About Tax and Revenue Administration (TRA)

News

• IFTA Fuel Tax Rate Chart for 1st Quarter of 2019 (PDF, 30 KB) (March 14, 2019)
• Effective March 18, 2019, most fuel tax returns and claims can be filed online using TRACS. More information is available on the following Fuel tax pages (March 13, 2019):
  • full direct remitters
  • renewable fuel producers
  • exporting fuel
  • importing fuel
  • rebranding fuel
  • tax-exempt clear fuel
  • tax refunds due to theft destruction, contamination or bad debt
• See the Lloydminster Competitive Adjustment Grant page for an updated claim form (AT5410) (March 13, 2019)
• The following information circulars have been updated and are available on the Alberta Indian Tax Exemption (AITE) page (February 28, 2019):
  • AITE-1R4 – Alberta Indian Tax Exemption Program
  • AITE-2R8 – Tax-Exempt Purchases Made by Eligible Consumers
  • AITE-3R8 – Exemptions under the AITE Program
  • AITE-4R8 – Offences and Penalties
  • AITE-5R9 – Tax Rate Changes
  • AITE-6R5 – Records and Records Retention
• Carbon levy – new Mobile Service Rigs Rebate for Carbon Levy Paid on Clear Fuel – information added to Exemptions, rebates and self-assessors page:
  • Fact sheet – Mobile Service Rigs Rebate for Carbon Levy Paid on Clear Fuel (February 20, 2019)
  • Special Notice Vol. 11 No. 13 – Mobile Service Rigs Rebate for Carbon Levy Paid on Clear Fuel (February 14, 2019)
• Special Notice Vol. 6 No. 22 – 2019 Assessment Factor – Crown's Right of Recovery Act (February 19, 2019)
• Form AT342 - Fuel Tax Rebate Application updated (PDF, 728 KB) – available on Tax exempt fuel use and fuel tax rebates (December 17, 2018)
• TRA cross-program information circulars (added December 17, 2018):
  • TRA-2 – TRA Fairness and Service Pledge
  • TRA-3 – Alberta Commodity Tax Acts – Voluntary Disclosures
• IFTA Fuel Tax Rate Chart for 4th Quarter of 2018 (PDF, 30 KB) (December 12, 2018)
• Corporate Tax Special Notice Vol. 5 No. 51 - Interactive Digital Media Tax Credit and updated Form AT1 - Alberta Corporate Tax Return (PDF, 337 KB) (December 10, 2018)
• TRA Client Self-Service (TRACS) announcement: the Government of Alberta has changed the way it provides secure online access to TRACS. See more information, including instruction guides and videos (November 26, 2018)
• Corporate Tax Special Notice Vol. 5 No. 50 - Community Economic Development Corporation Tax Credit and updated Form AT1 Schedule 3, Alberta Other Tax Deductions and Credits (PDF, 280 KB) (November 15, 2018)
• Tobacco Tax Forms updated (November 15, 2018)
• IFTA Notice: Allowance for Use of Electronic Images for IFTA Licences and IRP Cab Cards, effective January 1, 2019 (PDF, 20 KB) (September 26, 2018)

Overview

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

• Corporate income tax
• Carbon levy
• Emergency 911 Levy
• Fuel tax
• Tobacco tax
• Tourism levy
• Alberta Indian Tax Exemption (AITE)
• Goods and Services Tax (GST) in Alberta
• Health Cost Recovery
• 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-1R1 – An Introduction to Tax and Revenue Administration (March 2018)
• TRA-2 – TRA Fairness and Service Pledge (July 2018)
• TRA-3 – Alberta Commodity Tax Acts – Voluntary Disclosures (November 2018)

TRA video library

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

All tax and levy programs

• Paying Taxes and Levies Online
• Enrolling in TRACS (TRA Client Self-Service)
• TRACS login changed to MyAlberta Digital ID

Carbon levy

• Applying for Licence:
  • Gasoline & Diesel
  • Other Fuels
• Registering:
  • Transportation and Other Fuels
  • Natural Gas
• Exemptions:
  • For Farmers
  • Indigenous Peoples
• Lloydminster Competitive Adjustment Grant Program

Corporate income tax

• Filing Corporate Income Taxes - Top 10 Oversights
• Paying Corporate Income Taxes on Time

International Fuel Tax Agreement (IFTA)

• IFTA Top 10 Tips
• Registering for IFTA
• Filing IFTA Returns Online

Tourism levy

• Filing Tourism Levy Returns Online
• Tourism Levy Top 10 Tips

TRA general indicators

Programs administered by Tax and Revenue Administration

Enquiry responses

TRA website statistics

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, Alberta political contributions tax credit and scientific research and experimental development (SR&ED) 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 2017-18 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 2017-18

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 2017-18 fiscal year with respect to the administration of the Fuel Tax Act.

Fuel tax revenue recorded

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 2017-18 fiscal year with respect to the administration of IFTA.

Tobacco tax indicators

The Tobacco Tax Act requires all wholesalers and importers in Alberta to be licenced 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 2017-18 fiscal year with respect to the administration of the Tobacco Tax Act.

Levy indicators

Carbon levy

As of January 1, 2017, a carbon levy is imposed on carbon-based fuels. See the Carbon levy section.

The following indicators provide a snapshot of TRA's 2017-18 fiscal year with respect to the administration of the carbon levy.

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 2017-18 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 2017-18 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 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 2017-18 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

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Contact

To submit forms

Please note: forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to:

Tax and Revenue Administration
Alberta Treasury Board and Finance
9811 109 Street NW
Edmonton, Alberta  T5K 2L5

Fax: 780-427-0348

To 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)
Email: tra.revenue@gov.ab.ca