Alberta Regulation 125/95 Municipal Government Act NON-PROFIT ORGANIZATION TAX EXEMPTION REGULATION Filed: June 2, 1995 Made by the Minister of Municipal Affairs (M.O. L:303/95) pursuant to section 370 of the Municipal Government Act. Table of Contents Definitions 1 General rule 2 Property used for business purposes 3 Exemption under section 362(n)(i) of the Act 4 Exemption under section 362(n)(ii) of the Act 5 Exemption under section 362(n)(iii) of the Act 6 Exemption under section 362(n)(iv) of the Act 7 Definitions 1 In this Regulation, (a) Act means the Municipal Government Act; (b) non-profit organization means (i) a society, credit union or co-operative established under a law of Canada or Alberta, (ii) a corporation that is prohibited from paying dividends to its members and distributing the assets to its members on a winding-up, or (iii) any other entity established under a law of Canada or Alberta for a purpose other than to make a profit; (c) taxation means taxation under Division 2 of Part 10 of the Act. General rule 2 An exemption from taxation under section 362(n) of the Act may apply (a) to the whole of a property, or - 566 -
ALTA. REG. 125/95 MUNICIPAL GOVERNMENT (b) to part of a property that is chiefly used for the purposes that qualify for the exemption. Property used for business purposes 3 Property or part of a property referred to in section 362(n) of the Act is not exempt from taxation if it is used for business purposes that compete with any business that is subject to taxation. Exemption under section 362(n)(i) of the Act 4 Property referred to in section 362(n)(i) of the Act is exempt from taxation only if the municipality that owns the property has delegated to the non-profit organization that holds the property the authority to act as the representative of the municipality in all matters concerning the property. Exemption under section 362(n)(ii) of the Act 5(1) Property referred to in section 362(n)(ii) of the Act is exempt from taxation only if (a) the general public is evidently and actively encouraged by the non-profit organization that holds the property to use the property for the purposes set out in that section, (b) the property is accessible to the general public and the use of the property is not restricted by virtue of the race, culture, ethnic origin, age, gender or religious belief of any individual or as a result of a fee or other criterion that by its very nature restricts an individual from using the property, and (c) where the use of the property is restricted to members of the non-profit organization that holds the property, the membership in that organization is not restricted by virtue of the race, culture, ethnic origin, age, gender or religious belief of any individual or as a result of a fee or other criterion that by its very nature restricts an individual from being a member in that organization. (2) Property or part of a property referred to in section 362(n)(ii) of the Act is not exempt from taxation if (a) the property is used to satisfy the interests of an individual or group of individuals that has a specific interest or objective, or (b) the income or profits of the non-profit organization that holds the property are paid to a member or shareholder of that organization other than as wages. - 567 -
ALTA. REG. 125/95 MUNICIPAL GOVERNMENT Exemption under section 362(n)(iii) of the Act 6(1) Property referred to in section 362(n)(iii) of the Act is exempt from taxation only if (a) the resources of the non-profit organization that holds the property are devoted to the charitable or benevolent purpose for which the property is used, (b) the non-profit organization that holds the property uses the property to provide to individuals or groups of individuals services that are perceived to be, due to their charitable or benevolent nature, for the general public benefit and the services are provided without monetary gain or benefit to that organization, and (c) the use of the property is not restricted as a result of a fee that by its very nature restricts an individual from using the property. (2) Property or part of a property referred to in section 362(n)(iii) of the Act is not exempt from taxation if the income or profits of the non-profit organization that holds the property are paid to a member or shareholder of that organization other than as wages. Exemption under section 362(n)(iv) of the Act 7 Property referred to in section 362(n)(iv) of the Act is exempt from taxation only if the accommodation provided to senior citizens is subsidized accommodation as defined in the General Regulation (Alta. Reg. 213/94). - 568 -
Alberta Regulation 126/95 Apprenticeship and Industry Training Act APPRENTICESHIP PROGRAM AND CERTIFICATE RECOGNITION AMENDMENT REGULATION Filed: June 7, 1995 Made by the Alberta Apprenticeship and Industry Training Board pursuant to section 33(2) of the Apprenticeship and Industry Training Act. 1 The Apprenticeship Program and Certificate Recognition Regulation (Alta. Reg. 1/92) is amended by this Regulation. 2 Section 3 is amended (a) in subsection (1) by striking out after December 31, 1991 ; (b) in subsection (2) by striking out that is granted after December 31, 1991 it is and substituting, it is ; (c) by repealing subsection (3). 3 Section 4 is amended by repealing subsection (2) and by renumbering section 4(1) as section 4. 4 Section 5(b) is amended by striking out to the satisfaction of the Executive Director and substituting subject to section 21. 5 Section 6(b) is amended by striking out to the satisfaction of the Executive Director and substituting subject to section 21. 