The Corporate Tax & Regulatory Affairs group has responsibility for compliance and interpretation in the areas of:
- commodity taxes, such as federal sales taxes, customs duties, and provincial fuel taxes;
- corporate income tax issues including employees' taxable benefits and donation receipts; and
- matters before agencies that regulate the activities of monopoly utilities services such as the Alberta Utilities Commission (AUC) and the Canadian Radio and Telecommunications Commission (CRTC).
The Corporate Tax group has corporate responsibility for overall compliance and interpretation in the area of corporate taxes. This includes federal sales and excise taxes, customs duties, and provincial fuel taxes.
In addition, the Corporate Tax division is responsible for interpretation of Corporate Income Tax issues, specifically employees' taxable benefits, donation receipts, and Non-Resident Withholding Taxes.
Guidance is provided to City staff to ensure that the minimum legal amount of commodity taxes is paid by the Corporation. This function provides a focal point through which commodity tax queries, rulings, payments, refunds, research, audits and appeals can be coordinated or resolved.
Gas and electric utilities policy
Regulatory Affairs also submits policy positions to the Provincial Government related to evolving government policy on energy deregulation. With changes in progress on both the Gas Utilities Act and the Electric Utilities Act, there have been many concerns raised by the proposed acts and their supporting regulations.
Regulatory Affairs provides internal consulting service to the Corporation in relation to energy and telecommunications matters. Consulting includes advice, support and coordination to assist senior leadership in maintaining The City's revenue streams and enhancing The City's economic position in relation to energy and utilities.
Regulatory Affairs monitors energy and telecommunications markets and legislative changes, analyzes the implications for the Corporation and information to ensure the Corporation meets its legislative and budget responsibilities.
Calgary City Council through the Gas, Power and Telecommunications Committee directs Regulatory Affairs in carrying out interventions on regulatory proceedings related to gas and power and telecommunications regarding telephone rates. Council pursues the interests of just and reasonable telephone rates for Calgarians, seeking transparency of information, fair process and outcomes, and prudent costs and rates. The City also participates in regulatory hearings to protect its interests regarding franchise fees, rights of way, and other matters affecting its ability to deliver municipal services to Calgarians.
Contact Corporate Tax & Regulatory Affairs
Richard Mount, Manager
Franchise fees - Bill 203: The Municipal Government (Local Access and Franchise Fees) Amendment Act, 2010