Exemption

from taxation falling due after 1917

hundred and fourteen, his or her permanent residence in the Province of Alberta, and who is or has been

(i) a member of and on actual service in the active military forces raised by the Government of Canada for the express purpose of serving outside Canada in the European war;

a member of and on actual service in the naval forces of Canada;

(iii) a member of and on actual service in the military or naval forces of His Majesty, raised otherwise than by the Government of Canada;

(iv) a member of and on actual service in the military or naval forces of any of the Allies of His Majesty in the European war;

(v) and shall include any woman who has volunteered her services for work overseas connected with the European war, whose services have been accepted by the Government of Canada or of Great Britain and Ireland or of their Allies and who is or has been actually serving in such capacity overseas;

but shall not include

(i) any person belonging to or enrolled in the militia of Canada or in forces raised for the protection of Canada within the boundaries of Canada unless such person is actually serving in His Majesty's forces outside of Canada; nor

(ii) any person called up under The Military Service Act, 1917, unless such person so called up has been actually enrolled in the military forces of Canada, has left his usual avocation and is either undergoing a course of training in Canada as a soldier or has been or is actually serving overseas;

(e) "Tax" shall mean any tax or rate imposed either by the Province or a municipality, or any part of such tax.

[1918, c. 40, s. 2.]

Exemption and Extinction of Taxes.

3. No soldier shall become at any time liable in respect of home property to the payment of any tax which first falls due, or would but for this Act first fall due—

(a) after the thirty-first day of December, one thousand nine hundred and seventeen, and before the first day of September, one thousand nine hundred and twenty-two;

(b) from himself, while a soldier.

[1918, c. 40, s. 3.]

certain taxes

4.-(1) The liability of any person or his legal repre- Extinction of sentatives for any tax in respect of his home property imposed before the first day of January, one thousand nine hundred and eighteen, but after such person had become a soldier, is hereby declared to have ceased and become extinguished.

(2) Where any tax so imposed is paid in whole or in part the municipality or other taxing authority to which such payment has been made shall retain the amount, or so much thereof as may be necessary to pay any tax in respect of which such person or his estate has been and still remains liable to such municipality or other authority, and the surplus, if any, shall be paid on request to the party thereto entitled.

[1918, c. 40, s. 53; 1919, c. 4, s. 32; 1920, c. 4, s. 47.]

exempted land

5.-(1) If any land would be home property but for the Choice of fact that it is of greater extent than three hundred and twenty acres, then any soldier who would ordinarily be taxable in respect thereof may, prior to the first day of May in any year, notify the municipality in which such land is situate of the exact situation of the three hundred and twenty acres of land chosen by him to be exempted and thereupon such land shall be home property.

(2) In default of any such notification, the municipality shall in its discretion and with due respect to the best interests of the soldier, make a choice instead of such soldier immediately after the said first day of May.

[1918, c. 40, s. 4.]

exemption in

6. Where any soldier cannot claim as home property Claim to any land or lands to the full extent allowed by this Act, respect of then he may claim as home property land with respect lands of wife to which his wife, if she were a soldier, could claim exemption, but so that exemption shall only be claimed in all with respect to four contiguous lots, or three hundred and twenty acres, as the case may be. [1918, c. 40, s. 5.]

7.—(1) Every municipality shall keep a register of home Home property properties.

(2) Any soldier may apply to a municipality to have. home property listed upon the register.

(3) Such application shall be accompanied with such evidence as to the land affected thereby being home property as the municipality may demand.

(4) Every municipality shall, upon being satisfied that any land is home property, list the same upon the register, whether any formal application has been made with respect thereto or not, but if no application has been made with respect thereto the municipality shall be in no way liable for not listing any land.

register

Land not

listed in

register

(5) Every municipality shall from time to time forward to the Minister of Municipal Affairs a copy of its register. if so directed by him. [1918, c. 40, s. 6.]

8. Where any land would be home property but for the home property fact that it has not been listed in accordance with the provisions of this Act, and a soldier has become liable to taxes in respect thereof, such taxes shall be remitted or paid back by the municipality in which the land is situate, or in case of municipal taxes by Order in Council.

