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Alberta Regulation 49/2007
Livestock and Livestock Products Act
APPLICATION AND LICENCE FORM AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Agriculture and Food (M.O. 02/07) 
on March 6, 2007 pursuant to section 4(5) of the Livestock and Livestock Products 
Act. 
1   The Application and Licence Form Regulation 
(AR 215/98) is amended by this Regulation.

2   Section 4 is amended by striking out "June 30, 2007" and 
substituting "June 30, 2008".


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Alberta Regulation 50/2007
Livestock and Livestock Products Act
FEES AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Agriculture and Food (M.O. 03/07) 
on March 6, 2007 pursuant to section 3 of the Livestock and Livestock Products Act. 
1   The Fees Regulation (AR 222/98) is amended by this 
Regulation.

2   Section 2 is amended by striking out "June 30, 2007" and 
substituting "June 30, 2008".


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Alberta Regulation 51/2007
Brand Act
BRAND AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Agriculture and Food (M.O. 04/07) 
on March 6, 2007 pursuant to section 26 of the Brand Act. 
1   The Brand Regulation (AR 217/98) is amended by this 
Regulation.

2   Section 8 is amended by striking out "June 30, 2007" and 
substituting "June 30, 2008".


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Alberta Regulation 52/2007
Brand Act
LIS DELEGATED AUTHORITY AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Agriculture and Food (M.O. 05/07) 
on March 6, 2007 pursuant to section 18 of the Brand Act. 
1   The LIS Delegated Authority Regulation (AR 220/98) is 
amended by this Regulation.

2   Section 11 is amended by striking out "June 30, 2007" and 
substituting "June 30, 2008".


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Alberta Regulation 53/2007
Livestock Identification and Brand Inspection Act
LIS DELEGATED AUTHORITY AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Agriculture and Food (M.O. 06/07) 
on March 6, 2007 pursuant to section 32 of the Livestock Identification and Brand 
Inspection Act. 
1   The LIS Delegated Authority Regulation (AR 221/98) is 
amended by this Regulation.

2   Section 12 is amended by striking out "June 30, 2007" and 
substituting "June 30, 2008".



Alberta Regulation 54/2007
Livestock and Livestock Products Act
LIS DELEGATED AUTHORITY AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Agriculture and Food (M.O. 07/07) 
on March 6, 2007 pursuant to section 40 of the Livestock and Livestock Products Act. 
1   The LIS Delegated Authority Regulation (AR 218/98) is 
amended by this Regulation.

2   Section 11 is amended by striking out "June 30, 2007" and 
substituting "June 30, 2008".


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Alberta Regulation 55/2007
Stray Animals Act
LIS DELEGATED AUTHORITY AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Agriculture and Food (M.O. 08/07) 
on March 6, 2007 pursuant to section 27 of the Stray Animals Act. 
1   The LIS Delegated Authority Regulation (AR 219/98) is 
amended by this Regulation.

2   Section 13 is amended by striking out "June 30, 2007" and 
substituting "June 30, 2008".


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Alberta Regulation 56/2007
Agricultural Pests Act
PEST AND NUISANCE CONTROL AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Agriculture and Food (M.O. 10/07) 
on March 13, 2007 pursuant to section 2 of the Agricultural Pests Act. 
1   The Pest and Nuisance Control Regulation (AR 184/2001) 
is amended by this Regulation.

2   Section 2(1) is amended by adding the following after 
clause (x):
	(y)	Clubroot (Plasmodiophora brassicae).


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Alberta Regulation 57/2007
City Transportation Act
CITY TRANSPORTATION AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Infrastructure and Transportation 
(M.O. 03/07) on March 14, 2007 pursuant to section 33 of the City Transportation 
Act. 
1   The City Transportation Regulation (AR 301/80) is 
amended by this Regulation.

2   Section 10 is amended by striking out "2007" and 
substituting "2008".


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Alberta Regulation 58/2007
Public Highways Development Act
HIGHWAY DEVELOPMENT CONTROL AMENDMENT REGULATION
Filed: March 20, 2007
For information only:   Made by the Minister of Infrastructure and Transportation 
(M.O. 04/07) on March 14, 2007 pursuant to section 25 of the Public Highways 
Development Act. 
1  The Highway Development Control Regulation 
(AR 242/90) is amended by this Regulation.

2   Section 15 is amended by striking out "2007" and 
substituting "2008".



Alberta Regulation 59/2007
Municipal Government Act
DARWELL LAGOON COMMISSION REGULATION
Filed: March 21, 2007
For information only:   Made by the Lieutenant Governor in Council (O.C. 109/2007) 
on March 21, 2007 pursuant to section 602.02 of the Municipal Government Act. 
Table of Contents
	1	Establishment
	2	Members
	3	Services
	4	Operating deficits
	5	Sale of property
	6	Profit and surplus
	7	Conditions


Establishment
1   A regional services commission known as the Darwell Lagoon 
Commission is established.
Members
2   The following municipalities are members of the Commission:
	(a)	Lac Ste. Anne County;
	(b)	Summer Village of Silver Sands;
	(c)	Summer Village of South View.
Services
3   The Commission is authorized to provide sanitary sewage services.
Operating deficits
4   The Commission may not assume operating deficits that are shown 
on the books of any of the member municipalities.
Sale of property
5(1)  The Commission may not, without the approval of the Minister, 
sell any of its land, buildings or personal property the purchase of 
which has been funded wholly or partly by grants from the 
Government of Alberta.
(2)  The Minister may not approve a sale under subsection (1) unless 
the Minister is satisfied
	(a)	as to the repayment of grants from the Government of 
Alberta and outstanding debt associated with that portion of 
the land, buildings and personal property to be sold,
	(b)	that the sale would not have a significant adverse effect on 
the services the Commission provides, and
	(c)	that the sale will be properly reflected in the rates 
subsequently charged to the customers of the Commission.
Profit and surplus
6   Unless otherwise approved by the Minister, the Commission must 
not
	(a)	operate for the purpose of making a profit, or
	(b)	distribute any of its surplus to its member municipalities.
Conditions
7   The Minister may make an approval under section 5 or 6 subject to 
any terms or conditions that the Minister considers appropriate.


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Alberta Regulation 60/2007
Social Care Facilities Licensing Act
SUPPORTIVE LIVING ACCOMMODATION REGULATION
Filed: March 21, 2007
For information only:   Made by the Lieutenant Governor in Council (O.C. 125/2007) 
on March 21, 2007 pursuant to section 12 of the Social Care Facilities Licensing Act. 
Table of Contents
	1	Definitions
	2	Application
	3	Accommodation standards
	4	Condition of licence
	5	Expiry
	6	Coming into force
Definitions
1   In this Regulation,
	(a)	"Act" means the Social Care Facilities Licensing Act;
	(b)	"operator" means a person who operates a supportive living 
facility;
	(c)	"Standards" means the Accommodation Standards:  
Supportive Living Facilities, published by Alberta Seniors 
and Community Supports and dated March 2007;
	(d)	"supportive living facility" means a social care facility for 
adults referred to in section 1(h)(i) of the Act.
Application
2   This Regulation applies only to operators who are required to be 
licensed under the Act.
Accommodation standards
3(1)  Subject to subsection (2), an operator of a supportive living 
facility shall operate and maintain the facility in accordance with the 
Standards.
(2)  An operator of a supportive living facility who has been issued a 
conditional licence under section 6 of the Act shall operate and 
maintain the facility in accordance with the conditions imposed on the 
licence.
Condition of licence
4(1)  A director shall not issue or renew a licence under section 6 of 
the Act in respect of a supportive living facility unless the operator 
demonstrates to the satisfaction of the director that the operator will 
operate and maintain or continue to operate and maintain, as the case 
may be, the supportive living facility in accordance with the Standards.
(2)  Subsection (1) does not apply where a director issues a conditional 
licence in respect of a supportive living facility.
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 March 31, 2008.
Coming into force
6   This Regulation comes into force on April 1, 2007.


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Alberta Regulation 61/2007
Fisheries (Alberta) Act
GENERAL FISHERIES (ALBERTA) AMENDMENT REGULATION
Filed: March 21, 2007
For information only:   Made by the Lieutenant Governor in Council (O.C. 126/2007) 
on March 21, 2007 pursuant to section 43 of the Fisheries (Alberta) Act. 
1   The General Fisheries (Alberta) Regulation (AR 203/97) is 
amended by this Regulation.

