A January without winter. Home to Canada's next prime minister. And now, the $400 in Ralphbucks have started arriving in the mailboxes of every man, woman and child.

These are heady days in Alberta.

"Congratulations, and thank you for helping build this province," reads a short letter from Alberta Premier Ralph Klein, which is attached to the resource rebates that people here have been anticipating for months.

About 2.3 million cheques will be mailed out in stages -- in a bid to deter mail theft -- as the government earmarks about $1.4-billion of its estimated $8.7-billion surplus for everyone in the province. The recently dead and currently homeless are included, but prisoners are excluded.

Banks were reportedly besieged with residents looking to cash their cheques immediately, and some branches were short on hundred-dollar bills, instead offering wads of twenties. While some Albertans are being altruistic -- the group Prosperity in Perspective is encouraging people to donate the money to various charities -- others are revelling in the one-time windfall. One man at a casino on the weekend called the cash "play money," his words appearing in a blaring newspaper headline.

The Klein government has taken flak from opposition parties, taxpayers groups and charities for blowing so much on one-time rebates for individuals rather than investing it in infrastructure or other worthy causes.

But Mr. Klein, once deemed the king of cost cutting, has been quick to point out that the bulk of Alberta's oil-and-gas-fuelled surplus will be invested into capital projects in the province.

Besides, there may be a lot more resource revenue on its way.

Jeff Rubin, chief economist at CIBC World Markets, has projected a $19-billion surplus for Alberta this year based on high oil and natural-gas prices.

Regardless, folks are taking advantage while they can because one thing Albertans know from experience is that boom has a habit of going bust.

Even before their $1,200 in rebates arrived last week, the Janzens in Calgary had settled on how they would spend their windfall.

Richard Janzen is donating his $400 to the Faith Lutheran Church, mostly because his family worships there, but also because he'll receive a tax credit. His wife, Hanna, is going to use her $400 for home renovations. And their son, three-month-old Jonah, will be getting a new car seat and a baby backpack carrier from his cheque.

"We were going to put Jonah's money into his RESP, but we're already getting $500 from the provincial government for that, so we decided to spend this money to improve his short-term quality of life," said Mr. Janzen, adding with a laugh: "Whaddaya mean you want to leave the house?" (As part of Alberta's 100th birthday celebrations last year, the province announced its Centennial Education Savings Plan, which will see $500 go into a Registered Education Savings Plan of every child born to residents in 2005 and thereafter.)

Businesses in Alberta are also trying to cash in on the resource rebates.

The Brick Warehouse Corp. is promising to double the resource rebates to $800 if customers spend $2,000 or more on furniture or mattresses. The company began airing a cheeky television commercial last week, which shows a Ralph Klein look-alike signing a monstrous stack of cheques.

Sears Canada Inc. unveiled a promotion that allows cheque-holders to exchange their rebate for a $440 Sears gift card. Fairmont Hotels & Resorts Inc. launched a "Thanks, Ralph!" promotion with packages at its Alberta hotels.

ATB Financial announced that customers could invest their rebates in an 18-month term "Prosperity GIC" with a lower-than-usual minimum of $400 and no maximum.

A pay-it-forward campaign is making the rounds through the province as charities urge residents to donate their new funds.

The Calgary Philharmonic Orchestra is asking Albertans to give their cheques to its HeartStrings program, which provides concert tickets to charities that give tickets to people who might not otherwise get the chance to listen to a live professional orchestra.

"I don't want to guilt anyone into it, but we have a wonderful program," said Lori Crawford, the CPO's marketing and sales director.

A couple from Bragg Creek, Alta., has set up a Ralphbucks website, which sells T-shirts and other souvenir items (10 per cent of sales are to be donated to charities) and provides links to retailers and charities.

Alberta Liberal MLA Hugh MacDonald has already donated his cheque to the Edmonton Bissell Centre, which offers support to low-income adults and families.

"There are unfortunately many people who cannot participate in Alberta's prosperity," Mr. MacDonald said.

To qualify for a rebate, recipients must be an Alberta resident as of Sept. 1, 2005 and have filed a 2004 tax return. (Those who died in 2005 will receive cheques payable to their estate, and about 700,000 children will receive the rebate through their primary caregiver.)

Those who believe they have been missed in the cheque run should wait until Feb. 10 before calling the government, Finance Department spokesman Ryan Cromb said.

Another cheque run will be made in March, and residents have until the end of this year to file their 2004 taxes to qualify.

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