CPA · Municipal Government Act
Part 10 — Taxation Division 1 General Provisions
360 Tax agreement
and "transmission system" have the meanings given to them in the
Electric Utilities Act.
RSA 2000
(1.1) A council may make a tax agreement with an operator of a
public utility or of linear property who occupies the municipality's
property, including property under the direction, control and
management of the municipality.
(2) Instead of paying the tax imposed under this Division and any
other fees or charges payable to the municipality, the tax agreement
may provide for an annual payment to the municipality by the
operator calculated as provided in the agreement.
(3) A tax agreement must provide that the municipality accepts
payment of the amount calculated under the agreement in place of
the tax and other fees or charges specified in the agreement.
(4) If a tax agreement with the operator of a public utility that
supplies fuel provides for the calculation of the payment as a
percentage of the gross revenue of the public utility, that gross
revenue is the gross revenue of the public utility for the year.
(4.01) No tax agreement with an operator referred to in subsection
(4) may provide for the use, in calculating the whole or part of the
payment, of a price per gigajoule of fuel that varies periodically
according to the market price for fuel.
(4.1) If a tax agreement with the operator of a public utility that
transports electricity by way of a transmission system, an electric
distribution system or both provides for the calculation of the
payment as a percentage of the gross revenue of the public utility,
that gross revenue is the gross revenue received by the public
utility under its distribution tariff for the year.
(4.2) No tax agreement with an operator referred to in subsection
(4.1) may provide for the use, in calculating the whole or part of
the payment, of a price per kilowatt hour of electricity that varies
periodically according to the market price for electricity.
(5) An agreement under this section with an operator who is
subject to regulation by the Alberta Utilities Commission is of no
effect unless it is approved by the Alberta Utilities Commission.
(6) An agreement made under this section before the coming into
force of this subsection, and that continues in effect after the
coming into force of this subsection, with an operator referred to in
subsection (4) or (4.1) who was not, before the coming into force
of this subsection, subject to regulation by the Alberta Utilities
Commission must be submitted to the Alberta Utilities
Commission for approval by the Alberta Utilities Commission.
RSA 2000 cM-26 s360;2007 cA-37.2 s82(17);2024 c8 s5
RSA 2000
Section 361 MUNICIPAL GOVERNMENT ACT Chapter M-26
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