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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.

Initially introduced to provide relief to municipalities for the 2015 through 2019 tax years, the program has been extended for two more years as the tax recovery challenges continue.

Municipalities may apply for PERC retroactively to the 2015 tax year through to the 2021 tax year.

To reduce red tape, municipalities can now 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.

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.

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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