Part of Property tax

Provincial Education Requisition Credit

Provides municipalities with a tax credit on unpaid education property taxes from delinquent oil and gas properties.


The Provincial Education Requisition Credit (PERC) provides municipalities with an education property tax credit equal to the uncollectable education property taxes on delinquent oil and gas properties.

PERC is scheduled to conclude after the 2023 tax year intake. The annual credits increased to $30 million for the 2021/22 intake and $15 million for each of the following 2 years. Municipalities are no longer required to write off uncollectable property taxes as bad debt to qualify for PERC credits.

Municipalities may apply for:

  • PERC retroactively from the 2015 tax year through to the 2023 tax year
  • both the PERC and the Designated Industrial Requisition Credit (DIRC) programs under a single application

How to apply

Read the Property Tax Credit Guidelines first and follow the instructions to complete and submit the application form.

Guidelines and forms

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.


Connect with the Grants and Education Property Tax Branch:

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-422-7125
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]