Alberta Corporate Tax Act : interpretation bulletin CTIB-3

Description

This interpretation bulletin explains how taxable income is allocated among permanent establishments. Tax and Revenue Administration interpretation bulletins explain legislation and provide specific information related to Alberta Corporate Income Tax. Interpretation bulletins are updated as necessary and a revision number assigned.

Updated

September 15, 2022

Resources

Title and publication information

Type

Reference Material

Alternative Title

Corporate income tax interpretation bulletin CTIB-3 : Corporations allocating income among permanent establishments in more than one jurisdiction

Alternative Title

Alberta Corporate Income Tax Act : interpretation bulletin CTIB-3 : Corporations allocating income among permanent establishments in more than one jurisdiction

Frequency

Irregular

Publisher / Creator Information

Creator

Treasury Board and Finance

Publisher

Treasury Board and Finance

Place of Publication

Edmonton

Subject Information

Topic

Government

Spatial Coverage

Alberta

Resource Dates

Date Created

2012-07-06

Date Added

2019-01-01T21:28:09.869866

Date Modified

2022-09-15

Date Issued

2012-07-06

Audience information

General Public

Language

English (Canadian)

Identifiers

Usage / Licence

Licence

Open Government Licence - Alberta

Contact

Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

Contact Email

tra.revenue@gov.ab.ca

Available Fields

title | Title

Alberta Corporate Tax Act : interpretation bulletin CTIB-3

name | URL

corporate-income-tax-inter-bulletin-ctib-3-corporations-allocating-income-more-than-one-jurisdiction

owner_org | Publisher
```
c3003e80-5e17-4962-9804-54b0c9da91e0
```

alternatetitle1 | Alternative Title

Corporate income tax interpretation bulletin CTIB-3 : Corporations allocating income among permanent establishments in more than one jurisdiction

alternatetitle2 | Alternative Title

Alberta Corporate Income Tax Act : interpretation bulletin CTIB-3 : Corporations allocating income among permanent establishments in more than one jurisdiction

alternatetitle3 | Alternative Title

seriestitle | Series Title

Tax and Revenue Administration interpretation bulletin

seriestitle2 | Series Title

Corporate income tax interpretation bulletin

seriestitle3 | Series Title
```
CIT interpretation bulletin
```

notes | Description

pubtype | Type
```
Reference Material
```
creator | Creator
```
Treasury Board and Finance
```
contributor | Contributor
contributor2 | Contributor
contributor3 | Contributor
contributor4 | Contributor
contributor5 | Contributor
contributor6 | Contributor

contact | Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

email | Contact Email
```
tra.revenue@gov.ab.ca
```
contactother | Contact Other
placeofpub | Place of Publication
```
Edmonton
```
identifier-ISBN-print | ISBN (print)
identifier-ISBN-pdf | ISBN (pdf)
identifier-ISBN-html | ISBN (html)
identifier-ISBN-cdrom | ISBN (CD-ROM)
identifier-ISBN-dvd | ISBN (DVD)
identifier-ISSN-print | ISSN (print)
identifier-ISSN-online | ISSN (online)
identifier-AGDEX-number | AGDEX number
identifier-ALIS-catno | ALIS catalogue number
identifier-NEOS-catkey | NEOS catalogue key
identifier-local | Local Identifier
published_date, | Publish on this future date.
review_date | Review Date
createdate | Date Created
```
  2012-07-06
```
issuedate | Date Issued
```
  2012-07-06
```
date_modified | Date Modified
```
  2022-09-15
```
updatefrequency | Frequency
```
Irregular
```
topic | Topic
```
Government
```
tag_string | Tags
subject | Subject (LCSH)
subject2 | Subject (LCSH)
subject3 | Subject (LCSH)
subject4 | Subject (LCSH)
subject5 | Subject (LCSH)
subject6 | Subject (LCSH)
time_coverage_from | Start Date
time_coverage_to | End Date
spatialcoverage | Spatial Coverage
```
Alberta
```
spatialcoverage2 | Spatial Coverage
spatialcoverage3 | Spatial Coverage
audience | Audience
```
General Public
```
Extent | Extent
Extent2 | Extent
Extent3 | Extent
replacedby_title | Is Replaced By - Title
replacedby_uri | URI
replaces_title | Replaces - Title
replaces_uri | URI
hastranslation_title | Has Translation - Title
hastranslation_uri | URI
istranslation_title | Is Translation Of
istranslation_uri | URI
archivedate | Date Archived
usageconsiderations | Usage Considerations
language | Language
```
English (Canadian)
```
license_id | Licence
```
Open Government Licence - Alberta
```
sensitivity | Sensitivity
```
Unrestricted
```

Pkg Data

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Alberta Corporate Tax Act : interpretation bulletin CTIB-3

Description

Updated

Tags

Resources