AR 18/2014 EMERGENCY 911 LEVY REGULATION (no amdt)
ALBERTA REGULATION 18/2014
Emergency 911 Act
EMERGENCY 911 LEVY REGULATION
Table of Contents
                1      Interpretation
                2      911 levy payable
                3      Billing and collection fee
                4      Registration of wireless telecommunication provider
                5      Billing of 911 levy
                6      Reasonable effort to collect 911 levy
                7      Prepaid wireless telecommunication service
                8      Returns and remittance
                9      Refund of overpayment of 911 levy
              10      Refund of over‑remittance of 911 levy
              11      Assessment or reassessment of 911 levy
              12      Estimate of 911 levy by Minister
              13      Payment of assessment or reassessment
              14      Late filing penalty
              15      Interest
              16      Waiver or cancellation of penalties or interest
              17      Notice of objection
              18      Extension of time by the Minister
              19      Retention of documents
              20      Audits and inspections
              21      Communication, collection and use of information
              22      Offence re documents and records
              23      Expiry
              24      Coming into force Interpretation
1   In this Regulation,
                               (a)    “Act” means the Emergency 911 Act;
                              (b)    “billing and collection fee” means the amount prescribed in section 3 that a wireless telecommunication provider may retain per month or partial month for each of its wireless subscribers’ wireless devices that is connected to services provided by the wireless telecommunication provider;
                               (c)    “person” includes a partnership;
                              (d)    “recorded mail” means a form of document delivery by mail or courier in which receipt of the document must be acknowledged in writing.
911 levy payable
2(1)   The 911 levy payable by a wireless subscriber for the 911 services is $0.44 per month or portion of a month for each of the wireless subscriber’s wireless devices that is connected to services provided by a wireless telecommunication provider.
(2)  If a wireless telecommunication provider provides a wireless telecommunication service to a wireless subscriber for less than one month, the 911 levy may be prorated for the number of days in the respective month.
Billing and collection fee
3(1)   A wireless telecommunication provider may retain a billing and collection fee of $0.07 per month or portion of a month for each of its wireless subscribers’ wireless devices that is connected to services provided by the wireless telecommunication provider.
(2)  If a wireless telecommunication provider provides a wireless telecommunication service to a wireless subscriber for less than one month and prorates the 911 levy for the number of days in the respective month, the billing and collection fee shall be prorated for the same number of days in the respective month.
Registration of wireless telecommunication provider
4(1)  A wireless telecommunication provider shall apply to be registered in the form and manner specified by the Minister and provide such information as the Minister requires.
(2)  A wireless telecommunication provider shall apply to be registered not less than 30 days prior to the day the wireless telecommunication provider is required to collect the 911 levy from a wireless subscriber pursuant to section 4 of the Act, or at such time as specified by the Minister.
Billing of 911 levy
5(1)  Subject to section 7, a wireless telecommunication provider shall, on a monthly basis, bill its wireless subscribers for the 911 levy.
(2)  A wireless telecommunication provider shall disclose the amount of the 911 levy that the wireless telecommunication provider bills and collects for the 911 services pursuant to section 4 of the Act in
                               (a)    a monthly bill, invoice or statement of account provided to its wireless subscribers for each wireless device that is connected to services provided by the wireless telecommunication provider,
                              (b)    an agreement for a prepaid wireless telecommunication service, or
                               (c)    any other agreement entered into with a wireless subscriber, including an agreement formed by text‑based internet communications, in respect of a wireless device connected or to be connected to services provided by the wireless telecommunication provider.
Reasonable effort to collect 911 levy
6   A wireless telecommunication provider shall make all commercially reasonable efforts to collect from its wireless subscribers the 911 levy billed to the wireless subscribers pursuant to section 5.
Prepaid wireless telecommunication service
7(1)  A wireless telecommunication provider shall deduct the 911 levy from a wireless subscriber’s prepaid wireless telecommunication service account at the time the service is provided for the first time in the month for every month during which the wireless telecommunication provider provides wireless telecommunication services to a wireless subscriber with a prepaid wireless telecommunication service account.
(2)  If insufficient funds are available to deduct the 911 levy from a wireless subscriber’s prepaid wireless telecommunication service account, the wireless subscriber shall not be deemed to have refused to pay the 911 levy and the wireless telecommunication provider shall not be required to make any further efforts to collect the 911 levy.
