Approval for innovative technology projects
	4	Intellectual property
	5	Eligible costs
	6	Connected persons
	7	Application for and establishing of allocable costs
	8	Allocable cost allocation
	9	Records
	10	Artificial transactions and non-compliance
	11-14	Consequential amendments
	15	Review
Interpretation
1(1)  In this Regulation,
	(a)	"allocable cost" means an allocable cost established by the 
Minister under this Regulation;
	(b)	"approved project" means an innovative technology project 
approved by the Minister under section 3;
	(c)	"crude bitumen" has the same meaning as in the Oil Sands 
Royalty Regulation, 1997 (AR 185/97);
	(d)	"eligible costs", with reference to an approved project, means 
the costs of that project determined in accordance with 
section 5;
	(e)	"innovative technology" means
	(i)	technology that, in the opinion of the Minister, is novel 
and likely to 
	(A)	materially increase the total amount of crude oil or 
natural gas, or crude bitumen by in situ operation, 
as the case may be, that is recovered from a pool, 
reservoir, deposit or coal seam beyond the amount 
that would otherwise be recovered without that 
technology, or
	(B)	enable the concurrent production of natural gas 
and crude bitumen from an oil sands deposit where 
production of natural gas is otherwise subject to 
constraint under an order of the Alberta Energy 
and Utilities Board in order to conserve the crude 
bitumen,
			and
	(ii)	other technology prescribed as innovative technology 
by the Minister from time to time;
	(f)	"in situ operation" has the same meaning as in the Oil Sands 
Conservation Act;
	(g)	"operator", with reference to an approved project, means the 
operator of the approved project from time to time according 
to the records of the Department;
	(h)	"program maximum" means $200 000 000 less the total 
credits established for all approved CO2 projects under the 
CO2 Projects Royalty Credit Regulation (AR 120/2003);
	(i)	"Project" has the same meaning as in the Oil Sands Royalty 
Regulation, 1997 (AR 185/97);
	(j)	"royalty client" has the same meaning as in the Natural Gas 
Royalty Regulation, 2002 (AR 220/2002);
	(k)	"well event" has the same meaning as in the Petroleum 
Royalty Regulation (AR 248/90).
(2)  An application under this Regulation must
	(a)	be made in and contain all the information that is called for 
by the form, if any, prescribed by the Minister for the 
application, and
	(b)	be accompanied by all the information that is required by that 
form or is otherwise required by the Minister to accompany 
the application.
(3)  For the purposes of this Regulation, an approved project is 
considered to have commenced when the Minister is satisfied that it 
has commenced.
Authority for allocable costs
2(1)  The Minister is authorized, in accordance with this Regulation, to 
establish allocable costs equal to not more than 30% of any or all of 
the eligible costs of an approved project.
(2)  The total allocable costs established for all approved projects 
under this Regulation may not exceed the program maximum.
(3)  If the Minister is satisfied that any grant or benefit has been 
provided by any government, including the Government of Alberta or 
the Government of Canada, or any agency of government, and the 
grant or benefit is referable in whole or in part to an approved project, 
the Minister may reduce by an amount that does not exceed the amount 
of the grant or benefit
	(a)		any allocable cost established for the approved project, and
	(b)		the maximum amount of allocable costs specified in the 
approval under section 3 for the project.
Approval of innovative technology projects
3(1)  The Minister may, on application by the operator, approve a 
project for the purposes of this Regulation if the Minister is satisfied
	(a)	that the project is a pilot or demonstration of innovative 
technology, and
	(b)	that approving the project for the purposes of this Regulation 
is in the public interest.
(2)  The Minister shall, in the approval under subsection (1) for an 
approved project, specify
	(a)	a description of the project, including
	(i)	the innovative technology of the project,
	(ii)	the subsurface area and strata affected by the project,
	(iii)	the surface area occupied by the project, and
	(iv)	the equipment and facilities of the project,
	(b)	the maximum amount of allocable costs that may be 
established for the project, which in the case of any project 
may not exceed $10 000 000,
	(c)	the maximum amount of allocable costs that may be 
established for the project for a year,
	(d)	the eligible costs and categories of eligible costs for which 
allocable costs may be established for the project,
	(e)	the percentage, not exceeding 30%, that will be used to 
establish allocable costs in relation to each eligible cost and 
category of eligible costs specified under clause (d), and
	(f)	any terms and conditions to which the approval will be 
subject.