2   Section 32(1) is repealed.


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Alberta Regulation 62/2007
Fuel Tax Act
FUEL TAX REGULATION
Filed: March 21, 2007
For information only:   Made by the Lieutenant Governor in Council (O.C. 132/2007) 
on March 21, 2007 pursuant to section 71 of the Fuel Tax Act. 
Table of Contents
	1	Interpretation
Fuel Tax
	2	No tax is payable
	3	Calculation of tax on locomotive fuel
	4	Prescribed fuels
	5	Direct remitters
	6	Tax remittance
	7	Prescribed activity
	8	Eligibility to apply for fuel tax exemption certificate
	9	Application for fuel tax exemption certificate 
to purchase clear tax-exempt fuel
	10	Application for fuel tax exemption certificate 
to purchase marked fuel
	11	Evidence of exemption
	12	General matters respecting certificates and cards
	13	Credit against assessment
	14	Sale of tax-exempt fuel
	15	Sale of fuel - special circumstances
	16	Sale of marked fuel to non-consumers
	17	Possession of marked fuel
	18	Purchases exceeding 300 litres per week
Refund of Tax
	19	Prescribed activities
	20	Refund of tax - general
	21	Refund for bad debts
	22	Unverifiable losses
Rebate of Tax
	23	Rebate of tax - general
	24	Rebate of tax - off-road uses
	25	Rebate of tax - prescribed activities
	26	Application of sections 24 and 25
Alberta Farm Fuel Benefit
	27	Farm fuel distribution allowance
	28	Circumstance for which grant is payable
	29	Grant instead of allowance
	30	Reimbursement to vendor
Registration
	31	Prescribed activities
	32	Application for registration
	33	Marking fuel
	34	Duty to notify Minister
Records, Invoices, Reports and Returns
	35	Keeping records re sellers of fuel
	36	Keeping records re refunds, rebates, etc.
	37	Keeping records re use of prescribed fuels
	38	Place of records
	39	Invoices
	40	Reports re sales of marked fuel
	41	Returns
General Matters
	42	Fuel to be volume adjusted
	43	Interest
	44	Service by Minister or officer
	45	Service of notices and documents on Minister
	46	Delegation of duty
	47	Communication of information
	48	Set-off
	49	Small amounts owing
	50	Repeal
	51	Coming into force
Interpretation
1(1)  In this Regulation,
	(a)	"Act" means the Fuel Tax Act;
	(b)	"air transport service" means a commercial air service that is 
operated for the purpose of transporting persons or cargo in 
an aircraft between 2 or more points;
	(c)	"approval number" means the approval number of a fuel tax 
exemption certificate;
	(d)	"biodiesel" means a fuel that
	(i)	is comprised of mono-alkyl esters of long chain fatty 
acids derived from vegetable oils or animal fats, and
	(ii)	meets the requirements of ASTM International Standard 
ASTM D 6751, Standard Specification for Biodiesel 
Fuel Blend Stock (B100) for Middle Distillate Fuels, as 
amended from time to time;
	(e)	"bunker fuel" means a crude oil distillate having a viscosity 
of greater than 5.5 cSt at 40§C;
	(f)	"calendar quarter" means a period of 3 months beginning on 
the first day of January, April, July and October in each 
calendar year;
	(g)	"calendar week" means the 7-day period beginning on 
Monday and ending on Sunday;
	(h)	"commercial aircraft" means an aircraft that is used in an air 
transport service;
	(i)	"commercial aircraft on an international flight" means a 
commercial aircraft whose point of departure or point of 
destination is outside Canada if the flight
	(i)	originates in Canada and has a destination point outside 
Canada, and no passengers or cargo are offloaded in 
Canada after the flight leaves Alberta, or
	(ii)	originates outside Canada and has a destination or 
stopover point in Alberta where passengers or cargo are 
offloaded, if none of the passengers or cargo offloaded 
in Alberta were loaded onto the aircraft in Canada;
	(j)	"commercial fisher" means a person who holds a commercial 
fishing licence under the Fisheries Act (Canada) to fish for 
commercial purposes;
	(k)	"condensate" means condensate as defined in the Gas 
Resources Preservation Act;
	(l)	"custom farming" means the business of carrying out any 
step in farming operations on behalf of another person, 
including the transportation of
	(i)	required farm machinery to and from the operation 
location,
	(ii)	farm inputs, such as water, to a spraying operation, or 
seed and fertilizer to a seeding operation, and
	(iii)	farm products from a harvesting operation, such as grain 
or silage from a harvester, to the location where the 
farm products are to be stored or used,
		but only where the transportation is required to support the 
custom farming operations and the vehicle used for 
transportation is registered to the owner of the custom 
farming operation;
	(m)	"dependant", in relation to another person, means
	(i)	a spouse or adult interdependent partner of the person,
	(ii)	a child of the person under 21 years of age who is 
wholly dependent on the person for support, or
	(iii)	a child of the person under 25 years of age who
	(A)	is not married or in an adult interdependent 
relationship, and
	(B)	is in full-time attendance at an accredited 
educational institution;
	(n)	"ethanol" means a fuel that
	(i)	is derived from renewable or non-renewable sources, 
and
	(ii)	meets the requirements of
	(A)	ASTM International Standard ASTM D 4806, 
Standard Specification for Denatured Fuel Ethanol 
for Blending with Gasolines for Use as 
Automotive Spark-Ignition Engine Fuel, as 
amended from time to time, or
	(B)	National Standard of Canada 
CAN/CGSB-3.511-2005, Oxygenated Unleaded 
Automotive Gasoline Containing Ethanol, as 
amended from time to time;
	(o)	"exempt-sale vendor" means a vendor who is registered 
under section 22 of the Act to sell tax-exempt fuel to 
consumers;
	(p)	"farm machinery" means any of the following when used by 
a farmer in farming operations:
	(i)	any machinery powered by an internal combustion 
engine or stationary engine;
	(ii)	a boat or aircraft;
	(iii)	a vehicle that is not registered under the Operator 
Licensing and Vehicle Control Regulation 
(AR 320/2002);
	(q)	"farm truck" means a vehicle that
	(i)	is owned or leased by a farmer,
	(ii)	is used exclusively in the conduct of farming operations, 
and
	(iii)	is classified as a Class 2 commercial vehicle and is 
registered for farm use under the Operator Licensing 
and Vehicle Control Regulation (AR 320/2002) or, in 
the case of a farmer who conducts farming operations 
on land outside Alberta as described in clause (t), is 
registered for farm use in the jurisdiction where the land 
is situated;
	(r)	"farmer" means a person who is actively and directly 
involved in farming operations in Alberta, where the market 
value of production from the person's farming operations, 
including farm income stabilization payments and crop 
insurance payments, exceeds annually
	(i)	$10 000, or
	(ii)	$5000 where the farmer has no other income other than 
a pension or supplement as defined in the Old Age 
Security Act (Canada) or a benefit as defined in the 
Canada Pension Plan;
	(s)	"farming operations" means, subject to subsection (2), one or 
more of the following:
	(i)	any step in the production of plants or domesticated 
animals, including animal products or by-products;
	(ii)	the harvesting of peat moss;
	(iii)	custom farming;
	(iv)	the heating of buildings located on a farm by a farmer;
	(v)	the personal use of a farm truck by a farmer and the 
farmer's dependants;
	(vi)	the operation of an irrigation district, when carried out 
by the board of directors of the irrigation district and its 
employees, but not when carried out by a contractor;
	(t)	"farming operations in Alberta" includes farming operations 
conducted on land outside Alberta
	(i)	where the farmer conducting the operation is
	(A)	an individual who is a resident of Alberta,
	(B)	a partnership of which at least 50% is held by 
partners who are residents of Alberta, or
	(C)	a corporation of which at least 50% of the shares 
of the class that, in the opinion of the Minister, has 
the controlling voting rights are owned by 
residents of Alberta,
			or
	(ii)	where the farmer conducting the operations combines or 
integrates them with the farmer's farming operations on 
land in Alberta;
	(u)	"federal identification card" means a card issued under the 
authority of the Government of Canada indicating that the 
holder is on the Indian Register under the Indian Act 
(Canada), if the Minister has agreed with the issuer of the 
card to accept the card for the purposes of the Act and this 
Regulation;
	(v)	"foreign operator" means a foreign operator, within the 
meaning of the Canadian Aviation Regulations under the 
Aeronautics Act (Canada), of an air transport service;
	(w)	"government authority" means
	(i)	a city, town, village, summer village, municipal district, 
specialized municipality or town under the Parks Towns 
Act,
	(ii)	a public college or university as defined in the 
Post-secondary Learning Act,
	(iii)	a Metis settlement,
	(iv)	a school board, or
	(v)	a regional health authority;
	(x)	"identification card" means
	(i)	a federal identification card, or
	(ii)	a ministerial identification card;
	(y)	"Indian" means an Indian as defined in the Indian Act 
(Canada);
	(z)	"Indian band" means a band as defined in the Indian Act 
(Canada);
	(aa)	"kerosene" means a light petroleum distillate that meets the 
requirements of National Standard of Canada 
CAN/CGSB-3.3-99, Kerosene, as amended from time to 
time, but does not include aviation fuel;
	(bb)	"Minister" means the Minister of Finance, except
	(i)	in sections 8(4) and 10(2), where it means the Minister 
of Agriculture and Food, and
	(ii)	in sections 1(1)(t)(i)(C), 10(4) and (5), 12 and 28, where 
it means the Minister of Finance or the Minister of 
Agriculture and Food, as the circumstances require;
	(cc)	"ministerial identification card" means a fuel tax exemption 
certificate issued in the form of an identification card by the 
Minister under section 9;
	(dd)	"officer" means
	(i)	a police officer as defined in the Police Act,
	(ii)	a special constable appointed under the Police Act or, 
after April 30, 2007, a peace officer appointed under the 
Peace Officer Act, and
	(iii)	except in sections 50 and 51 of the Act, any person 
appointed by the Minister as an officer;
	(ee)	"off-road area" means any area that is
	(i)	not a highway as defined in the Traffic Safety Act,
	(ii)	a licence of occupation road,
	(iii)	a private road on private or Crown land, or
	(iv)	a highway under construction, if the road is closed to 
travel by the public;
	(ff)	"passenger" means a person, other than a crew member, who 
is carried on a boat or aircraft;
	(gg)	"refinery" includes a facility where a product is 
manufactured or refined from crude oil, bitumen or another 
substance into a fuel taxable under the Act;
	(hh)	"reserve" means a reserve as defined in the Indian Act 
(Canada).
(2)  The following are not farming operations:
	(a)	the business of adding value to farm products by 
manufacturing, packaging, mixing, grinding or otherwise 
processing them, when carried out by any person other than 
the farmer who produced them;
	(b)	subject to subsection (1)(l), the transportation of
	(i)	farm products by a person other than the farmer who 
produced them, or
	(ii)	farm inputs by a person other than the farmer who will 
use them for farming operations;
	(c)	the renting out by a lessor of farm land, buildings, livestock, 
motor vehicles, machinery or other assets, and any activities 
related to the maintenance or improvement of the rented 
assets;
	(d)	the raising of animals or production of feed for animals
	(i)	commonly kept as pets, or
	(ii)	for display in a zoo;
	(e)	the use of farm machinery or farm trucks for a purpose other 
than farming operations in Alberta;
	(f)	the use of any vehicle or machinery other than a farm truck 
or farm machinery;
	(g)	any activity carried out by a person who is not a farmer;
	(h)	the business of constructing farm buildings or farm fences by 
any person other than the farmer using those structures;
	(i)	the business of providing various services or sales, or both, to 
a farmer, including but not limited to
	(i)	banking, accounting, consulting, veterinary and other 
animal health services, and
	(ii)	sales and services of various production inputs and farm 
machinery.
(3)  For the purposes of subsection (1)(r), the market value of 
production from a person's farming operations is calculated by 
combining
	(a)	income from custom farming, and
	(b)	the value of farm products produced, other than as part of 
custom farming, regardless of whether the farm products are 
sold, retained in inventory, consumed by the farmer or the 
farmer's dependants or used by the farmer in the course of 
farming operations.
(4)  A person may elect to use an annual average of estimated 
production, calculated in accordance with subsection (3), for the next 
36 months as the basis for determining that person's market value of 
production for each of the 12 months within that period.
(5)  For the purposes of section 1(n) of the Act, natural gas is excluded 
from the definition of fuel.
(6)  A reference in the Act and this Regulation to a fuel tax exemption 
certificate includes a ministerial identification card issued under 
section 9(3).
(7)  For the purposes of the Act and this Regulation, "remove fuel from 
a terminal" means the removal of fuel from a terminal by the owner of 
the fuel, either by the owner itself or by another person authorized by 
the owner to remove the fuel.
(8)  For the purposes of the Act, "bulk storage tank" means a tank
	(a)	in which liquefied petroleum gas is stored, and
	(b)	from which less than 50% of the liquefied petroleum gas is 
sold directly to consumers.
(9)  For the purposes of the Act and this Regulation, fuel that is not 
marked fuel is clear fuel.
Fuel Tax
No tax is payable
2   For the purposes of section 4(3)(b) of the Act, no tax is payable 
under that section at the time fuel is
	(a)	rebranded or purchased before the fuel is removed from a 
refinery or terminal, or
	(b)	removed from a refinery and delivered to a terminal.
Calculation of tax on locomotive fuel
3   Every recipient who operates a locomotive shall calculate the 
amount of fuel used in Alberta in accordance with a method approved 
or established by the Minister.
Prescribed fuels
4   For the purposes of section 11(1)(a) of the Act, the following are 
prescribed fuels:
	(a)	biodiesel;
	(b)	ethanol;
	(c)	the following fuels when used to generate motive power by 
means of an internal combustion or turbine engine:
	(i)	bunker fuel;
	(ii)	kerosene;
	(iii)	methanol;
	(iv)	condensate.
Direct remitters
5(1)  Subject to subsection (2), a recipient described in section 12(2) of 
the Act is a direct remitter only when the person carries out an activity 
described in section 12(2) of the Act.
(2)  For the purposes of section 4(3)(a)(ii) of the Act, a recipient is a 
direct remitter for all purposes if the recipient
	(a)	operates a refinery in Alberta other than a refinery that solely 
refines one or more prescribed fuels referred to in section 4, 
or
	(b)	manufactures, refines or acquires in, or imports into, Alberta 
not less than a total of 500 million litres of clear fuel 
annually.
Tax remittance
6(1)  Subject to this section, a direct remitter shall remit any tax 
payable by the direct remitter in a calendar month so that it is received 
by the Minister not later than 28 days following the end of that 
calendar month.
(2)  Every recipient who is an interjurisdictional carrier shall remit any 