Returns and remittance
8(1)  A wireless telecommunication provider shall, in respect of each month,
                               (a)    submit to the Minister a return in the form and manner specified by the Minister, and
                              (b)    remit to the Minister not less than the amount determined by the formula
X - Y
where
                                        X     is the adjusted aggregate amount of the 911 levy in respect of all of a wireless telecommunication provider’s wireless subscribers’ wireless devices connected to services provided by the wireless telecommunication provider for the particular month, determined by the formula
A + B + C - D - E - F
where
                                                A     is the total amount of the 911 levy billed for each wireless subscriber’s wireless device that is connected to the services provided by the wireless telecommunication provider for the particular month,
                                                B     is the total amount of the 911 levy deducted from a wireless subscriber’s prepaid wireless telecommunication service account for the particular month pursuant to section 7,
                                                C     is the total amount of 911 levy unreported by a wireless telecommunication provider in respect of a period prior to the particular month,
                                                D     is the total amount of 911 levy over‑reported and over‑remitted to the Government pursuant to this section by a wireless telecommunication provider in a period prior to the particular month,
                                                 E     is the total amount of any 911 levy determined by a wireless telecommunication provider to be uncollectible from a wireless subscriber in the ordinary course of business in respect of a period prior to the particular month, and
                                                 F     is the total amount of any 911 levy refunded by a wireless telecommunication provider to a wireless subscriber in respect of a period prior to the particular month,
                                           and
                                        Y     is the aggregate amount of the billing and collection fee that may be deducted by the wireless telecommunication provider in respect of the adjusted aggregate amount of 911 levy in respect of all of a wireless telecommunication provider’s wireless subscribers’ wireless devices connected to services provided by the wireless telecommunication provider for the particular month, determined by the formula,
X  × H G
where
                                                G     is the amount of the 911 levy specified in section 2(1), and
                                                H     is the amount of the billing and collection fee specified in section 3(1).
(2)  An amount claimed by a wireless telecommunication provider on a return under item D, E or F for a particular month or deducted by a wireless communication provider from a remittance for that month may not be claimed by a wireless telecommunication provider on a subsequent return or deducted by a wireless telecommunication provider from a subsequent remittance.
(3)  The wireless telecommunication provider shall submit the return and remit the amount determined under subsection (1) to the Minister no later than 28 days after the end of the month to which the return and the amount determined under subsection (1) relate.
(4)  A return must be submitted to the Minister whether or not the amount calculated under subsection (1) is nil for the particular month, unless the Minister notifies the wireless telecommunication provider in writing that a return is not required for any particular month.
(5)  The amount determined under subsection (1) shall be remitted to the Minister by electronic funds transfer in the manner specified by the Minister.
Refund of overpayment of 911 levy
9(1)  If a wireless telecommunication provider collects a 911 levy in excess of the amount required under section 2, the wireless telecommunication provider shall
                               (a)    credit the overpayment to the wireless subscriber’s account, or
                              (b)    refund the overpayment to the wireless subscriber.
(2)  If a wireless telecommunication provider refunds the overpayment of a 911 levy under subsection (1) that was remitted to the Minister under section 8, the refund may be deducted from a subsequent remittance of a 911 levy under section 8.
Refund of over‑remittance of 911 levy
10(1)  If a wireless telecommunication provider remits an amount in excess of the amount that should have been remitted under section 8, the Minister may
                               (a)    credit the surplus amount to the wireless telecommunication provider’s account, or
                              (b)    refund the surplus to the wireless telecommunication provider.
(2)  An application for a refund shall be made in the form and manner specified by the Minister and shall be accompanied by any information required by the Minister.
Assessment or reassessment of 911 levy
11(1)  The Minister may
                               (a)    assess or reassess any 911 levy required to be remitted by a wireless telecommunication provider within 4 years from the end of the month in which the 911 levy was to be remitted, and
                              (b)    assess interest and penalties in addition to the 911 levy payable.
(2)  Notwithstanding subsection (1), if a wireless telecommunication provider
                               (a)    has made any misrepresentation that is attributable to neglect, carelessness or wilful default,
                              (b)    has committed a fraud in making a return or in supplying any information under the Act or this Regulation, or
                               (c)    has failed to disclose any relevant information,
the Minister may assess or reassess any 911 levy required to be remitted and assess interest at any time the Minister considers reasonable.
(3)  Liability for a 911 levy imposed by the Act is not affected by an incorrect or incomplete assessment or reassessment or by the fact that no assessment or reassessment has been made.
(4)  The Minister is not bound by a return or information delivered by or on behalf of any person under the Act or this Regulation and may, notwithstanding a return or information so delivered, or if no return or information has been delivered, assess or reassess the 911 levy payable under the Act.
Estimate of 911 levy by Minister
12(1)  Notwithstanding section 11, if a wireless telecommunication provider fails to remit to the Minister the amount that should have been remitted under section 8, the Minister may make an estimate of the amount that should have been remitted by the wireless telecommunication provider.