(3)  Without restricting the generality of subsection (2)(f), terms and 
conditions specified in an approval under that subsection may require 
the operator to
	(a)	notify the Minister in writing of the removal or replacement 
of any equipment and facilities specified in the approval for 
the project under subsection (2)(a)(iv),
	(b)	provide the Minister with written reports or other information 
regarding the approved project, as required by the Minister 
from time to time,
	(c)	provide the Minister with authorization to disclose the reports 
and information referred to in clause (b), and
	(d)	provide the Crown with an indemnification in a form 
satisfactory to the Minister for any claims against the Crown 
arising from
	(i)	the approved project,
	(ii)	the establishing and applying of allocable costs under 
this Regulation,
	(iii)	the disclosure by the Minister of reports and 
information relating to the project, or
	(iv)	any other matter specified by the Minister.
(4)  The Minister shall not approve any innovative technology project 
under subsection (1)
	(a)	after the date on which the aggregate of the maximum 
amount of allocable costs that may be established for all 
approved projects reaches the program maximum, or
	(b)	after March 31, 2010, in any case.
(5)  Notwithstanding subsection (4)(a), the Minister may approve 
further projects in circumstances that would otherwise contravene 
subsection (4)(a) as long as the Minister is satisfied that the approval 
would not result in the maximum amount of allocable costs actually 
established for all approved projects exceeding the program maximum.
(6)  The Minister may amend an approval given under this section, but 
may not increase the maximum amount of allocable costs specified for 
an approved project to an amount that the Minister has reason to 
believe would result in the maximum amount of allocable costs 
actually established for all approved projects exceeding the program 
maximum.
Intellectual property
4   The Minister may require the operator to enter into an agreement 
with the Crown in a form satisfactory to the Minister in respect of 
intellectual property arising from the innovative technology of a 
project prior to the Minister approving a project under section 3(1) or 
as a condition specified in an approval under section 3(2)(f).
Eligible costs
5(1)  Subject to this section, the eligible costs of an approved project 
for the purposes of this Regulation are, as determined by the Minister, 
the costs that are
	(a)	directly attributable to the innovative technology of the 
approved project or are otherwise necessary to carry out the 
approved project, and
	(b)	specified as eligible costs in the approval for the project in 
accordance with section 3(2)(d).
(2)  If a capital item for which an eligible cost is incurred is not new, 
the amount of the eligible cost is the fair market value of the capital 
item, as determined by the Minister.
(3)  Costs are not eligible costs in respect of an approved project for 
the purposes of this Regulation if
	(a)	the costs are incurred before June 2, 2004 or after March 31, 
2012,
	(b)	the costs are not actually incurred,
	(c)	the approved project has not commenced,
	(d)	the costs are in relation to equipment or facilities located 
outside of the Province of Alberta, or
	(e)	a credit, as defined under the CO2 Projects Royalty Credit 
Regulation (AR 120/2003) or Gas Processing Efficiency 
Assistance Regulation (AR 275/89), as the case may be, has 
been or is established in respect of the same costs.
(4)  For the purpose of this Regulation, the eligible costs of an 
approved project do not include any of the following:
	(a)	administration, management or financing costs;
	(b)	amortization of capital assets;
	(c)	the cost of borrowed money that is deductible from income 
under section 21 of the Income Tax Act (Canada);
	(d)	amounts that would be deductible under the Income Tax Act 
(Canada) or the Income Tax Regulations under that Act as a 
capital cost of property;
	(e)	expenses incurred for salaries, wages or other remuneration 
or benefits paid or provided to an employee in respect of 
services rendered by the employee, to the extent the services 
are not wholly and directly related to the approved project.
(5)  Eligible costs of an approved project shall be reduced to the extent 
of
	(a)	amounts reimbursed under a policy of insurance, as proceeds 
of litigation or otherwise, and
	(b)	the fair market value determined by the Minister of 
equipment replaced by new approved equipment.
(6)  The Minister may in respect of any approved project
	(a)	disallow as eligible costs any expenditure that the Minister 
considers is unreasonable,
	(b)	reduce the amount of any eligible cost in relation to any item 
or service obtained from a person who is connected to the 
operator or any owner of the approved project, or
	(c)	reduce the amount of any eligible cost to an amount that the 
Minister considers reasonable.
