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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 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:
- online in TRACS
- by contacting TRA
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.
To determine if your corporation is exempt, complete the Exemption Criteria section in AT100, Preparing and Filing the Alberta Corporate Income Tax Return (PDF, 312 KB).
Additional information on who is not required to file, who is exempt and the definition of a permanent establishment are outlined in Information Circular CT-2, Filing Requirements.
How to file
Returns are due within 6 months from the end of a corporation’s tax year end.
- See Information Circular CT-2, Filing Requirements, for more information.
Net file
Using certified software, taxpayers or service providers can use net file to electronically submit an Alberta corporate income tax return, including reassessments or amended returns. Net file provides the user with immediate receipt confirmation, faster processing and the convenience of filing from anywhere.
There is no access code or registration required.
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 file a corporate income tax return (AT1) using net file, a corporation must have a valid Alberta corporate account number (CAN):
- the CAN is also known as the Corporate Access Number on the Alberta Certificate of Incorporation
- for information about registering a corporation in Alberta, see Incorporate a business or organization
Net file of returns by corporations
For returns for taxation years ending after December 31, 2017, any corporation whose gross revenue exceeds $1 million is required to net file its Alberta AT1 Returns.
The following are exceptions where the corporation is not required to net file:
- an insurance corporation defined in subsection 248(1) of the federal Income Tax Act,
- a non-resident corporation,
- a corporation reporting in functional currency as defined in subsection 261(1) of the federal Income Tax Act, or
- a corporation that is exempt from taxation under section 35 of the Alberta Corporate Tax Act and section 149 of the federal Income Tax Act.
Net file of returns by tax preparers
For returns for taxation years ending after December 31, 2017, a tax preparer is required to net file AT1 returns in circumstances where the tax preparer accepts consideration to prepare more than 10 AT1 returns.
However, the requirement to net file AT1 returns does not apply to a tax preparer for a calendar year in respect of:
- an AT1 return for which the tax preparer has applied for and received permission from TRA to file by another method, or
- an AT1 return for the following types of corporations:
- an insurance corporation defined in subsection 248(1) of the federal Income Tax Act,
- a non-resident corporation, or
- a corporation reporting in functional currency as defined in subsection 261(1) of the federal Income Tax Act.
Net file certified software
The return 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
- complete the AT1 Alberta Corporate Income Tax Return and Schedules
- see the listing of Software Certified for AT1 Net File and RSI formats for 2008 and Subsequent Taxation years
- submit your completed return and applicable schedules to TRA
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 tax return. 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
It is a corporation’s responsibility to calculate its required monthly instalment payments. A corporation must also calculate the balance due, if any, that must be paid by the due date.
If the payment date falls on a weekend or holiday, then the payment date is the next business day.
Interest will be charged on late or deficient payments – this includes instalment payments.
Payment requirements specific to your corporation type:
Canadian Controlled Private Corporations (CCPCs)
- instalment payments are due on the last day of each month
- the balance of the tax payable is due on or before the end of the third month following the taxation year
Other corporations
- instalment payments are due on the last day of each month
- the balance of the tax payable is due on or before the end of the second month following the taxation year
CCPCs exempt from instalments
- the balance of the tax payable is due by the end of the third month following the taxation year end
Other corporations exempt from instalments
- the balance of the tax payable is due by the end of second month following the taxation year end
For more information, see:
- Information Circular CT-3, Alberta Corporate Tax Instalments
- Information Circular CT-4, Interest and Penalties.
Making payments
- Visit Making payments for more information
- Related: TRA prescribed interest rates
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
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, 285 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)
- Complete the TRACS Enrolment Request to enrol in TRACS or contact TRA.
- Visit the TRACS page for more information.
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’
- If you do not have access to your account in TRACS, complete the TRACS Enrolment Request.
- Visit the TRACS page for more information.
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
Information circulars
These documents discuss procedural matters and administrative policies and practices for programs administered by TRA. They are updated as necessary and a revision number assigned.
