CHAPTER 52. An Act respecting the Compromise of Outstanding (Assented to April 2, 1927.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. This Act may be cited as "The Tax Consolidation Act. Short title 1927." Interpretation authority 2. In this Act, unless the context otherwise requires (b) "Minister" shall mean the Minister of Municipal Minister Affairs; (c) "Resident" shall mean a person who is an actual Resident resident of the Province and personally bona fide engaged in farming operations; (d) "Taxes" shall include all taxes within the meaning Taxes be excluded from the operation of this Act by order of board 3. There shall be a board to be styled "The Tax Con- Appointment solidation Board," to be composed of not more than three members, to be appointed by the Lieutenant Governor in Council, one of whom shall be appointed as chairman. and duties 4. The members shall receive such remuneration, conduct Remuneration such investigations, make such reports and perform such of board other duties in addition to the duties assigned to them by this Act, as may be determined by the Lieutenant Governor in Council. 5. In the case of any municipal district which has become indebted to the Government by reason of the non-payment of notes guaranteed by it under the provisions of any of the Acts in schedule A hereof, any such council may apply to and report by request of any council Investigation the director having the general supervision and adminisdirector upon tration of The Debt Adjustment Act, to investigate and report upon the ability of such municipal district to discharge its indebtedness and to recommend, in the event of his being satisfied that the municipal district is unable to where district discharge its entire indebtedness, the sum upon the payment of which, the indebtedness of the said municipal district should be cancelled. Recommendation by director is unable to make payment in full Order of board confirming such recom mendation Where Dominion interested Effect of order Payments by municipal district Compromise not to affect liability of debtors Previous payments considered 6. Any such recommendation shall be made to the board, which shall thereupon by order confirm such recommendation, or lessen or increase the amount to be paid by the municipal district in discharge of its indebtedness: Provided, however, that no such order shall be made in any case where the Government of the Dominion of Canada is pecuniarily interested therein by reason of payments made to the Government of Alberta, except with the consent of the said Government of Canada. 7. Any such order shall be binding upon the municipal district concerned and the Government. 8. Any payment directed to be made by a municipal district may be made from its general revenue or out of the sums collected from its residents owing money under the provisions of the Acts set out in schedule A hereto. 9. No compromise made under the provisions of this Act shall in any way affect the liability of the persons to whom any municipal district has lent money under the provisions of the said Acts. 10. In making the recommendation or order hereinbefore referred to, the director and the board respectively when making shall take into consideration the amount of money already paid from its general revenue by the municipal district concerned. recommenda tion, etc. Power of council or Government to make compromises with residents 11. The council of any municipal district or the Government, as the case may be, upon the direction of the director, may make any similar compromise with residents with respect to money owing by them to the Crown or the municipal district under the provisions of any of the Acts in schedule A or schedule B hereto, or give a complete discharge of such moneys: Provided, however, that wherever any such resident owes any money to the Dominion Government under the provisions of chapter 14 of the Statutes of Alberta, 1915, no such arrangement shall be effected unless and until an agreement has been reached with the said Government as to a similar arrangement as between the resident and the said Government. resident to tax consolid 12. Any resident, who, at the date of the coming into Power of force of this Act, owes two years or more tax arrears within enter into a the meaning of The Tax Recovery Act, 1922, in respect of ation agreethe land upon which he carries on farming operations, ment may at any time prior to the first day of April, 1928, apply to the local authority or local authorities, to whom such tax arrears are due, to enter into a tax consolidation agreement, for the consolidation of taxes due by such resident to, or collectable from such resident by, the said local authority or authorities, and for an extension of time for the payment of such consolidated debt and for the payment thereof to the local authority concerned. local author 13. Every local authority shall have the power with the Power of approval of the director to enter into, or join in entering ity to enter into, a tax consolidation agreement with the applicant, which into a tax agreement shall provide for (a) interest at seven per cent; (b) the instalments in which the consolidated debt is to be payable and the dates whereon such instalments are to be payable; (c) the period within which the consolidated debt must be paid, not exceeding ten years; (d) the conditions upon which advance payments may be made; (e) a covenant on the part of the resident not to trans- (f) conditions for the defeasance of the agreement; 14. Upon the completion of any such agreement, the local authority concerned shall notify the registrar of land titles of the district within which any land affected thereby is situated. consolidation agreement Provisions of agreement Local authorregistrar of completion of ity to notify agreement placed upon title 15. Upon the receipt of such notification, the registrar Memorandum shall place a memorandum thereof on the certificate or cer- certificate of tificates of title to the lands mentioned therein, and such memorandum shall be in the following form: "By virtue of a tax consolidation agreement, dated the ...day of.. 19..., the interest of .in these lands is protected by the provisions of The Tax Consolidation Act, 1927." 