Connected persons
6(1)  For the purposes of section 5(6)(b), an operator or owner of an 
approved project and another person are connected with each other if, 
under subsection 1206(5) of the Income Tax Regulations under the 
Income Tax Act (Canada) as that provision read on October 1, 2004, 
they are considered to be connected with each other but, in making that 
determination, paragraph 1206(5)(a) shall be read as if it were replaced 
by the following:
	(a)	a person and another person (in this paragraph referred to as 
"that other person") are connected with each other if
	(i)	the person and that other person are not dealing at arm's 
length,
	(ii)	the person has an equity percentage in that other person 
that is not less than 10%, or
	(iii)	where the person is a corporation, the corporation and 
that other person are linked by another person who has 
an equity percentage in each of them of not less than 
10%;
(2)  For the purposes of this Regulation, an operator or owner of an 
approved project and another person do not deal at arm's length with 
each other if, under the Income Tax Act (Canada), they would not be 
considered to be dealing at arm's length.
Applications for and establishing of allocable costs
7(1)  The operator of an approved project may apply to the Minister 
for the establishing of allocable costs for the project after the end of 
each month the whole or any part of which occurs on or after the date 
the approved project commences.
(2)  The Minister may establish allocable costs for an approved project 
for a month in respect of which an application has been made under 
subsection (1) equal to not more than the applicable percentage 
specified in the approval for the project under section 3(2)(e) in 
relation to any or all of the eligible costs and up to amounts that are not 
more than the maximum amounts specified in the approval under 
section 3(2)(b) and (c).
(3)  An application under this section must not be made after March 
31, 2013.
Allocable cost allocation
8(1)  The operator of an approved project shall show in an application 
under section 7, an allocation of
	(a)	the percentage, if any, of the allocable costs to be allocated to 
well events,
	(b)	the percentage, if any, of the allocable costs to be allocated to 
royalty clients, and
	(c)	the percentage, if any, of the allocable costs to be allocated to 
Projects,
such that the aggregate of the percentages so allocated equals 100%.
(2)  If the operator has indicated in an application under section 7 that 
allocable costs established for an approved project are to be allocated 
to well events as described in subsection (1)(a), the operator shall also 
show in the application the well events to which those allocable costs 
are to be allocated and the percentage to be allocated to each well 
event.
(3)  If the operator has shown in an application under section 7 that any 
allocable costs established for an approved project are to be allocated 
as described in subsection (1)(b), the operator shall also show in the 
application the royalty clients to whom those allocable costs are to be 
allocated and the percentage to be allocated to each royalty client.
(4)  If the operator has shown in an application under section 7 that any 
allocable costs established for an approved project are to be allocated 
as described in subsection (1)(c), the operator shall also show in the 
application the Projects to which those allocable costs are to be 
allocated and the percentage to be allocated to each Project.
(5)  Unless the Minister otherwise determines in a particular case, the 
Minister may allocate allocable costs established under this Regulation 
for an approved project in accordance with the allocation shown in an 
application under section 7 in respect of that approved project.
Records
9(1)  Subject to subsection (2), where the operator of an approved 
project has made an application under section 3 in respect of the 
project and that application is approved by the Minister, all records 
that relate to the approved project or that are otherwise specified by the 
Minister and that are in the possession of the operator must be kept by 
the operator until the expiration of the 5-year period following the final 
month in which an allocable cost is established by the Minister under 
section 7(2) in relation to the approved project.
(2)  If the Minister is of the opinion that it is necessary for the 
administration of the Mines and Minerals Act or this Regulation, the 
Minister may, by a direction sent by registered mail or served 
personally, require any person required to keep records under 
subsection (1) to keep records referred to in that subsection for any 
longer period specified in the direction.
(3)  A person required to keep records pursuant to this section shall, on 
the request of the Minister, submit to the Minister within the time 
specified by the Minister any information or record the Minister 
requires.
Artificial transactions and non-compliance
10(1)  Notwithstanding any other provision of this Regulation, if the 
Minister is of the opinion that
	(a)	one or more acts, agreements, arrangements, transactions or 
operations were effected, whether before or after the coming 
into force of this Regulation, for the purpose of improperly, 
artificially or unduly obtaining or increasing the amount of 
any allocable costs, or
	(b)	the operator of an approved project has not complied with the 
terms and conditions of any approval in relation to the 
project, any provision of this Regulation, or any provision of 
the Act in relation to the project,
the Minister may take any or all of the actions specified in subsection 
(2).
