When must I appeal an Alberta assessment officer’s decision?

Within one month after the assessment officer’s decision, file and serve Form 46, the required record or transcript-order confirmation, and any further written argument under Rule 10.44(4).

Responsible actor. A party appealing an assessment officer’s decision under Division 2 or Rule 9.35.

The date of the assessment officer’s actual decision.

An assessment decision under Rule 9.35 can fall within Rule 10.44(1). Its procedure is not the review officer’s Form 43 procedure.

Alberta Court of King’s Bench appeal procedure. File and serve Form 46, the Rule 10.44(3) record or permitted transcript-order confirmation, and further written argument. An assessment decision under Rule 9.35 can fall within Rule 10.44(1). Its procedure is not the review officer’s Form 43 procedure. This ordinary branch requires the established actor, effective event and no operative varying direction. Unsupported holiday, closure and method facts require separate review.

1. File and serve Form 46, the Rule 10.44(3) record or permitted transcript-order confirmation, and further written argument.
2. Establish the actual filing, service, hearing or listing event from the accepted document and proof.
3. Rule 13.3 excludes the event or hearing date and counts consecutive calendar days. Its information note illustrates ten days before May 15 as May 5; it does not require ten intervening days. Rule 13.4 uses the same-numbered date for months, ending on the last day when that number does not exist. Its nonleap anniversary rule uses February 28 for a February 29 event.
4. Check each required act’s actual holiday or closure boundary and any operative variation.

Rule 13.3 excludes the event or hearing date and counts consecutive calendar days. Its information note illustrates ten days before May 15 as May 5; it does not require ten intervening days. Rule 13.4 uses the same-numbered date for months, ending on the last day when that number does not exist. Its nonleap anniversary rule uses February 28 for a February 29 event.

Interpretation Act section 22(1) addresses expiry on a defined holiday; section 22(2) separately addresses closure of the actual required office or place. Section 28(1)(x) includes Sundays and specified holidays, but does not make every Saturday a holiday. A registry closure is not an automatic service extension. A backward minimum interval must remain satisfied. Actual proclaimed holidays, unsupported closures or an unestablished service method require separate review.

Fictitious example

The date of the assessment officer’s actual decision is established on Friday, October 2, 2026. The event is effective under the actual governing method, rather than proposed dispatch or informal knowledge. Established ordinary actor and branch, effective filing and service as required, no varying direction, no additional proclamation or closure, and no independent earlier statutory bar.

Fictitious established facts. These examples do not establish eligibility, effective service, relief or a direction.

Actual actor and procedural branch

File and serve Form 46, the Rule 10.44(3) record or permitted transcript-order confirmation, and further written argument. An assessment decision under Rule 9.35 can fall within Rule 10.44(1). Its procedure is not the review officer’s Form 43 procedure.

Material qualification

An assessment decision under Rule 9.35 can fall within Rule 10.44(1). Its procedure is not the review officer’s Form 43 procedure.

Actual variation

Rule 13.5 permits party agreement unless the Court orders or a rule provides otherwise, and permits actual court variation before or after expiry. Part 14’s bar on party agreement does not apply merely because this is a King’s Bench appeal. Establish the actual agreement or order and its scope.

Required-act boundary

Interpretation Act section 22(1) addresses expiry on a defined holiday; section 22(2) separately addresses closure of the actual required office or place. Section 28(1)(x) includes Sundays and specified holidays, but does not make every Saturday a holiday. A registry closure is not an automatic service extension. A backward minimum interval must remain satisfied. Actual proclaimed holidays, unsupported closures or an unestablished service method require separate review.

• Alberta Court of King’s Bench appeal procedure. File and serve Form 46, the Rule 10.44(3) record or permitted transcript-order confirmation, and further written argument. An assessment decision under Rule 9.35 can fall within Rule 10.44(1). Its procedure is not the review officer’s Form 43 procedure. This ordinary branch requires the established actor, effective event and no operative varying direction. Unsupported holiday, closure and method facts require separate review.
• An assessment decision under Rule 9.35 can fall within Rule 10.44(1). Its procedure is not the review officer’s Form 43 procedure.

• File and serve Form 46, the Rule 10.44(3) record or permitted transcript-order confirmation, and further written argument.
• An assessment decision under Rule 9.35 can fall within Rule 10.44(1). Its procedure is not the review officer’s Form 43 procedure.
• Rule 13.5 permits party agreement unless the Court orders or a rule provides otherwise, and permits actual court variation before or after expiry. Part 14’s bar on party agreement does not apply merely because this is a King’s Bench appeal. Establish the actual agreement or order and its scope.
• Retain the operative document, accepted filing and effective service evidence.
• File and serve Form 46, the Rule 10.44(3) record or permitted transcript-order confirmation, and further written argument. Establish actual filing acceptance at the proper King’s Bench registry and effective service on every required recipient. The Court of Appeal’s CAMS direction does not govern this King’s Bench step. Retain filing acceptance, service proof and any actual relief separately; dispatch or a requested extension is not completion.