The Health Cost Recovery Program is legislated under the Crown’s Right of Recovery Act, which is governed by Alberta Health, and the Crown’s Right of Recovery (President of Treasury Board and Minister of Finance) Regulation, which is administered by Tax and Revenue Administration (TRA). See the Crown's Right of Recovery Act and Regulations.
The legislation includes a provision to recover from automobile insurers the Crown’s cost of health services provided to victims of automobile accidents. For each calendar year, automobile insurers must report the premiums for third party liability insurance written in the year and remit to TRA an amount representing their proportionate share of the total estimated Crown cost of health services related to automobile accidents.
How to register
Automobile insurers do not have to register directly with TRA. The Alberta Superintendent of Insurance provides TRA with an annual listing of licensed automobile insurers. Using this list, TRA registers new automobile insurers and de-registers automobile insurers who are no longer licensed in Alberta.
How to file
The Health Cost Recovery Report must be filed electronically through TRACS.
Step 1: Register for TRACS
- Complete the TRACS Enrolment Request to enrol in TRACS or contact TRA.
- Visit the TRACS page for more information.
Step 2: Complete your report
- Log in to your TRACS account and select ‘File a Report’.
- Reports are due on or before March 15 of the year following the calendar year.
- You may be charged a penalty if you file your Report late.
- The Property and Casualty pages 67.10 and 93.30 from the fourth quarter return submitted to the Superintendent of Insurance do not need to be submitted to TRA at the time the Report is filed, but must be provided to TRA upon request.
Step 3: Remit the amount owing and view the Notice of Assessment
- Remit the amount owing on or before March 15 of the year following the calendar year.
- Interest will be charged on late remittances and will continue to accrue until the balance is paid in full.
- If there were changes made to your Report or a balance is owing, a Notice of Assessment will be available in your TRACS account under 'View Assessments'.
How to pay
- Visit the Making payments to Tax and Revenue Administration page 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:
- file a Health Cost Recovery Report
- confirm receipt of submitted reports
- submit documents
- 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
- 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
An individual with proper authorization for the business may consent to the release of confidential information about accounts with TRA to a specific firm or individual.
An individual with proper authorization for the business includes:
- partner of a partnership
- corporate director
- trustee of an estate
- individual with delegated authority
Step 1: Fill out the Alberta Consent Form
Step 2: Submit the consent form
- Email your consent form to TRA at [email protected].
Step 3: Representative receives PIN (only for TRACS access)
- TRA will review the consent form to ensure it is complete.
- TRA will issue a PIN number to the individual via secure e-mail. TRACS access can only be provided to an individual.
The representative must enter the PIN and account number to access TRACS account. See How to access TRACS for instructions.
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.
- TRA-1R2 – Introduction to Tax and Revenue Administration – December 2021
- TRA-2R1 – Fairness and Service Pledge – June 2023
- MV-1R7 – Administration of the Health Cost Recovery Program – August 2023
The Crown’s cost of health services provided to victims of automobile accidents is recovered from third party liability insurers. Insurers apply an 'assessment factor' to third party liability insurance premiums written for the year to arrive at the amount to be remitted. This factor must be used on the Health Cost Recovery Report when calculating the amount insurers have to remit for the appropriate calendar year.
The following special notice is updated annually, to include the new assessment factor for that year. It also includes all previous assessment factors.
PDF form issues
Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:
- Save the PDF form to your computer – click or right-click the link and download the form.
- 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.
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 841 KB) – November 2023
- AT4931 – Alberta Consent (excluding Corporate Income Tax – June 2023
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