COVID-19 Updates: Taking steps to return to normal.
- Public health restrictions: Alberta entered Step 2 on March 1.
- Book your vaccine: Albertans 5+ can get it now. Get third dose when eligible.
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.
News
- Guide to Claiming the Alberta Innovation Employment Grant updated (PDF, 6.9 MB) – May 2022
- Video – How to complete the AITE Retailer Registration – May 2022
- AITE Retailer Registration Instruction Guide (PDF, 782 KB) – April 2022
- Tax Exempt Fuel User (TEFU) Registration Instruction Guide (PDF, 987 KB) – April 2022
- Video – How to complete the Tax Exempt Fuel User (TEFU) Registration – April 2022
- Corporate Income Tax updates – March 2022:
- AT1 – Alberta Corporate Income Tax Return for 2004 and Subsequent Taxation Years updated (PDF, 258 KB)
- AT1 Schedule 12 (Form AT112) – Alberta Income/Loss Reconciliation updated (PDF, 243 KB)
- Unclaimed Property updates – March 2022:
- Fuel Tax updates – March 2022:
- AITE and Tobacco Tax updates – February 2022:
- Special Notice Vol. 3 No. 18 – Budget 2022 Implementation of New Category and Tax Rate for Smokeless Tobacco
- AT378 – Alberta Tobacco Tax Collectors - Declaration of Inventory of Tobacco Products (PDF, 754 KB)
- AT380 – Tobacco Tax Refund Application – Smokeless Tobacco Inventory Declaration (PDF, 250 KB)
- AT208 – Non Alberta Marked Tobacco Importation Return (PDF, 213 KB)
- AT4771 – Tobacco Tax Refund Application - Retailers (PDF, 844 KB)
- Video – How to complete the Fuel Tax registration – February 2022
- Special Notice Vol. 7 No. 15 – Revenue-Tested Tourism Levy Abatement from October 1, 2021 to March 31, 2022 (PDF, 336 KB)
- CT-21R5 – Insurance Premiums Tax – January 2022
- Special Notice Vol. 5 No. 64 – Electronic Filing of Insurance Premiums Tax Returns – January 2022
- Special Notice Vol. 10 No. 7 – Electronic Filing of IFTA Returns – January 2022
- Insurance Premiums Tax – as of January 1, 2022, TRA will only accept Insurance Premiums Tax returns (including prior periods) filed electronically in TRACS. Previous paper or PDF versions of the return will not be accepted. For more information, see Insurance Premiums Tax – posted December 2021
- Special Notice Vol. 6 No. 25 – 2022 Assessment Factor – Crown's Right of Recovery Act – December 2021
- Information Circular TRA-1R2 – Introduction to Tax and Revenue Administration – December 2021
- Information Circular IFTA-1R8 – Information for Interjurisdictional Carriers – December 2021
- Information Circular AITE-1R6 – Alberta Indian Tax Exemption (AITE) Program – December 2021
- IFTA updates – November 2021:
- Information Circular IEG-1 – Alberta Innovation Employment Grant – November 2021
- Software certified for AT1 net file return and AT1 returns (AT1 RSI) – Software certified for AT1 net file return and Software certified for AT1 returns (AT1 RSI) have been combined – November 2021
Overview
Tax and Revenue Administration (TRA) administers the following programs:
- Alberta Indian Tax Exemption (AITE)
- 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-1R2 – Introduction to Tax and Revenue Administration – December 2021
- TRA-2 – TRA Fairness and Service Pledge – July 2018
- TRA-3 – Alberta Commodity Tax Acts – Voluntary Disclosures – November 2018
TRA video library
The following videos are available in the YourAlberta Taxes and Levies playlist.
All tax and levy programs and TRACS (TRA Client Self- Service)
- Paying Corporate and Commodity 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
- See Third-party organizations videos in the Corporate income tax section below.
Alberta Indian Tax Exemption
Corporate income tax
- Corporate Income Tax – Submitting Documents in TRACS
- Filing Corporate Income Taxes – Top 10 Oversights
- Paying Corporate Income Taxes on Time
- TRACS Third-party organizations – What is a TRACS Third-party Organization and How to Enrol
- TRACS Third-party organizations – How to Manage Representatives
- TRACS Third-party organizations – How to Manage Clients
- TRACS Third-party organizations – How to Manage Groups
Fuel tax
- How to complete the Fuel Tax registration
- Who is Eligible for the Tax Exempt Fuel User (TEFU) Program
- How to complete the Tax Exempt Fuel User (TEFU) Registration
- Tax Exempt Fuel User – Non-expiring Certificates
International Fuel Tax Agreement (IFTA)
Tourism levy
- How to complete the Tourism Levy Return
- How to complete the Tourism Levy Registration
- Tourism Levy Program Changes 2021
Unclaimed Property
TRA general indicators
These indicators have been updated to include data from the 2020-21 fiscal year.
Enquiry responses
| TRA responses to telephone enquiries | TRA written responses |
|---|---|
| 6,921 | 107,899 |
TRA website statistics
| TRA's top 7 visited web pages | Number of unique page views |
|---|---|
| 1. Corporate income tax | 88,636 |
|
2. TRA Client Self-Service (TRACS) |
75,510 |
|
3. Unclaimed property |
60,096 |
|
4. Making payments to Tax and Revenue Administration (TRA) |
57,651 |
|
5. Alberta Indian Tax Exemption (AITE) |
24,233 |
| 6. Tax and levy payments and administration | 21,501 |
|
7. International Fuel Tax Agreement (IFTA) |
18,869 |
* Note: The number of unique page views represents the number of page views between April 1, 2020 and March 31, 2021.
TRA video statistics
| Number of TRA videos (as of March 31, 2021) | Number of video views |
|---|---|
| 20 | 67,328 |
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 2020-21 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% | 86% |
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 |
|---|---|
| 94% | 226,166 |
CIT revenue recorded and returns processed
| CIT revenue recorded | Number of CIT returns processed |
|---|---|
| $3.0 billion | 247,122 |
Total outstanding CIT debt resolved in 2020-21
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 | $131 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% | 40% |
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% | 0.20% |
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 2020-21 fiscal year with respect to the administration of the Fuel Tax Act.
Fuel tax revenue recorded
| Fuel tax revenue recorded |
|---|
| $1.1 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 2020-21 fiscal year with respect to the administration of IFTA.
| Number of IFTA returns filed | Number of jurisdictions |
|---|---|
| 12,110 | 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 2020-21 fiscal year with respect to the administration of the Tobacco Tax Act.
| Tobacco tax revenue recorded |
|---|
| $755.3 million |
Levy indicators
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 2020-21 fiscal year with respect to the administration of the Emergency 911 Levy.
| Emergency 911 levy revenue recorded |
|---|
| $17.0 million |
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 2020-21 fiscal year with respect to administration of the Tourism Levy Act.
| Tourism levy revenue recorded |
|---|
| $34.6 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 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 2020-21 fiscal year with respect to the administration of the Unclaimed Personal Property and Vested Property Act.
| Number of unclaimed items as of March 31, 20210 |
Estimated value of unclaimed items as of March 31, 2021 |
|---|---|
| 294,190 | $108 million |
| Number of cheques issued | Value of cheques issued |
|---|---|
| 1,113 | $1,100,867.01 |
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)
- 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
- 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
Sign up for updates
Subscribe to TRA's publications and announcements
Contact
Submit forms
Complete your forms and email or fax them to:
Email: [email protected]
Fax: 780-427-0348
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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