Hometime

Hometime · Alberta legislation

RTA Residential Tenancies Act

RTA · Municipal Government Act

Part 10 — Taxation Division 1 General Provisions

373 Person liable to pay business tax

Current to 2026-05-14 · Official PDF

(1) A tax imposed under this Division must be paid by the
person who operates the business.
(2) A person who purchases a business or in any other manner
becomes liable to be shown on the tax roll as a taxpayer must give
the municipality written notice of a mailing address to which
notices under this Division may be sent.
1994 cM-26.1 s373