Municipal Bonuses and Tax Exemptions to Entice Private Developments

  • F. A. Laux

Abstract

The author examines the history and case law of municipal councils granting bonuses and tax exemptions to private businesses in Alberta. He then considers the effect of the recent repeal of s. 443 of the Municipal Government Act. The author concludes that the rule prohibiting such aid to entice private businesses to establish, continue, or expand enterprises in the community remains alive and well in Alberta.
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