6 Section 8 is repealed and the following is substituted: Entrance requirements 8(1) Where a person is required to do so by the applicable trade regulation, that person must as an entrance requirement in respect of the designated trade take and successfully complete one or more entrance examinations. (2) Where a person is unable to establish that the person has met the educational requirements that are prescribed in the applicable trade regulation, that person must, if requested to do so by the Executive Director, take one or more examinations as an entrance requirement in respect of the designated trade and successfully complete those examinations. - 569 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING 7 Section 10 is amended by adding the following after subsection (2): (3) Where (a) an employer is satisfied that a prospective apprentice has had previous work experience or on the job training in respect of tasks, activities or functions that are carried out in the trade, and (b) in the opinion of the employer, the apprentice is able to carry out those tasks, activities or functions in a satisfactory manner, the employer may recommend that credit be granted in respect of that apprentice for that previous work experience or on the job training. 8 Section 11 is amended (a) in subsection (3)(c) by striking out completed and substituting acquired ; (b) by repealing subsection (4) and substituting the following: (4) The Executive Director shall not reduce the term of apprenticeship to less than 12 months except where a person has, in the opinion of the Executive Director, successfully participated in an apprenticeship program in Alberta. 9 Section 12 is repealed and the following is substituted: Approval to enter apprenticeship program 12(1) If the Executive Director (a) is satisfied that the prospective apprentice meets or is of the opinion that the prospective apprentice will be able to meet the qualifications of an apprentice in a designated trade, and (b) is satisfied the person who is to employ the prospective apprentice meets the qualifications to employ an apprentice in that trade, the Executive Director may in writing approve the prospective apprentice's entrance into the apprenticeship program. (2) If an apprentice does not meet the educational or other entrance requirements prescribed by the applicable trade - 570 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING regulation, the apprentice is not eligible to engage in the formal instruction required under the apprenticeship program until the apprentice meets those requirements. (3) Notwithstanding subsection (2), if a person does not meet the educational or other entrance requirements prescribed by the applicable trade regulation, the Executive Director may (a) permit the person to enter into the apprenticeship program, and (b) allow the person, commencing on the day that the person enters into the apprenticeship program, a period of time within which the person must meet the educational or other entrance requirements. (4) For the purposes of subsection (3)(b), the Executive Director may, depending on the circumstances, prescribe a period of time of not less than 90 days nor greater than 365 days within which a person must meet the educational or other entrance requirements applicable to that person's apprenticeship program. (5) If a person to whom subsection (4) is applicable does not meet the educational or other entrance requirements for the apprenticeship program within the period of time allowed by the Executive Director, the Executive Director may, after consulting with (a) the local apprenticeship committee in the designated trade, or (b) the provincial apprenticeship committee in the designated trade if there is not a local apprenticeship committee in that designated trade, cancel the registration of that person's contract of apprenticeship. 10 Section 13(3) is repealed. 11 Section 14 is repealed. 12 Section 15 is amended (a) in subsection (2) by striking out on the recommendation of and substituting after consulting with ; - 571 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING (b) by repealing subsections (3) and (4). 13 Section 17 is amended by repealing clause (h) and substituting the following: (h) to review with the apprentice's direct supervisor, at the completion of each period of apprenticeship, the hours worked and the on the job training completed during that period; (h.1) to ensure that the apprentice's record book is kept up to date; (h.2) to send the apprentice's record book, or otherwise ensure that it is sent, to the Minister on the successful completion of each period of the apprentice's apprenticeship program; 14 Section 18 is amended (a) in clause (a) by adding for after to provide ; (b) in clause (b) by striking out applicable trade regulation and substituting regulations. 15 Sections 20 and 21 are repealed and the following is substituted: Employment of apprentices 20(1) The number of apprentices that a person may employ shall be determined in accordance with the applicable trade regulation. (2) Where (a) a person who is a certified journeyman or an uncertified journeyman or employs a certified journeyman or an uncertified journeyman in a designated trade is eligible to employ an apprentice in the trade, and (b) the number of additional apprentices that the person may employ is based on the number of additional certified journeymen or uncertified journeymen employed by that person, that person shall, in determining the number of additional apprentices that may be employed, take into account only those certified journeymen or uncertified journeymen who will provide supervision with respect to the work of the apprentices. (3) Notwithstanding subsections (1) and (2), if - 572 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING (a) a person carries on business in respect of which the person must use the services of, as the case may be, a certified journeyman or an uncertified journeyman in a designated trade, (b) at a location at which the person carries on that business there is an insufficient number of, as the case may be, certified journeymen or uncertified journeymen in the trade to provide those services, and (c) due to that lack of a sufficient number of certified journeymen or uncertified journeymen in the trade the person is unable to carry out the work to which the person is committed, the Executive Director may, subject to any conditions that the Executive Director considers appropriate, permit the person to employ, in addition to the number of apprentices authorized under the applicable trade regulation, extra apprentices so as to enable the person to carry out the work to which the person is committed. (4) A person shall not employ an apprentice except in accordance with the applicable trade regulation and this Regulation. Supervision and