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Canada · Alberta appeal procedures

How long may I take to file an Alberta assessment appeal argument?

If the respondent wishes to make written argument, Rule 10.44(5) requires it to be filed and served within 10 days after service of the notice of appeal.

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Read why no date is calculated
Period
Conditional ten-day period for written argument the respondent wishes to make. This source guide preserves the optional choice and does not sell a mandatory filing date.
Trigger
Effective service of the Form 46 notice of appeal
Rule
Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)
Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)

Official Alberta Rules of Court PDF published June 2026, including AR 79/2026, acquired October 8, 2026. The retained 2026 Gazette cumulative index and September 29 issue were checked for later listed amendments. Interpretation Act PDF is current as of September 1, 2025.

Source guide · No automated date

Check the applicable procedure

Conditional ten-day period for written argument the respondent wishes to make. This source guide preserves the optional choice and does not sell a mandatory filing date.

Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)

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How long may I take to file an Alberta assessment appeal argument?

If the respondent wishes to make written argument, Rule 10.44(5) requires it to be filed and served within 10 days after service of the notice of appeal.

Responsible actor. The respondent choosing to make written argument on an assessment officer appeal.

Effective service of the Form 46 notice of appeal.

The appellant serves Form 46 but the respondent chooses to make no written argument. This conditional provision does not compel a new argument.

Alberta Court of King’s Bench appeal procedure. Establish whether written argument will be made and, if so, file it and serve the appellant within the applicable period. The appellant serves Form 46 but the respondent chooses to make no written argument. This conditional provision does not compel a new argument. Conditional ten-day period for written argument the respondent wishes to make. This source guide preserves the optional choice and does not sell a mandatory filing date.

Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)

How does this provision count time?

  1. Establish whether written argument will be made and, if so, file it and serve the appellant within the applicable period.
  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.

Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)

Which facts prevent one automatic date?

Conditional ten-day period for written argument the respondent wishes to make. This source guide preserves the optional choice and does not sell a mandatory filing date.

ResultRead the operative provision and establish the applicable branch.

The appellant serves Form 46 but the respondent chooses to make no written argument. This conditional provision does not compel a new argument. If the respondent wishes to make written argument, Rule 10.44(5) requires it to be filed and served within 10 days after service of the notice of appeal. No automatic computed or purchasable date. Establish the actual applicable procedural branch.

Which conditions and exceptions apply?

Actual actor and procedural branch
Establish whether written argument will be made and, if so, file it and serve the appellant within the applicable period. The appellant serves Form 46 but the respondent chooses to make no written argument. This conditional provision does not compel a new argument.
Material qualification
The appellant serves Form 46 but the respondent chooses to make no written argument. This conditional provision does not compel a new argument.
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 Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)
  • Alberta Court of King’s Bench appeal procedure. Establish whether written argument will be made and, if so, file it and serve the appellant within the applicable period. The appellant serves Form 46 but the respondent chooses to make no written argument. This conditional provision does not compel a new argument. Conditional ten-day period for written argument the respondent wishes to make. This source guide preserves the optional choice and does not sell a mandatory filing date.
  • The appellant serves Form 46 but the respondent chooses to make no written argument. This conditional provision does not compel a new argument.

What must the responsible actor complete?

Questions about this procedure

How long may I take to file an Alberta assessment appeal argument?

What event starts the assessment appeal optional response period?

Effective service of the Form 46 notice of appeal. Preserve evidence of that event; The appellant serves Form 46 but the respondent chooses to make no written argument. This conditional provision does not compel a new argument.

Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)

What must I complete for this assessment appeal optional response procedure?

Establish whether written argument will be made and, if so, file it and serve the appellant within the applicable period.

Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)

Must every respondent write an argument?

The provision applies to any written argument the respondent wishes to make. It does not require every respondent to prepare argument.

Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)

Does the officer’s decision start the ten days?

No. The response period runs after service of the notice of appeal.

Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)

Must chosen argument also be served?

Yes. Rule 10.44(5) requires filing and service on the appellant.

Alberta Rules of Court, Rule 10.44 (official PDF p. 236)

Is this the review officer response?

No. The separate review officer response is Rule 10.26(5). Establish the actual officer and appeal form.

Alberta Rules of Court, Rule 10.26 (official PDF p. 226)

Official sources and review

Provisions used (7)
Provisions used in this guide
ProvisionPurpose
Alberta Rules of Court, Alta Reg 124/2010, r 10.44(5) (official PDF p. 237)Check the identified procedure, event, counting rule or qualification
Alberta Rules of Court, Rules 13.2–13.5, counting and variationCheck the identified procedure, event, counting rule or qualification
Interpretation Act, section 22, holiday and place-of-act expiryCheck the identified procedure, event, counting rule or qualification
Interpretation Act, section 28(1)(x), holiday definitionCheck the identified procedure, event, counting rule or qualification
Interpretation Act, RSA 2000 c I-8, sections 22 and 28(1)(x)Check the identified procedure, event, counting rule or qualification
Alberta Rules of Court, Rule 10.44 (official PDF p. 236)Check the identified procedure, event, counting rule or qualification
Alberta Rules of Court, Rule 10.26 (official PDF p. 226)Check the identified procedure, event, counting rule or qualification
Read the official controlling provision

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