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)

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

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.


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.

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):

  1. Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
  2. Launch Adobe Reader.
  3. Open the PDF from within Adobe Reader. You can now fill and save your form.

To submit your forms

Forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to TRA.


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To submit forms

Please note: forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to:

Tax and Revenue Administration
Alberta Treasury Board and Finance
9811 109 Street NW
Edmonton, Alberta  T5K 2L5

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