training 21(1) In this section, supervisor means, (a) in the case of a compulsory certification trade, a person who is (i) a certified journeyman in the compulsory certification trade, or (ii) a certified journeyman or an uncertified journeyman in another designated trade where the task, activity or function that is being carried out by an apprentice in the compulsory certification trade is the same task, activity or function that is also carried out by a certified journeyman or uncertified journeyman in that other designated trade; (b) in the case of an optional certification trade, a person who is (i) a certified journeyman or an uncertified journeyman in the optional certification trade, or - 573 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING (ii) a certified journeyman or an uncertified journeyman in another designated trade where the task, activity or function that is being carried out by an apprentice in the optional certification trade is the same task, activity or function that is also carried out by a certified journeyman or uncertified journeyman in that other designated trade. (2) In order for a person to be able to provide to an apprentice the supervision and training for the purposes of this or an applicable trade regulation, (a) the supervision must be provided by a supervisor who (i) is the employer of the apprentice, (ii) is an employee of the employer of the apprentice, or (iii) if not employed by the employer of the apprentice, is a person with whom that employer has made arrangements for the supervision of the apprentice, (b) the supervision must, to the satisfaction of the Executive Director, be of such a nature that (i) the apprentice being supervised has access to the supervisor so as to be able to communicate with the supervisor in respect of the task, activity or function being supervised, and (ii) the supervision provided to the apprentice by the supervisor is sufficient so that the supervisor supplies to the apprentice the technical information, knowledge and guidance that is necessary for the apprentice to develop skills in the task, activity or function that is being supervised to a standard of skill and competence that is expected of a journeyman in the trade or of a person who has reached the apprentice's level in the apprenticeship program, as the case may be, and (c) the training and guidance must, to the satisfaction of the Executive Director, be provided to the apprentice in such a manner that the apprentice will be able to (i) acquire the technical information and knowledge, and - 574 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING (ii) develop the skills in the tasks, activities and functions that are expected of a journeyman in the trade or of a person who has reached the apprentice's level in the apprenticeship program, as the case may be. 16 Section 22(2) is amended by repealing clause (c) and substituting the following: (c) in the case where the supervision has been provided by someone other than the apprentice's employer or an employee of the apprentice's employer, on completion of the training in the tasks, activities and functions for the trade. 17 The following is added after section 22: Excess hours 22.1(1) Where at the end of a period of an apprenticeship program an apprentice has acquired more hours of on the job training than are required for that period, the Executive Director may, subject to subsection (2), credit those excess hours of on the job training against the number of hours of on the job training that are required for the next subsequent period of the apprenticeship program. (2) The number of excess hours of on the job training that may be credited under subsection (1) against the number of hours of on the job training that are required in the next subsequent period of an apprenticeship program (a) shall not exceed 480 hours, and (b) may only be credited if at the end of the period to which they are to be credited the apprentice has not completed the number of hours of on the job training that are required for that period. Requirements to advance 22.2 An apprentice shall not advance from one period of an apprenticeship program to the next subsequent period of the apprenticeship program until (a) the apprentice has successfully (i) acquired the on the job training required for that period, (ii) completed the formal instruction required for that period, and - 575 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING (iii) completed all the examinations required for that period, (b) the date for the completion of that period has expired, and (c) the Minister has endorsed in the apprentice's record book the fact that the apprentice has completed all the requirements for that period. 18 Section 24(a) is amended by striking out contents and. 19 Section 26(d) is amended by repealing subclause (ii) and substituting the following: (ii) satisfy (A) the local apprenticeship committee in the designated trade, or (B) the provincial apprenticeship committee in the designated trade if there is not a local apprenticeship committee in that designated trade, that the apprentice has successfully completed the on the job training requirements. 20 Section 28 is repealed. 21 Section 29(2) is repealed and the following is substituted: (2) A Certificate of Completion of Apprenticeship that is issued by another jurisdiction in Canada in a trade that in Alberta is a designated trade shall be recognized for the purposes of the Act as being the equivalent of a trade certificate granted under the Act if the Certificate of Completion of Apprenticeship (a) was issued in a trade prior to that trade's participating in the Interprovincial Standards Program, (b) was issued in a trade that is not participating in the Interprovincial Standards Program, or - 576 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING (c) was issued in a trade that is participating in the Interprovincial Standards Program but the formal instruction was provided in Alberta. 