February 25, 2025
Dear Chief Administrative Officers:
Municipal Affairs and the Alberta Energy Regulator (AER) continue to work together to implement the Tax Arrears Monitoring Process to collect oil and gas tax arrears information from municipalities to support the implementation of Ministerial Order 096/2024. With support and input from rural municipalities, information is compiled and verified by Municipal Affairs and sent to the AER to monitor the municipal tax obligations and performance of licensees.
Beginning with the March 2025 intake, the data collection forms for municipalities have been simplified to only collect total tax arrears instead of tax levies, penalties and total arrears. Starting with the June intake, additional information will be requested regarding any changes to the tax arrears amounts reported in the previous submission. The additional information will identify the reason for change in tax arrears amounts and will not require any additional calculations.
Attached for your reference is a fact sheet and the tax arrears spreadsheet.
Please only include 2024 tax year and earlier arrears in your submission. Unpaid 2025 taxes do not meet the definition of tax arrears until after December 31, 2025.
Tax arrears notification forms may be submitted any time, but only the forms received by March 15, 2025, will be included on the updated list provided to the AER on March 31, 2025. Your attention and response are greatly appreciated.
Ethan Bayne
Assistant Deputy Minister
Municipal Assessment and Grants
Attachments: