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Information, publications, forms and videos related to Alberta corporate income tax.
As of October 3, 2022, Tax and Revenue Administration (TRA) will no longer be processing 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 Tax and Revenue Administration Client Self-Service (TRACS) portal. Currently accessible information includes:
More information about services offered in TRACS is available at alberta.ca.
To enrol in TRACS:
Effective January 2022, TRA will resume regular collection and filing compliance activities. If you receive a letter or call from our office and you are not able to pay the full balance or file an outstanding return, contact TRA at 780-422-1782 to discuss.
As of October 1, 2021, representatives will need to request TRACS access using the 'Manage Clients' function in their third-party organization account. For more information, see Third-party organizations.
Previous versions of the Alberta Consent form (AT4930) (PDF) requesting TRACS access will no longer be accepted after September 30, 2021.
TRA encourages taxpayers to use electronic means, for example: Netfile, TRACS, secure email, electronic payment, etcetera, 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. To add a digital signature, the form must first be downloaded or opened as a PDF.
For more information, see TRA online services.
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.
Canadian-controlled private corporations not in an associated group may claim a small business deduction on active business income (that is, non-investment income), up to the small business threshold of $500,000. Canadian-controlled private corporations in an associated group share the maximum small business threshold.
For more information about the small business deduction:
As part of Alberta’s Recovery Plan, qualified corporations may claim the Innovation Employment Grant (IEG) beginning January 1, 2021. The IEG is equal to 8% of eligible expenditures with respect to scientific research and experimental development (SR&ED) carried out in Alberta after December 31, 2020.
Qualified corporations will also be eligible to claim an additional amount equal to 12% of eligible expenditures in excess of its base level of spending.
More information:
Forms:
Bill 20, the Fiscal Measures and Taxation Act, 2019 received Royal Assent on December 5, 2019, and Alberta's Scientific Research and Experimental Development Tax Credit (SR&ED) has been eliminated. For more information, see Special Notice Vol. 5 No. 54, Budget 2019 Elimination of Corporate Tax Credits.
Alberta's Scientific Research and Experimental Development Tax Credit (SR&ED) program provides a refundable tax credit to corporations for SR&ED expenditures carried out in Alberta by the corporations.
More information and forms:
A corporation may be entitled to claim an Alberta Foreign Investment Income Tax Credit if it received foreign investment income and is entitled to claim a foreign tax credit under the federal Act relating to foreign income or profits tax paid on income from foreign non-business sources. Foreign investment income is income earned outside Canada that is not reasonably attributable to the carrying on of the corporation’s business. See the following schedule:
Bill 20, the Fiscal Measures and Taxation Act, 2019 received Royal Assent on December 5, 2019, and the Alberta Investor Tax Credit, Community Economic Development Corporation Tax Credit, Capital Investment Tax Credit, and Interactive Digital Media Tax Credit have been eliminated. For more information, see Special Notice Vol. 5 No. 54, Budget 2019 Elimination of Corporate Tax Credits, or the Budget 2019 Tax Plan (PDF, 7.5 MB).
Together with Alberta Jobs, Economy and Innovation, Tax and Revenue Administration administers the following tax credits:
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.
Returns are due within 6 months from the end of a corporation’s tax year end.
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, see:
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)
As of October 1, 2021, representatives will need to request TRACS access using the ‘Manage Clients’ function in their third-party organization account. For more information, see Third-party organizations.
Previous versions of the Alberta Consent form (AT4930) (PDF) requesting TRACS access will no longer be accepted after September 30, 2021.
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.
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.
Read all Corporate income tax special notices
AT1: Alberta Corporate Income Tax Return and Schedules
Innovation Employment Grant
Scientific Research and Experimental Development Tax Credit forms
Election forms
Other forms
Subscribe to TRA's publications and announcements
Submit forms
Complete your forms and email or fax them to:
Email: [email protected]
Fax: 780-427-0348
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]
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