Cross-program information circulars
- TRA-1R2 – Introduction to Tax and Revenue Administration – December 2021
- TRA-2 – TRA Fairness and Service Pledge – July 2018
Corporate income tax information circulars and guides
- CT-1 – Introduction to Alberta Corporate Income Tax – September 2020
- CT-2R8 – Filing Requirements – May 2021
- CT-3R4 – Alberta Corporate Income Tax Instalments – March 2014
- CT-4R7 – Interest and Penalties – October 2017
- CT-5R5 – Waiver or Cancellation of Penalties and/or Interest – March 2011
- CT-6R1 – Reassessments – April 1999
- CT-7R3 – Calculation and Deduction of Losses – August 2020
- CT-8R4 – Objections and Appeals – September 2014
- CT-9R1 – Alberta Corporate Income Tax Collections – September 2014
- CT-10R2 – The Tax Audit – September 2020
- CT-11R3 – Voluntary Disclosures – June 2018
- CT-13R1 – Records and Books – November 2005
- CT-15R2 – Clearance Certificates – July 2012
- CT-17R8 – Alberta Small Business Deduction – May 2019
- CT-21R5 – Insurance Premiums Tax – January 2022
- CT-23 – Functional Currency Tax Reporting – August 2010
- CT-24 – Qualifying Environmental Trusts – February 2016
- SRED-1R3 – Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit – September 2019
- Guide to Claiming the SR&ED Tax Credit (PDF, 890 KB) – April 2013
- IEG-1 – Alberta Innovation Employment Grant – January 2021
- Guide to Claiming the Alberta Innovation Employment Grant (PDF, 5.1 MB) – January 2023
Interpretation bulletins
These documents explain legislation and provide specific information related to Alberta Corporate Income Tax. Interpretation bulletins are updated as necessary and a revision number assigned.
- CTIB-1R2 – Taxability of a Corporation in Alberta on the Basis of Permanent Establishment – October 2017
- CTIB-3R2 – Allocating Income to Permanent Establishments – September 2022
Special notices
These documents are used to announce changes to the legislation administered by TRA, or changes to administrative policies and practices carried out by TRA. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications, such as information circulars or web content.
Read all Corporate income tax special notices
- Vol. 5 No. 64 – Electronic Filing of Insurance Premiums Tax Returns – January 11, 2022
- Vol. 5 No. 62 – Application of Federal Budget 2021 Tax Incentives for Immediate Expensing and Capital Cost Allowance – May 31, 2021
- Vol. 5 No. 60 – Extended Deadlines for Claims for the Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit and Extensions of Time to Serve a Notice of Objection – October 15, 2020
- Vol. 5 No. 59 – Deferral of Corporate Income Tax Payments and Waiver of Interest on Existing Debts – August 4, 2020
- Vol. 5 No. 58 – Accelerated Job Creation Tax Cut – June 30, 2020
- Vol. 5 No. 57 – Extension to Alberta Corporate Income Tax Return (AT1) Filing Deadline – May 28, 2020
- Vol. 5 No. 56 – Deferral of Corporate Income Tax Payments – April 30, 2020; superseded by Vol. 5 No. 59 on August 4, 2020
- Vol. 5 No. 55 – Film and Television Tax Credit (FTTC), 2020 – February 2020
- Vol. 5 No. 54 – Budget 2019 Elimination of Corporate Tax Credits – November 2019
- Vol. 5 No. 53 – Application of the federal Immediate Expensing and Accelerated Investment Incentive measures – July 2019
- Vol. 5 No. 51 – Interactive Digital Media Tax Credit – November 2018
- Vol. 5 No. 50 – Community Economic Development Corporation Tax Credit – October 2018
- Vol. 5 No. 46 – Bill 30 - Corporate tax amendments - tax credits (Alberta Investor and Capital Investment) – June 2017
- Vol. 5 No. 37 – Alberta Corporate Tax Amendment Act, 2012 – January 2013
- Vol. 5 No. 34 – Reassessment of Alberta objections with unresolved matters – November 2010
Certified software for corporate income tax returns
Forms
AT1: Alberta Corporate Income Tax Return and Schedules
- AT100 – Preparing and Filing the Alberta Corporate Income Tax Return (PDF, 340 KB) – May 2021
- AT1 – Alberta Corporate Income Tax Return for 2004 and Subsequent Taxation Years (PDF, 257 KB) – June 2022
