Alberta Record

· Bill / Taxpayer protection referendum expansion · enacted

Bill 1 — Alberta Taxpayer Protection Amendment Act, 2023

Amends the Alberta Taxpayer Protection Act to expand the requirement for a provincial referendum to include income tax increases, in addition to general provincial sales taxes, before related legislation can be introduced.

High impactElection rulesCentralization of powerThe public, directlyLegislature

What changed

  • Expanded the definition of tax changes requiring a provincial referendum to include various forms of income tax increases (personal and corporate).
  • Mandated that a Bill proposing a general provincial sales tax or an income tax increase can only be introduced in the Legislative Assembly after the Chief Electoral Officer announces the results of a provincial referendum on the matter.
  • Clarified that the Referendum Act and its procedures apply to referendums ordered under this Act.

Why it matters

  • Introduces a new procedural hurdle for the provincial government to implement certain tax increases, requiring direct public approval via referendum.
  • Enhances citizen participation in decisions regarding major provincial tax policy changes.
  • Limits the legislative discretion of the government and the Legislative Assembly in introducing bills related to sales tax and income tax increases.

Other governance concerns

  • Changes to legislative process for tax policy
  • Increased direct democratic oversight on specific fiscal matters
  • Constraints on government's ability to introduce certain tax legislation

Primary sources (1)

Secondary sources (3)