About Tax and Revenue Administration

Updates from TRA

• Tax and Revenue Administration Client Self-Service (TRACS) updated video: Enrolling in TRACS (TRA Client Self-Service) – November 2023
• AITE registration instruction guide (PDF, 628 KB) – November 2023
• Tourism Levy Special Notice Vol. 7 No. 19 – Amendments to the Tourism Levy Act and Regulation – November 2023
• Unclaimed Property information circulars – November 2023:
  • Information Circular UP-1R4 – Overview of the Alberta Unclaimed Property Program
  • Information Circular UP-2R6 – Information for Property Holders
• International Fuel Tax Agreement (IFTA) updated video: How to file the IFTA Quarterly Tax Return – November 2023
• Corporate Income Tax forms updated – October 2023
  • AT1 – Alberta Corporate Income Tax Return for 2004 and Subsequent Taxation Years
  • AT1 Schedule 2 (Form AT271) – Alberta Income Allocation Factor
• Tobacco Tax updated – September 2023
  • Special Notice Vol. 3 No. 20 – Appointment of Alberta Tobacco Tax Collectors
• Health Cost Recovery Information Circular updated – August 2023
  • MV-1R7 – Administration of the Health Cost Recovery Program
• Emergency 911 Levy Information Circular updated – August 2023
  • E911-1R2 – Administration of the Emergency 911 Levy
• Corporate Income Tax Information Circular updates – August 2023:
  • CT-2R10 – Corporate Income Tax Filing and Payment Requirements
  • CT-3R6 – Corporate Income Tax Assessments, Audits and Dispute Resolution
• Tourism Levy Information Circular TL-2R11 – Information for Operators and Online Brokers – July 2023
• Tourism Levy Special Notice Vol. 7 No. 18 – Update on New Responsibilities of Online Brokers effective July 1, 2023 – June 2023
• IFTA Information Circular IFTA-1R9 – Information for Interjurisdictional Carriers – June 2023
• IFTA video: How to request additional IFTA decals – June 2023
• Fuel Tax Special Notice Vol. 1 No. 47 – Extension of Alberta Fuel Tax Relief to December 31, 2023 – June 2023
• Information Circular MV-1 – Administration of the Health Cost Recovery Program – updated June 2023
• Information Circular TRA-2 – TRA Fairness and Service Pledge – June 2023
• Corporate Income Tax Special Notice Vol. 5 No. 63 – Allocation of Immediate Expensing Limit Between Associated Corporations – June 2023 
• Corporate Income Tax form AT1 Schedule 1 (Form AT2) – Alberta Small Business Deduction – April 2023
• Corporate Income Tax form – AT1 Schedule 13 (Form AT13) – Alberta Capital Cost Allowance (CCA) (PDF, 245 KB) – April 2023
• Unclaimed Property forms – April 2023:
• • AT4954 – Notice of Objection
  • AT4980 – Request for Extension
• Tobacco Tax updates – April 2023:​
  • Special Notice Vol. 3 No. 19 – Alberta Tobacco Tax Program Changes Effective October 1, 2023
  • Information Circular TTA-1R6 – Overview of the Alberta Tobacco Tax Program
  • Information Circular TTA-2R5 – Information for Tobacco Tax Collectors, Wholesalers, Importers and Retailers
  • Tobacco Tax Memo File Format and Processing Instructions
• Unclaimed Property information circulars – April 2023:
  • Information Circular UP-3R3 – Information for Persons Searching and Making a Claim for Unclaimed Property
• Corporate Income Tax information circulars – March 2023:
  • CT-1R1 – Overview of the Alberta Corporate Income Tax Program
  • CT-4R8 – Insurance Premiums Tax
  • IEG-1R2 – Alberta Innovation Employment Grant
• Representatives: How to Access TRACS (PDF, 130 KB) – March 2023
• Tobacco Tax video: How to complete the Tobacco Tax Registration – March 2023
• Special Notice Vol. 6 No. 26 – 2023 Assessment Factor – Crown's Right of Recovery Act – January 2023
• Guide to Claiming the Alberta Innovation Employment Grant (PDF, 5.8 MB) – January 2023
• Fuel Tax and Tobacco Tax Rate Chart – January 2023

Overview

Tax and Revenue Administration (TRA) administers the following programs:

• Alberta Indian Tax Exemption (AITE)
• Corporate income tax
• Emergency 911 Levy
• Freehold Mineral Tax
• Fuel tax
• Goods and Services Tax (GST) in Alberta
• Health Cost Recovery
• Insurance Premiums Tax
• Tobacco tax
• Tourism levy
• Unclaimed property

To assist our clients to comply with legislation, this site incorporates many public TRA documents explaining the legislation and providing specific compliance information. Every effort has been made to ensure the contents of the publications found on this site are accurate. However, if any discrepancy should occur between the publications and governing legislation, the legislation takes precedence.

