COVID-19 response: TRA's online services and special notices
Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.
In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. To add a digital signature, the form must first be downloaded or opened as a PDF.
For more information, see TRA online services.
Insurers must file an insurance premiums tax return and remit an amount related to all premiums written in the province during the year.
As of April 1, 2016, insurance premiums tax rates are:
- 3% on premiums receivable on contracts of life, accident and sickness insurance
- 4% on all other contracts of insurance
The insurance premiums tax program is legislated under the Alberta Corporate Tax Act.
How to register
Insurers do not have to pre-register with Tax and Revenue Administration. New insurers will be registered automatically once a licence to provide 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 Return’.
- Paper copy: complete the Insurance Premiums Tax Return (AT2095) (PDF, 313 KB).
- Returns are due on or before the 75th day following the taxation year-end.
- 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 the 75th day following the taxation year-end.
- 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 an Insurance Premiums Tax return
- confirm receipt of submitted returns
- 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 account(s) with TRA to a specific firm and/or individual.
An individual with proper authorization for the business includes a(n):
- partner of a partnership
- corporate director
- trustee of an estate
- individual with delegated authority
Step 1: Fill out the Alberta Consent Form
- Complete the Alberta Consent Form (AT4931) (PDF, 328 KB).
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.
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-1R1 – An Introduction to Tax and Revenue Administration (March 2018)
- TRA-2 – TRA Fairness and Service Pledge (July 2018)
- CT-21R4 – Insurance Premiums Tax (January 2016)
These documents are used to announce changes to the legislation administered by TRA, or changes to administrative policies and practices carried out by TRA. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications, such as information circulars or web content.
- Vol. 5 No. 43 – Insurance Premiums Tax Increase (November 2015)
- Vol. 5 No. 37 – Alberta Corporate Tax Amendment Act, 2012 (January 2013)
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.
Electronic signatures allowed
In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA. To add a digital signature, the form must first be downloaded or opened as a PDF.
To submit your forms
Complete your forms and submit them to TRA.
- AT2095 – Insurance Premiums Tax Return
- For taxation years ending on or after April 1, 2016 (PDF, 313 KB) (June 2016)
- For taxation years ending on or before March 31, 2016 (PDF, 289 KB) (April 2013)
- AT4762 - Notice of Objection (December 2020)
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) (November 2020)
Sign up for updates
Complete your forms and email or fax them to:
Email: [email protected]