Important notices

Mailing address changes

To prevent mailings to incorrect addresses for Corporate Income Tax, TRA is adopting address changes and return mail indicators from the Canada Revenue Agency (CRA). Effective November 19, 2022, TRA will automatically update a corporation’s mailing address to match the CRA’s records if the address has not been updated with TRA in the last 90 days. TRA may suppress mailing of certain documents until the corporation’s address has been updated.

Address changes can be made:

A corporation’s address will no longer be updated using the AT1 - Alberta Corporate Income Tax Return, and only one address will be retained on file as the mailing address. Alternate addresses are no longer accepted. As a result, the AT1 and Alberta Loss Carry Back Application (Schedule 10) no longer include alternate address fields. Netfile software vendors will be updating these forms in the fall.

Access your account information online

As of October 3, 2022, Tax and Revenue Administration (TRA) no longer processes phone or email requests for basic account information.

Account owners or their representatives can access most of the information related to corporate income taxes in the Tax and Revenue Administration Client Self-Service (TRACS) portal. Currently accessible information includes:

  • installment balances
  • financial or assessment details
  • statement of accounts
  • copies of Notice of (re)Assessments.

For more information about services offered, see the TRACS page.

To enrol in TRACS:

  • Account owners (corporate director or business owner) and representatives (authorized employees of the business, agents or other third parties representing clients in a program other than corporate income tax) complete the TRACS Enrolment Request. See TRACS for instructions.
  • Third-party representatives for corporate income tax (accounting firms, bookkeepers, accountants, etc.) complete the Third-Party Organization Enrolment. See Third-party organizations for instructions.

Overview

Since the 1940s, all incorporated businesses with a permanent establishment (for example, office, mine, farm, oil well) in Alberta at any time in a taxation year pay income tax on the portion of their taxable income allocated to Alberta.

Tax and Revenue Administration (TRA) administers the Alberta Corporate Tax Act that provides the calculation of Alberta corporate income tax including the Alberta small business deduction, innovation employment grant and other tax credits.

The Alberta calculation of taxable income parallels the federal calculation, although taxpayers may claim different discretionary deductions such as capital cost allowance for federal and provincial purposes.

Deduction and tax credits

Who has to file

Unless it is exempt, a corporation is required to file an Alberta corporate income tax return (AT1) if it had a permanent establishment in Alberta at any time during the taxation year.

For more information on who is not required to file, who is exempt from filing, and the definition of a permanent establishment, refer to Information Circular CT-2, Filing and Payment Requirements.

How to file

Returns are due within 6 months from the end of a corporation’s tax year end. An AT1 is considered filed on the date it is received by TRA.

For more information on the filing process and deadline, refer to Information Circular CT-2, Filing and Payment Requirements.

Net file

Using certified software, taxpayers or service providers can use net file to electronically submit an AT1, including an amended AT1. Net file provides the user with immediate receipt confirmation, faster processing and the convenience of filing from anywhere.

No access code or registration is required to net file an AT1.

Net file is available Monday to Saturday, 7 am to midnight MST, and on Sunday, 5:30 pm to midnight MST.

Net file eligibility

To net file an AT1, a corporation must have a valid Alberta corporate account number (CAN). The CAN is the same as the Corporate Access Number indicated on the Alberta Certificate of Incorporation.

For information about registering a corporation in Alberta, see Incorporate a business or organization.

Mandatory net filing – Corporations

Except as indicated below, a corporation whose gross revenue exceeds $1 million is required to net file its AT1.

However, the following types of corporations are not required to net file their AT1s:

  • an insurance corporation
  • a non-resident corporation
  • a corporation that reports in functional currency
  • a corporation that is exempt from taxation under section 35 of the Alberta Corporate Tax Act

Every corporation that fails to file an AT1 electronically as required is liable to a penalty of $1,000.

Mandatory net filing – Tax Preparers

Except as indicated below, a tax preparer who accepts consideration to prepare more than 10 AT1s is required to net file all AT1s.

However, a tax preparer is not required to net file the following:

  • a type of AT1 for which the tax preparer has applied for in writing and received permission from TRA to file by another method
  • an AT1 of an insurance corporation, non-resident corporation, or a corporation reporting in functional currency

Net file certified software

The AT1 must be generated and submitted using TRA-certified tax return preparation software.

For a list of certified software offering net file capability, see Software Certified for AT1 Net File and RSI formats for 2008 and Subsequent Taxation Years.

Refer to each software product for specific system requirements, instructions, and procedures on preparation and submission of returns in net file format.

Paper

How to pay

If you have a February tax year end with an amount owing, instruct the payment to be applied to the same tax year end date on your AT1. For example, if your Tax Year End Date is February 29, 2020, ensure that the payment is instructed to be applied to February 29, 2020 as well.