For more information, see the following information circulars:

• TRA-1 – Introduction to Tax and Revenue Administration – December 2021
• TRA-2 – TRA Fairness and Service Pledge – June 2023
• TRA-3 – Alberta Commodity Tax Acts – Voluntary Disclosures – November 2018

TRA video library

The following videos are available in the YourAlberta Taxes and Levies playlist.

MyAlberta Digital ID has rebranded to Alberta.ca Account. Videos with references to MyAlberta Digital ID will be updated on an ongoing basis to align with the rebranding to the Alberta.ca Account.

All tax and levy programs and TRACS (TRA Client Self- Service)

• Paying Corporate and Commodity Taxes and Levies Online
• Enrolling in TRACS (TRA Client Self-Service)
• Delegating or deactivating a user in TRACS
• Setting up direct deposit in TRACS
• Submitting documents in TRACS
• Viewing financial transactions in TRACS
• Viewing an assessment or notice of assessment in TRACS
• See Third-party organizations videos in the Corporate income tax section below.

Alberta Indian Tax Exemption

• How to complete the AITE Retailer Registration

Corporate income tax

• Paying Corporate Income Taxes on Time
• Corporate Income Tax – Submitting Documents in TRACS
• Filing Corporate Income Taxes – Top 10 Oversights
• How to make a payment arrangement in TRACS
• TRACS Third-party organizations – What is a TRACS Third-party Organization and How to Enrol
• TRACS Third-party organizations – How to Manage Representatives
• TRACS Third-party organizations – How to Manage Clients
• TRACS Third-party organizations – How to Manage Groups

Fuel tax

• How to complete the Fuel Tax Registration
• How to complete the Fuel Tax Return for Propane Producers and Distributors
• How to complete the Fuel Tax Return for Locomotive Fuel Users
• Who is Eligible for the Tax Exempt Fuel User (TEFU) Program
• How to complete the Tax Exempt Fuel User (TEFU) Registration
• Tax Exempt Fuel User – Non-expiring Certificates

International Fuel Tax Agreement (IFTA)

• How to request additional IFTA decals
• How to complete the IFTA Registration
• How to file the IFTA Quarterly Tax Return
• How does the Fuel Tax Relief impact your IFTA return

Tobacco tax

• How to complete the Tobacco Tax Registration

Tourism levy

• How to complete the Tourism Levy Registration
• How to complete the Tourism Levy Return

Unclaimed Property

• How to Submit an Unclaimed Property Report

TRA general indicators

These indicators have been updated to include data from the 2022-23 fiscal year.

Enquiry responses

TRA website statistics

* Note: The number of unique page views represents the number of page views between April 1, 2022 and March 31, 2023.

TRA video statistics

Corporate income tax indicators

TRA administers the Alberta Corporate Income Tax (CIT) program. The Alberta Corporate Tax Act (ACTA) provides for the calculation of:

• Alberta corporate income tax for corporations with a permanent establishment in Alberta, including Alberta deductions and credits such as the Alberta small business deduction, Alberta foreign investment income tax credit and Alberta political contributions tax credit.
• Insurance premiums tax payable by insurers carrying on the business of insurance in Alberta.

Visit the Corporate Income Tax and Insurance Premiums Tax pages for more information.

The following indicators provide a snapshot of TRA’s 2022-23 fiscal year with respect to the administration of ACTA.

Of CIT returns filed, percentage filed on time

CIT returns filed online using Net file

TRA offers Alberta corporate income tax filers the option of filing returns in electronic format. See more information about Net file.

If you are interested in other electronic self-service options, sign up for TRA Client Self-Service (TRACS), which allows you to view the progress of a return, verify your account balance and update your address.

CIT revenue recorded and returns processed

Total outstanding CIT debt resolved in 2022-23

This indicator represents all payments made to TRA where an active collections case exists. In some cases, payments are received without a collection action being taken on the case.