tax payable in a calendar quarter by the recipient so that it is received 
by the Minister not later than the last day of the month following the 
end of that calendar quarter.
(3)  Every recipient who operates a locomotive shall remit any tax 
payable in a calendar month by the recipient so that it is received by 
the Minister not later than 28 days following the end of that calendar 
month.
(4)  A direct remitter referred to in section 5(2) who purchases fuel 
from another direct remitter under section 4(3)(a)(ii) of the Act shall 
remit the tax payable on that fuel so that it is received by the Minister 
not later than 28 days following the calendar month in which the fuel 
was purchased.
(5)  The Minister may require a direct remitter to remit tax earlier than 
the date stipulated under this section by providing a direction in 
writing to that effect to the direct remitter.
(6)  The Minister may require a direct remitter to provide security 
satisfactory to the Minister in an amount not exceeding 3 times the 
estimated tax to be remitted by the direct remitter in each calendar 
month.
(7)  Where a recipient is required under section 12 of the Act to remit 
tax to the person who supplied the recipient with fuel, the Minister 
may instead direct the recipient to remit the tax directly to the Minister 
in the time and manner specified by the Minister.
(8)  A person who is liable under section 18, 19 or 20 of the Act to pay 
tax and the amount of any farm fuel distribution allowance received by 
the person shall remit the tax and the amount of the farm fuel 
distribution allowance to the Minister within 7 days from the date the 
tax and the amount of the farm fuel distribution allowance becomes 
payable.
Prescribed activity
7   For the purposes of section 12(2)(h) of the Act, the use of a 
prescribed fuel referred to in section 4(c) to generate motive power by 
means of an internal combustion or turbine engine is a prescribed 
activity.
Eligibility to apply for fuel tax exemption certificate
8(1)  For the purposes of sections 8 and 9 of the Act, the following 
consumers are eligible to apply to the Minister for a fuel tax exemption 
certificate to purchase clear tax-exempt fuel from an exempt-sale 
vendor for the following prescribed purposes or uses:
	(a)	a consumer for the purpose of purchasing liquefied petroleum 
gas from a distributor of liquefied petroleum gas for use in 
mining operations in Alberta;
	(b)	an Indian or Indian band for the purpose of purchasing fuel 
on
	(i)	a reserve, or
	(ii)	a place referred to in subsection (2) before April 1, 2008 
or such later date as the Minister determines
		for personal use by the Indian or for use by the Indian band, 
as the case may be.
(2)  For the purposes of subsection (1)(b), the places on which an 
Indian or Indian band may purchase clear tax-exempt fuel are as 
follows:
	(a)	on the settlement known as the Garden River settlement, 
located in the southwest corner of Wood Buffalo National 
Park;
	(b)	on the land legally described as Plan 0322267, Block 1, Lot 
1, excepting thereout all mines and minerals, as long as that 
land is owned by Heart Lake Natural Resource Development 
Incorporated on behalf of the Heart Lake First Nation.
(3)  For the purposes of sections 8 and 9 of the Act, a consumer, 
including a farmer, is eligible to apply to the Minister for a fuel tax 
exemption certificate to purchase marked fuel from an exempt-sale 
vendor for the following prescribed purposes or uses:
	(a)	for commercial purposes for use in an engine owned or 
operated by the consumer, other than an engine
	(i)	that drives a motor vehicle, boat or aircraft, or
	(ii)	that solely regulates the temperature in a trailer or 
container used for the commercial transportation of 
goods
		and then only if the fuel is in the fuel system of the engine or 
is being transported or kept in storage by the person for use 
in such an engine;
	(b)	for commercial purposes for use in a motor vehicle that is not 
required to be licensed or registered under any provincial or 
federal enactment in respect of its operation, and then only if 
the fuel is in the fuel system of the motor vehicle or is being 
transported or kept in storage for use in the motor vehicle;
	(c)	for use by a government authority in an engine owned or 
operated by the government authority other than an engine 
that drives a motor vehicle, boat or aircraft, and then only if 
the fuel is in the fuel system of the engine or is being 
transported or kept in storage by the person for use in the 
engine;
	(d)	for use by a government authority in a motor vehicle that is 
not required to be licensed or registered under any provincial 
or federal enactment in respect of its operation, and then only 
if the fuel is in the fuel system of the motor vehicle or is 
being transported or kept in storage for use in the motor 
vehicle;
	(e)	to produce heat or light other than in
	(i)	a motor vehicle, boat or aircraft,
	(ii)	a locomotive, or
	(iii)	a trailer or container used for the commercial 
transportation of goods;
	(f)	for any purpose other than burning it in an internal 
combustion or turbine engine.
(4)  For the purposes of sections 8, 9 and 16 of the Act, a farmer is 
eligible to apply to the Minister for a fuel tax exemption certificate to 
purchase marked fuel at the reduced price from an exempt-sale vendor 
for farming operations in Alberta carried on by the farmer.
Application for fuel tax exemption certificate 
to purchase clear tax-exempt fuel
9(1)  A consumer who is eligible under section 8(1) to apply for a fuel 
tax exemption certificate may do so in a form and manner specified by 
the Minister.
(2)  On receipt of an application under subsection (1), the Minister 
shall review the application and may request additional information to 
determine the applicant's eligibility.
(3)  If the Minister approves the application, the Minister shall issue a 
fuel tax exemption certificate except where the applicant is an Indian 
or Indian band, in which case the Minister shall issue a fuel tax 
exemption certificate in the form of a ministerial identification card 
containing an approval number.
(4)  The Minister shall not issue a ministerial identification card to an 
Indian if the Indian is less than 16 years old.
(5)  The Minister shall not issue a ministerial identification card to an 
Indian band unless all or part of the Indian band's reserve is in Alberta 
or unless the Indian band has an office in Alberta.
(6)  The Minister may, on any conditions specified by the Minister, 
issue multiple ministerial identification cards to an Indian band for use 
by its employees or agents.
Application for fuel tax exemption certificate 
to purchase marked fuel
10(1)  A consumer who is eligible under section 8(3) to apply for a 
fuel tax exemption certificate may do so in a form and manner 
specified by the Minister.
(2)  A farmer who is eligible under section 8(4) to apply for a fuel tax 
exemption certificate may do so in a form and manner specified by the 
Minister.
(3)  A person may not apply for a fuel tax exemption certificate under 
subsection (1) or (2) if the person already holds, or has made 
application for, a certificate under the other subsection.
(4)  On receipt of an application under subsection (1) or (2), the 
Minister shall review the application and may request additional 
information to determine the applicant's eligibility.
(5)  If the Minister approves the application, the Minister shall issue a 
fuel tax exemption certificate containing an approval number.
Evidence of exemption
11(1)  For the purposes of sections 8 and 18 of the Act, the following 
are prescribed types of evidence authorizing the following consumers 
to purchase clear tax-exempt fuel from an exempt-sale vendor for the 
following prescribed purposes or uses:
	(a)	if the consumer is an Indian, a federal identification card to 
purchase fuel on a reserve or a place referred to in section 
8(2) for personal use by the Indian;
	(b)	if the consumer is the armed forces of another country 
stationed in Alberta, documentation satisfactory to the 
Minister showing the consumer's status and authorizing the 
consumer to purchase fuel for use by the armed forces in 
Alberta;
	(c)	if the consumer is the Government of Canada, documentation 
satisfactory to the Minister authorizing the consumer to 
purchase fuel for use by the Government of Canada;
	(d)	if the consumer is a foreign operator of an air transport 
service, documentation satisfactory to the Minister that the 
operator qualifies as a foreign operator under the Aeronautics 
Act (Canada), which authorizes the consumer to purchase 
aviation fuel for use in a commercial aircraft on an 
international flight.
(2)  For the purposes of section 8(1) of the Act, a valid approval 
number is prescribed evidence of the fuel tax exemption certificate that 
contains the approval number when the approval number is presented 
by the person to whom the fuel tax exemption certificate was issued.
General matters respecting certificates and cards
12(1)  A fuel tax exemption certificate expires on the earliest of
	(a)	the expiry date shown on the certificate,
	(b)	the date the person to whom the certificate was issued ceases 
to conduct activities that qualify the person to obtain the 
certificate, and
	(c)	the date the certificate is cancelled by the Minister.
(2)  The Minister may, where the Minister considers it appropriate to 
do so, extend the expiry date of a fuel tax exemption certificate or any 
series of certificates.
(3)  The Minister may amend an approval number at any time on 
notice to the holder of the fuel tax exemption certificate and, on 
amendment, the previous approval number ceases to have any force or 
effect.
(4)  For the purposes of sections 9 and 10, the Minister may refuse to 
issue a fuel tax exemption certificate if
	(a)	the Minister determines that the applicant does not meet the 
requirements of section 9 or 10, as the case may be,
	(b)	the Minister determines that the applicant has contravened 
the Act or this Regulation or any other enactment that 
provides for the imposition of a tax or levy,
	(c)	the applicant has already been issued a valid fuel tax 
exemption certificate,
	(d)	the applicant has an overdue debt to the Crown,
	(e)	in the case of an applicant who is a farmer, the Minister 
determines that the applicant has provided an unreasonable 
estimate of production under section 1(4), or
	(f)	the Minister determines that some or all of the information 
provided on the application is false or misleading.
(5)  The Minister may suspend or cancel a fuel tax exemption 
certificate if
	(a)	the Minister determines that the holder no longer meets the 
requirements of section 9 or 10, as the case may be,
	(b)	the Minister determines that the holder of the fuel tax 
exemption certificate has contravened the Act or this 
Regulation or any other enactment that provides for the 
imposition of a tax or levy,
	(c)	the holder of the fuel tax exemption certificate has an 
overdue debt to the Crown,
	(d)	the fuel tax exemption certificate has been lost, stolen, 
destroyed or is unusable due to damage, or
	(e)	the Minister determines that information provided to the 
Minister by the holder of the fuel tax exemption certificate is 
false or misleading.
(6)  The Minister may declare a federal identification card to be invalid 
for the purposes of the Act and this Regulation if
	(a)	the Minister determines that the holder of the federal 
identification card has contravened the Act or this Regulation 
or any other enactment that provides for the imposition of a 
tax or levy, or
	(b)	the holder of the federal identification card has an overdue 
debt to the Crown.
(7)  If the Minister has suspended or cancelled a fuel tax exemption 
certificate, or has declared a federal identification card to be invalid, 
the Minister shall notify the holder of the certificate or card and any 
relevant exempt-sale vendors of that fact.
(8)  A fuel tax exemption certificate is valid until it expires under 
subsection (1) or (2) unless the certificate is suspended or cancelled 
under subsection (5).
(9)  The suspension or cancellation of a fuel tax exemption certificate 
suspends or cancels, as the case may be, the approval number of that 
certificate.
(10)  If the Minister declares a federal identification card to be invalid 
for the reason referred to in subsection (6)(b) and the debt is 
subsequently paid, the Indian or Indian band may apply under section 
9 for a fuel tax exemption certificate in the form of a ministerial 
identification card.
(11)  The Minister may reinstate a fuel tax exemption certificate that 
was suspended under subsection (5).
(12)  If a fuel tax exemption certificate is reinstated under subsection 
(11), the Minister shall notify the holder of the certificate and any 
relevant exempt-sale vendors of that fact.
Credit against assessment
13(1)  If a ministerial identification card issued under section 9 has 
been suspended or cancelled or the Minister has declared a federal 
identification card to be invalid for the reason referred to in section 
12(6)(b), the Minister may, after receiving an application in a form 
specified by the Minister, credit against the amount of the overdue debt
	(a)	the amount of taxes paid under the Act,
	(b)	the amount of taxes or amount of a penalty equal to taxes 
paid under the Tobacco Tax Act, or
	(c)	the amount of tourism levies paid under the Tourism Levy Act 
on any subsequent purchase of fuel, tobacco or accommodation, as the 
case may be.
(2)  A credit under subsection (1) may be given only if the sale of the 
fuel, tobacco or accommodation would otherwise be a tax-exempt sale 
under the Act, the Tobacco Tax Act or the Tourism Levy Act, as the 
case may be, except for the fact that the person's ministerial 
identification card has been suspended or cancelled or the person's 
federal identification card has been declared to be invalid, as the case 
may be.
(3)  If the amount of a credit exceeds the amount of the overdue debt, 
the Minister shall refund any excess amount of tax paid to the person 
who paid the tax.
Sale of tax-exempt fuel
14(1)  Subject to subsections (2) and (3), an exempt-sale vendor shall, 
before selling tax-exempt fuel to a consumer,
	(a)	verify the consumer's fuel tax exemption certificate or 
approval number or other evidence of exemption with the 
Minister in a manner specified by the Minister,
	(b)	in the case where the consumer presents a fuel tax exemption 
certificate or approval number, record the approval number, 
and
	(c)	take reasonable steps to ensure that the fuel is intended for a 
prescribed purpose or use.
(2)  If the consumer is an Indian, the exempt-sale vendor shall
	(a)	record the approval number of the ministerial identification 
card or, if the Indian presents a federal identification card, the 
number that appears on the federal identification card, and
	(b)	take reasonable steps to ensure that the consumer is the 
person identified on the identification card, and the fuel is for 
personal use.
(3)  If the consumer is an Indian band, the exempt-sale vendor shall
	(a)	record the approval number of the ministerial identification 
card, and
	(b)	take reasonable steps to ensure that the fuel is intended for 
Indian band purposes and is paid for by the band.
(4)  An exempt-sale vendor shall, before selling fuel to a farmer at the 
reduced price,
