COVID-19 response: using TRA's online services, and TRA special notices
Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (e.g. Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.
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
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.
- Corporate Income Tax Special Notice Vol. 5 No. 57 – Extension to Alberta Corporate Income Tax Return (AT1) Filing Deadline (April 2, 2020)
- Tourism Levy Special Notice Vol. 7 No. 9 – Deferral of Tourism Levy Remittances (March 27, 2020)
- IFTA Special Notice Vol. 10 No. 3 – Waiver of IFTA Credentials During Public Health Emergency (March 26, 2020)
- IFTA Fuel Tax Rate Chart for 1st Quarter of 2020 (PDF, 30 KB) (March 23, 2020)
- AITE Special Notice Vol. 4 No. 17 – AITE Cards During Public Health Emergency (March 20, 2020)
- Corporate Income Tax Special Notice Vol. 5 No. 56 – Deferral of Corporate Income Tax Payments (March 18, 2020)
- Information Circular UP-2R4 – Property Holders (updated March 17, 2020)
- Fuel Tax Act Special Notice Vol. 1 No. 42: Tax Exempt Fuel User (TEFU) Certificates and video: TEFU Non-expiring Certificates (February 24, 2020)
- Corporate Income Tax Special Notice Vol. 5 No. 55: Film and Television Tax Credit 2020 (February 20, 2020)
- Health Cost Recovery Special Notice Vol. 6 No. 23: 2020 Assessment factor - Crown's Right of Recovery Act (December 23, 2019)
- IFTA Fuel Tax Rate Chart for 4th Quarter of 2019 (PDF, 30 KB) (December 17, 2019)
- The following Corporate Tax Forms, which are effective July 2019, have been added to the Corporate Income Tax page. The previous versions are still available.
- AT1 – Alberta Corporate Income Tax Return for 2001 and Subsequent Taxation Years
- AT1 Schedule 1 (Form AT2) – Alberta Small Business Deduction
- AT1 Schedule 18 (Form AT18) – Alberta Dispositions of Capital Property
- Budget 2019 – Elimination of Corporate Tax Credits (posted November 6, 2019)
- As announced in Budget 2019, the Job Creation Tax Cut and enhancements to Capital Cost Allowance rates are moving Alberta toward a low-rate, broad-based corporate tax system. If Bill 20, the Fiscal Measures and Taxation Act, 2019 is passed, the Alberta Investor Tax Credit, Community Economic Development Corporation Tax Credit, Capital Investment Tax Credit, Interactive Digital Media Tax Credit and the Scientific Research and Experimental Development Tax Credit (SR&ED) will be eliminated. For more information, see Special Notice Vol. 5 No. 54, Budget 2019 Elimination of Corporate Tax Credits, or the Budget 2019 Tax Plan (PDF, 7.5 MB).
- Budget 2019 – Tobacco Tax rate increase, effective 12:01 a.m. on October 25, 2019 (posted October 24, 2019)
- Log in to your TRACS account today to renew your IFTA licence and decals for 2020. A renewal will not be processed if there are outstanding returns and/or monies owing on your IFTA account. See How to renew your IFTA licence (October 16, 2019)
- September 2019 IFTA Quarterly Tax Return and Alabama Split-Rate Schedules for Alberta carriers who travelled in Alabama between July 1 and September 30, 2019 – see How to file for the quarter ended September 30, 2019 (October 2, 2019)
- The following instructional videos for TRA Client Self-Service (TRACS) have been added (September 25, 2019):
- Corporate Income Tax Information Circular SRED-1R3 – Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit (updated September 9, 2019)
- Fuel Tax Information Circular FT-11R2 – Direct Remitter (updated August 26, 2019)
- Corporate Income Tax Information Circular CT-2R6 – Filing Requirements (updated August 26, 2019)
- June 2019 IFTA Quarterly Tax Return and Alberta Split-Rate Schedules – see How to file for the quarter ended June 30, 2019 (July 11, 2019)
- Vol. 5 No. 53 – Application of the federal Immediate Expensing and Accelerated Investment Incentive measures (July 2019)
- The following instructional videos for TRA Client Self-Service (TRACS) have been added (June 3, 2019):
- Bill 3, Job Creation Tax Cut (Alberta Corporate Tax Amendment) Act, was introduced in the Alberta Legislature on May 28, 2019. If the Bill is passed, the general income tax rate on businesses will be reduced from 12% to 8% over 4 years. The small business tax rate will remain at 2%. For more information, see Special Notice Vol. 5 No. 52 – Job Creation Tax Cut.
- Bill 1, An Act to Repeal the Carbon Tax, was introduced in the Alberta Legislature on May 22, 2019. Alberta will begin administering the changes set out in the Bill effective immediately at the beginning of the day on May 30, 2019. The carbon levy no longer applies to any type of fuel as of that time. Fuel sellers are expected to comply with the proposed changes set out in the Bill. More information is available on the following pages:
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 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
International Fuel Tax Agreement (IFTA)
- 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 2018-19 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|
* Note: The number of unique page views represents the number of page views since the pages were implemented. All of TRA’s pages were re-developed for Alberta.ca between November 2018 and February 2019 and as a result, the number of page views was reset.
TRA video statistics
|Number of TRA videos (as of March 31, 2019)||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, 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.
The following indicators provide a snapshot of TRA’s 2018-19 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 2018-19
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|
|$163 million||$173 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%||31% *|
* Note: As a result of a timing difference that occurred over the fiscal year end date of March 31, 2019, the actual result published is higher than the target. The result after adjusting for the timing difference is -1%.
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 2018-19 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 2018-19 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 2018-19 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 2018-19 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 2018-19 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 2018-19 fiscal year with respect to the administration of the Unclaimed Personal Property and Vested Property Act.
|Number of unclaimed items
as of March 31, 2019
|Estimated value of unclaimed items
as of March 31, 2019
|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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