(2)  The actions the Minister may take in relation to an approved 
project in the circumstances described in subsection (1) are any or all 
of the following:
	(a)	revoke the approval for the approved project;
	(b)	determine that all of the allocable costs applied for are not to 
be established or allocated;
	(c)	determine that the amount of allocable costs applied for was 
improperly, artificially or unduly increased and is to be 
reduced accordingly;
	(d)	determine that all of the allocable costs established or 
allocated should not have been established or allocated;
	(e)	determine that the amount of allocable costs established or 
allocated was improperly, artificially or unduly increased and 
is to be reduced accordingly.
(3)  If the Minister makes a determination under subsection (2), a 
person in whose favour allocable costs have been allocated is not 
entitled to the allocable costs or to the amount by which the amount of 
allocable costs is or was improperly, artificially or unduly increased, as 
the case may be, and the Minister may recalculate the royalty 
otherwise reduced by virtue of those allocable costs, disregarding those 
costs in doing so.
Amends AR 220/2002
11(1)  The Natural Gas Royalty Regulation, 2002 
(AR 220/2002) is amended by this section.
(2)  Section 1 is amended by adding the following after 
clause (a):
	(a.1)	"allocable costs" means allocable costs as defined in the 
Innovative Energy Technologies Regulation;
(3)  Section 19(7) is amended by adding "or in respect of 
allocable costs" after "conservation gas".
(4)  Section 21(3.1) is amended by adding "or in respect of 
allocable costs" after "conservation gas".
(5)  Schedule 1 is amended
	(a)	in section 7(1) by striking out "the cost of conservation 
gas of the royalty client for the production month" and 
substituting "firstly, the cost of conservation gas of the 
royalty client for the production month, and secondly, any 
allocable costs established and allocated to the royalty client 
in the month following the production month";
	(b)	in section 7(3) by adding "or by any allocable costs" 
after "conservation gas";
	(c)	in section 7(4) by adding "or in respect of any allocable 
costs" after "conservation gas".
Amends AR 185/97
12(1)  The Oil Sands Royalty Regulation, 1997 (AR 185/97) is 
amended by this section.
(2)  Section 1 is amended by relettering clause (a) as (a.1) 
and by adding the following before clause (a.1):
	(a)	"allocable costs" means allocable costs as defined in the 
Innovative Energy Technologies Regulation;
(3)  Section 18(1)(b) is amended by striking out "and" at the 
end of subclause (i) and by adding the following after 
subclause (i):
	(i.1)	any costs in respect of which allocable costs have been 
established,
		and
(4)  Section 31 is amended
	(a)	in subsection (3) by adding ", subject to subsections 
(3.1) and (3.2), respectively," after "subsections (1) and (2) 
shall";
	(b)	by adding the following after subsection (3):
(3.1)  The aggregate of the proceeds payable under subsection 
(1) in respect of a Project for a month shall be reduced to an 
amount not less than zero by subtracting the allocable costs 
established and allocated to the Project during the month.
(3.2)  The aggregate of the proceeds payable under subsection 
(2) in respect of a Project for a Period shall be reduced to an 
amount not less than zero by subtracting the allocable costs 
established and allocated to the Project during the months of 
the Period.
	(c)	by repealing subsection (4) and substituting the 
following:
(4)  The operator of a Project must pay to the Crown in respect 
of each month of a post-payout Period, as an instalment with 
respect to the aggregate of the proceeds required to be paid by 
the operator under subsection (2) for the Period as reduced 
under subsection (3.2), the amount calculated by subtracting 
from the greater of 1% of the gross revenue of the Project for 
the portion of the Period ending with the month and the amount 
calculated in respect of the Project for the month in accordance 
with subsection (4.1),
	(a)	the aggregate of the amounts paid by the operator under 
this subsection in respect of the preceding months of the 
Period and not repaid under subsection (7), and
	(b)	if the amount remaining after subtracting the aggregate 
amount referred to in clause (a) is greater than zero, the 
lesser of the amount remaining and the allocable costs 
established and allocated to the Project during the 
month.
