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.

Account owners or their representatives can access most of the information related to their account in 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.

Complete the TRACS Enrolment Request to enrol in TRACS.

Electronic filing

Effective January 1, 2022, TRA will only accept Health Cost Recovery returns (including prior periods) filed electronically in TRACS. Paper or PDF versions of the return will not be accepted.


Automobile insurers are responsible for reporting and remitting for each calendar year, their proportionate share of the total estimated Crown cost of health services related to automobile accidents.

An automobile insurer must file a report and remit an amount related to all automobile premiums written in the province during the calendar year.

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.

How to register

Automobile insurers do not have to pre-register with TRA. New automobile insurers will be registered automatically, once a licence to provide automobile insurance in Alberta has been issued by the Superintendent of Insurance.

How to file

Electronic filing

Effective January 1, 2022, TRA will only accept Health Cost Recovery returns (including prior periods) filed electronically in TRACS. Paper or PDF versions of the return will not be accepted.

Step 1: Register for TRACS (TRA Client Self-Service)

Step 2: Complete your report

  • Log in to your TRACS account and select ‘File a Report’.
  • Returns are due on or before March 15 of the year following the calendar year.
  • You may be charged a penalty if you file your return late.
  • The Property and Casualty pages 67.10 and 93.30 or Life pages 95.010 and 95.020 from the fourth quarter return, submitted to the Superintendent of Insurance, may be requested by TRA.

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 return 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. Log in to your TRACS account to:

  • 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

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

  • Submit your completed consent form to TRA.

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.


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.

Assessment factor

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 in the Health Cost Recovery Report - Automobile Accidents (form AT252) (PDF, 307 KB), to determine 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:

  1. Save the PDF form to your computer – click or right-click the link and download the form.
  2. 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.


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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]

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