22 Section 32(5)(a) is amended by striking out contents and. 23 The following is added after section 32: PART 3 MODIFIED APPRENTICESHIP PROGRAMS Exceptional circumstances 33(1) Notwithstanding section 15 or the applicable trade regulation, if, (a) in the opinion of the Executive Director, exceptional, unique or abnormal circumstances exist in a particular situation that limits a person's ability to enter into or successfully complete an apprenticeship program in a designated trade, and (b) in the opinion of the Executive Director, the person's general capabilities are such that the person will with training be able to successfully work in or perform the tasks, activities or functions in the designated trade, the Executive Director may modify the requirements of the apprenticeship program in that trade in order to accommodate that person. (2) If the Executive Director modifies the requirements of an apprenticeship program, the Executive Director may prescribe terms or conditions to the carrying out of that modified apprenticeship program. Apprenticeship re Executive Director 34(1) Notwithstanding section 7 or 13, where (a) a prospective apprentice is eligible to be granted or has been granted credit under section 11, (b) the prospective apprentice is unemployed, and (c) in the opinion of the Executive Director, entering into a contract of apprenticeship between the Executive Director and the prospective apprentice will enable the prospective apprentice to enter into an apprenticeship program, - 577 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING the Executive Director may at the request of the prospective apprentice enter into a contract of apprenticeship with the prospective apprentice. (2) A contract of apprenticeship that is entered into under subsection (1) may not remain in force for more than one year from the day that the contract of apprenticeship is entered into unless within that year the contract of apprenticeship is transferred from the Executive Director to a person who is eligible to employ an apprentice. Apprenticeship re selfemployment 35 Notwithstanding section 7, 13 or 34, where (a) a prospective apprentice is self-employed, and (b) the prospective apprentice's self-employment primarily involves working in or performing tasks, activities or functions in an optional certification trade, the prospective apprentice may, with respect to that optional certification trade, enter into a contract of apprenticeship with another person if the prospective apprentice has made arrangements for supervision and training under section 21. High school apprentice 36(1) Where a person is enrolled as a full time student at a high school and is taking courses for the purpose of acquiring or up-grading a high school diploma and (a) that person meets the entrance requirements to be an apprentice in a designated trade, and (b) that person's employer or prospective employer meets the requirements set out in sections 5 or 6, as the case may be, that person may enter into a contract of apprenticeship in respect of that designated trade. (2) While participating in an apprenticeship program under this section, an apprentice (a) instead of attending formal instruction under the applicable trade regulation, may, by means of high school courses, receive instruction in respect of theoretical or technical topics that are applicable to the apprenticeship program, and (b) must participate in on the job training of the type that is required under the applicable trade regulation. - 578 -
ALTA. REG. 126/95 APPRENTICESHIP AND INDUSTRY TRAINING (3) Notwithstanding sections 18(c) and 19, an employer employing an apprentice under this section may, subject to the Employment Standards Code, pay wages to that apprentice, while that apprentice is participating in the apprenticeship program under this section, that are less than those provided for under the applicable trade regulation. (4) When an apprentice who has been participating in an apprenticeship program under this section ceases to be a full time student enrolled in a high school, that apprentice may continue to be an apprentice in the apprenticeship program under the applicable trade regulation. (5) Where an apprentice who has been participating in an apprenticeship program under this section, (a) ceases to participate in the apprenticeship program under this section, but (b) continues to participate in the apprenticeship program under the applicable trade regulation, the Executive Director may, with respect to the formal instruction required under the applicable trade regulation, grant credit to the apprentice for the instruction received pursuant to subsection (2)(a). (6) For the purposes of this section, a person who is a full time student enrolled in a high school does not lose that status by reason only that the person is not attending high school classes (a) during the summer vacation, (b) during a period of time that intervenes between the conclusion of one semester and the beginning of the next semester, or (c) during a period of time that the high school is closed or not otherwise offering courses. - 579 -
Alberta Regulation 127/95 Credit Union Act CREDIT UNION (PRINCIPAL) AMENDMENT REGULATION Filed: June 14, 1995 Made by the Lieutenant Governor in Council (O.C. 438/95) pursuant to section 82(4) of the Credit Union Act. 1 The Credit Union (Principal) Regulation (Alta. Reg. 249/89) is amended by this Regulation. 2 The following is added after section 25.1: Idem - where assets do not exceed $500 000 000 25.2(1) Pursuant to section 82(4) of the Act, the board of a credit union with assets not exceeding $500 000 000 as at the end of the previous fiscal year shall place before the members, at the next annual general meeting held after the commencement of this section and at least at every fifth annual general meeting thereafter, a resolution in the following form: BE IT RESOLVED THAT (name of credit union) disclose the individual remuneration and benefits of the following of its executive managers as a notation to its annual financial statements in the form set out in Schedule 1 to the Credit Union (Principal) Regulation: (Names or positions of executive managers whose remuneration and benefits to be disclosed). (2) Section 25.1(3) applies where remuneration is to be disclosed as a result of subsection (1). 3 This Regulation comes into force on June 15, 1995. - 580 -