(4.1)  The amount referred to in subsection (4) to be calculated 
in accordance with this subsection for the Project for a month 
of a post-payout Period shall be calculated in accordance with 
the following formula:
	P= .25ENR x GR 
	        EGR
	where
	P	is the amount to be paid under subsection (4) in 
respect of the month, prior to subtracting the 
amounts referred to in subsection (4)(a) and (b) 
in respect of the month;
	ENR	is the amount estimated in the report furnished 
under section 28(1) by the operator for the month 
as the net revenue of the Project for the Period;
	EGR	is the amount estimated in the report furnished 
under section 28(1) by the operator for the month 
as the gross revenue of the Project for the Period;
	GR	is the gross revenue of the Project for the portion 
of the Period ending with the month.
(5)  Schedules 1 and 2 are amended in section 3(j)(ii) of both 
Schedules by adding "or in the form of a reduction of royalty, 
royalty proceeds or royalty compensation by virtue of allocable costs" 
after "income tax payable".
Amends AR 50/2000
13(1)  The Oil Sands Tenure Regulation (AR 50/2000) is 
amended by this section.
(2)  Schedule 1 is amended
	(a)	in section 4(2)(b) by adding "or in the form of a 
reduction of royalty, royalty proceeds or royalty 
compensation by virtue of allocable costs established under 
the Innovative Energy Technologies Regulation after 
"income tax payable";
	(b)	by adding the following after section 4(2):
(3)  A cost is not an "allowable cost" if any allocable costs as 
defined in the Innovative Energy Technologies Regulation have 
been established under that Regulation in relation to the cost.
Amends AR 248/90
14(1)  The Petroleum Royalty Regulation (AR 248/90) is 
amended by this section.
(2)  Section 1(1) is amended by adding the following after 
clause (a.05):
	(a.051)	"allocable costs" means allocable costs as defined in the 
Innovative Energy Technologies Regulation;
(3)  Section 2(1)(a) is repealed and the following is 
substituted:
	(a)	that part of the crude oil obtained from the petroleum in each 
month calculated
	(i)	where sections 4, 5 and 5.2 do not apply, in accordance 
with Schedule 1,
	(ii)	where section 4 applies, in accordance with section 4,
	(iii)	where section 5 applies, in accordance with section 5, or
	(iv)	where section 5.2 applies, in accordance with section 
5.2,
		and reduced, subject to section 3.1, to an amount not less 
than that part by subtracting the adjustment quantity 
calculated for the well event pursuant to section 2.1,
		and
(4)  The following is added after section 2:
Calculation of adjustment quantity
2.1   The adjustment quantity for a well event for a month is the 
amount determined by dividing the allocable costs established and 
allocated to the well event during the following month by the par 
price prescribed under section 1.1(4) applicable to the calculation 
of royalty under section 2(1)(a) on crude oil obtained during the 
month from petroleum recovered from the well event.
(5)  The following is added after section 3:
Recalculation of royalty
3.1(1)  Since the adjustment quantity for a well event for a month 
is determined after the month, the royalty calculated under section 
2(1)(a) in respect of the well event and required to be delivered in 
accordance with section 86 of the Mines and Minerals Act for the 
month shall, subject to subsection (2), be calculated under section 
2(1)(a) without regard to any reduction in relation to an adjustment 
quantity.
(2)  The Minister shall, after the adjustment quantity for a well 
event for a month is determined, recalculate the royalty for the well 
event for the month under section 2(1)(a) taking into account the 
adjustment quantity, and shall at the Minister's sole option
	(a)	deliver to the operator of the well event by the end of 
the next month a quantity of crude oil equal to any 
quantity determined as a result of the recalculation to 
have been over delivered for the month, or
	(b)	instead of delivering crude oil in accordance with clause 
(a), pay to the operator of the well event by the end of 
the next month proceeds calculated in accordance with 
subsection (3) and obtained as a result of the disposition 
of the over delivered crude oil.
(3)  Proceeds to be paid pursuant to subsection (2)(b) in respect of 
crude oil determined to have been over delivered for a month shall 
be calculated by multiplying the quantity of the crude oil 
determined to have been over delivered by the par price prescribed 
under section 1.1(4) applicable to the calculation of royalty on 
crude oil obtained during the month from petroleum recovered 
from the well event.