	(a)	verify the farmer's fuel tax exemption certificate or approval 
number with the Minister in a manner specified by the 
Minister,
	(b)	record the approval number, and
	(c)	take reasonable steps to ensure that the fuel is intended for 
farming operations in Alberta.
(5)  An exempt-sale vendor shall report sales of tax-exempt fuel to the 
Minister in the time and manner specified by the Minister.
(6)  The Minister may require an exempt-sale vendor to complete a 
voucher in a form specified by the Minister
	(a)	in circumstances where an Indian or Indian band has 
purchased more than 300 litres of fuel in a calendar week, or
	(b)	in any other circumstance specified by the Minister.
(7)  The Minister may require an exempt-sale vendor to provide proof 
that the exempt-sale vendor has purchased and paid for fuel sold 
exempt from tax before paying a refund to the vendor under section 14 
of the Act in respect of that fuel.
Sale of fuel - special circumstances
15(1)  If the Government of Canada purchases clear tax-exempt fuel, it 
may, if authorized in writing by the Minister, sell the fuel to the Town 
of Banff or the Municipality of Jasper.
(2)  Fuel sold under subsection (1) is deemed to be a rebrand by the 
Government of Canada from clear tax-exempt fuel to taxable fuel.
Sale of marked fuel to non-consumers
16   A person registered to sell marked fuel shall, before selling 
marked fuel to a recipient other than a consumer, verify in a manner 
specified by the Minister that the recipient is eligible to be in 
possession of marked fuel.
Possession of marked fuel
17   For the purposes of section 20(1)(b) of the Act, a person is 
eligible to be in possession of marked fuel if
	(a)	the person is registered under section 22 of the Act to mark 
fuel or sell marked fuel,
	(b)	the person is an authorized employee or agent of a person 
referred to in clause (a) in the carrying out of the employee's 
duties,
	(c)	the person is in possession of the marked fuel for the purpose 
only of transporting it to a person referred to in clause (a) or 
(b) or section 20(1)(a) of the Act, and then only in a 
container that is not connected to any fuel system of an 
internal combustion engine in or on a motor vehicle or 
railway car transporting marked fuel in a way that permits the 
marked fuel to enter or be used as fuel in that fuel system,
	(d)	the person is a purchaser of a farm truck or farm machinery, 
and then only if the marked fuel is in the fuel system of the 
farm truck or farm machinery at the time of its delivery to the 
purchaser,
	(e)	the person is an officer or other person employed or engaged 
in the administration or enforcement of the Act or this 
Regulation, and then only for purposes related to the 
administration or enforcement of the Act or this Regulation,
	(f)	the person operates a fuel testing facility designated by the 
Minister, or
	(g)	the person is authorized in writing by an officer to be in 
possession of marked fuel.
Purchases exceeding 300 litres per week
18(1)  An Indian or Indian band who purchases more than 300 litres of 
clear tax-exempt fuel in a calendar week shall
	(a)	at the time of purchase,
	(i)	advise the vendor that the weekly purchases of the 
Indian or Indian band, as the case may be, have 
exceeded 300 litres of tax-exempt fuel, and
	(ii)	advise the vendor of the intended use of that fuel,
		and
	(b)	maintain records of the use of that fuel.
(2)  If an Indian or Indian band fails to provide the information 
required under subsection (1), any purchases of more than 300 litres of 
fuel per week are presumed not to be for personal use or use by the 
Indian band, as the case may be.
Refund of Tax
Prescribed activities
19   For the purposes of section 14(2)(b)(v) of the Act, the prescribed 
persons and prescribed circumstances are the following:
	(a)	tax was charged or remitted, or both, in error by a recipient;
	(b)	the recipient's fuel was unsaleable due to contamination;
	(c)	liquefied petroleum gas was sold by a vendor to a consumer 
from a system other than one used to dispense liquefied 
petroleum gas for use as a motive fuel and was used for a 
purpose other than as a motive fuel;
	(d)	tax was remitted in respect of fuel sold to a recipient other 
than a consumer on credit where all or a portion of the 
amount of the debt in respect of the sale is a bad debt.
Refund of tax - general
20(1)  This section applies in respect of a refund of tax under section 
14 of the Act except in respect of a refund for a bad debt to which 
section 21 of this Regulation applies.
(2)  Subject to this section, an application for a refund of tax under 
section 14 of the Act must
	(a)	be made in a form and manner specified by the Minister,
	(b)	be accompanied with invoices and any other records and 
documents required by the Minister
	(i)	to prove the claim, and
	(ii)	to determine the amount of fuel tax to be refunded,
		and
	(c)	subject to subsections (3) to (5), be received by the Minister 
not later than 3 years from the end of the year in which the 
circumstance giving rise to a claim for a refund has occurred.
(3)  An application for a refund of tax under section 14(2)(b)(iii) of the 
Act must be received by the Minister within one year from the date the 
fuel was stolen or destroyed.
(4)  An application for a refund of tax paid by an exempt-sale vendor 
in respect of tax-exempt sales of clear fuel to Indians and Indian bands 
must be made every calendar week using electronic means of a type or 
class specified by the Minister in accordance with instructions 
specified by the Minister.
(5)  An application for a refund of tax paid by a vendor of liquefied 
petroleum gas relating to tax-exempt sales to consumers or sales on 
which no tax is payable under the Act must
	(a)	be made using electronic means of a type or class specified 
by the Minister in accordance with instructions specified by 
the Minister, and
	(b)	be made no more frequently than weekly.
(6)  Notwithstanding subsections (4) and (5), the Minister may accept 
an application for a refund that is in a paper form authorized by the 
Minister.
(7)  On receipt of an application under this section, the Minister shall 
review the application and may request additional information to 
determine the applicant's eligibility.
(8)  If the Minister determines that the applicant is entitled to a refund, 
the Minister shall pay the refund in the amount determined by the 
Minister under subsection (9).
(9)  Subject to subsection (10), the amount of refund the Minister may 
pay under subsection (8) is equal to the amount of tax paid under the 
Act by the claimant on the volume of fuel eligible for a refund.
(10)  The amount of refund the Minister may pay under subsection (8) 
in respect of fuel that was rebranded to a fuel with a lower tax rate or 
no tax rate or to a non-taxable product is the difference between the tax 
paid on the fuel before it was rebranded and the tax rate applicable on 
the fuel after it was rebranded.
Refund for bad debts
21(1)  In this section, "bad debt" means a debt owing by a purchaser, 
other than a consumer, to a recipient that is established by the recipient 
to have become uncollectible and that has been included in computing 
the recipient's income for the current or a preceding taxation year for 
the purposes of the Income Tax Act (Canada).
(2)  For the purposes of subsection (1), a debt is not uncollectible 
unless the recipient
	(a)	has exhausted all efforts to collect the debt that would 
reasonably be expected to be made by a creditor who is 
dealing at arm's length with a debtor, and
	(b)	in the case of a bankruptcy or receivership of a debtor, has 
filed a claim with the trustee or receiver that includes the 
amount of the fuel tax owing shown separately.
(3)  For the purposes of subsection (2)(a), a recipient has not exhausted 
all efforts to collect the debt if the recipient continues to sell fuel to the 
person after the recipient has established that the debt owing by that 
person has become uncollectible.
(4)  An application for a refund of tax under section 14 of the Act in 
respect of a bad debt must
	(a)	be made in a form and manner specified by the Minister,
	(b)	be accompanied with invoices and any other records and 
documents required by the Minister
	(i)	to prove the claim, and
	(ii)	to determine the amount of fuel tax to be refunded,
		and
	(c)	be received by the Minister within 90 days after the earlier of
	(i)	the date that a notice of the bankruptcy or notice of the 
appointment of a receiver is received by the applicant, 
and
	(ii)	the date that the debt has been written off as a bad debt 
in the applicant's books of account.
(5)  On receipt of an application under this section, the Minister shall 
review the application and may request additional information to 
determine the applicant's eligibility.
(6)  If the Minister determines that the applicant is entitled to a refund, 
the Minister shall pay the refund in the amount determined by the 
Minister in accordance with subsection (7).
(7)  The amount of refund that the Minister may pay under subsection 
(6) is to be calculated in accordance with the following formula:
Amount of Refund =  x C 
where
	A	is the amount of the uncollectible debt at the time of the 
application;
	B	is the original amount of the debt at the time of sale;
	C	is the amount of tax that was remitted relating to the sale.
(8)  If a recipient receives a refund of tax in respect of a bad debt, but 
manages to collect full or partial payment of the debt, the recipient 
shall pay back to the Minister that portion of the refund related to the 
amount of the debt so collected calculated in accordance with the 
following formula:
Portion of Refund =   x C 
where
	A	is the amount of debt collected;
	B	is the amount of uncollectible debt at the time of the 
application for refund;
	C	is the amount of the refund received under this section.
(9)  When a refund is paid under this section, the Minister is 
subrogated to the rights of the applicant to recover that amount from 
the debtor.
Unverifiable losses
22   For the purposes of section 14(5)(b) of the Act, the Minister may 
provide an allowance of 0.25% of the tax payable on the volume of 
fuel removed from a refinery or terminal by a direct remitter referred 
to in section 5(2).
Rebate of Tax
Rebate of tax - general
23(1)  The Minister may pay a rebate under section 15 of the Act in 
respect of the tax paid on clear fuel used by a consumer for the 
following prescribed purposes and uses:
	(a)	fuel used by a licensed commercial fisher in Alberta in a 
commercial boat for commercial fishing purposes;
	(b)	if the applicant is an interjurisdictional carrier, fuel purchased 
by the applicant in Alberta and used outside Alberta in a 
commercial vehicle that is part of the applicant's fleet of 
qualified motor vehicles under the International Fuel Tax 
Agreement;
	(c)	fuel purchased in Alberta for its own use by a country or state 
other than Canada, a political subdivision of that country or 
state, an agency of that country, state or political subdivision 
or an accredited person representing that country, state or 
political subdivision in Canada;
	(d)	fuel purchased by an Indian or Indian band who would 
otherwise have been entitled under section 8 of the Act to 
purchase clear tax-exempt fuel at a location described in 
section 8(1)(b) of this Regulation except for the fact that
	(i)	in the case of an Indian, the Indian's ministerial 
identification card has been suspended or cancelled or, 
if applicable, the Indian's federal identification card has 
been declared by the Minister to be invalid, or
	(ii)	in the case of an Indian band, the Indian band's 
ministerial identification card has been suspended or 
cancelled;
	(e)	fuel purchased by a consumer, other than an Indian or Indian 
band, who is entitled to purchase clear tax-exempt fuel, 
where a fuel tax exemption certificate or other prescribed 
evidence of exemption was not, for the reasons acceptable to 
the Minister, provided at the time the fuel was purchased;
	(f)	liquefied petroleum gas or aviation fuel used for farming 
operations in Alberta;
	(g)	fuel purchased by a member of the Diplomatic Corps if the 
person is listed in the current edition of Diplomatic, Consular 
and other Representatives in Canada, as published by the 
Government of Canada;
	(h)	fuel used for farming operations in Alberta by a farmer 
licensed under the International Fuel Tax Agreement in a 
farm truck that is part of the farmer's fleet of qualified motor 
vehicles under the International Fuel Tax Agreement;
	(i)	fuel purchased in Alberta by the applicant and transported in 
bulk to a jurisdiction outside Alberta by the applicant, if tax 
is payable on the fuel in that jurisdiction and the applicant 
has paid the tax owing;
	(j)	fuel used in a commercial tour boat that is capable of 
carrying 20 or more passengers;
	(k)	aviation fuel purchased in Alberta for use by a domestic air 
transport service in a commercial aircraft on an international 
flight.
(2)  An application for a rebate of tax under section 15 of the Act for 
fuel used for a purpose or use described in subsection (1) must
	(a)	be made in a form and manner specified by the Minister,
	(b)	be accompanied with invoices and any other records and 
documents required by the Minister
	(i)	to prove the claim, and
	(ii)	to determine the amount of the rebate,
	(c)	subject to subsections (3), (4) and (5), be made in respect of 
each calendar quarter, and
	(d)	be received by the Minister not later than 3 years after the 
end of the year in which the fuel was purchased.
(3)  An application for a rebate for fuel used for a purpose or use 
described in subsection (1)(d) may, subject to subsection (2)(d), be 
made at any time.
(4)  An application for a rebate for fuel used for a purpose or use 
described in subsection (1)(f) and (h) may not be made more 
frequently than every 3 months.
(5)  An application for a rebate for fuel used for a purpose or use 
described in subsection (1)(k) may be made monthly.
(6)  On receipt of an application under subsection (2), the Minister 
shall review the application and may request additional information to 
determine the applicant's eligibility.
(7)  If the Minister determines that the applicant is entitled to a rebate, 
the Minister shall pay the rebate in the amount determined by the 
Minister in accordance with subsection (8).
(8)  The amount of a rebate the Minister may pay under subsection (7) 
is equal to the amount of tax paid by the claimant on the volume of 
fuel eligible for the rebate.
Rebate of tax - off-road uses
24(1)  In addition to the purposes and uses described in section 23, the 
Minister may pay a rebate of tax under section 15 of the Act on clear 
fuel used by a consumer for the following prescribed purposes and 
uses:
	(a)	fuel used in a motor vehicle driven on an off-road area by a 
government authority;
	(b)	fuel used in a motor vehicle licensed or registered in respect 
of its operation under any provincial or federal enactment 
that is driven on an off-road area for commercial purposes;
	(c)	fuel used for regulating the temperature in a trailer or 
container used for the commercial transportation of goods, 
where the trailer or container is located on an off-road area;
	(d)	fuel used in circumstances in which the Act would have 
permitted the use of marked fuel, where the Minister is of the 
opinion that marked fuel was not reasonably available.