Alberta Regulation 128/95 Teachers' Retirement Fund Act Interpretation Act PENSION ADJUSTMENT REGULATION, 1993 REPEAL REGULATION Filed: June 14, 1995 Made by the Lieutenant Governor in Council (O.C. 454/95) pursuant to section 58 of the Teachers' Retirement Fund Act and section 23 of the Interpretation Act. 1 The Pension Adjustment Regulation, 1993 (Alta. Reg. 8/93) is repealed. ------------------------------ Alberta Regulation 129/95 Agriculture Financial Services Act AGRICULTURE FINANCIAL SERVICES AMENDMENT REGULATION Filed: June 14, 1995 Made by the Lieutenant Governor in Council (O.C. 457/95) pursuant to sections 17 and 37 of the Agriculture Financial Services Act. 1 The Agriculture Financial Services Regulation (Alta. Reg. 174/94) is amended by this Regulation. 2 The following is added after section 15: Other assistance 15.1(1) In this section, investor means a person or group of persons who, in the opinion of the Corporation, (a) has made an investment of money, goods or services that will generally advance the interests of agriculture, or (b) on the receipt of assistance under this section, will make an investment that will generally advance the interests of agriculture. (2) The Corporation may in one or more of the following forms provide assistance not otherwise provided for under the Act or this Regulation: - 581 -
ALTA. REG. 129/95 AGRICULTURE FINANCIAL SERVICES (a) the provision of consulting and advisory services, including financial analysis and recommendations; (b) the provision of clerical, administrative and management services; (c) the appointment of one or more members of the Board or officers or employees of the Corporation to the board of directors or a board of management of (i) a person who is eligible to receive assistance under this section, or (ii) an investment fund; (d) acting as an agent or a trustee for (i) a person who is eligible to receive assistance under this section, or (ii) an investment fund. (3) The following persons are eligible to apply to the Corporation to receive assistance under this section: (a) borrowers; (b) primary producers; (c) owners of associated businesses or persons engaged in agricultural industries; (d) investors; (e) lenders. (4) The Corporation may provide the assistance described in this section by itself or jointly with one or more other persons or governments. (5) For the purposes of this section, sections 8 and 9 do not apply to persons referred to in subsection (3)(c), (d) and (e). - 582 -
Alberta Regulation 130/95 Surrogate Court Act Dependent Adults Act SURROGATE RULES Filed: June 14, 1995 Made by the Lieutenant Governor in Council (O.C. 453/95) pursuant to section 19 of the Surrogate Court and section 69 of the Dependent Adults Act. Table of Contents Definitions 1 Rules of Court 2 Reference to another court 3 Application for direction 4 Notice to attend or produce 5 Venue 6 Date of affidavit 7 Additional information 8 Forms 9 Part 1 Non-contentious Matters Division 1 Application for Grant Grants 10 Preference 11 Limited grant 12 Forms required 13 Will Void gift 14 Wills and codicils 15 Identification by witness 16 Proving signing of will 17 Will in foreign language 18 Witnesses dead 19 Dated will 20 Minor testator 21 Other documents 22 Formal proof of will 23 Lost will 24 Alterations, etc. 25 Notice Required Notice of application 26 Unknown beneficiary 27-583 -
Bonds Bonds 28 Dispensation from bond 29 Application re bond 30 Powers of court 31 Personal Representatives Renunciation 32 Nominations 33 Grant of double probate 34 Grant of re-sealed probate or re-sealed administration 35 Ancillary grant 36 Unadministered property 37 Claimants Notice to claimants 38 Notice by claimant 39 Verification of claims 40 Valuation of security 41 Contested claims 42 Claims not yet payable 43 Duties of the Clerk Fees 44 Applications 45 Grants 46 Retention of documents 47 Copies of documents 48 Clerk's certificate 49 Division 2 Administration of the Estates of Minors Applications 50 Publication 51 Bonds 52 Dispensing with bond 53 Application of rules 54 Part 2 Contentious Matters Division 1 General Application 55 Parties 56-584 -
Persons interested in the estate 57 Commencement of action 58 Documents to be served 59 Service 60 Notice 61 Representation 62 Proceedings in chambers 63 Procedure at hearing 64 Standing 65 Trial of an issue 66 Time limit 67 Production of testamentary documents 68 Security for costs 69 Time for completion 70 Division 2 Proceedings on Caveats Caveat against issue of grant 71 Warning to caveator 72 Objection to grant 73 Frivolous or vexatious caveat 74 Division 3 Formal Proof of a Will Applications 75 Original will lost or destroyed 76 Required documents 77 Persons interested in the estate 78 Action commenced by a person interested in the estate 79 Special applications 80 Order requiring formal probate 81 Parties 82 Hearing in chambers 83 Evidence 84 Trial 85 Order of decisions 86 Order of proceedings 87 Other proceedings 88 Witness fees 89 Powers of the court 90 Order final 91 Appeal 92 Return and revocation of informal grant 93-585 -
Division 4 Proof of Death Proof of death 94 Division 5 Claims on an Estate Contested claim 95 Application to court 96 Part 3 Accounting Division 1 General Requirement for an accounting 97 Contents of financial statements 98 Acceptable documentation 99 Division 2 Releases Releases 100 Effect of release 101 Bond 102 Division 3 Dispensing with Formal Passing of Accounts Dispensing with passing accounts 103 Proceeding without notice 104 Court order 105 Objection 106 Division 4 Passing Accounts Required forms 107 Application by person interested in estate 108 Reply 109 Withdrawal 110 Objection 111 Consent to an accounting 112 Powers of court 113 Notice of objection 114 Examination of accounts by an accountant 115 Access to records 116 Report 117-586 -
