A provincial state of emergency remains in effect due to numerous wildfires.
For wildfire related information, call the 24-hour info line at 310-4455 (available in 200+ languages) or visit alberta.ca/emergency.
A provincial state of emergency remains in effect due to numerous wildfires.
For wildfire related information, call the 24-hour info line at 310-4455 (available in 200+ languages) or visit alberta.ca/emergency.
Updates, overview, videos and indicators from TRA, which is responsible for tax and revenue collection and administration, and related links.
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.
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:
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.
These indicators have been updated to include data from the 2021-22 fiscal year.
TRA responses to telephone enquiries | TRA written responses |
---|---|
25,436 | 105,102 |
TRA's top 7 visited web pages | Number of unique page views |
---|---|
1. TRA Client Self-Service (TRACS) | 81,298 |
2. Corporate income tax | 71,168 |
3. Making payments to Tax and Revenue Administration (TRA) | 64,327 |
4. Alberta Tax Overview | 52,042 |
5. Unclaimed property | 39,448 |
6. Tourism Levy | 25,007 |
7. Alberta Indian Tax Exemption (AITE) | 24,055 |
* Note: The number of unique page views represents the number of page views between April 1, 2021 and March 31, 2022.
Number of TRA videos (as of March 31, 2022) | Number of video views |
---|---|
32 | 30,902 |
TRA administers the Alberta Corporate Income Tax (CIT) program. The Alberta Corporate Tax Act (ACTA) provides for the calculation of:
Visit the Corporate Income Tax and Insurance Premiums Tax pages for more information.
The following indicators provide a snapshot of TRA’s 2021-22 fiscal year with respect to the administration of ACTA.
Of CIT returns filed, percentage of returns filed on time - TARGET | Of CIT returns filed, percentage of returns filed on time - RESULT |
---|---|
85% | 83% |
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 |
---|---|
94% | 235,180 |
CIT revenue recorded | Number of CIT returns processed |
---|---|
$4.6 billion | 254,103 |
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 |
---|---|
$218 million | $153 million |
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% | 36% |
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% | 0.08% |
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 2021-22 fiscal year with respect to the administration of the Fuel Tax Act.
Fuel tax revenue recorded |
---|
$1.3 billion |
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 2021-22 fiscal year with respect to the administration of IFTA.
Number of IFTA returns filed | Number of jurisdictions |
---|---|
13,096 | 58 |
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 2021-22 fiscal year with respect to the administration of the Tobacco Tax Act.
Tobacco tax revenue recorded |
---|
$616.3 million |
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 2021-22 fiscal year with respect to the administration of the Emergency 911 Levy.
Emergency 911 levy revenue recorded |
---|
$30.2 million |
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 2021-22 fiscal year with respect to administration of the Tourism Levy Act.
Tourism levy revenue recorded |
---|
$59.1 million |
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 2021-22 fiscal year with respect to the administration of the Unclaimed Personal Property and Vested Property Act.
Number of unclaimed items as of March 31, 2022 |
Estimated value of unclaimed items as of March 31, 2022 |
---|---|
326,770 | $135 million |
Number of cheques issued | Value of cheques issued |
---|---|
392 | $1,317,180.13 |
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.
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.
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.
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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]
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