Alberta Corporate Tax (Ministerial) Regulation

Link to law: http://www.qp.alberta.ca/1266.cfm?page=2006_183.cfm&leg_type=Regs&isbncln=0779749162&display=html

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AR 183/2006 ALBERTA CORPORATE TAX (MINISTERIAL) REGULATION (no amdt)
ALBERTA REGULATION 183/2006
Alberta Corporate Tax Act
ALBERTA CORPORATE TAX (MINISTERIAL) REGULATION
Small amounts owing or for refund
1   The amount prescribed for the purpose of section 47.1(1) of the Act is $20. Expiry
2   For the purpose of ensuring that this Regulation is reviewed for ongoing relevancy and necessity, with the option that it may be repassed in its present or an amended form following a review, this Regulation expires on September 30, 2016.