Growth of pursuable Alberta CIT debt

Pursuable debt represents debt where TRA can take collection action. TRA strives to take collection action on all debt not under dispute, i.e., pursuable. TRA targets a 0% growth rate in the amount of pursuable debt outstanding.

Total CIT debt written-off as a percentage of CIT revenue

Writing off a debt does not forgive or extinguish the legal right of TRA to collect the debt, nor does it release the debtor from the obligation to pay.

Fuel tax indicators

The Alberta Fuel Tax Act is a direct tax on consumers for the purchase of fuel in Alberta. This includes gasoline, diesel and propane, except where the fuel is delivered and consumed outside Alberta. Visit the Fuel tax section for more information.

The following indicator provides a snapshot of TRA’s 2022-23 fiscal year with respect to the administration of the Fuel Tax Act.

Fuel tax revenue recorded

*Note: Fuel tax relief between April 1, 2022 to September 30, 2022 and January 1, 2023 to March 31, 2023

International Fuel Tax Agreement (IFTA)

The International Fuel Tax Agreement (IFTA) is an agreement among American and Canadian jurisdictions that enables uniform collection and distribution of fuel taxes paid by motor carriers traveling in several jurisdictions. See the IFTA page for more information.

The following indicator reflects TRA’s 2022-23 fiscal year with respect to the administration of IFTA.

Alberta Fuel Tax Act: fuel delivered to retailers and independent fuel sellers in Alberta

Fuel volumes delivered in Alberta by fiscal year by product type beginning with the 2018-19 fiscal year. The data will not correspond to financial information reported in the annual report due to timing differences between cash receipts and when the volume is reported.

• Alberta Fuel Tax Act : fuel delivered to retailers and independent fuel sellers in Alberta

Tobacco tax indicators

The Tobacco Tax Act requires all wholesalers and importers in Alberta to be licensed to sell or import tobacco for resale in Alberta. See the Tobacco tax page for more information.

The following indicator provides a snapshot of TRA’s 2022-23 fiscal year with respect to the administration of the Tobacco Tax Act.

Levy indicators

Emergency 911 levy

TRA administers the collection, reporting, and remittance of the 911 levy by wireless telecommunication providers operating in Alberta. Visit the Emergency 911 Levy page for more information.

The following indicator reflects TRA’s 2022-23 fiscal year with respect to the administration of the Emergency 911 Levy.

Tourism levy

Tourism levy is collected and remitted to TRA by the providers of temporary accommodation in Alberta. Visit the Tourism Levy page for more information.

The following indicator provides a snapshot of TRA’s 2022-23 fiscal year with respect to administration of the Tourism Levy Act.

Unclaimed property indicators

The Unclaimed Personal Property and Vested Property Act and Regulation came into force on September 1, 2008. This legislation established a service to Albertans who have lost track of property as a result of business or personal circumstances. A central registry is administered by Tax and Revenue Administration (TRA).

For more information about the administration of Unclaimed Property, please visit the Unclaimed Property page.

The following indicators provide a snapshot of TRA’s 2022-23 fiscal year with respect to the administration of the Unclaimed Personal Property and Vested Property Act.

Links

Other provinces - PST links

• British Columbia PST
• Saskatchewan PST
• Manitoba Retail Sales Tax
• Quebec Sales Tax (English)
• Quebec Sales Tax (French)
• Prince Edward Island Harmonized Sales Tax (HST)
• The Northwest Territories, Nunavut and Yukon do not have a territorial sales tax.

Other provinces - HST links

New Brunswick, Nova Scotia, Newfoundland and Labrador, and Ontario are HST-participating provinces. These provinces harmonized their provincial sales tax with the Goods and Services Tax (GST) and implemented the harmonized sales tax (HST), administered by Canada Revenue Agency (CRA).

To obtain additional HST information for any of the participating provinces, please visit the CRA website.

Sales taxes which may apply to your business

British Columbia Provincial Sales Tax rules

• B.C. Provincial Sales Tax
  • Find out if your Business from Outside BC is required to pay and collect BC PST.
  • If you are a real property contractor doing business in BC - see the contractor specific bulletins and video.
• B.C. Motor Fuel and Carbon Tax
• B.C. Tobacco Tax

Saskatchewan Provincial Sales Tax rules

• Saskatchewan Provincial Sales Tax

Sign up for updates

Subscribe to TRA's publications and announcements

Contact

Connect with Tax and Revenue Administration

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Fax: 780-427-0348
Email: [email protected]