(4)  Section 22 of the Mines and Minerals Administration 
Regulation (AR 262/97) does not apply in respect of any over 
delivery of crude oil determined as a result of a recalculation under 
subsection (2).
Review
15   In compliance with the Government's ongoing regulatory review 
initiative this Regulation must be reviewed on or before October 31, 
2013.


--------------------------------
Alberta Regulation 251/2004
Climate Change and Emissions Management Act
SPECIFIED GAS REPORTING REGULATION
Filed: October 20, 2004
Made by the Lieutenant Governor in Council (O.C. 540/2004) on October 19, 2004 
pursuant to sections 6 and 18 of the Climate Change and Emissions Management Act. 
Table of Contents
	1	Definitions
	2	Incorporation of Standard
	3	Specified gas report
	4	Record keeping
	5	Request for confidentiality
	6	Access to specified gas report
	7	Publishing specified gas report
	8	Annual report to Information and Privacy Commissioner
	9	Offence
	10	Defence
	11	Expiry
	12	Coming into force
Definitions
1   In this Regulation,
	(a)	"Act" means the Climate Change and Emissions 
Management Act;
	(b)	"Director" means a person who is designated by the Minister 
as the Director for the purposes of this Regulation;
	(c)	"facility" means
	(i)	any plant, structure or thing where an activity listed in 
section 2 of the Schedule of Activities to the 
Environmental Protection and Enhancement Act occurs, 
and
	(ii)	a site or one or more contiguous or adjacent sites that 
are operated and function in an integrated fashion where 
an activity listed in any of sections 3 to 11 of the 
Schedule of Activities to the Environmental Protection 
and Enhancement Act occurs, including all the 
buildings, equipment, structures, machinery and 
vehicles that are an integral part of the activity;
	(d)	"person responsible" means
	(i)	where the release of the specified gas occurs at a facility 
that is the subject of an approval or registration under 
the Environmental Protection and Enhancement Act, the 
holder of the approval or registration;
	(ii)	where the release of the specified gas occurs at any 
other facility, the owner of the facility;
	(e)	"specified gas reporter" means a person responsible who 
submits a specified gas report under this Regulation;
	(f)	"Standard" means the Specified Gas Reporting Standard 
published by the Minister's Department, as amended or 
replaced from time to time.
Incorporation of Standard
2   Pursuant to section 20 of the Act, the Specified Gas Reporting 
Standard published by the Minister's Department, as amended or 
replaced from time to time, is incorporated into and forms part of this 
Regulation.
Specified gas report
3(1)  Where, in any calendar year commencing with the 2003 calendar 
year, a person releases or permits the release of a specified gas into the 
environment at a facility at or in excess of the level prescribed in the 
Standard, the person responsible for the facility shall submit a 
specified gas report in respect of the release.
(2)  A specified gas report
	(a)	must include the information respecting
	(i)	the specified gas reporter,
	(ii)	the facility to which the specified gas report relates,
	(iii)	the release of specified gases from the facility,
	(iv)	geologically injected CO2, and
	(v)	any other matter related to specified gases
		that is required under the Standard,
	(b)	must disclose the information referred to in clause (a) in the 
form and manner that is required under the Standard,
	(c)	must be submitted to the person specified in the Standard in 
the manner and within the time required under the Standard, 
and
	(d)	must be accompanied by a certification statement that is in a 
form and contains the information required under the 
Standard.
(3)  The information in a specified gas report respecting specified gas 
release and geologically injected CO2 must be calculated or determined 
in the manner and using the methodologies, emission factors, equations 
and calculations set out in the Standard.
(4)  A specified gas report may include any additional information 
related to specified gases that is provided for in the Standard.
Record keeping
4   A specified gas reporter must retain all records, data and other 
information used in the preparation of a specified gas report for at least 
3 years after the report is submitted under this Regulation.
Request for confidentiality
5(1)  A specified gas report may include a written request by the 
specified gas reporter that portions of the report be kept confidential, 
for a period of up to 5 years, on the basis that the information is 
commercial, financial, scientific or technical information that would 
reveal proprietary business, competitive or trade secret information 
about a specific facility, technology or corporate initiative.
