Hometime

Hometime · Alberta legislation

CPA Condominium Property Act

CPA · Municipal Government Act

Part 10 — Taxation Division 1 General Provisions

343 Application of tax payment

Current to 2026-05-14 · Official PDF

(1) A tax payment must be applied first to tax arrears.
(2) If a person does not indicate to which taxable property or
business a tax payment is to be applied, a designated officer must
decide to which taxable property or business owned by the
taxpayer the payment is to be applied.
1994 cM-26.1 s343

RSA 2000