- AT1 Schedule 1 (Form AT2) – Alberta Small Business Deduction (PDF, 232 KB) – July 2020
- AT1 Schedule 2 (Form AT271) – Alberta Income Allocation Factor (PDF, 296 KB) – July 2012
- AT1 Schedule 3 (Form AT3) – Alberta Other Tax Deductions and Credits (PDF, 280 KB) – November 2018
- AT1 Schedule 4 (Form AT201) – Alberta Foreign Investment Income Tax Credit (PDF, 208 KB) – March 2021
- AT1 Schedule 9 and Schedule 9 Supplemental (Forms AT190 and AT192) – Alberta Scientific Research and Experimental Development
- see below for forms and documents
- AT1 Schedule 10 (Form AT293) – Alberta Loss Carry-Back Application (PDF, 204 KB) – June 2022
- AT1 Schedule 12 (Form AT112) – Alberta Income/Loss Reconciliation (PDF, 243 KB) – March 2022
- AT1 Schedule 13 (Form AT13) – Alberta Capital Cost Allowance (CCA) (PDF, 325 KB) – September 2020
- AT1 Schedule 14 (Form AT14) – Alberta Cumulative Eligible Capital Deduction (PDF, 314 KB) – March 2018
- Schedule 14 Supplemental Worksheet – to be used for tax years that start before January 1, 2017 (PDF, 286 KB) – March 2018
- AT1 Schedule 15 ( Form AT237) – Alberta Resource Related Deductions (PDF, 361 KB) – March 2014
- AT1 Schedule 16 (Form AT238) – Alberta Scientific Research Expenditures (PDF, 275 KB) – July 2012
- AT1 Schedule 17 (Form AT170) – Alberta Reserves (PDF, 288 KB) – March 2014
- AT1 Schedule 18 (Form AT18) – Alberta Dispositions of Capital Property:
- for taxation years ending on or after July 1, 2019 (PDF, 333 KB) – January 2019
- for taxation years ending on or before June 30, 2019 (PDF, 337 KB) – March 2014
- AT1 Schedule 20 (Form AT20) – Alberta Charitable Donations & Gifts Deduction (PDF, 311 KB) – January 2015
- AT1 Schedule 21 (Form AT173) – Alberta Calculation of Current Year Loss and Continuity of Losses (PDF, 333 KB) – March 2014
- AT1 Schedule 29 (Form AT29) – Alberta Innovation Employment Grant
- see below for forms and documents
Innovation Employment Grant
- See related documents:
- Information circular IEG-1 – Alberta Innovation Employment Grant – January 2021
- Guide to Claiming the Alberta Innovation Employment Grant (PDF, 5.8 MB) – August 2022
- AT1 Schedule 29 (Form AT29) – Alberta Innovation Employment Grant (PDF, 238 KB) – May 2021
- AT4970 - Listing of SR&ED Projects Carried Out in Alberta (PDF, 110 KB) – January 2021
Scientific Research and Experimental Development Tax Credit forms
- See related documents:
- Information circular SRED-1R2 – Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit – February 2015
- Guide to Claiming the SR&ED Tax Credit (PDF, 890 KB) – April 2013
- AT1 Schedule 9 (Form AT190) – SR&ED Tax Credit (PDF, 295 KB) – October 2012
- AT1 Schedule 9 Supplemental (Form AT192) (PDF, 273 KB) – January 2013
- For taxation years ending on or before March 31, 2012. This form has been developed for calculating the Grind. Claimants are to use it with AT1 Schedule 9.
- AT4960 – Listing of SR&ED Projects Claimed in Alberta (PDF, 472 KB) – October 2009
Election forms
- AT107 – Alberta Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation (PDF, 165 KB) – August 2014
- AT108 – Alberta Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation (PDF, 170 KB) – August 2014
- AT109 – Alberta Election on Disposition of Property by a Taxpayer to a Canadian Partnership (PDF, 157 KB) – August 2014
Other forms
- AT4930 – Alberta Consent Form (PDF, 285 KB) – September 2021
- Please note: Previous versions of the Alberta Consent form (AT4930) (PDF) requesting TRACS access will no longer be accepted after September 30, 2021.
- AT97 – Notice of Objection – November 2020
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 855 KB) – December 2022
- AT184 – Waiver in Respect of Time Limit for Assessment, Reassessment or Determination (PDF, 254 KB) – July 2012
- AT2156 – Notice of Revocation of Waiver (PDF, 255 KB) – July 2012
Videos
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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]
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