(2)  An application for a rebate for fuel used for a purpose or use 
described in subsection (1) must
	(a)	be made in a form and manner specified by the Minister,
	(b)	be made in respect of each calendar quarter,
	(c)	be accompanied with the following documents satisfactory to 
the Minister:
	(i)	in the case of a first application,
	(A)	invoices or other documents supporting all eligible 
fuel purchases for the calendar quarter,
	(B)	documents supporting the consumption rates of 
fuel used in each activity in all eligible motor 
vehicles for which the claim is made,
	(C)	detailed records showing the time spent and the 
fuel consumed for each activity during the claim 
period or, alternatively, a survey respecting the 
time spent and the fuel consumed that is prepared 
in a form and manner specified by the Minister and 
using the methodology required by the Minister, 
and
	(D)	any additional documents the Minister may 
require;
	(ii)	in the case of subsequent applications, any documents 
that the Minister may require,
		and
	(d)	be received by the Minister not later than 3 years after the 
end of the year in which the fuel was purchased.
(3)  For the purposes of subsection (2), "activity" means the following 
activities in respect of an eligible motor vehicle:
	(a)	the motor vehicle is travelling on an off-road area;
	(b)	the motor vehicle is travelling on an area other than an 
off-road area;
	(c)	the engine of the motor vehicle is idling while the motor 
vehicle is on an off-road area;
	(d)	the engine of the motor vehicle is idling while the motor 
vehicle is on an area other than an off-road area;
	(e)	if applicable, the power take off of the engine of the motor 
vehicle is in use while the motor vehicle is on an off-road 
area;
	(f)	if applicable, the power take off of the engine of the motor 
vehicle is in use while the motor vehicle is on an area other 
than an off-road area;
	(g)	the engine of the motor vehicle is shut off.
(4)  In order to apply for a rebate under this section, the consumer must 
first apply for enrolment with the Minister, in a form and manner 
specified by the Minister.
(5)  If the Minister approves the enrolment, the enrolment is effective 
from the date determined by the Minister.
(6)  The Minister may refuse an application for enrolment or cancel an 
enrolment if the Minister determines that the consumer is not eligible 
or is no longer eligible to be enrolled under this section.
(7)  In order to qualify for a rebate for fuel used in circumstances 
described in subsection (1)(d), the applicant must have had a fuel tax 
exemption certificate issued under section 8(3) or (4) at the time of the 
purchase of the fuel in respect of which the application is made.
(8)  An applicant who is licensed under the International Fuel Tax 
Agreement during the claim period may not apply for a rebate under 
this section until the applicant has filed a return under the International 
Fuel Tax Agreement covering the period for which the rebate is 
claimed.
(9)  On receipt of an application under subsection (2), the Minister 
shall review the application and may request additional information to 
determine the applicant's eligibility.
(10)  If the Minister determines that the applicant is entitled to a rebate, 
the Minister shall pay the rebate in the amount determined by the 
Minister in accordance with subsection (11).
(11)  The amount of a rebate the Minister may pay under subsection 
(10) is equal to the amount of tax paid by the claimant on the volume 
of fuel eligible for the rebate.
Rebate of tax - prescribed activities
25(1)  In this section, "prescribed" means prescribed by the Minister.
(2)  Subject to this section, the Minister may pay a rebate of tax under 
section 15 of the Act on clear fuel used by a consumer to carry out a 
prescribed activity using a prescribed motor vehicle or prescribed 
equipment.
(3)  The Minister may prescribe the specific percentage of fuel used 
that is eligible for a rebate for a prescribed activity.
(4)  In order to apply for a rebate under this section, the consumer must 
first apply for enrolment with the Minister, in a form and manner 
specified by the Minister, on or before the later of
	(a)	one year from the date the Minister prescribes the activity 
under which the consumer is eligible to apply for a rebate, 
and
	(b)	one year from the date the consumer begins using fuel to 
conduct the prescribed activity.
(5)  If the Minister approves the enrolment, the enrolment is effective 
from the date determined by the Minister.
(6)  The Minister may refuse an application for enrolment or cancel an 
enrolment if the Minister determines that the consumer is not eligible 
or is no longer eligible to be enrolled under this section.
(7)  Notwithstanding subsection (4), if the Minister considers it 
appropriate to do so, the Minister may enrol a consumer after the 
deadline under subsection (4) has expired if the consumer provides the 
Minister with detailed fuel tracking records showing the amount and 
type of fuel used in a prescribed motor vehicle or prescribed equipment 
to conduct a prescribed activity.
(8)  An application for a rebate under this section must
	(a)	be made in a form and manner specified by the Minister in 
respect of each calendar quarter,
	(b)	be received by the Minister not later than 3 years after the 
end of the year in which the fuel was purchased, and
	(c)	be accompanied with any documents that the Minister may 
require.
(9)  In order to be eligible for a rebate under this section, the claimant 
must track the placement of every litre of fuel for which a claim is 
made into each prescribed motor vehicle or prescribed equipment used 
to conduct a prescribed activity.
(10)  An applicant who is licensed under the International Fuel Tax 
Agreement during the claim period may not apply for a rebate under 
this section until the applicant has filed a return under the International 
Fuel Tax Agreement covering the period for which the rebate is 
claimed.
(11)  On receipt of an application under subsection (8), the Minister 
shall review the application and may request additional information to 
determine the applicant's eligibility.
(12)  If the Minister determines that the applicant is entitled to a rebate, 
the Minister shall pay the rebate in the amount determined by the 
Minister in accordance with subsection (13).
(13)  The amount of a rebate for each prescribed activity the Minister 
may pay under subsection (12) is to be determined in accordance with 
the following formula:
R = F x L x T
where
	R	is the amount of the rebate for that activity;
	F	is the specific percentage of fuel used that is eligible for 
rebate for that activity;
	L	is the amount of fuel used in litres for that activity;
	T	is the amount of tax per litre paid on the fuel for that activity.
Application of sections 24 and 25
26(1)  A consumer who uses fuel for one or more purposes or uses 
described in section 24, but does not conduct any prescribed activities 
under section 25, may apply for enrolment and rebates under section 
24, and is not eligible to apply for enrolment and rebates under section 
25.
(2)  A consumer who conducts only prescribed activities under section 
25 may apply for enrolment and rebates under that section, and is not 
eligible to apply for enrolment and rebates under section 24.
(3)  If a consumer uses fuel for one or more purposes or uses described 
in section 24 and also conducts one or more prescribed activities under 
section 25, the following rules apply:
	(a)	the consumer must apply to the Minister, in a form and 
manner specified by the Minister, for a determination as to 
whether the consumer may enrol and claim rebates under 
section 24 or 25, or under both sections;
	(b)	if the Minister determines that the consumer may enrol and 
claim rebates under both sections and the consumer enrols 
under both sections, the consumer must
	(i)	allocate in a manner approved by the Minister the fuel 
for which a rebate is claimed between the purposes and 
uses described in section 24 and the prescribed activities 
under section 25, and
	(ii)	reconcile the fuel for which the claims are made in a 
manner approved by the Minister;
	(c)	a determination made by the Minister under this subsection is 
binding on the consumer and is subject to any terms and 
conditions imposed by the Minister.
Alberta Farm Fuel Benefit
Farm fuel distribution allowance
27   For the purposes of section 16 of the Act, the farm fuel 
distribution allowance is $0.06 per litre of marked diesel fuel or 
heating fuel.
Circumstance for which grant is payable
28(1)  For the purposes of section 16(3) of the Act, the prescribed 
circumstance for which the Minister may pay a grant is that the fuel 
was used by a farmer for farming operations in Alberta and marked 
fuel was not reasonably available in the Minister's opinion.
(2)  In addition to the circumstance described in subsection (1), the 
Minister may, on application, pay a grant in respect of marked fuel 
used by a farmer for farming operations where the farmer holds a fuel 
tax exemption certificate issued under section 8(3) instead of section 
8(4).
Grant instead of allowance
29(1)  An application for a grant under section 28
	(a)	must be made in a form and manner specified by the 
Minister,
	(b)	must be accompanied with invoices and other documents 
required by the Minister to determine the amount of the grant 
and the applicant's eligibility,
	(c)	may not be made more frequently than every 3 months, and
	(d)	must be received by the Minister not later than 3 years after 
the end of the year in which the purchase was made.
(2)  An application for a grant under section 28
	(a)	may relate only to diesel or heating fuel purchased while the 
applicant held a fuel tax exemption certificate, and
	(b)	may not be made if the applicant purchased the fuel at the 
reduced price.
(3)  An applicant who is licensed under the International Fuel Tax 
Agreement during the claim period may not apply for a grant under 
this section until the applicant has filed a return under the International 
Fuel Tax Agreement covering the period for which the application is to 
be made.
(4)  On receipt of an application under subsection (1), the Minister 
shall review the application and may request additional information to 
determine the applicant's eligibility.
(5)  If the Minister determines that the applicant is entitled to a grant, 
the Minister shall pay the grant in the amount determined by the 
Minister in accordance with subsection (6).
(6)  The amount of a grant that the Minister may pay under subsection 
(5) is equal to the number of litres of fuel used for farming operations 
in Alberta multiplied by $0.06.
Reimbursement to vendor
30(1)  An application for a reimbursement under section 16(5) of the 
Act must
	(a)	be made using electronic means of a type or class specified 
by the Minister in accordance with instructions specified by 
the Minister, and
	(b)	be received by the Minister not later than 3 calendar years 
after the end of the year in which the benefit of the farm fuel 
distribution allowance was passed on to the consumer under 
section 10 of the Act.
(2)  Notwithstanding subsection (1), the Minister may accept an 
application for a reimbursement that is in a paper form authorized by 
the Minister.
(3)  On receipt of an application under subsection (1) or (2), the 
Minister shall review the application and may request additional 
information to determine the applicant's eligibility.
(4)  If the Minister determines that the applicant is entitled to a 
reimbursement, the Minister shall pay the reimbursement in the 
amount determined by the Minister in accordance with subsection (5).
(5)  The amount of the reimbursement the Minister may pay under 
subsection (4) is equal to the amount of the farm fuel distribution 
allowance passed on to the consumer.
Registration
Prescribed activities
31   For the purposes of section 22(1)(f) of the Act, the sale in bulk of 
bunker fuel, kerosene, methanol or condensate is a prescribed activity.
Application for registration
32(1)  A person to whom section 22(1) of the Act applies shall
	(a)	apply to be registered in a form and manner specified by the 
Minister, and
	(b)	provide such information as the Minister requires.
(2)  A vendor of liquefied petroleum gas shall apply under section 22 
of the Act in respect of each location at which the vendor sells 
liquefied petroleum gas on which there is no tax payable under the Act.
(3)  A person who wishes to be registered under section 22 of the Act 
as an exempt-sale vendor must
	(a)	apply to the Minister in respect of each location at which the 
person intends to sell tax-exempt fuel, and
	(b)	meet the criteria established by the Minister for qualification 
as an exempt-sale vendor.
(4)  A person registered under this section is subject to the terms and 
conditions imposed, from time to time, by the Minister.
Marking fuel
33(1)  A person who wishes to mark fuel must apply to the Minister in 
a form and manner specified by the Minister for registration to mark 
fuel.
(2)  On receipt of an application under subsection (1), the Minister 
shall review the application and may request additional information to 
determine the applicant's eligibility.
(3)  If the Minister approves the application, the Minister shall register 
the person to mark fuel.
(4)  A person who has been registered to mark fuel shall mark the fuel 
only in accordance with the Minister's instructions.
(5)  A person other than
	(a)	a person registered to mark fuel, or
	(b)	a consumer
who accidentally mixes clear and marked fuel shall notify the Minister 
of the mixture and take any action that the Minister so directs.
Duty to notify Minister
34   A registrant or a consumer who applies for a rebate under section 
24 or 25, or a consumer who holds a fuel tax exemption certificate, 
shall immediately notify the Minister if
	(a)	in the case of a registrant, the registrant ceases to carry on 
business or to carry on that part of the registrant's business 
for which the registrant was registered,
	(b)	in the case of a consumer enrolled under section 24 or 25, the 
consumer ceases to carry on the purpose or use that qualify 
the consumer to apply for a rebate,
	(c)	in the case of a consumer who holds a fuel tax exemption 
certificate, the consumer ceases to conduct activities that 
qualify the consumer to apply for a fuel tax exemption 
certificate,
	(d)	the registrant or consumer is the subject of proceedings 
relating to bankruptcy, insolvency or receivership,
	(e)	in the case of a registrant or consumer that is a corporation, 
the registrant
	(i)	amalgamates with another corporation,
	(ii)	is wound up, liquidated or dissolved, or
	(iii)	is subject to any proceedings under the Companies' 
Creditors Arrangement Act (Canada),
		or
	(f)	in the case of a registrant or consumer that is a partnership, 
there is a change in the partners of the partnership.
Records, Invoices, 
Reports and Returns
Keeping records re sellers of fuel
35(1)  Except where subsection (2) applies, a seller of fuel, including a 
vendor, shall keep
	(a)	complete and accurate records of
	(i)	the number of litres of each type and grade of fuel 
purchased,
	(ii)	the number of litres of each type and grade of fuel 
refined or manufactured,
	(iii)	the number of litres of each type and grade of fuel sold,
	(iv)	the number of litres of each type and grade of fuel, if 
