Note: if you have questions about your own personal income taxes, or you are mailing a personal income tax return, please contact the Canada Revenue Agency (CRA), or visit CRA’s “Get Ready” site.
News
- 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):
- 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:
- Registering:
- Exemptions:
- Lloydminster Competitive Adjustment Grant Program
Corporate income tax
International Fuel Tax Agreement (IFTA)
Tourism levy
TRA general indicators
Programs administered by Tax and Revenue Administration
| Programs administered |
On behalf of entities (includes Government of Alberta departments and agencies) |
|---|---|
| 21 | 10 |
Enquiry responses
| TRA responses to telephone enquiries | TRA written responses |
|---|---|
| 90,358 | 18,569 |
TRA website statistics
| TRA's top 7 visited web pages | Number of unique pageviews |
|---|---|
|
131,020 |
TRA video statistics
| Number of TRA videos (as of March 31, 2018) | Number of video views |
|---|---|
| 13 | 18,304 |
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
| Of CIT returns filed, percentage of returns filed on time - TARGET | Of CIT returns filed, percentage of returns filed on time - RESULT |
|---|---|
| 85% | 83% |
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.
| Percentage of returns filed online using Net file | Number of CIT returns filed online using Net file |
|---|---|
| 88% | 213,612 |
CIT revenue recorded and returns processed
| CIT revenue recorded | Number of CIT returns processed |
|---|---|
| $3.36 billion | 243,302 |
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.
| Total outstanding CIT debt resolved - TARGET | Total outstanding CIT debt resolved - RESULT |
|---|---|
| $160 million | $183 million |
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.
| Growth of pursuable Alberta CIT debt - TARGET | Growth of pursuable Alberta CIT debt - RESULT |
|---|---|
| < 0% | -10% |
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.
| Total CIT debt written-off as a percentage of revenue - TARGET | Total CIT debt written-off as a percentage of revenue - RESULT |
|---|---|
| < 1.0% | 0.87% |
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
| Fuel tax revenue recorded |
|---|
| $1.4 billion |
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.
| Number of IFTA returns filed | Number of jurisdictions |
|---|---|
| 11,405 | 58 |
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.
| Tobacco tax revenue recorded |
|---|
| $907 million |
Levy indicators
Carbon levy
Under the Climate Leadership Plan, carbon levy is imposed on carbon-based fuels as of January 1, 2017. See the Carbon levy page.
The following indicators provide a snapshot of TRA's 2017-18 fiscal year with respect to the administration of the carbon levy.
| Number of direct remitters | Number of licence holders | Number of inventory declarations | Carbon levy revenue recorded |
|---|---|---|---|
| 403 | 206 | 551 | $1.0 billion |
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.
| Emergency 911 levy revenue recorded |
|---|
| $16.3 million |
Tourism levy
Tourism levy is collected and remitted to TRA by the providers of temporary accomodation 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.
| Tourism levy revenue recorded |
|---|
| $85 million |
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.
| Number of unclaimed items as of March 31, 2018 |
Estimated value of unclaimed items as of March 31, 2018 |
|---|---|
| 225,000 | $82 million |
| Number of cheques issued | Value of cheques issued |
|---|---|
| 679 | $1,024,642 |
Links
Alberta has no sales tax, but for the convenience of our website visitors, we provide the following links for information about provincial sales (PST) or harmonized sales (HST) taxes in other jurisdictions. We are not responsible for these sites or their content.
Other provinces - PST links
- British Columbia PST
- Saskatchewan PST
- Manitoba Retail Sales Tax
- Quebec Sales Tax (English)
- Quebec Sales Tax (French)
- PEI Revenue Tax (PST)
- 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
Does your business sell products, deliver sold goods, or provide services in other provinces? If so, you may be liable for sales taxes charged by those provinces on those goods or services, and on any equipment you bring into those provinces for use in 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
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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