Hometime · Alberta legislation

RTA Residential Tenancies Act

Part 10 — Taxation Division 1 General Provisions

387 Person liable to pay special tax

Current to 2026-05-14 · Official PDF

The person liable to pay the tax imposed in accordance with
a special tax bylaw is the owner of the property in respect of which
the tax is imposed.
1994 cM-26.1 s387;1999 c11 s20