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Part of Tax and levy payments and administration

About Tax and Revenue Administration

Updates, overview, videos and indicators from TRA, which is responsible for tax and revenue collection and administration, and related links.

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Tax and levy payments and administration

Important notices

Mail disruption

During a mail service disruption, taxpayers and other entities required to make filings and payments with Tax and Revenue Administration (TRA) continue to be responsible to ensure those obligations are met. All applicable penalties and interest will continue to apply.

For more information about your obligations when a mail disruption occurs including electronic filing and payments, refunds, mail, and courier options refer to Special Notice Vol. 8 No. 7 – Mail Disruption Contingency Plan for all programs.

Income tax questions

If you have questions about your own personal income taxes, or you are mailing a personal income tax return:

Contact the Canada Revenue Agency (CRA), or visit CRA’s Get Ready.

Alberta Indian Tax Exemption

The Government of Alberta recognizes that many First Nations people and communities prefer not to describe themselves as Indians or Indian Bands. These terms have been used to reflect their legal meaning in the federal Indian Act.

Updates from TRA

Overview

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

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 video library

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

TRA general indicators

These indicators have been updated to include data from the 2024–25 fiscal year.

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 2024–25 fiscal year with respect to the administration of ACTA.

  • Of CIT returns filed, percentage filed on time

    • Target: 85%
    • Result: 84%

  • 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: 96.6%
    • Number of CIT returns filed online using Net file: 275,627

  • CIT revenue recorded and returns processed

    • CIT revenue recorded: $7.9 billion
    • Number of CIT returns processed: 297,134

  • Total outstanding CIT debt resolved in 2024–25

    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.

    • Target: $257 million
    • Result: $228 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, that is, pursuable. TRA targets a 0% growth rate in the amount of pursuable debt outstanding.

    • Target: <0%
    • Result: 17%

  • 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.

    • Target: <1.0%
    • Result: 0.27%

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 2024–25 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

    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.

    The following indicator reflects TRA’s 2024–25 fiscal year with respect to the administration of IFTA.

    • Number of IFTA returns filed: 13,273
    • Number of jurisdictions: 58

  • 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 2019–20 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.

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 2024–25 fiscal year with respect to the administration of the Tobacco Tax Act.

  • Tobacco tax revenue recorded: $408 million

Levy indicators

  • Emergency 911 levy

    TRA administers the collection, reporting, and remittance of the 911 levy by wireless telecommunication providers operating in Alberta.

    The following indicator reflects TRA’s 2024–25 fiscal year with respect to the administration of the Emergency 911 Levy.

    • Emergency 911 levy revenue recorded: $46.2 million

  • Tourism levy

    Tourism Levy is collected and remitted to TRA by the providers of temporary accommodation in Alberta.

    The following indicator provides a snapshot of TRA’s 2024–25 fiscal year with respect to administration of the Tourism Levy Act.

    • Tourism levy revenue recorded: $126.2 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 is administered by TRA.

The following indicators provide a snapshot of TRA’s 2024–25 fiscal year with respect to the administration of the Unclaimed Personal Property and Vested Property Act.

  • Number of unclaimed items as of March 31, 2025: 344,808
  • Estimated value of unclaimed items as of March 31, 2025: $168 million
  • Number of cheques issued: 1,138
  • Value of cheques issued: $3,390,573

Sales tax links

Alberta has no sales tax. Below are links to provincial sales tax (PST) or harmonized sales tax (HST) information in other jurisdictions for your reference.

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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)
Email: [email protected]

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