Hometime

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RTA Residential Tenancies Act

RTA · Municipal Government Act

Part 10 — Taxation Division 1 General Provisions

326 Definitions

Current to 2026-05-14 · Official PDF

(1) In this Part,
(a) "requisition" means
(i) repealed 1995 c24 s45,
(ii) any part of the amount required to be paid into the
Alberta School Foundation Fund under section 167 of
the Education Act
that is raised by imposing a rate
referred to in section 167 of the Education Act,
(iii) any part of the requisiti on of school boards under Part 6,
Division 3 of the Education Act,
(iv) repealed 2008 cE-6.6 s55,
(v) the amount required to be paid to a management body
under section 7 of the Alberta Housing Act, or
(vi) the amount required to recover the costs incurred for
matters related to
(A) the assessment of designated industrial property, and
(B) any other matters related to the provincial assessor's
operations;
(b) "student dormitory" means a housing unit
(i) that is used in connection with a purpose referred to in
section 362(1)(c), (d) or (e) or with a college
incorporated under a private Act of the Legislature, and
(ii) the residents of which ar e students of a facility used in
connection with a purpose referred to in section
362(1)
(c), (d) or (e) or with a college incorporated under
a private Act of the Legislature,

RSA 2000

but does not include a single family residence and the land
attributable to that residence;
(c) "tax arrears" means taxe s that remain unpaid after
December 31 of the year in which they are imposed.
(2) For purposes of Divisions 3 and 4, "business" does not include
a constituency office of a Member of the Legislative Assembly or
any other office used by one or more Members of the Legislative
Assembly to carry out their duties and functions as Members.
RSA 2000 cM-26 s326;2008 cE-6.6 s55;2012 cE-0.3 s279;
2015 c8 s48;2016 c24 s48