A provincial state of emergency remains in effect due to numerous wildfires.
For wildfire related information, call the 24-hour info line at 310-4455 (available in 200+ languages) or visit alberta.ca/emergency.
A provincial state of emergency remains in effect due to numerous wildfires.
For wildfire related information, call the 24-hour info line at 310-4455 (available in 200+ languages) or visit alberta.ca/emergency.
Information, publications, forms and videos related to Alberta corporate income tax.
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.
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:
For more information about services offered, see the TRACS page.
To enrol in TRACS:
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.
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.
Returns are due within 6 months from the end of a corporation’s tax year end.
For more information on filing requirements, refer to Information Circular CT-2, Filing and Payment Requirements.
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.
To file a corporate income tax return (AT1) using net file, a corporation must have a valid Alberta corporate account number (CAN):
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:
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:
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.
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.
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)
Other corporations
CCPCs exempt from instalments
Other corporations exempt from instalments
For more information on tax instalments, 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.
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:
For more details, instructional videos and to log in to your TRACS account, see TRACS information.
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):
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.
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.
Direct deposit is a convenient, reliable, and secure way to receive a refund from TRA.
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.
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
Corporate income tax information circulars and guides
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.
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.
AT1: Alberta Corporate Income Tax Return and Schedules
Innovation Employment Grant
Election forms
Other forms
Subscribe to TRA's publications and announcements
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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