Hometime

Hometime · Alberta legislation

MHHS Minimum Housing and Health Standards

MHHS · Municipal Government Act

Part 10 — Taxation Division 1 General Provisions

365 Licensed premises

Current to 2026-05-14 · Official PDF

(1) Property that is licensed under the Gaming, Liquor and
Cannabis Act is not exempt from taxation under this Division,
despite sections 351(1)(b) and 361 to 364.1 and any other Act.
(2) Despite subsection (1), property listed in section 362(1)(n) in
respect of which a licence that is specified in the regulations has
been issued is exempt from taxation under this Division.
RSA 2000 cM-26 s365;2016 c24 s59;2017 c21 s28