Hometime · Alberta legislation

CPA Condominium Property Act

Part 10 — Taxation Division 1 General Provisions

332 Taxes imposed on January 1

Current to 2026-05-14 · Official PDF

Taxes imposed under this Part, other than a supplementary
property tax and a supplementary business tax, are deemed to have
been imposed on January 1.
1994 cM-26.1 s332