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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 was scheduled to conclude after the 2021 tax year intake; however, the program has been extended for two more years as tax recovery challenges continue. In addition to the extension of the program, the annual credits are being increased to $30 million for the 2021/22 intake and $15 million for each of the following two 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 to the 2015 tax year through to the 2023 tax year.

Municipalities may apply for 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.

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Guidelines and forms


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]

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