Part 4 Dependent Adults Application of Part 118 Contents of financial statements 119 Acceptable documentation 120 Required forms 121 Application by an interested person 122 Parties 123 Reply 124 Accounting given 125 Objection to accounting formally 126 Consent to accounting formally or filing inventory 127 Powers of court 128 Reference to Public Trustee 129 Examination of accounts by an accountant 130 Access to records 131 Report 132 Approving and dispensing with passing accounts 133 Proceeding without notice 134 Court order 135 Public Trustee 136 Part 5 Transitional, Repeal and Commencement Application of Rules 137 Deposit of will of a living person 138 Repeal 139 Coming into force 140 Schedule 1 - Legal and Personal Representative Compensation Schedule 2 - Court Fees Schedule 3 - Forms Definitions 1 In these Rules, (a) Act means the Surrogate Court Act; (b) beneficiaries includes persons who receive gifts of any kind under a will and heirs on intestacy; (c) claimants includes creditors; (d) contentious matter means (i) proceedings respecting caveats, (ii) formal proof of a will, - 587 -
(iii) proceedings in which the right to obtain or retain a grant is in dispute, or (iv) any other matter in dispute that arises in the administration of an estate to which these Rules apply; (e) file means file with the clerk in the judicial district in which an application must be made; (f) financial statement means a formal financial report or statement required to be prepared by a personal representative under Part 3; (g) form means a form in Schedule 3; (h) formal proof of a will means proof of a will in solemn form; (i) minor includes an unborn child; (j) person includes an organization or society; (k) person interested in an estate means a person referred to in rule 57; (l) personal representative means an executor of a will or an administrator or trustee of an estate to which these Rules apply, and includes a person named as an executor or trustee in a will before a grant is issued; (m) residuary beneficiary means a person receiving a part or all of the residue of the estate; (n) sign with reference to a document means the execution of the document whether by signing or by some other means; (o) will includes any testamentary disposition. Rules of Court 2(1) The Alberta Rules of Court (Alta. Reg. 390/68), except Part 34, apply to an application to the court if the matter is not otherwise dealt with under these Rules or the context indicates otherwise. (2) The court may vary any rule in any case where the court decides it is appropriate to do so. (3) Subrule (2) does not apply if the rule imposes a duty on the court. - 588 -
(4) If provision for a procedure or matter is not made in these Rules or is not included in and cannot be analogized to the Alberta Rules of Court (Alta. Reg. 390/68), the court may make any order concerning it that is necessary or appropriate in the circumstances. Reference to another court 3(1) If at any time the Surrogate Court is of the opinion that a matter before it is in the jurisdiction of the Court of Queen's Bench, the Surrogate Court may refer that matter to the Court of Queen's Bench, which may deal with it without further application. (2) If at any time the Court of Queen's Bench is of the opinion that a matter before it is in the jurisdiction of the Surrogate Court, the Court of Queen's Bench may refer that matter to the Surrogate Court, which may deal with it without further application. Application for direction 4 A personal representative or a person interested in an estate may apply to the court for directions at any time. Notice to attend or produce 5(1) The court may issue (a) a notice to compel attendance or to compel the production of any relevant documents, or (b) a notice of future applications. (2) The court may (a) issue a notice to classes of persons interested in the estate generally rather than to individuals by name, and (b) state the method of service to be used for the notice. Venue 6(1) An application for a grant must be filed in a judicial district in which the deceased resided on the date of death unless the court permits otherwise. (2) If the deceased resided outside Alberta immediately before dying, an application for a grant may be filed in any judicial district where the deceased had property on the date of death. - 589 -
Date of affidavit 7 An affidavit filed under these Rules may be dated before the date on which it or any other document is filed. Additional information 8 On any application to which these Rules apply, the court may require the applicant to give any additional information that the court decides is necessary. Forms 9 The forms in Schedule 3 are the forms required to be filed under these Rules. PART 1 NON-CONTENTIOUS MATTERS Division 1 Application for Grant Grants 10(1) The following grants may be applied for under this Part: (a) grants that are unlimited and unrestricted, including (i) a grant of probate; (ii) a grant of administration with will annexed (cum testamento annexo); (iii) a grant of administration; (iv) a supplemental grant (cessate); (v) a grant of double probate; (b) grants that are limited to part of the deceased's property, including (i) a grant of administration of unadministered property (de bonis non administratis); (ii) a grant of re-sealed probate with respect to property in Alberta; (iii) a grant of re-sealed administration with respect to property in Alberta; (iv) a grant of administration limited to specific property; - 590 -
(v) a grant of administration of property not included in another grant (caeterorum bonorum); (vi) an ancillary grant; (c) grants that are for a limited time, including (i) a grant of administration until a will is found; (ii) a grant of administration during the minority, absence or mental incompetence of the personal representative (durante minoritate, absentia, dementia); (d) grants that are for a particular purpose only, including (i) a grant of administration when the validity of a will is in question (pendente lite); (ii) a grant of administration for the purpose of litigation (ad litem); (iii) a grant of administration for the preservation of property (ad colligendum bona defuncti); (iv) a grant of administration limited to a specified matter. (2) The court may issue any grant that is not referred to in subsection (1) that the court considers proper in the circumstances. Preference 11(1) Preference must be given to an applicant for a grant of probate or administration with will annexed in the following order unless the court, on application, orders otherwise: (a) a personal representative named in a will; (b) a residuary beneficiary named in a will; (c) a life tenant of the residue in a will; (d) an heir on intestacy, excluding the Crown, if the residue is not completely disposed of in a will; (e) a beneficiary receiving a specific gift in a will; (f) a contingent beneficiary of the residue in a will; (g) a contingent beneficiary of a specific gift in a will; - 591 -