16. As long as the said agreement subsists (a) no transfer of any land affected thereby shall be Effect of agreement Cessation of agreement Cancellation of memorandum Application for continuance of agreement Power of Minister to make regulations dent, and if so made, either before or after the making of the said agreement, shall not be registered nor shall any certificate of title based upon any such transfer be issued, but every local authority and registrar of land titles shall do all acts prescribed by The Tax Recovery Act, 1922, which are not expressly forbidden by this section; (b) no proceedings outside the provisions of The Tax Recovery Act, 1922, shall be taken or maintained for the recovery of the consolidated debt or any part thereof. 17. At any time when it is made to appear to the director by any local authority affected, that any resident who has entered into a tax consolidation agreement, has made default in carrying out any of the provisions thereof, or that he has ceased to be entitled to the possession of the lands affected thereby, the director may notify the resident that the said agreement has ceased to have any operation with respect to the matters subsequent thereto, and immediately after such notification to the resident, he shall notify the said registrar, who shall cancel the said memorandum, and thereafter the prohibitions contained in the previous section shall cease to operate and any proceedings may be taken by any resident or local authority to recover any tax, rate or assessment or other debt or sum of money, and the penalties that would have accrued in respect thereof but for the provisions of this Act, less such part thereof as may have been discharged while the agreement was subsisting, and as if such agreement had not been entered into: Provided, however, that in any case where proceedings have to be taken within a limited time, the period of the subsistence of the agreement shall be excluded in the computation of such time. 18. When the resident has completely carried out the terms of the said agreement, the director shall notify said registrar thereof, who shall thereupon cancel the said memorandum. 19. Any person becoming entitled upon the intestacy or under the will of the said resident, may make application to the local authority or authorities concerned, for a continuance of the said agreement, for such period as the applicant may be entitled to the possession of the said lands, and any such local authority or authorities may, with the consent of the director, grant any such application, and thereupon shall notify the registrar, who shall continue or restore the said memorandum, as the case may be. 20. The Minister shall have power to make regulations prescribing the form and contents of the tax consolidation agreement, hereinbefore provided for, and any other regu lations which are calculated to effect the intent of this Act, and shall also have power to relieve any resident from any provision of any tax consolidation agreement which he is of opinion is unduly onerous, and give directions to the registrar of any land titles office touching the mode in which his duties under this Act are to be carried out. 21. This Act shall come into force on the day upon which Coming into it is assented to. force of Act SCHEDULE A. 1. An Act respecting Seed Grain, being chapter 21 of the Schedule A Statutes of Alberta, 1908. 2. The Municipal Districts Seed Grain Act, being chapter 10 of the Statutes of Alberta, 1918. 3. The Municipal District Relief Act, being chapter 31 of the Statutes of Alberta, 1920. SCHEDULE B. 1. An Act respecting Seed Grain, Fodder and other Relief, Schedule B being chapter 14 of the Statutes of Alberta, 1915. 2. The Seed Grain Act, 1917, being chapter 8 of the Statutes of Alberta, 1917. 3. The Seed Grain Act, 1918, being chapter 21 of the Statutes of Alberta, 1918. 4. The Seed Grain Act, 1919, being chapter 10 of the Statutes of Alberta, 1919. 5. The Seed Grain Act, 1920, being chapter 34 of the Statutes of Alberta, 1920. 6. An Act respecting Advances for the Purchase of Feed and for Assistance to Farmers, and the Securities for Repayment thereof, being chapter 35 of the Statutes of Alberta, 1920. 7. The Seed Grain Act, 1921, being chapter 44 of the Statutes of Alberta, 1921. 8. An Act respecting Advances for the Purchase of Feed and Assistance to Farmers, and the Securities for Repayment thereof, being chapter 45 of the Statutes of Alberta, 1921. 9. The Seed Grain Act, 1922, being chapter 65 of the Statutes of Alberta, 1922. 10. An Act respecting Advances for the Purchase of Feed and for Assistance to Farmers, and the Securities for Repayment thereof, being chapter 66 of the Statutes of Alberta, 1922. 11. The Live Stock Encouragement Act, being chapter 65 of the Revised Statutes of Alberta, 1922. |