Table of contents

Changes due to COVID-19

TRA's online services and special notices

Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

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. To add a digital signature, the form must first be downloaded or opened as a PDF.

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:

Please contact the Canada Revenue Agency (CRA), or visit CRA’s “Get Ready” site.

About the Alberta Indian Tax Exemption (AITE)

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.

News

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 informational videos are available in the YourAlberta Taxes and Levies playlist.

All tax and levy programs and TRACS (TRA Client Self- Service)

Corporate income tax

Fuel tax

International Fuel Tax Agreement (IFTA)

Tourism levy

TRA general indicators

These indicators have been updated to include data from the 2019-20 fiscal year.

Programs administered by Tax and Revenue Administration

Programs
administered		 On behalf of entities (includes
Government of Alberta departments and agencies)
21 10

Enquiry responses

TRA responses to telephone enquiries TRA written responses
86,122 29,667

TRA website statistics

TRA's top 7 visited web pages Number of unique page views
1. Corporate income tax 90,769

2. TRA Client Self-Service (TRACS)

 62,438

3. About making payments to Tax and Revenue Administration (TRA)

 55,965

4. Unclaimed property

 38,984

5. Tax and levy payments and administration

 25,543
6. International Fuel Tax Agreement 23,809

7. Alberta Indian Tax Exemption (AITE)

 22,619

* Note: The number of unique page views represents the number of page views between April 1, 2019 and March 31, 2020.

TRA video statistics

Number of TRA videos (as of March 31, 2020) Number of video views
19 48,973

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 2019-20 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
92% 227,877

CIT revenue recorded and returns processed

CIT revenue recorded Number of CIT returns processed
$4.0 billion 260,255

Total outstanding CIT debt resolved in 2019-20

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
$198 million $214 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% -28%

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% 0.65%

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 2019-20 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 (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 2019-20 fiscal year with respect to the administration of IFTA.

Number of IFTA returns filed Number of jurisdictions
12,572 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 2019-20 fiscal year with respect to the administration of the Tobacco Tax Act.

Tobacco tax revenue recorded
$805 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 2019-20 fiscal year with respect to the administration of the Emergency 911 Levy.

Emergency 911 levy revenue recorded
$17.4 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 2019-20 fiscal year with respect to administration of the Tourism Levy Act.

Tourism levy revenue recorded
$89 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 2019-20 fiscal year with respect to the administration of the Unclaimed Personal Property and Vested Property Act.

Number of unclaimed items
as of March 31, 2020		 Estimated value of unclaimed items
as of March 31, 2020
278,885 $103 million
Number of cheques issued Value of cheques issued
472 $837,958

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

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

Saskatchewan Provincial Sales Tax rules

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Contact

To submit forms

Complete your forms and email or fax them to:

Email: [email protected]
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: [email protected]

Related

Programs administered by Tax and Revenue Administration

Tax and levy rates and prescribed interest rates