Alberta’s government is taking a disciplined approach to protect jobs, support communities and strengthen the foundations of long-term economic growth. Proposed amendments to the Fiscal Measures Statutes Amendment Act, 2026, will help strengthen Alberta’s fiscal position and make practical, targeted updates to ensure Alberta’s laws are responsive to the needs of Albertans.
If passed, the legislation would update several laws to improve oversight, reduce red tape and deliver government programs more effectively.
“As Alberta’s economy grows, our legislation needs to keep pace. These changes modernize key frameworks, support investment and help financially reinforce the province so we can continue delivering quality services for Albertans.”
Simplifying caregiver supports
If passed, amendments to the Alberta Personal Income Tax Act would simplify and better focus provincial caregiver tax benefits, supporting people and families caring for infirm loved ones. By consolidating the existing caregiver and infirm dependant credits in alignment with the federal government and other provinces, Alberta’s government is making the caregiver tax credit easier to access for those who need it most.
Updating child and family legislation
If passed, the proposed amendments to the Child, Youth and Family Enhancement Act will help modernize legislation by removing the provision enabling financial assistance through the Child and Youth Support Program since it was discontinued. Regulatory amendments to the Child, Youth and Family Enhancement Regulation were implemented on September 1, 2025. Existing supports remain available for eligible families, such as the Alberta Child and Family Benefit, the Alberta Child Health Benefit, the Canada Child Benefit, as well as resources and services provided by Family Resource Networks across the province.
“This legislative change will allow us to focus our efforts on programs that have the most impact on the well-being and safety of children and youth right across the province. Our government will continue to make the choices that are focused on the programs and supports that matter to Alberta and take decisive action.”
Supporting the programs and services Albertans need
When visitors come to Alberta, they benefit from provincially funded infrastructure and services, such as highways, emergency health care, public safety, provincial parks, and tourism infrastructure. The government is introducing targeted revenue measures to help visitors pay their fair share while visiting Alberta.
If passed, amendments would increase Alberta’s tourism levy rate to six per cent from four per cent, on the price of temporary accommodations such as hotels and other temporary lodgings. The increase would strengthen the province’s overall fiscal position while maintaining Alberta’s competitive tax advantage. The new rate would take effect April 1, 2026.
Clarifying Alberta’s data centre levy framework
If passed, amendments to the Alberta Corporate Tax Act would clarify that a data centre’s levy rate will be calculated based on actual power consumption and that power not drawn from the broader grid will be eligible for a zero per cent rate.
“Alberta has the energy resources and competitive advantages that make it a global destination for data centre investment. These updates clarify the framework so the levy reflects the demand placed on Alberta’s power grid. Projects that generate their own power and do not draw from the grid will not pay the grid levy.”
Modernizing pension and financial sector legislation
If passed, amendments to the Employment Pension Plans Act would modernize Alberta’s workplace pension legislation, reduce red tape, make it easier for employers to administer their pension plans, and harmonize Alberta with other provinces. These changes help support access to secure retirement options for Albertans.
Housekeeping and technical amendments
Housekeeping and technical amendments to the Credit Union Act and the Loan and Trust Corporations Act would modernize regulatory frameworks, reduce administrative burden and strengthen oversight, supporting a stable, well-functioning financial sector.
These changes put Alberta in a stronger position to keep communities growing, support families, and create conditions for people and businesses to succeed.
Budget 2026 is focused on what matters, with targeted investments in students and classrooms, health care and the economy, while showing strong fiscal leadership and controlling costs.