About Tax and Revenue Administration (TRA)

News

• Tourism Levy Special Notice Vol. 7 No. 10 – Tourism Levy Abatement and Deferral (updated August 6, 2020)
• 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)
• Corporate Income Tax Special Notice Vol. 5 No. 58 – Accelerated Job Creation Tax Cut (June 30, 2020)
• More payment options have been added - see Making payments (June 25, 2020)
• Fuel Tax Registration Form (AT4905) updated (PDF, 770 KB) (June 24, 2020)
• IFTA Fuel Tax Rate Chart for 2nd Quarter of 2020 (PDF, 30 KB) (June 22, 2020)
• Video: Completing the Tax Exempt Fuel User Declaration (AT321) (June 17, 2020)
• Carbon Levy Claimant Registration forms updated (May 2020)
  • AT5130 - Carbon levy Claimant Registration - Natural Gas Retailers - Bad Debt
  • AT5131 - Carbon Levy Claimant Registration - Farmer
  • AT5132 - Carbon Levy Claimant Registration - Federal Government, Armed Forces or Diplomatic Corps
  • AT5133 - Carbon Levy Claimant Registration - Indian or Indian Band
  • AT5134 - Carbon Levy Claimant Registration - Aviation Fuel User
  • AT5135 - Carbon Levy Claimant Registration - Fuel Vendor
  • AT5136 - Carbon Levy Claimant Registration - Consumer
  • AT5137 - Carbon Levy Claimant Registration - Contractor on Eligible Facilities
  • AT5138 - Carbon Levy Claimant Registration - Oil and Gas Production Process before 2023 or Specified Gas Emitter
• Corporate Income Tax Special Notice Vol. 5 No. 57 – Extension to Alberta Corporate Income Tax Return (AT1) Filing Deadline (updated May 28, 2020)
• Corporate Income Tax Special Notice Vol. 5 No. 56 – Deferral of Corporate Income Tax Payments (updated April 30, 2020; superseded by Vol. 5 No. 59 on August 4, 2020)
• IFTA Special Notice Vol. 10 No. 4 – Extension of Quarterly Tax Return Filing Deadline (April 17, 2020)
• Tip Sheet for Representatives – How to Access TRACS (PDF, 268 KB) (April 17, 2020)
• Notice regarding TRA forms: 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, including the Alberta Consent Form (AT4930) (PDF, 270 KB) (April 14, 2020)
• Video: IFTA Process Changes during COVID-19 (April 7, 2020)
• Video: Who is Eligible for the Tax Exempt Fuel User (TEFU) Program (April 7, 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)
• 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)
  • For details, see the Tobacco Tax page. Information has been added related to the Tobacco Tax Inventory Declaration, which is due on or before November 28, 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):
  • Setting up direct deposit in TRACS
  • Submitting documents in TRACS
• 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):
  • Delegating or deactivating a user in TRACS
  • Viewing financial transactions in TRACS
  • Viewing an assessment or notice of assessment in TRACS
• 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:
  • Alberta Indian Tax Exemption (AITE)
  • Carbon levy: information for consumers
  • Carbon levy: information for fuel sellers
  • International Fuel Tax Agreement (IFTA)
  • Lloydminster Competitive Adjustment Grant

Overview

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

• Filing Corporate Income Taxes - Top 10 Oversights
• Paying Corporate Income Taxes on Time

Fuel 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)

Tourism levy

• Filing Tourism Levy Returns Online

TRA general indicators

These indicators have been updated to include data from the 2018-19 fiscal year.

Programs administered by Tax and Revenue Administration

Enquiry responses

TRA website statistics

* 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

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, 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.

Visit the Corporate Income Tax and Insurance Premiums Tax pages for more information.

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

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.

CIT revenue recorded and 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.

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.

* 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.

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

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.

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 2018-19 fiscal year with respect to the administration of the Tobacco Tax Act.

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 2018-19 fiscal year with respect to the administration of the Emergency 911 Levy.

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 2018-19 fiscal year with respect to administration of the Tourism Levy Act.

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.

Links

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

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

• Saskatchewan Provincial Sales Tax

Sign up for updates

Subscribe to TRA's publications and announcements

Contact

To submit forms

Complete your forms and email or fax them to:

Email: tra.revenue@gov.ab.ca
Fax: 780-427-0348

To 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: tra.revenue@gov.ab.ca