COVID-19 response: using TRA's online services, and TRA special notices
Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (e.g. Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.
For more information, see TRA online services. This page also includes links to TRA Special Notices related to changes due to COVID-19, listed under the applicable program.
For COVID-19 updates, visit COVID-19 info for Albertans.
Overview
Automobile insurers are responsible for reporting and remitting 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 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 Tax and Revenue Administration. 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
Step 1: Register for TRACS (TRA Client Self-Service)
- Complete the TRACS Enrolment Request to enrol in TRACS or contact TRA.
- Visit the TRACS page for more information.
Step 2: Complete your report
- Online: Log in to your TRACS account and select ‘File a Report’.
- Paper copy: complete the Health Cost Recovery Report (AT252) (PDF, 307 KB).
- Returns are due on or before March 15 of the year following the calendar year.
- You will 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
- Visit Making payments 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. 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.
Publications
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.
- TRA-1 – An Introduction to Tax and Revenue Administration (March 2018)
- TRA-2 – TRA Fairness and Service Pledge (July 2018)
- MV-1R3 – Hospitals Act, Health Cost Recovery – Automobile Accidents (July 2006)
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.
Form instructions
Trouble opening or completing fillable PDF forms?
Fillable PDF forms do not open properly on some mobile devices and web browsers. If the form doesn't open, or you can't complete the form, or you see a "please wait" message, follow these steps to complete and save fillable forms from Tax and Revenue Administration (TRA):
- Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
- Launch Adobe Reader.
- Open the PDF from within Adobe Reader. You can now fill and save your form.
To submit your forms
Complete your forms and submit them to TRA.
Forms
- AT252 – Heath Cost Recovery Report – Automobile Accidents (PDF, 307 KB) (December 2016)
- AT4762 – Notice of Objection (PDF, 128 KB) (July 2017)
Sign up for updates
Subscribe to get TRA's publications and announcements by email
Contact
To submit forms
Complete your forms and email or fax them to:
Email: tra.revenue@gov.ab.ca
Fax: 780-427-0348
To 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: tra.revenue@gov.ab.ca