any, used by the seller for the seller's own personal 
purposes,
	(v)	the number of litres of each type and grade of fuel in 
inventory at the end of each month, and
	(vi)	other transactions in fuel showing separately the amount 
in litres of each type and grade of fuel,
		and
	(b)	complete and accurate records on a daily basis of the amount 
in litres of each type and grade of aviation fuel, liquefied 
petroleum gas or marked fuel that the seller
	(i)	produces,
	(ii)	transfers to another seller,
	(iii)	delivers outside Alberta, or
	(iv)	marks.
(2)  A seller, including a vendor, of bunker fuel, kerosene, methanol or 
condensate shall keep complete and accurate records of
	(a)	the number of litres of each type of fuel sold, and
	(b)	the purchasers of each type of fuel and the number of litres of 
each type of fuel purchased by each purchaser.
(3)  In addition to the records that must be kept under subsection (1), a 
distributor of liquefied petroleum gas shall keep complete and accurate 
records of totalizer readings.
(4)  A recipient who is an interjurisdictional carrier shall keep 
complete and accurate records of 
	(a)	its purchases of each type of fuel,
	(b)	its inventory of each type of fuel,
	(c)	the distances travelled by its qualified motor vehicles,
	(d)	the amount of fuel used by its qualified motor vehicles, and
	(e)	any other records relevant to establish the tax payable under 
the Act.
(5)  A recipient who operates a locomotive in Alberta shall keep 
complete and accurate records of
	(a)	its purchases of each type of fuel,
	(b)	its inventory of each type of fuel,
	(c)	the distance travelled by the locomotive,
	(d)	the amount of fuel used in the locomotive,
	(e)	the amount of fuel used in Alberta by the recipient in a 
vehicle other than a locomotive, and
	(f)	any other records relevant to establish the tax payable under 
the Act.
Keeping records re refunds, rebates, etc.
36(1)  A person who receives a refund, rebate, allowance, grant or 
reimbursement under the Act or this Regulation shall keep
	(a)	complete and accurate records of the person's
	(i)	purchases, possession and disposition of fuel,
	(ii)	activities relating to the purchases and uses of the fuel, 
and
	(iii)	motor vehicles, engines and other equipment in which 
the fuel was used,
		and
	(b)	all documents relating to and supporting the claim for a 
refund, rebate, allowance, grant or reimbursement.
(2)  Every person who is required to keep records under subsection (1) 
shall keep them for 
	(a)	6 years from the end of the calendar year in which the fuel 
was purchased, or
	(b)	4 years from the end of the calendar year in which the refund, 
rebate, allowance, grant or reimbursement was paid,
whichever is the later.
(3)  A consumer who purchases marked fuel shall keep complete and 
accurate records of the consumer's
	(a)	activities relating to the purchases and uses of the marked 
fuel, and
	(b)	motor vehicles, engines and other equipment in which the 
marked fuel was used.
(4)  Every consumer who is required to keep records under subsection 
(3) shall keep them for 6 years from the end of the calendar year in 
which the marked fuel was purchased.
Keeping records re use of prescribed fuels
37(1)  A person who uses a prescribed fuel described in section 4(c) 
shall keep complete and accurate records respecting the
	(a)	activities relating to the purchases and uses of the fuel, and
	(b)	engines in which the fuel was used.
(2)  Every person who is required to keep records and documents 
under subsection (1) shall keep them for 6 years from the end of the 
calendar year in which the fuel was used.
Place of records
38(1)  A person required to keep records under section 35, 36 or 37 
shall keep the records at the person's place of business or residence in 
Alberta or at any other place with the written approval of the Minister.
(2)  Where records are created electronically, the person required to 
keep the records shall ensure that the person maintains a system that 
enables the records to be read and printed.
Invoices
39(1)  A vendor shall, in respect of each sale of taxable clear fuel, 
prepare an invoice showing the following:
	(a)	the name and address of the vendor;
	(b)	the date of sale;
	(c)	the amount in litres of each type of fuel sold.
(2)  A vendor shall, in respect of each sale of tax-exempt fuel, prepare 
an invoice showing the following:
	(a)	the name and address of the vendor;
	(b)	the name of the purchaser;
	(c)	the date of sale;
	(d)	the amount in litres of each type of fuel sold;
	(e)	the total selling price and a statement that the selling price 
does not include fuel tax;
	(f)	in the case of a sale to a farmer for use in farming operations 
in Alberta, the amount of the farm fuel distribution 
allowance.
(3)  A recipient, other than a vendor or a consumer, shall, in respect of 
each sale of fuel, prepare an invoice or other documentation showing 
the following:
	(a)	the name and address of the seller;
	(b)	the name of the purchaser;
	(c)	the date of sale;
	(d)	the rate per litre of fuel tax included in the selling price or the 
amount of tax charged, or both, or that the fuel was sold 
exempt from tax;
	(e)	the amount in litres of each type of fuel sold.
(4)  A seller, including a vendor, shall retain one copy of an invoice or 
other documentation prepared under this section and provide one copy 
to the person to whom the fuel is sold.
Reports re sales of marked fuel
40(1)  A person registered to sell marked fuel shall report each sale of 
marked fuel to the Minister
	(a)	by electronic means in the time and manner specified by the 
Minister, or
	(b)	if the Minister agrees, in paper form
not later than 28 days following the calendar month in which the sale 
occurred.
(2)  Subsection (1) does not apply if
	(a)	the person is selling the marked fuel as agent for the owner of 
the fuel, and
	(b)	the owner is required to report the sale of marked fuel under 
subsection (1).
(3)  A report filed in electronic form is deemed to have been received 
by the Minister on the day the Minister acknowledges that
	(a)	the report has been received, and
	(b)	the report is in the form specified by the Minister.
(4)  A person registered to sell marked fuel shall
	(a)	reconcile the volumes of marked fuel it purchases, sells and 
has in its inventory in the manner specified by the Minister,
	(b)	reconcile a report to be provided under this section with a 
return to be provided under section 41 in a manner specified 
by the Minister, and
	(c)	provide a reconciliation made under clause (a) or (b) to the 
Minister within the time specified by the Minister.
(5)  Subsection (4) does not apply if
	(a)	the person is selling the marked fuel as agent for the owner of 
the fuel, and
	(b)	the owner is required to reconcile the volumes of marked fuel 
under subsection (4).
Returns
41(1)  Subject to subsection (2), a direct remitter shall, in respect of 
operations or activities in each calendar month, submit to the Minister 
a return in a form and manner specified by the Minister so that it is 
received by the Minister not later than 28 days following the end of 
each calendar month.
(2)  A direct remitter who
	(a)	uses a prescribed fuel referred to in section 4(c), or
	(b)	purchases fuel in the circumstances described in section 
4(2)(c) of the Act
is not required to file a return under subsection (1) for any month in 
which no activity has occurred.
(3)  An interjurisdictional carrier shall, in respect of fuel purchased in 
Alberta and fuel used in its qualified motor vehicles during each 
calendar quarter, submit to the Minister a return in the form specified 
by the Minister so that it is received by the Minister not later than the 
end of the next month following the calendar quarter.
(4)  A registrant other than a direct remitter shall, if required by the 
Minister, submit to the Minister a return in a form and manner and 
within the time specified by the Minister.
(5)  The Minister may require or permit a return to be submitted in 
electronic form.
(6)  A return filed in electronic form is deemed to have been received 
by the Minister on the day the Minister acknowledges that
	(a)	the return has been received, and
	(b)	the return is in the form specified by the Minister.
(7)  Notwithstanding subsection (1), if the Minister requires a return to 
be filed electronically, the Minister may specify the time in which the 
return is to be submitted.
General Matters
Fuel to be volume adjusted
42   A person removing fuel, other than liquefied petroleum gas, from 
a refinery or a terminal shall volume adjust the fuel to a temperature of 
15§C.
Interest
43(1)  Subject to this section, interest that is payable under the Act is
	(a)	simple interest at the rate prescribed for the purposes of 
section 39 of the Alberta Corporate Tax Act, and
	(b)	payable under the Act from the day on which an amount is 
owed until the day on which the amount is received by the 
Minister.
(2)  Interest is payable on an amount assessed under section 23 of the 
Act from the day on which the amount was to be remitted to the 
Minister until the day on which the Minister receives the amount 
assessed.
(3)  Interest is payable on an amount owing under section 24 of the Act 
from the day the amount was first owed until the day on which the 
Minister receives the amount owing.
(4)  Interest is payable on an amount owing by an interjurisdictional 
carrier in accordance with the International Fuel Tax Agreement.
(5)  Interest is payable on the amount of a penalty unpaid under section 
26 of the Act from the date of the notice of assessment until the day on 
which the Minister receives the amount owing.
Service by Minister or officer
44(1)  Except where the Act or this Regulation provides otherwise, 
where a notice or other document is to be served on or is to be sent or 
given to a person by the Minister or an officer under the Act or this 
Regulation, the notice or document may be served on or sent or given 
to
	(a)	a person other than a corporation or cooperative,
	(i)	by being mailed to the person by ordinary or registered 
mail addressed to the person to whom the notice or 
document is directed at that person's last address known 
to the Minister,
	(ii)	by personal service, or
	(iii)	if the person has provided the Minister with a fax 
number, by fax to that number,
	(b)	a corporation,
	(i)	in accordance with section 256 of the Business 
Corporations Act,
	(ii)	by registered mail addressed to the corporation at the 
corporation's last address known to the Minister, or
	(iii)	if the person has provided the Minister with a fax 
number, by fax to that number,
		and
	(c)	a cooperative,
	(i)	in accordance with section 347 of the Cooperatives Act,
	(ii)	by registered mail addressed to the cooperative at the 
cooperative's last address known to the Minister, or
	(iii)	if the person has provided the Minister with a fax 
number, by fax to that number.
(2)  If the person on or to whom a notice or other document is to be 
served, sent or given under the Act or this Regulation carries on 
business under a name or style other than the person's own name, the 
notice or document,
	(a)	for the purposes of being mailed or faxed, may be addressed 
to the name or style under which the person carries on 
business, and
	(b)	for the purposes of personal services, is deemed to have been 
served if it has been left with an adult person employed at the 
place of business of the person to whom the notice or 
document is directed.
(3)  If the persons on or to whom a notice or other document is to be 
served, sent or given under the Act or this Regulation carry on business 
in partnership, the notice or document,
	(a)	for the purposes of being mailed or faxed, may be addressed 
to the partnership name, and
	(b)	for the purposes of personal services, is deemed to have been 
served if it
	(i)	has been served on one of the partners, or
	(ii)	is left with an adult person employed at the place of 
business of the partnership.
Service of notices and documents on Minister
45(1)  Except where the Act or this Regulation provides otherwise, 
every return, notice or other document required to be served on or filed 
with the Minister under the Act or this Regulation may be sent to the 
Minister by ordinary mail, registered mail, fax, electronic means 
specified by the Minister or delivered by hand.
(2)  Subject to subsection (3), all documents served or filed pursuant to 
subsection (1) are deemed to have been served or filed on the date they 
are actually received by the Minister.
(3)  A return mailed by an interjurisdictional carrier is deemed to have 
been received by and filed with the Minister on the date shown on the 
cancellation mark stamped by the Canada Post Corporation or by the 
national postal service of the United Mexican States or the United 
States of America, or an equivalent national delivery service, on the 
envelope that contains the return, or the date the envelope was mailed, 
if satisfactory proof is available to establish the date of mailing.
Delegation of duty
46(1)  A person who wishes to delegate the legal responsibility to 
remit tax owing under the Act, or to do anything else that the person is 
required to do under the Act or this Regulation, to another person may 
apply to the Minister for approval for the delegation in the manner 
specified by the Minister.
(2)  An application under subsection (1) must be signed by
	(a)	the person wishing to delegate the responsibility, and
	(b)	the delegate.
Communication of information
47(1)  For the purposes of section 63(4)(a) of the Act, the Minister 
may disclose to a registrant information about
	(a)	another registrant,
	(b)	a person holding a fuel tax exemption certificate, or
	(c)	a person whose registration or fuel tax exemption certificate 
has been suspended or cancelled.
(2)  For the purposes of section 63(4)(b) of the Act, the Minister may 
disclose to a duly authorized employee or agent of the Government of 
Alberta or an officer any information required to conduct an 
inspection, investigation, audit or examination under the Act or this 
Regulation.
(3)  For the purposes of section 63(5) of the Act, the Minister may 
publish the information described in that subsection in paper form or 
by electronic means.
(4)  For the purposes of section 63(5)(d) of the Act, the prescribed 
information is
	(a)	the effective date of the registration,
	(b)	if a registration has been cancelled or suspended, the end date 
of the registration,
	(c)	the registrant's operating name, if different from the 
registrant's legal name, and
	(d)	the registrant's business contact information.
(5)  The information described in subsection (4) and section 63(5) of 
the Act may be published from the effective date of a registration until 
one year after the registration has been cancelled or suspended.
(6)  The Minister may publish or disclose to any person for any 
purpose readily available summarized or statistical information that 
cannot, directly or indirectly, be associated with or identify a particular 
individual or other person.
Set-off
48   Any refund, rebate or other amount the Minister is required to pay 
under this Regulation is subject to section 32 of the Act.
Small amounts owing
49   For the purposes of section 27(8) of the Act, the amount 
prescribed is $20.
Repeal
50   The Fuel Tax Regulation (AR 388/87) is repealed.
Coming into force
51   This Regulation comes into force on April 1, 2007.


