Fall 2023

Alberta Taxpayer Protection Amendment Act

Amended

  • Alberta Taxpayer Protection Act, RSA 2000 cA-36 1

Summary

The Alberta Taxpayer Protection Amendment Act amends the Alberta Taxpayer Protection Act by clarifying actions considered to constitute tax increases under the Act. The Act also mandates the provincial government to hold a referendum prior to introducing bills that impose a general provincial sales tax or an income tax increase.

In Force: December 7, 2023