(h) the Crown in right of Alberta. (2) Preference must be given to an applicant for a grant of administration in the following order unless the court, on application, orders otherwise: (a) the husband or wife of the deceased; (b) a child of the deceased; (c) a grandchild of the deceased; (d) issue of the deceased other than a child or grandchild; (e) a parent of the deceased; (f) a brother or sister of the deceased; (g) a child of the deceased's brother or sister if the child is an heir on intestacy; (h) next of kin of the deceased of closest and equal degree of consanguinity who are heirs on intestacy and who are not otherwise referred to in this subsection; (i) a person who has an interest in the estate because of a relationship with the deceased; (j) a claimant; (k) the Crown. (3) Unless the court, on application, orders otherwise, preference must be given to a person living in Alberta if applicants for a grant of administration have equal priority under subrules (1) or (2) but some live outside Alberta. (4) Unless the court, on application, orders otherwise, a grant of administration must not be given to more than 3 persons at the same time. Limited grant 12(1) If the grant applied for is limited in any manner, the limitation must appear clearly on the application. (2) If the grant given is limited in any manner, the limitation must appear clearly on the grant. - 592 -
Forms required 13(1) An applicant for a grant of probate or a grant of administration with will annexed (a) must file the following forms: (i) Form NC 1; (ii) Form NC 2; (iii) Form NC 3 Schedule 1; (iv) Form NC 4 Schedule 2; (v) Form NC 8; (vi) Form NC 5 Schedule 3; (vii) Form NC 6 Schedule 4; (viii) Form NC 7 Schedule 5; (ix) Form NC 19; (x) Form NC 27; (b) if the circumstances require, must file the following forms: (i) Form NC 20; (ii) Form NC 17; (iii) Form NC 22; (iv) Form NC 23; (v) Form NC 24; (vi) Form NC 12; (vii) Form NC 14; (viii) Form NC 24.1; (ix) Form NC 25. (2) An applicant for a grant of administration or a limited grant of administration - 593 -
(a) must file the following forms: (i) Form NC 1; (ii) Form NC 2; (iii) Form NC 3 Schedule 1; (iv) Form NC 5 Schedule 3; (v) Form NC 6 Schedule 4; (vi) Form NC 7 Schedule 5; (vii) Form NC 21; (viii) Form NC 27; (b) if the circumstances require, must file the following forms: (i) Form NC 17; (ii) Form NC 22; (iii) Form NC 23; (iv) Form NC 24; (v) Form NC 15; (vi) Form NC 16; (vii) Form NC 24.1; (viii) Form NC 25. (3) An applicant for a grant who is an attorney entitled by law to make the application must file the following forms and any relevant forms referred to in subrule (1) or (2): (a) Form NC 28; (b) Form NC 29. (4) An applicant for a grant of double probate must file the following forms and any relevant forms referred to in subrule (1): (a) Form NC 30; - 594 -
(b) Form NC 31. (5) An applicant for an order to re-seal a foreign grant of probate or administration or an ancillary grant must file the following forms and any relevant forms referred to in subrule (1) or (2): (a) Form NC 32 application; (b) Form NC 33 affidavit; (c) a copy, duplicate or exemplification of the foreign grant that complies with section 30(3) of the Administration of Estates Act; (d) a certificate from the foreign court or some other proof satisfactory to the court that the foreign grant is unrevoked and fully effective; (e) proof that the signing formalities of any will comply with the law of Alberta if the deceased owned an interest in land in Alberta. (6) An applicant must file any forms or documents not referred to in subrules (1) to (5) that the court or the circumstances of the estate require. Will Void gift 14 If a gift to a beneficiary under a will is void because the beneficiary is a witness to the will or the spouse of a witness, an application made with respect to the will must indicate that the gift is void. Wills and codicils 15 Subject to section 4 of the Administration of Estates Act, the original will and any original codicils must be attached to an application for a grant of probate or a grant of administration with will annexed. Identification by witness 16(1) If possible, the applicant, the person before whom the applicant's affidavit is sworn and the judge must each mark the will, and any codicil, in such a way that the will is identified for the purposes of the application and of any affidavit respecting the application. - 595 -
(2) Any marking on a will must be made below the signatures on either the front or back of the last page of the will and must not obliterate or damage the original will. (3) A witness to a will must prove that the signing formalities were observed by providing an affidavit in Form NC 8 and the original will must be an exhibit to the affidavit. (4) If a will is a holograph will, a person other than the applicant, unless otherwise ordered by the court, must prove the deceased's handwriting by providing an affidavit in Form NC 9. (5) An affidavit sworn by a witness to a will at the time that a will is signed is acceptable as proof that the formalities were observed, unless there is an apparent change in the will that the witness has not satisfactorily explained in the affidavit. (6) An affidavit referred to in subrule (5) may be in a form other than Form NC 8 if it is sworn before these Rules come into force. (7) The court may require any further identification of a will the court considers necessary if the will is written on more than one piece of paper and not all pieces are identified by the signature or initials of the deceased and the witnesses. (8) The following may be used to mark a will for identification under this rule: (a) respecting Schedule 2 of the application: This is the will referred to in Schedule 2 and in exhibit A to the affidavit of, a witness to this will. (Applicant's Signature) (A Commissioner for Oaths) (Judge of the Surrogate Court) (b) respecting an affidavit of a witness to the will: This is exhibit A referred to in the affidavit of (deponent's name). Sworn before me on (A Commissioner for Oaths) - 596 -