--------------------------------
Alberta Regulation 63/2007
Fuel Tax Act
FUEL TAX ACT TRANSITIONAL REGULATION
Filed: March 21, 2007
For information only:   Made by the Lieutenant Governor in Council (O.C. 133/2007) 
on March 21, 2007 pursuant to section 73 of the Fuel Tax Act. 
Table of Contents
	1	Definitions
	2	Application of new Act
	3	Remittance of tax collected under former Act
	4	Duty of agent-collector under former Act
	5	Kerosene
	6	Ethanol
	7	Rebates under former Act
	8	Grants under former Act
	9	Refunds or reimbursements under former Act
	10	Claim period
	11	Identification cards under former Regulation
	12	Certificates under former Act
	13	Exempt sale retailer agreements under former Act
	14	Tax-exempt propane purchasers under former Act
	15	Appointment of officers under former Act
	16	Ministerial orders under former Regulation
	17	General transitional rules
	18	Coming into force
Definitions
1   In this Regulation,
	(a)	"former Act" means the Fuel Tax Act, RSA 2000, chapter 
F-28;
	(b)	"former Regulation" means the Fuel Tax Regulation 
(AR 388/87);
	(c)	"Minister" means the Minister of Finance;
	(d)	"new Act" means the Fuel Tax Act, SA 2006, chapter F-28.1;
	(e)	"new Regulation" means the Fuel Tax Regulation made 
under the new Act.
Application of new Act
2   Except where this Regulation, the new Act or the new Regulation 
provides otherwise, the new Act and the new Regulation apply to all 
purchases and sales of fuel and other matters dealing with fuel as 
described in section 4 of the new Act after March 31, 2007.
Remittance of tax collected under former Act
3   Despite the repeal of the former Act, any tax paid or collected 
under the former Act must be remitted to the Minister in the time and 
manner specified under the former Act.
Duty of agent-collector under former Act
4   An agent-collector under the former Act who is not a direct remitter 
for all purposes under section 5(2) of the new Regulation shall
	(a)	take an inventory of all fuel taxable under the former Act on 
which tax has not been paid on March 31, 2007, and
	(b)	file a return and remit the tax on that inventory as of April 
28, 2007 to the Minister in accordance with the former Act.
Kerosene
5   Any recipient, other than a consumer, who is holding an inventory 
of kerosene on which that person has paid tax shall take an inventory 
of that kerosene as of March 31, 2007 and may apply to the Minister 
under section 20 of the new Regulation for a refund of the tax paid on 
that inventory.
Ethanol
6   No tax is payable under the new Act on any ethanol or on any 
portion of another fuel that is ethanol that has been removed from a 
terminal or refinery before April 1, 2007.
Rebates under former Act
7   Except for commercial tour boat operators, any person who 
purchases fuel before April 1, 2007 and uses that fuel for an eligible 
purpose under the former Act, regardless of when the fuel is used,
	(a)	may make a claim for a rebate under the former Act, and
	(b)	shall keep records in accordance with the former Act.
Grants under former Act
8   Any person who purchases fuel before April 1, 2007 and uses that 
fuel for an eligible purpose under the former Act, regardless of when 
the fuel is used,
	(a)	may make a claim on or before March 31, 2010 for a grant 
under section 12(4) of the former Act, and
	(b)	shall keep records in accordance with the former Act.
Refunds and reimbursements under former Act
9(1)  An agent-dealer under the former Act who is entitled to a refund 
of tax and, where applicable, a reimbursement of a farm fuel 
distribution allowance under
	(a)	the former Act, or
	(b)	an agreement entered into with the Minister under the former 
Act
may claim a refund and reimbursement under the former Act or the 
agreement.
(2)  An exempt sale retailer under the former Act who is entitled to a 
refund of tax under
	(a)	the former Act, or
	(b)	an agreement entered into with the Minister under the former 
Act
may claim a refund under the former Act or the agreement.
(3)  Any person, other than a person referred to in subsection (1) or (2), 
who is entitled to a refund of tax under the former Act may claim a 
refund under the former Act.
(4)  A claim for a refund or reimbursement of a farm fuel distribution 
allowance referred to in this section must be made by the earlier of the 
time specified in the former Act and March 31, 2010.
Claim period
10   A person filing a rebate claim for fuel purchased from January 1, 
2007 to March 31, 2007 may file for a claim period up to March 31, 
2007 notwithstanding that the claim period is less than 3 months.
Identification cards under former Regulation
11(1)  A ministerial identification card issued under section 12.4 of the 
former Regulation that is valid as of March 31, 2007 is deemed to be a 
ministerial identification card issued under section 9 of the new 
Regulation and is valid until it is cancelled or suspended or expires 
under the new Regulation.
(2)  An identification card referred to in section 1(1)(f.2)(i) of the 
former Regulation is deemed to be a federal identification card defined 
in section 1(1)(u) of the new Regulation.
(3)  An agreement between the Minister and the issuer of a federal 
identification card under the former Act that is in place on March 31, 
2007 continues in force under the new Act.
Certificates under former Act
12(1)  A certificate issued under section 8(2)(a) of the former Act that 
is valid on March 31, 2007 is deemed to be a fuel tax exemption 
certificate issued under section 10(5) of the new Regulation and is 
valid until it is cancelled or suspended or expires under the new 
Regulation.
(2)  A certificate issued under section 8(2)(b) of the former Act that is 
valid on March 31, 2007 is deemed to be a fuel tax exemption 
certificate issued under section 10(5) of the new Regulation and is 
valid until it is cancelled or suspended or expires under the new 
Regulation.
Exempt sale retailer agreements under former Act
13   An exempt sale retailer agreement between the Minister and a 
retailer who makes tax exempt sales of fuel on a location described in 
section 12.2(3)(c)(iii) of the former Regulation that is in effect as of 
March 31, 2007 continues in force under the new Act, and any 
reference to the former Act or former Regulation in the agreement is 
deemed to be a reference to the new Act and the new Regulation, 
respectively.
Tax-exempt propane purchasers under former Act
14   A person registered under the former Act as a tax-exempt propane 
purchaser as of March 31, 2007 is deemed to have been issued a fuel 
tax exemption certificate under section 9 of the new Act.
Appointment of officers under former Act
15   Any person appointed by the Minister as an officer under the 
former Act whose appointment is in effect on March 31, 2007 is 
deemed to have been appointed under the new Act.
Ministerial orders under former Regulation
16   Ministerial orders made under section 5.2 of the former 
Regulation that are in effect on March 31, 2007 continue in force under 
the new Regulation.
General transitional rules
17(1)  Despite the repeal of the former Act,
	(a)	a person required to keep records under the former Act shall 
continue to do so for the time and in the manner specified 
under the former Act;
	(b)	interest payable under the former Act shall continue to accrue 
under the terms specified under the former Act.
(2)  In addition to the transitional rules set out in section 72 of the new 
Act, the repeal of the former Act does not
	(a)	affect any right, obligation or liability acquired, accrued, 
accruing or incurred under the former Act or the former 
Regulation,
	(b)	affect any offence committed against or a contravention of 
the former Act or the former Regulation, or any penalty or 
punishment incurred in respect of or under the former Act or 
the former Regulation, or
	(c)	affect any investigation, proceeding or remedy in respect of a 
right, obligation or liability referred to in clause (a) or a 
penalty or punishment referred to in clause (b).
(3)  An investigation, proceeding or remedy described in subsection 
(2)(c) may be instituted, continued or enforced and the penalty or 
punishment imposed as if the former Act or the former Regulation had 
not been repealed.
Coming into force
18   This Regulation comes into force on April 1, 2007.