(2)  The Director shall have regard to the following when making a 
decision on a request under subsection (1):
	(a)	whether disclosure of the portions of the report could 
reasonably be expected to harm significantly the competitive 
position of the specified gas reporter;
	(b)	whether disclosure of the portions of the report could 
reasonably be expected to interfere significantly with the 
negotiating position of the specified gas reporter;
	(c)	whether disclosure of the portions of the report could 
reasonably be expected to result in undue financial loss or 
gain  to any person or organization;
	(d)	the availability of the information in the portions of the report 
or the means to obtain the information from other public 
sources;
	(e)	whether there are any other competing interests that would 
suggest that disclosure of the portions of the report is 
warranted.
(3)  The Director may require a specified gas reporter to provide 
additional reasons, in writing, in support of the request under 
subsection (1).
(4)  The Director shall
	(a)	where the Director considers that the request is well founded, 
approve the request and order that the information in any 
portion of the report to which the request relates be kept 
confidential and not be disclosed for the period prescribed by 
the Director, or
	(b)	refuse the request where the Director considers that the 
request is not well founded.
(5)  The Director shall, in writing, notify the specified gas reporter of 
the Director's decision under subsection (4).
(6)  The Director shall make a decision under subsection (4) within 90 
days after receiving the request.
(7)  Where the Director does not make a decision within the 90-day 
period, the request is deemed to have been refused.
(8)  Where the Director is considering a request for confidentiality 
under this section, the information in the portions of the report to 
which the request relates is prescribed information for the purposes of 
section 17 of the Act until a decision is made.
(9)  Where the Director makes an order under subsection (4)(a), the 
information that is the subject of the order is prescribed information for 
the purposes of section 17 of the Act for the period prescribed in the 
order.
Access to specified gas report
6(1)  Within a reasonable time after receiving a request in writing to 
inspect a specified gas report the Director shall, except with respect to 
prescribed information within the meaning of section 5(8) and (9) and 
information that is the subject of an investigation or proceeding under 
the Environmental Protection and Enhancement Act or the Water Act 
or of enforcement proceedings under this Act,
	(a)	make the report available for inspection by the person 
requesting it during normal business hours at the location 
where the report is kept, and
	(b)	provide a copy of the report free of charge to the person 
requesting it.
(2)  The Director may refuse to comply with subsection (1) unless the 
Director is satisfied that the person requesting the specified gas report 
has first made a request to obtain a copy of the report from the 
appropriate person responsible and that the request
	(a)	was refused, or
	(b)	was not satisfied within 30 days after the request for a copy 
of the report was made.
Publishing specified gas report
7   Subject to section 17 of the Act and any order made under section 
5(4)(a) of this Regulation, the Director may publish a specified gas 
report or information in a specified gas report in any form and manner 
the Director considers appropriate.
Annual report to Information and Privacy Commissioner
8   The Director shall provide annually to the Information and Privacy 
Commissioner, in the form and manner the Director considers 
appropriate, a report setting out the following:
	(a)	the number of requests received by the Director under section 
5(1) in the year;
	(b)	the number of requests approved by the Director under 
section 5(4)(a) in the year;
	(c)	the period prescribed by the Director under section 5(4)(a) 
for each approved request.
Offence
9   A person responsible who
	(a)	contravenes section 3(1),
	(b)	submits a specified gas report that is not in compliance with 
section 3(2),
	(c)	submits a specified gas report that is not in compliance with 
section 3(3), or
	(d)	contravenes section 4,
is guilty of an offence and is liable to a fine of
	(e)	not more than $50 000, in the case of an individual, and
	(f)	not more than $500 000, in the case of a corporation.
Defence
10   No person may be convicted of an offence under this Regulation 
if that person establishes on a balance of probabilities
	(a)	that the person took all reasonable steps to prevent the 
commission of the offence, or
	(b)	that the emission data or other data reasonably available to 
that person was insufficient to allow compliance with the 
relevant provision in respect of any reporting period that 
pre-dates the coming into force of this Regulation.
Expiry
11   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 1, 2014.
Coming into force
12   Clauses (c) and (d) of section 9 come into force on January 1, 
2005.


--------------------------------
Alberta Regulation 252/2004
Animal Protection Act
TARIFF OF EXPENSES AMENDMENT REGULATION
Filed: October 22, 2004
Made by the Minister of Agriculture, Food and Rural Development (M.O. 31/04) on 
September 20, 2004 pursuant to section 16 of the Animal Protection Act. 
