Health cost recovery

Information on an automobile insurer’s proportionate share of the total estimated Crown cost of health services for automobile accidents.

Important notices

Access your account information online

As of October 3, 2022, Tax and Revenue Administration (TRA) will no longer be processing phone or email requests for basic account information. Automobile insurers or their representatives can access most of the information related to their account using the Tax and Revenue Administration Client Self-Service (TRACS) secure online portal. Complete the TRACS Enrolment Request to enrol in TRACS.


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

Electronic filing

The Health Cost Recovery Report must be filed electronically through TRACS.

Step 1: Register for TRACS

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

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:

  • owner
  • 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

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.

Publications and forms

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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]