Application

for exemption by wife or dependant

Extension of exemption

Disputes

Remission of taxation by resolution

[1918, c. 40, s. 7.]

9. Where any application, claim or notification may be made by a soldier and he does not make the same within a reasonable time, then such application, claim or notification may be made by his wife, or any of his ascendants or descendants dependent upon him for support, or his agent or solicitor. [1918, c. 40, s. 8.]

10. (1) Any person who has been a soldier shall until the first day of September, one thousand nine hundred and twenty-two, or for a period of one year from the date. of his discharge, if such period expires before the said date, continue to be exempt from the taxation from which he would have been exempt if he had continued to be a soldier.

(2) If any soldier has died since the beginning of the war, but before the thirteenth day of April, one thousand nine hundred and eighteen, or if any soldier dies while personally entitled to such exemption, his legal representatives and his estate shall, in favour of his widow or in favour of any of his ascendants or descendants then dependent upon him for support, have the same exemption from taxation until the first day of September, one thousand nine hundred and twentytwo, as such soldier would have had if he had continued to live. [1918, c. 40, s. 9.]

11. If any dispute or difficulty arises as to whether any land is exempted land, or as to whether any person is or was a soldier, or as to whether any person has been discharged, or as to whether any person is or was dependent upon a soldier for support, the Minister of Municipal Affairs shall decide thereon, and his decision when reduced to writing shall be conclusive proof of the points decided therein. [1918, c. 40, s. 10.]

12. Any municipality may at any time at its discretion and either by resolution in each particular case, or by by-law or resolution covering all cases generally, remit in whole or in part any or every tax imposed by itself or arrears thereof in respect of any property whatsoever of a soldier. [1918, c. 40, s. 11.]

13. The Lieutenant Governor in Council may at any Remission of time remit in whole or in part any tax or any arrears thereof Lieutenant in respect of any property whatsoever of a soldier.

[1918, c. 40, s. 12.]

taxation by

Governor in
Council

remission

14. Any remission granted under either of the two Effect of preceding sections shall have the same effect as if such tax or portion of tax had been paid, and may be granted to a soldier after his discharge or to his legal representatives or his estate after his death under the circumstances and during the periods mentioned in section 10 of this Act. [1918, c. 40, s. 13.]

revenue tax

15. No soldier, soldier's wife or other person exempt Supplementary from taxation under this Act in respect of home property shall, so long as such exemption continue, be required to pay the supplementary revenue tax or any part thereof in respect of any property. [1918, c. 40, s. 14.]

regulations

16. The Lieutenant Governor in Council may make Rules and such rules and regulations as he may deem necessary for the carrying out of this Act. [1918, c. 40, s. 15.]

CHAPTER 222.

An Act for the Relief of Soldiers.

HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows:

Short Title.

Short title

Interpretation

Debt

Judge

Person

Soldier

1. This Act may be cited as "The Soldiers Relief Act." [1918, c. 25, s. 2.]

Interpretation.

2. In this Act, unless the context otherwise requires,— (a) "Debt" shall include rates and taxes;

(b) "Judge" shall include a judge of the Supreme Court or a judge of the District Court;

(c) "Person" shall include company, corporation, firm or partnership;

(d) "Soldier" shall mean any person having on or after the first day of August, one thousand nine hundred and fourteen, his or her permanent residence in the Province of Alberta, and who has been

(i) a member of and on actual service in the active military forces raised by the Government of of Canada for the express purpose of serving outside Canada in the European war, 19141918;

(ii) a member of and on actual service in the naval forces of Canada;

(iii) a member of and on actual service in the military or naval forces of His Majesty, raised otherwise than by the Government of Canada;

(iv) a member of and on actual service in the military or naval forces of any of the Allies of His Majesty in the European war;

and shall include a woman so resident who has volunteered her services for work overseas connected with the European war and whose services have been accepted by the Government of Canada or of Great Britain and Ireland or their Allies and who is or has been actually serving in such capacity overseas, but shall not include

(i) any person belonging to or enrolled in the

militia of Canada or in forces raised for the