1   The Tariff of Expenses Regulation (AR 307/96) is 
amended by this Regulation.

2   Section 3 is amended by striking out "March 31, 2005" and 
substituting "March 31, 2007".


--------------------------------
Alberta Regulation 253/2004
Traffic Safety Act
OPERATOR LICENSING AND VEHICLE CONTROL 
AMENDMENT REGULATION
Filed: October 27, 2004
Made by the Minister of Government Services (M.O. GS:008/2004) on October 25, 
2004 pursuant to section 64 of the Traffic Safety Act. 
1   The Operator Licensing and Vehicle Control Regulation 
(AR 320/2002) is amended by this Regulation.

2   Section 1 is amended by adding the following after 
clause (r):
	(r.1)	"passenger class registration" means registration of private 
passenger vehicles that are not registered as commercial 
vehicles, including passenger cars, sport utility vehicles, 
station wagons, minivans, motor homes and light trucks, but 
does not include trailers, motorcycles or off-highway 
vehicles;

3   The following is added after section 66:
Veterans' licence plates
66.1(1)  The Registrar may issue a veterans' licence plate that 
includes the word "Veteran" and bears a depiction of the integrated 
maple leaf and poppy logo of the Royal Canadian Legion to an 
individual who meets the criteria set out in this section.
(2)  Only an Alberta resident who has been honourably discharged 
after serving
	(a)	in World War I, World War II, the Korean War or the 
Gulf War as a member of
	(i)	the Canadian Forces,
	(ii)	an Allied Force,
	(iii)	the Canadian or Allied Merchant Navy, or
	(iv)	the Ferry Command,
	(b)	as a member of the Canadian Forces meeting the 
National Defense Professional Classification 
requirements (Military Occupational Code qualified), or
	(c)	in United Nations or NATO Operations as a member of
	(i)	the Canadian Forces,
	(ii)	the Royal Canadian Mounted Police or another 
Canadian police force, or
	(iii)	an Allied Force
is eligible to be issued a veterans' licence plate for attachment to 
the motor vehicle identified in the relevant certificate of 
registration.
(3)  An individual who served in a reserve unit of one of the forces 
referred to in subsection (2) must have completed the equivalent of 
1065 days of service before being honorably discharged in order to 
be eligible to be issued a veterans' licence plate.
(4)  The evaluation of service documentation for the purpose of 
determining whether an applicant is eligible to be issued a 
veterans' licence plate under this section is the exclusive 
responsibility of the Royal Canadian Legion, Alberta-NWT 
Command and an applicant who wishes to appeal that 
determination shall do so according to the appeal process that may 
be established by the Royal Canadian Legion, Alberta-NWT 
Command from time to time.
(5)  An applicant for a veterans' licence plate must
	(a)	submit his or her application as required by the Royal 
Canadian Legion, Alberta-NWT Command with all 
supporting documentation and the required fee to the 
Royal Canadian Legion, Alberta-NWT Command for 
approval, and
	(b)	present the original approved application with all other 
motor vehicle registration requirements to a Registry 
agent.
(6)  A veterans' licence plate may be used only on a motor vehicle 
with passenger class registration.
(7)  Notwithstanding subsection (5)(b), the Registrar shall waive 
the licence plate exchange fee for an approved application for a 
veterans' licence plate submitted to a Registry agent before January 
31, 2006.
(8)  Any fees relevant to motor vehicle registration and to renewals 
of registration apply to veterans' licence plates.



Alberta Regulation 254/2004
Traffic Safety Act
TRAFFIC CONTROL DEVICE REGULATION
Filed: October 29, 2004
Made by the Minister of Transportation (M.O. 24/04) on October 20, 2004 pursuant 
to sections 21 and 116(j) of the Traffic Safety Act. 
Adoption of manual
1(1)  The Manual of Uniform Traffic Control Devices for Canada, 
published by the Transportation Association of Canada, and any 
subsequent editions of that Manual are adopted for the purposes of this 
Regulation.
(2)  A traffic control device that is placed, marked or erected under the 
authority of the Traffic Safety Act must be in conformity with the 
design standards for the traffic control device that are prescribed in the 
Manual of Uniform Traffic Control Devices for Canada.
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 September 30, 2014.





THE ALBERTA GAZETTE, PART II, NOVEMBER 15, 2004