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Tax and Revenue Administration
Alberta Tobacco Tax Act
Special Notice Vol. 3 No. 10


Released: December 19, 2007
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.revenue@gov.ab.ca

Vol. 3 No. 10 / December 2007

NOTE: This special notice is intended to explain legislation and provide specific information. Every effort has been made to ensure the contents are accurate. However, if a discrepancy should occur in interpretation between this special notice and governing legislation, the legislation takes precedence.

ALBERTA TOBACCO TAX ACT SPECIAL NOTICE:
BILL 37 - TOBACCO TAX AMENDMENT ACT, 2007
(Royal Assent December 7, 2007)

Bill 37 - Tobacco Tax Amendment Act 2007 was passed on December 7, 2007.  The Bill includes the tax rate changes effective April 20, 2007, as detailed in the Special Notice Vol. 3, No. 9 issued on April 19, 2007.  Other major changes to the Tobacco Tax Act include:

  • an extension of up to a year for filing a notice of objection after the expiration of the normal 90 days’ limit.  To qualify for the extension, a person has to demonstrate that either he/she was unable to file the objection or instruct another person to file on his/her behalf, or intended to object in good faith; that given the reasons for the objection, it would be just and equitable to grant the extension; and that the application for extension was made as soon as circumstances permitted.
  • If the Minister agrees, an objector may appeal directly to the court without going through the notice of objection process.
  • a process to collect amounts in jeopardy under new section 19.3 of the Tobacco Tax Act (the Act).  The Bill also clarifies that directors of the corporation are not jointly and severally liable for the corporation’s failure to remit tax collected by the corporation if the director exercised due diligence in attempting to ensure the corporation remitted the tax.
  • time period to file a request to waive interest or penalty limited to within four calendar years from the end of the calendar year in which a penalty or interest was assessed.
  • The Minister may, in accordance with the regulations (in development), disclose or publish information about a person (collector, importer, manufacturer, etc.) where the information is required for the purpose of complying with the Act, and may publish or disclose certain readily-available information in a summarized or statistical form that cannot, directly or indirectly, be associated with, or identify, a particular person.
  • Unless requested, the Minister may not collect or refund a small amount as set out in the Regulation under development.
  • officers exempted from the offences under the Act when conducting investigations in the ordinary course of their duties.

 

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