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ARTICLE · 10 NOVEMBER 2021

Bill 77: Restoring Tax Accountability

McLennan Ross LLP
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On October 29, 2021, Ric McIver, Minister of Municipal Affairs, introduced Bill 77 to the legislature.

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Michael Barbero
Michael Barbero
Marika Cherkawsky
Marika Cherkawsky
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On October 29, 2021, Ric McIver, Minister of Municipal Affairs, introduced Bill 77 to the legislature. If passed, Bill 77 would see portions of the Municipal Government Act amended. Of particular note are proposed changes to restore a special lien giving municipalities priority to collect unpaid property taxes from oil and gas companies.

This change is being proposed in light of the Alberta Court of Appeal decision in Northern Sunrise County v Virginia Hills Oil Corp, 2019 ABCA 61. The Court of Appeal found there was no statutory lien for linear property taxes under the Municipal Government Act. Since that decision, municipalities have been left without an effective legal mechanism to collect unpaid taxes on oil and gas properties such as pipelines and wells (i.e., "linear property").   

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