EDMONTON — Finance Minister Nate Horner proposed legislation on Tuesday to implement Budget 2026 changes, such as merging caregiver and infirm-dependent credits, raising Alberta’s tourism levy to 6%, clarifying the data centre energy levy, and measures meant to cut red tape and boost oversight. "As Alberta’s economy grows, our legislation needs to keep pace," said Horner. "These changes modernize key frameworks, support investment and help financially reinforce the province so we can continue delivering quality services for Albertans.”.Bill 17 proposes amendments to the Alberta Personal Income Tax Act by merging the province's caregiver credit and infirm-dependent credit into a single Alberta Caregiver Credit, effective January 2027. The provincial government claims that this merger will align the credit with similar structures in Ontario and BC, as well as the Canada Caregiver Credit. According to Budget 2026, the Alberta Caregiver Credit will be available to all Albertans caring for an adult relative who is dependent on them due to a mental or physical infirmity. Changes made under the new system will allow individuals to claim credit for caring for an infirm spouse. However, they will not be able to receive credit for non-infirm seniors or parents who live with them. "There will be people that will no longer be eligible for the credit, but as part of this budget on prioritizing and going where the need is the greatest, you know, those people that are caring for an infirm spouse will be eligible for the credit," Horner said..The proposed bill also implements the increase in Alberta's tourism levy from 4% to 6%, as announced in Budget 2026. These funds will ensure that tourists pay their share for the services and resources they use while in Alberta, such as highways, emergency healthcare, public safety, and tourism infrastructure. The levy will be applied to short-term accommodations, such as hotels and rental properties. "We know why we did this. I think it's clear to all Albertans why we did this," Horner said. "A $9.4 billion deficit, we're looking at expense. We're looking at revenue, vehicle rental tax, this increase to the tourism levy, have the benefit that a lot of the tax will be paid by the visitor economy."Budget 2026 projects that an additional $66 million will be generated from the rate increase, bringing the levy's total revenue to $200 million. .Bill 17 also clarifies that power not drawn from the grid will not disqualify a centre from the zero per cent rate on Alberta's data centre levy, and rates will be calculated based on the actual amount of energy consumed from the province's power grid. Data centre levy rates can be as high as 2%, and they can be lowered based on the centre's ability to minimize impact on Alberta's power grid. According to Minister of Technology and Innovation Nate Glubish this decision is not new."This is not a new policy," said Glubish. "This is not a tax break. This is a return to the policy that was always intended. The grid is protected by the existing rules that were already in place."In the fall assembly session their were concerns raised about centre's being able to claim they would not use power from Alberta's grid, and sign a contract based on the claim, but still grab power from the grid under the table. A temporary house amendment was instituted while the government looked into the concern. However, later analysis found that the concern was not valid, and the existing regulations already prevented the scenario from happening. "No data center can draw power from the grid without a contract, and no such contract would be approved unless the appropriate levy, 1% or 2%, depending on the facility's reliance, was already in place," Glubish said."The loophole we were worried about was already closed by existing electricity legislation by the Alberta electrical systems operator and the Alberta Utilities Commission.".Other actions under Bill 17 included amendments to the Child, Youth and Family Enhancement Act by removing the authority for payments under the Child and Youth Support program, which was discontinued in September 2025.“This legislative change will allow us to focus our efforts on programs that have the most impact on the well-being and safety of children and youth right across the province," said Minister of Children and Family Services Searle Turton."Our government will continue to make the choices that are focused on the programs and supports that matter to Alberta and take decisive action.”The provincial government said support programs such as the Alberta Child and Family Benefit, the Alberta Child Health Benefit, the Canada Child Benefit, and other resources from Family Resource Networks will remain in place. Bill 17 would also amend the Employment Pension Plans Act. The Finance Ministry claims that those amendments are intended to update Alberta's workplace pension legislation, cut red tape, and simplify employers' ability to administer their plans. If passed, Bill 17 will also amend the Credit Union Act and the Loan and Trust Corporations Act to modify regulations, reduce administrative burden, and increase oversight. The provincial government claims that this is meant to support a "stable, well-functioning financial sector."