Remittance due dates

In general, Alberta corporate income tax must be paid in equal monthly instalments on or before the last day of each month in the taxation year with any balance due by the end of the second month following the taxation year (the balance-due day). It is a corporation’s responsibility to calculate its required monthly tax instalment payments and any remaining balance due that must be paid by the balance-due day.

If a payment or balance-due day falls on a weekend or holiday, the due date is the next business day.

Daily compound interest is charged on all late or deficient payments of Alberta tax payable.

Exemptions specific to corporation type:

Canadian Controlled Private Corporations (CCPCs)

A CCPC is exempt from paying tax instalments throughout the taxation year and is allowed to defer its total payment of tax to the end of the third month following its taxation year. A CCPC is eligible for this exemption if it meets one of the following criteria:

  • it claims the Alberta small business deduction and has taxable income of $500,000 or less in the current taxation year
  • it claimed the Alberta small business deduction and had taxable income of $500,000 or less in the immediately preceding taxation year
  • its Alberta corporate income tax payable for the current year or first instalment base is $2,000 or less

Other corporations

A corporation that is not a CCPC is exempt from paying tax instalments throughout the taxation year and is allowed to defer its total payment of tax to the end of the second month following its taxation year if its Alberta corporate tax for the year or its first instalment base is $2,000 or less.

A new corporation, other than one formed by amalgamation, is not required to pay instalments during its first taxation year and is allowed to defer its total payment of tax to the end of the second month following the taxation year.

For more information on tax instalments, including options for how to calculate tax instalments and exceptions for short taxation years and reorganizations, refer to Information Circular CT-2, Filing and Payment Requirements.

For more information on making payments, refer to Making payments to Tax and Revenue Administration.

Maintain your account in TRACS

TRA Client Self-Service (TRACS) is a secure online system for authorized clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

  • confirm receipt and completion of submitted returns
  • view status of prior assessments, financial details and notices of assessment and reassessment
  • access financial information and view account period balances
  • update address and contact information
  • delegate account access to other employees or authorized individuals
  • set up direct deposit for corporate income tax refunds
  • submit documents – see Corporate Income Tax – Submitting Documents in TRACS for more information
  • file a Notice of Objection
  • request for waiver of penalties and interest

For more details, instructional videos and to log in to your TRACS account, see TRACS information.

How to authorize a representative

Changes to the Alberta Consent form (AT4930)

Representatives need to request TRACS access using the ‘Manage Clients’ function in their third-party organization account. For more information, see Third-party organizations.

An individual with proper authorization for the business may consent to the release of confidential information about account(s) with TRA to a specific representative  – a firm and/or individual – also known as a third-party organization.

An individual with proper authorization for the business includes a(n):

  • owner
  • partner of a partnership
  • corporate director
  • trustee of an estate
  • individual with delegated authority

If your representative is not enrolled as a Third-party organization with TRA, you must complete the Alberta Consent Form – Corporate Income Tax (AT4930) (PDF, 270 KB) and submit to TRA.

Step 1: Complete the Alberta Consent Form

  • Review the consent form provided by your representative.
  • Complete the certification section if you agree to the privileges requested in part 3.
  • Send the completed Alberta Consent Form back to your representative.

Step 2: Representative uploads the Alberta Consent Form in TRACS

Step 3: Representative receives access

  • TRA will review the consent form to ensure it is complete.

Third-party organizations

A firm or individual that represents one or more clients for corporate income tax may enrol with TRA to access client’s corporate income tax account information online using TRACS.

See Third-party organizations for more information.

How to apply for direct deposit

Direct deposit is a convenient, reliable, and secure way to receive a refund from TRA.

Step 1: Register for TRACS (TRA Client Self-Service)

Step 2: Sign up for direct deposit in TRACS

  • Log in to your TRACS account and select ‘Manage Direct Deposit’.
  • Enter your banking and contact information and submit.
  • For an instructional video, see TRACS videos.

How to object

A notice of objection must be submitted within 90 days from the date shown on the notice of (re)assessment or notice of (re)determination of loss. If the objection has not been submitted within 90 days, you must request an extension of time to file the notice of objection. No objection may be filed after one year and 90 days from the date shown on the notice.

You must file a separate notice of objection for each tax year end or notice of (re)assessment even if the reasons or statement of facts is the same.

Step 1: Login to your TRACS account and select ‘File a Notice of Objection’ from ‘Account Actions’

Step 2: Complete and submit the notice of objection

  • Provide a detailed explanation and upload supporting documentation.

Step 3: Receive decision

  • TRA will review your notice of objection(s) and all additional information provided. We may contact you for additional information.
  • You will receive the written decision by secure email.
  • If you do not agree with the decision, you may take further legal action to appeal the decision.

Publications, forms and videos

PDF form issues

Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:

  1. Save the PDF form to your computer – click or right-click the link and download the form.
  2. Open the PDF form with Adobe Reader. Fill it in and save it.

If you are still having problems opening the form, contact PDF form technical support.

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Contact

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)
Fax: 780-427-0348
Email: [email protected]