(2)  The Minister may, at any time the Minister considers reasonable, assess any amount estimated under subsection (1).
(3)  An amount determined under subsection (1) or assessed under subsection (2) is deemed to be the amount that the wireless telecommunication provider was required to remit under section 8.
Payment of assessment or reassessment
13   Every person assessed or reassessed under section 11 or 12 shall, within 30 days after the service of the notice of assessment or reasssessment, pay the amount assessed or reassessed against the person whether or not an objection to the notice of assessment or reassessment is outstanding.
Late filing penalty
14(1)  If a wireless telecommunication provider fails to file a return as and when required by this Regulation, the Minister may assess against the wireless telecommunication provider a penalty as follows:
                               (a)    for a return that is filed within 4 days from the required filing date, $25 for each day of default;
                              (b)    for a return that is filed after 4 days from the required filing date, the lesser of
                                        (i)    the amount required to be remitted pursuant to section 8 unpaid as at the required filing date, and
                                      (ii)    $25 for each day of default
to a maximum of $1000.
(2)  Notwithstanding subsection (1)(b)(i), the amount of a penalty under subsection (1)(b) may not be less than $100.
Interest
15(1)  Simple interest is payable by a wireless telecommunication provider in respect of
                               (a)    any amount required to be remitted that the wireless telecommunication provider fails to remit in accordance with the Act and this Regulation, and
                              (b)    a penalty that the wireless telecommunication provider is liable to pay under the Act or this Regulation that the wireless telecommunication provider fails to pay in accordance with the Act and this Regulation.
(2)  Interest under subsection (1) is payable at the rate prescribed for the purposes of assessing interest on unpaid tax balances under the Alberta Corporate Tax Act.
Waiver or cancellation of penalties or interest
16   Notwithstanding the Financial Administration Act, the Minister may, on application by a wireless telecommunication provider within 4 years from the end of the month in which a penalty or interest is assessed against the wireless telecommunication provider,
                               (a)    waive or cancel all or any portion of any penalty or interest payable under this Regulation by the wireless telecommunication provider, or
                              (b)    refund all or any portion of any penalty or interest paid under this Regulation by the wireless telecommunication provider.
Notice of objection
17(1)  A wireless telecommunication provider that objects to a notice of assessment or reassessment under section 11 or 12 may, within 90 days after the day of mailing of the notice, serve on the Minister a notice of objection in the form and manner specified by the Minister setting out the reasons for the objection and the relevant facts.
(2)  A notice of objection under this section shall be served by recorded mail addressed to the Minister.
(3)  The Minister may accept a notice of objection under this section notwithstanding that it was not served in the manner required by subsection (2).
(4)  On receipt of a notice of objection, the Minister shall with all due dispatch reconsider the amount contained in the notice of assessment or reassessment and shall vacate, confirm or vary the amount contained in the notice of assessment or reassessment, and shall notify the wireless telecommunication provider of the Minister’s decision in writing.
(5)  The Minister’s written decision in respect of a notice of objection is final.
Extension of time by the Minister
18(1)  Where no notice of objection has been served under section 17 within the time limited by that provision for doing so, the wireless telecommunication provider may apply to the Minister for an extension of time for serving the notice of objection.
(2)  An application made under subsection (1) shall set out the reasons why the notice of objection was not served within the time otherwise limited by this Regulation for doing so.
(3)  An application made under subsection (1) shall be served by recorded mail addressed to the Minister and accompanied with a copy of the notice of objection.
(4)  The Minister may accept an application under this section notwithstanding that it was not served in the manner required by subsection (3).
(5)  On receipt of an application made under subsection (1), the Minister shall with all due dispatch consider the application and grant or refuse it and notify the wireless telecommunication provider of the decision in writing.
(6)  Where an application made under subsection (1) is granted, the notice of objection is deemed to have been served or made on the day the decision of the Minister is provided to the wireless telecommunication provider.
(7)  No application shall be granted under this section unless
                               (a)    the application is made within one year after the expiration of the time otherwise limited by this Regulation for serving a notice of objection, and
                              (b)    the wireless telecommunication provider demonstrates that
                                        (i)    within the time otherwise limited by this Regulation for serving the notice, the wireless telecommunication provider
                                              (A)    was unable to act or to instruct another to act in the wireless telecommunication provider’s name, or
                                              (B)    intended in good faith to object to the notice of assessment or reassessment,
                                      (ii)    given the reasons set out in the application and the circumstances of the case, it would be just and equitable to grant the application, and
                                     (iii)    the application was made as soon as circumstances permitted.