Proving signing of will 17 If the deceased at the time a will was made (a) was blind, (b) was illiterate, (c) did not fully understand English, (d) indicated an intention to give effect to the will with a mark, or (e) indicated an intention to give effect to the will by having another person sign at the deceased's direction, the applicant must satisfy the court that the deceased and the witnesses were present when the will was signed, that the will was fully explained to the deceased and that the deceased appeared to the witnesses to fully understand the will. Will in foreign language 18 If a will is written in a language other than English, the applicant must give an affidavit in Form NC 10 verifying the will's translation into English. Witnesses dead 19 If both witnesses to a will are dead or neither witness can give an affidavit for any reason, the applicant may establish proof that the formalities required for a will to be valid were observed by an affidavit (a) attesting to the authenticity of the signature of the deceased, or (b) from any person (i) who did not sign as a witness, (ii) who was present during the signing of the will, and (iii) who can attest to the circumstances. Dated will 20(1) If there is no indication on a will of the date on which the will was signed or reference to the date is imperfect, one of the attesting witnesses must give evidence of the date on which the will was signed. - 597 -
(2) If subrule (1) cannot be complied with, the court may require the applicant (a) to give evidence of the signing of the will between 2 stated dates, and (b) to give evidence that a search for a later will has been made and none was found. Minor testator 21 If the deceased was under 18 years of age at the time the will was signed, the applicant must prove that section 9 of the Wills Act was complied with at the time the will was signed. Other documents 22(1) If a will refers to a document or the applicant knows of a document that may form part of a will, the applicant must give the document to the court with the application. (2) If a document referred to in subrule (1) is not given with an application, the applicant must explain to the satisfaction of the court why it is not. Formal proof of will 23 The court may require formal proof of a will under Part 2 or any other proof satisfactory to the court, if (a) no witness is available to swear the necessary affidavit, (b) the appearance of the will indicates an attempt to cancel it by burning, tearing or any other act of destruction, (c) words in the will that might be important have been erased or obliterated, or (d) in the opinion of the court, circumstances require formal proof of the will. Lost will 24 If an original will is lost or destroyed but a copy or other evidence of it exists, the court may admit the copy or other evidence to probate if (a) the will is proved formally under Division 3 of Part 2, or (b) in the opinion of the court, the will can be adequately identified under this Part. - 598 -
Alterations, etc. 25 If the court directs that any alterations, interlineations, erasures or obliterations should be omitted from a will, the clerk must omit them from the copy of the will attached to the grant. Notice Required Notice of application 26(1) An applicant must serve notice of any application for a grant (a) in Form NC 19, Form NC 20 or Form NC 21 to the persons listed in Form NC 6 as filed, and (b) in Form NC 22, Form NC 23 or Form NC 24 to the appropriate persons, if any. (2) A copy of the completed application must be served with a notice required under subrule (1) on any person who is a residuary beneficiary or an heir on intestacy. (3) Service under this rule may be made (a) by single registered mail, or (b) by serving a lawyer who is authorized to accept service on behalf of a person. (4) If a person is required to be served under this rule, proof of the service must be filed in Form NC 27. (5) If the applicant does not file proof of service on a person as required by subrule (4), the court may issue a grant only if it is satisfied with the reason given by the applicant for not filing the proof of service as required. (6) Service under this section is valid despite a later amendment to the application that is made at the direction of the court. Unknown beneficiary 27 If an applicant knows of a particular beneficiary but does not know the identity or address of the beneficiary, the applicant must file an affidavit in Form NC 25 to that effect with the application. - 599 -
Bonds Bonds 28(1) Subject to subrule (2), a personal representative who is not a resident of Alberta must provide a bond. (2) A personal representative is not required to provide a bond if (a) the personal representative is resident in Alberta, or (b) there are 2 or more personal representatives and one of them is resident in Alberta. (3) If a non-resident personal representative must provide a bond, the bond must be from an insurer licensed under the Insurance Act to undertake guarantee insurance as defined in that Act. (4) A bond must be for an amount equal to less (a) the gross value of the deceased's property in Alberta, (b) if the court so orders, any amount distributable to the personal representative as a beneficiary. Dispensation from bond 29(1) A non-resident personal representative may apply to dispense with the requirements of rule 28(1) or to reduce the amount of a bond by filing an affidavit in Form NC 17. (2) An applicant under this rule may file a beneficiary's consent to dispensing with a bond in Form NC 18 in support of the application. Application re bond 30(1) Any person interested in an estate may apply to the court for an order that a bond be required from a resident personal representative despite rule 28(2) if the personal representative is not named as executor in the will. (2) Any person interested in an estate may apply to the court for an order requiring a non-resident personal representative to provide a bond despite rule 28(2), whether or not an application is made under rule 29. Powers of court 31(1) The court, on an application under rule 29 or 30, may, after considering the interests of the beneficiaries and claimants of the estate, - 600 -