Changes due to COVID-19
TRA's online services and special notices
Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.
In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA. To add a digital signature, the form must first be downloaded or opened as a PDF.
For more information, see TRA online services. This page also includes links to TRA Special Notices related to changes due to COVID-19, listed under the applicable program.
For COVID-19 updates, visit COVID-19 info for Albertans.
Questions about your own personal income taxes, or you are mailing a personal income tax return:
About the Alberta Indian Tax Exemption (AITE)
The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian Bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.
- Guide to Claiming the Alberta Innovation Employment Grant (PDF, 5.3 MB) (March 2021)
- The following Innovation & Employment Grant publications and forms have been added to Corporate Income Tax (February 3, 2021):
- Information circular IEG-1 – Alberta Innovation Employment Grant (January 2021)
- AT1 Schedule 29 (Form AT29) – Alberta Innovation Employment Grant (PDF, 225 KB) (January 2021)
- AT4970 - Listing of SR&ED Projects Carried Out in Alberta (PDF, 111 KB) (January 2021)
- AT1 – Alberta Corporate Income Tax Return for 2004 and Subsequent Taxation Years (PDF, 243 KB) (January 2021)
- AT321 – Declaration of Tax Exempt Fuel User (TEFU) (PDF, 292 KB) (December 21, 2020)
- IFTA Fuel Tax Rate Chart for 4th Quarter of 2020 (PDF, 30 KB) (December 16, 2020)
- Corporate Income Tax Special Notice Vol. 5 No. 61 – Innovation Employment Grant (December 10, 2020)
- The following Fuel Tax Information Circulars have been updated (December 8, 2020):
- Tourism Levy Special Notice Vol. 7 No. 11 – Extension of Tourism Levy Abatement (December 7, 2020)
- Notice of Objection Forms updated (December 1, 2020):
- IFTA forms updated (December 7, 2020)
- Health Cost Recovery Special Notice Vol. 6 No. 24 – 2021 Assessment Factor – Crown's Right of Recovery Act (November 18, 2020)
- AT4764 – Request for a Waiver of Penalties and Interest form updated (PDF, 854 KB) (November 18, 2020)
- Consent Forms updated (November 2, 2020)
- AITE Information Circulars updated (October 23, 2020)
- Corporate Income Tax Special Notice Vol. 5 No. 60 – Extended Deadlines for Claims for the Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit and Extensions of Time to Serve a Notice of Objection (October 15, 2020)
- The following Corporate Income Tax form has been updated (October 14, 2020)
- IFTA Fuel Tax Rate Chart for 3rd Quarter of 2020 (PDF, 30 KB) (September 17, 2020)
- The following Corporate Income Tax information circulars have been updated (September 2, 2020)
- Health Cost Recovery Information Circular MV-1: Automobile Accidents (updated September 2, 2020)
- AITE Special Notice Vol. 4 No. 18 – Expiry dates of Active AITE Cards (August 25, 2020)
- The following Corporate Income Tax forms have been updated (August 19, 2020)
- The following Tobacco Tax form has been updated (August 19, 2020)
- AT347 – Tobacco Licence Application (PDF, 281 KB)
- Corporate Income Tax Special Notice Vol. 5 No. 59 – Revised Deferral of Corporate Income Tax Payments and Waiver of Interest on Existing Debts (August 4, 2020)
- Tourism Levy Information Circular TL-2R5 – Responsibilities of Operators providing Accommodation (updated August 4, 2020)
- Fuel Tax Act Information Circular LPG-2R2 – Propane Distributors – Reporting and Remitting Requirements (updated July 8, 2020)
- Fuel Tax Special Notice Vol. 1 No. 43 – Optional Change of Reporting Period for Propane Tax Returns (July 8, 2020)
- IFTA Special Notice Vol. 10 No. 5 – IFTA credentials required (effective July 1, 2020)
Tax and Revenue Administration (TRA) administers the following programs:
- Alberta Indian Tax Exemption (AITE)
- Carbon levy
- Corporate income tax
- Emergency 911 Levy
- Freehold Mineral Tax
- Fuel tax
- Goods and Services Tax (GST) in Alberta
- Health Cost Recovery
- 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-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 and TRACS (TRA Client Self- Service)
- Paying 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
Corporate income tax
- Who is Eligible for the Tax Exempt Fuel User (TEFU) Program
- Completing the Tax Exempt Fuel User Declaration (AT321)
- Tax Exempt Fuel User – Non-expiring Certificates
International Fuel Tax Agreement (IFTA)
- IFTA Process Changes during COVID-19
- IFTA Top 10 Tips
- Registering for IFTA
- Filing IFTA Returns Online
- Completing the June 30, 2019 IFTA Return (Online)
- Completing the June 30, 2019 IFTA Return (Paper)
TRA general indicators
These indicators have been updated to include data from the 2019-20 fiscal year.
Programs administered by Tax and Revenue Administration
|On behalf of entities (includes
Government of Alberta departments and agencies)
|TRA responses to telephone enquiries||TRA written responses|
TRA website statistics
|TRA's top 7 visited web pages||Number of unique page views|
|1. Corporate income tax||90,769|
2. TRA Client Self-Service (TRACS)
3. About making payments to Tax and Revenue Administration (TRA)
4. Unclaimed property
5. Tax and levy payments and administration
|6. International Fuel Tax Agreement||23,809|
7. Alberta Indian Tax Exemption (AITE)
* Note: The number of unique page views represents the number of page views between April 1, 2019 and March 31, 2020.
TRA video statistics
|Number of TRA videos (as of March 31, 2020)||Number of video views|
Corporate income tax indicators
- 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.
The following indicators provide a snapshot of TRA’s 2019-20 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|
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|
CIT revenue recorded and returns processed
|CIT revenue recorded||Number of CIT returns processed|
Total outstanding CIT debt resolved in 2019-20
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|
|$198 million||$214 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|
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|
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 2019-20 fiscal year with respect to the administration of the Fuel Tax Act.
Fuel tax revenue recorded
|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 2019-20 fiscal year with respect to the administration of IFTA.
|Number of IFTA returns filed||Number of jurisdictions|
Tobacco tax indicators
The following indicator provides a snapshot of TRA’s 2019-20 fiscal year with respect to the administration of the Tobacco Tax Act.
|Tobacco tax revenue recorded|
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 2019-20 fiscal year with respect to the administration of the Emergency 911 Levy.
|Emergency 911 levy revenue recorded|
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 2019-20 fiscal year with respect to administration of the Tourism Levy Act.
|Tourism levy revenue recorded|
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 2019-20 fiscal year with respect to the administration of the Unclaimed Personal Property and Vested Property Act.
|Number of unclaimed items
as of March 31, 2020
|Estimated value of unclaimed items
as of March 31, 2020
|Number of cheques issued||Value of cheques issued|
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)
- 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
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
- B.C. Motor Fuel and Carbon Tax
- B.C. Tobacco Tax
Saskatchewan Provincial Sales Tax rules
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To submit forms
Complete your forms and email or fax them to:
Email: [email protected]