Retention of documents
19(1)  Every wireless telecommunication provider must keep records and books of account in a form and containing information that will readily enable the Minister to make an accurate determination of the 911 levy billed and collected or to be billed and collected pursuant to section 4 of the Act, and reported and remitted pursuant to section 8.
(2)  Records and books of account required to be kept under subsection (1) shall be
                               (a)    kept at the wireless telecommunication provider’s place of business or residence in Alberta, or
                              (b)    at a place in Alberta or elsewhere approved by the Minister under any terms and conditions the Minister may impose.
(3)  Records and books of account required to be kept under subsection (1) shall be retained for a minimum of 6 years after the date on which the records and books of account were made.
Audits and inspections
20(1)  For the purposes of ensuring that the Act and this Regulation are being complied with, the Minister may, at any reasonable time, make or cause to be made an audit or inspection of the records and books of account of any wireless telecommunication provider.
(2)  If the Minister requests, each wireless telecommunication provider shall make available to the Minister its records and books of account for the purpose of audit or inspection under subsection (1).
(3)  The Minister may, without warrant, during normal business hours or at any other reasonable time, enter upon any premises or place where any wireless telecommunication provider carries on business or where any records of a wireless telecommunication provider are kept to audit, inspect or examine any account, record, paper, document, invoice, record‑keeping device, voucher, letter, electronic mail, or any other document or thing that is related or may relate in any way to the billing or collection of a 911 levy or the payment of the 911 levy or an amount in respect of that 911 levy.
(4)  The Minister, on entering upon any premises or place referred to in subsection (3), may require the owner, employee or agent of the wireless telecommunication provider to provide all reasonable assistance with the audit or inspection and to answer all proper questions relating to the audit or inspection either orally or on oath or by statutory declaration, and for that purpose to require the owner or employee to attend at the premises or place during the course of the audit.
(5)  A wireless telecommunication provider and any person who is an officer, employee or agent of the wireless telecommunication provider shall
                               (a)    answer all of the questions of the Minister relating to any of the matters in this section, and
                              (b)    produce for inspection such records, documents and other things as are required by the Minister.
(6)  The Minister may, in the course of an audit or inspection, inspect, examine and make copies of or temporarily remove books, records, reports, documents or other things that are relevant to determine if persons required to comply with the Act and this Regulation are complying with the Act and this Regulation.
(7)  When any books, records, reports, documents or other things are removed under subsection (6), the Minister
                               (a)    shall give a receipt for them to the person from whom they were taken,
                              (b)    may make copies of, take photographs of or otherwise record them, and
                               (c)    shall, within a reasonable time, return them to the person to whom the receipt was given.
Communication, collection and use of information
21(1)  Except as authorized by this section, the Minister shall keep confidential all information obtained by the Minister under the Act and this Regulation.
(2)  The Minister may disclose information about a wireless telecommunication provider or a wireless subscriber where the information is required by the person to whom it is disclosed
                               (a)    for the purposes of complying with the Act or this Regulation, or
                              (b)    to determine if the wireless telecommunication provider or the wireless subscriber is complying with the Act or this Regulation.
(3)  The Minister may collect and use information about a wireless telecommunication provider or a wireless subscriber that is reasonably necessary for the administration and enforcement of the Act and this Regulation.
(4)  For the purposes of subsections (1) to (3), “information” includes personal information.
(5)  The Minister may publish or disclose to any person for any purpose information collected under the Act or this Regulation that
                               (a)    is readily available,
                              (b)    is in a summarized or statistical form, and
                               (c)    cannot, directly or indirectly, be associated with or identify a particular person.
(6)  The Minister may collect and use information that is necessary for the purposes of formulating or analyzing fiscal policy.
Offence re documents and records
22   Any person who
                               (a)    makes, participates in, assents to or acquiesces in the making of false or deceptive statements in a return, statement, record or other document delivered or made under the Act or this Regulation,
                              (b)    destroys, alters, mutilates or disposes of the records of a person required to keep records under the Act or this Regulation,
                               (c)    makes or assents to or acquiesces in the making of false or deceptive entries or omits or assents to or acquiesces in the omitting of material particular to those records,
                              (d)    wilfully evades or attempts to evade compliance with the Act or this Regulation, or
                               (e)    conspires with any person to commit an offence described in clauses (a) to (d)
is guilty of an offence and, in addition to any other penalty provided by the Act, is liable to a fine of not more than 300% of the amount sought to be evaded.
Expiry
23   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 March 31, 2021.
Coming into force
24   This Regulation comes into force on the coming into force of section 12 of the Emergency 911 Act.