--------------------------------
Alberta Regulation 64/2007
Government Organization Act
DESIGNATION AND TRANSFER OF RESPONSIBILITY 
AMENDMENT REGULATION
Filed: March 21, 2007
For information only:   Made by the Lieutenant Governor in Council (O.C. 136/2007) 
on March 21, 2007 pursuant to section 16 of the Government Organization Act. 
1   The Designation and Transfer of Responsibility 
Regulation (AR 317/2006) is amended by this Regulation.

2   Section 9 is amended
	(a)	in subsection (1) by repealing clause (n) and 
substituting the following:
	(n)	Fuel Tax Act, except sections 9, 16, 46, 54, 63(1), (2), 
(3), 65, 69(b) and 71(1) and (2)(a);
	(b)	by repealing subsection (2) and substituting the 
following:
(2)  The responsibility for sections 9, 16, 46, 54, 63(1), (2), 
(3), 65, 69(b) and 71(1) and (2)(a) of the Fuel Tax Act is 
transferred to the common responsibility of the Minister of 
Finance and the Minister of Agriculture and Food.

3   This Regulation comes into force on April 1, 2007.



Alberta Regulation 65/2007
Public Sector Pension Plans Act
MANAGEMENT EMPLOYEES PENSION PLAN (UNFUNDED LIABILITY 
2007 PAYMENT) AMENDMENT REGULATION
Filed: March 23, 2007
For information only:   Made by the Lieutenant Governor in Council (O.C. 140/2007) 
on March 23, 2007 pursuant to Schedule 5, section 4 of the Public Sector Pension 
Plans Act. 
1   The Management Employees Pension Plan (AR 367/93) is 
amended by this Regulation.



2   The following is added after section 16:
2007 lump sum payment towards employers' 
share of unfunded liability
16.1(1)  In this section,
	(a)	"lump sum payment" means the lump sum payment, if 
any, made out of money voted by the Legislature for the 
purpose by the Crown into the plan fund before April 1, 
2007 towards the Plan's unfunded liability;
	(b)	"unfunded liability" means the Plan's unfunded liability 
as disclosed in the actuarial valuation report as at 
December 31, 2004.
(2)  The lump sum payment is to be treated as a pre-payment of 
the employers' contributions to be applied against the employers' 
share only of the unfunded liability.
(3)  With respect to the application only of the lump sum 
payment, the employers' share of the unfunded liability is to be 
calculated on the basis of the employer versus participant 
contribution rates ratio as set out in sections 15(1) and 13(1) 
respectively, being 18.0 (employers) to 10.5 (participants).



Alberta Regulation 66/2007
Pharmacy and Drug Act
SCHEDULED DRUGS REGULATION
Filed: March 26, 2007
For information only:   Made by the Minister of Health and Wellness (M.O. 21/2007) 
on March 15, 2007 pursuant to section 34 of the Pharmacy and Drug Act. 
Table of Contents
	1	Schedule 1 drugs
	2	Schedule 2 drugs
	3	Schedule 3 drugs
	4	Repeal
	5	Expiry
	6	Coming into force


Schedule 1 drugs
1   The following drugs are designated as Schedule 1 drugs for the 
purposes of section 31(1)(c) of the Pharmacy and Drug Act:
	(a)	drugs set out in Schedule I of the National Association of 
Pharmacy Regulatory Authorities Drug Schedules (as 
amended or replaced from time to time) published by the 
National Association of Pharmacy Regulatory Authorities;
	(b)	vaccines for diphtheria, tetanus, pertussis, polio, haemophilus 
B, measles, meningitis, mumps, rubella and pediatric 
hepatitis B.
Schedule 2 drugs
2(1)  Subject to subsection (2), the following drugs are designated as 
Schedule 2 drugs for the purposes of section 32(1)(a) of the Pharmacy 
and Drug Act:
	(a)	the drugs set out in Schedule II of the National Association 
of Pharmacy Regulatory Authorities Drug Schedules (as 
amended or replaced from time to time) published by the 
National Association of Pharmacy Regulatory Authorities;
	(b)	iodinated casein;
	(c)	dimenhydrinate and its salts.
(2)  The following drugs are excluded from the designation under 
subsection (1)(a):
	(a)	vaccines for diphtheria, tetanus, pertussis, polio, haemophilus 
B, measles, meningitis, mumps, rubella and pediatric 
hepatitis B;
	(b)	diphenhydramine and its salts for topical use;
	(c)	charcoal (activated) for use in poisoning treatment;
	(d)	hydroquinone (topical preparations in concentrations of less 
than 2%).
Schedule 3 drugs
3(1)  Subject to subsection (2), the following drugs are designated as 
Schedule 3 drugs for the purposes of section 33(1) of the Pharmacy 
and Drug Act:
	(a)	the drugs set out in Schedule III of the National Association 
of Pharmacy Regulatory Authorities Drug Schedules (as 
amended or replaced from time to time) published by the 
National Association of Pharmacy Regulatory Authorities;
	(b)	drugs for veterinary use that are to be administered by 
injection.
(2)  The following drugs are excluded from the designation under 
subsection (1):
	(a)	acetaminophen (in sustained release formulations);
	(b)	acetylsalicylic acid and its salts (in products for oral, adult 
use, in strengths of 81 mg/dosage unit and 650 mg or 
greater/dosage unit and in rectal preparations containing 
more than 150 mg/dosage unit);
	(c)	aloe vera latex, its extracts and derivatives (except aloin) 
(dosage forms for systemic use containing more than 
300 mg/dosage unit);
	(d)	aluminum oxide;
	(e)	anetholtrithione;
	(f)	antazoline and its salts;
	(g)	antipyrine (for otic use);
	(h)	benzonatate;
	(i)	berberis vulgaris (barberry);
	(j)	brompheniramine and its salts;
	(k)	calcium polycarbophil;
	(l)	carbinoxamine and its salts;
	(m)	casanthranol;
	(n)	cerapon;
	(o)	chlophendianol and its salts;
	(p)	chlorzoxazone and its salts;
	(q)	clemastine and its salts;
	(r)	danthron;
	(s)	dehydrocholic acid and its salts;
	(t)	deoxycholic acid and its salts;
	(u)	dexbrompheniramine and its salts;
	(v)	dextromethorphan and its salts;
	(w)	dimenhydrinate and its salts;
	(x)	dimethothiazine;
	(y)	diphenhydramine and its salts and preparations;
	(z)	diphenylpyraline;
	(aa)	doxylamine and its salts (except those sold for nausea and 
vomiting related to pregnancy);
	(bb)	electrolyte solutions for oral hydration;
	(cc)	fractar;
	(dd)	glyceroargentinate;
	(ee)	haloprogin;
	(ff)	iodine and its salts and derivatives (for topical use);
	(gg)	lactic acid;
	(hh)	lactulose;
	(ii)	loratadine and its salts and preparations;
	(jj)	magnesium citrate (cathartics);
	(kk)	magnesium salicylate (except oral dosage forms which also 
contain choline salicylate);
	(ll)	narcotine and its salts (Noscapine);
	(mm)	oxethazine;
	(nn)	phenyltoloxamine and its salts;
	(oo)	povidone-iodine (vaginal and topical preparations);
	(pp)	promethazine and its salts (for topical use);
	(qq)	ephedrine and its salts in combination products (for use in 
treatment of nasal congestion, in strengths of no more that 
8 mg/dosage unit and with a label recommending a 
maximum treatment of 7 days of not more than 8 mg/dose 
and 32 mg/day);
	(rr)	pseudoephedrine and its salts and preparations in 
combination products;
	(ss)	sodium biphosphate (cathartics);
	(tt)	sodium phosphate (cathartics);
	(uu)	triethanolamine oleate;
	(vv)	triethanolamine salicylate (in concentrations greater than 
20%);
	(ww)	tripelennamine and its salts;
	(xx)	triprolidine;
	(yy)	tyrothricine.
Repeal
4   The Scheduled Drugs Regulation (AR 86/2002) is repealed on the 
coming into force of section 34 of the Pharmacy and Drug Act.
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 September 1, 2016.
Coming into force
6   This Regulation comes into force on the coming into force of 
section 34 of the Pharmacy and Drug Act.


--------------------------------
Alberta Regulation 67/2007
Water Act
WATER (MINISTERIAL) AMENDMENT REGULATION
Filed: March 26, 2007
For information only:   Made by the Minister of Environment (M.O. 06/2007) on 
March 16, 2007 pursuant to section 169(2) of the Water Act. 
1   The Water (Ministerial) Regulation (AR 205/98) is 
amended by this Regulation.

2   Schedule 1, section 2(l) is amended by repealing 
subclause (ii) and substituting the following:
	(ii)	is located in a watercourse, lake or wetland in an area that is 
subject to a reservation by order of the Minister under section 
35 of the Act or that is subject to a Director's decision under 
section 53 of the Act,

3   Schedule 3, section 1(c) is amended by repealing 
subclause (ii) and substituting the following:
	(ii)	the dugout is located in a watercourse, lake or wetland in an 
area that is subject to a reservation by order of the Minister 
under section 35 of the Act or that is subject to a Director's 
decision under section 53 of the Act,



Alberta Regulation 68/2007
Forest and Prairie Protection Act
THE FOREST AND PRAIRIE PROTECTION REGULATIONS 
PART II AMENDMENT REGULATION
Filed: March 28, 2007
For information only:   Made by the Minister of Sustainable Resource Development 
(M.O. 06/07) on March 22, 2007 pursuant to section 42 of the Forest and Prairie 
Protection Act. 
1   The Forest and Prairie Protection Regulations, Part II 
(AR 310/72) are amended by this Regulation.



2   Section 3 is amended
	(a)	in clause (a) by striking out "pipe lines" and 
substituting "pipelines";
	(b)	in clause (k) by striking out "Director" and 
substituting "Minister".

3   Sections 4(4) and 5 are amended by striking out "forest 
superintendent" and substituting "Minister".

4   Section 8 is amended
	(a)	in subsection (1) by striking out "a forest 
superintendent" and substituting "the Minister";
	(b)	in subsection (2)
	(i)	by striking out "forest superintendent" and 
substituting "Minister";
	(ii)	by striking out "Director" and substituting 
"Minister".

5   Section 9(2) is amended by striking out "Director" and 
substituting "Minister".

6   Section 10 is amended
	(a)	in the words preceding clause (a) by striking out 
"forest superintendent" and substituting "Minister";
	(b)	in clauses (a) and (e) by striking out "Director" and 
substituting "Minister".

7   Section 12 is amended
	(a)	in subsections (1) and (2) by striking out "Director" 
wherever it occurs and substituting "Minister";
	(b)	in subsection (4) by striking out "a burner as indicated 
in subsection (2) will be required" and substituting "shall 
do so in an approved shielded, open pit, forced air burner or 
by any alternate method approved by the Minister".

8   The heading before section 15 is amended by striking 
out "Geophysical".

9   Section 15 is amended
	(a)	by striking out "Director" and substituting "Minister";
	(b)	by striking out "geophysical exploration" and 
substituting "exploration";
	(c)	by striking out "Geophysical Regulations" and 
substituting "Exploration Regulation (AR 214/98)".

10   Section 16 is amended
	(a)	in subsection (1)(b) and (c) by striking out "Director" 
and substituting "Minister";
	(b)	in subsection (2) by striking out "geophysical".

11   Section 17 is amended
	(a)	by striking out "geophysical" wherever it occurs;
	(b)	in subsection (2)(d) by striking out "forest 
superintendent" and substituting "Minister".

12   Section 18 is amended by striking out "pipe line" and 
substituting "pipeline".

13   Section 21(1)(c) is amended by striking out "Director" 
and substituting "Minister".


--------------------------------
Alberta Regulation 69/2007
Water Act
WATER (MINISTERIAL) AMENDMENT REGULATION
Filed: March 30, 2007
For information only:   Made by the Minister of Environment (M.O. 08/2007) on 
March 26, 2007 pursuant to sections 18 and 170 of the Water Act. 
1   The Water (Ministerial) Regulation (AR 205/98) is 
amended by this Regulation.

2   Section 72(1) is amended by striking out "March 31, 2007" 
wherever it occurs and substituting "December 31, 2007.




AR 	
- 159 -
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007

- 94 -
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 51/2007	BRAND
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007

THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 56/2007	AGRICULTURAL PESTS
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 59/2007	MUNICIPAL GOVERNMENT
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 60/2007	SOCIAL CARE FACILITIES LICENSING
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 62/2007	FUEL TAX
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 63/2007	FUEL TAX
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007

THE ALBERTA GAZETTE, PART II, APRIL 14, 2007

THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 66/2007	PHARMACY AND DRUG
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 67/2007	WATER
THE ALBERTA GAZETTE, PART II, APRIL 14, 2007


AR 68/2007	FOREST AND PRAIRIE PROTECTION