Alberta Corporate Tax Act special notice Vol. 5 No. 54 : Budget 2019 elimination of corporate tax credits

Archived

This item has been replaced by a more recent resource or the content may be otherwise out of date. It is provided for informational and research purposes.

Description

As announced in Budget 2019, the Job Creation Tax Cut and enhancements to Capital Cost Allowance rates are moving Alberta toward a low-rate, broad-based corporate tax system. If Bill 20: The Fiscal Measures and Taxation Act, 2019 is passed, the Alberta Investor Tax Credit, Community Economic Development Corporation Tax Credit, Capital Investment Tax Credit, Interactive Digital Media Tax Credit and the Scientific Research and Experimental Development Tax Credit (SR&ED) will be eliminated.

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, administrative policies and practices. 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.

Updated

November 4, 2019

Resources

Special notice Vol. 5 No. 54 - Budget 2019 elimination of corporate tax credits [November 4, 2019]

More information Download
Downloads: 628

Title and publication information

Type

Reference Material

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

2019-07-04

Date Added

2019-11-05T17:50:55.236056

Date Modified

2019-11-04

Date Issued

2019-07-04

Date Archived

2023-03-20

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 special notice Vol. 5 No. 54 : Budget 2019 elimination of corporate tax credits

name | URL

corporate-income-tax-special-notice-vol-5-no-54-budget-2019-elimination-of-corporate-tax-credits

owner_org | Publisher
```
c3003e80-5e17-4962-9804-54b0c9da91e0
```
alternatetitle1 | Alternative Title
alternatetitle2 | Alternative Title
alternatetitle3 | Alternative Title

seriestitle | Series Title

Tax and Revenue Administration special notices

seriestitle2 | Series Title
```
Corporate income tax special notices
```
seriestitle3 | Series Title
```
CIT special notices
```

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
```
  2019-07-04
```
issuedate | Date Issued
```
  2019-07-04
```
date_modified | Date Modified
```
  2019-11-04
```
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
```
  2023-03-20
```
usageconsiderations | Usage Considerations
language | Language
```
English (Canadian)
```
license_id | Licence
```
Open Government Licence - Alberta
```
sensitivity | Sensitivity
```
Unrestricted
```

Pkg Data

{'Extent': '', 'Extent2': '', 'Extent3': '', 'alternatetitle1': '', 'alternatetitle2': '', 'alternatetitle3': '', 'archivedate': '2023-03-20 00:00:00', 'audience': ['General Public'], 'author': None, 'author_email': None, 'contact': 'Treasury Board and Finance. Tax and Revenue Administration.', 'contactother': '', 'contributor': '', 'contributor2': '', 'contributor3': '', 'contributor4': '', 'contributor5': '', 'contributor6': '', 'createdate': '2019-07-04', 'creator': ['Treasury Board and Finance'], 'creator_user_id': 'dc127b91-3214-406f-b95f-2781a8182e84', 'date_modified': '2019-11-04', 'email': 'tra.revenue@gov.ab.ca', 'hastranslation_title': '', 'hastranslation_uri': '', 'id': 'd3336e87-00fe-4c57-b810-d84e7a90e0e6', 'identifier-AGDEX-number': '', 'identifier-ALIS-catno': '', 'identifier-ISBN-cdrom': '', 'identifier-ISBN-dvd': '', 'identifier-ISBN-html': '', 'identifier-ISBN-pdf': '', 'identifier-ISBN-print': '', 'identifier-ISSN-online': '', 'identifier-ISSN-print': '', 'identifier-NEOS-catkey': '', 'identifier-local': '', 'isopen': True, 'issuedate': '2019-07-04 00:00:00', 'istranslation_title': '', 'istranslation_uri': '', 'language': ['en-CA [default]'], 'license_id': 'OGLA', 'license_title': 'Open Government Licence - Alberta', 'license_url': 'https://open.alberta.ca/licence', 'maintainer': None, 'maintainer_email': None, 'metadata_created': '2019-11-05T17:50:55.236056', 'metadata_modified': '2023-03-20T20:44:06.988184', 'name': 'corporate-income-tax-special-notice-vol-5-no-54-budget-2019-elimination-of-corporate-tax-credits', 'notes': 'As announced in Budget 2019, the Job Creation Tax Cut and enhancements to Capital Cost Allowance rates are moving Alberta toward a low-rate, broad-based corporate tax system. If Bill 20: The Fiscal Measures and Taxation Act, 2019 is passed, the Alberta Investor Tax Credit, Community Economic Development Corporation Tax Credit, Capital Investment Tax Credit, Interactive Digital Media Tax Credit and the Scientific Research and Experimental Development Tax Credit (SR&ED) will be eliminated. \r\n\r\nThis special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, administrative policies and practices. 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.', 'num_resources': 1, 'num_tags': 9, 'organization': {'id': 'c3003e80-5e17-4962-9804-54b0c9da91e0', 'name': 'treasuryboardandfinance', 'title': 'Treasury Board and Finance', 'type': 'organization', 'description': '', 'image_url': '', 'created': '2015-05-13T08:55:42.990873', 'is_organization': True, 'approval_status': 'approved', 'state': 'active'}, 'owner_org': 'c3003e80-5e17-4962-9804-54b0c9da91e0', 'placeofpub': 'Edmonton', 'private': False, 'pubtype': ['Reference Material'], 'replacedby_title': '', 'replacedby_uri': '', 'replaces_title': '', 'replaces_uri': '', 'sensitivity': 'unrestricted', 'seriestitle': 'Tax and Revenue Administration special notices', 'seriestitle2': 'Corporate income tax special notices', 'seriestitle3': 'CIT special notices', 'spatialcoverage': 'Alberta', 'spatialcoverage2': '', 'spatialcoverage3': '', 'state': 'active', 'subject': '', 'subject2': '', 'subject3': '', 'subject4': '', 'subject5': '', 'subject6': '', 'title': 'Alberta Corporate Tax Act special notice Vol. 5 No. 54 : Budget 2019 elimination of corporate tax credits', 'topic': ['Government'], 'type': 'publications', 'updatefrequency': 'Irregular', 'url': None, 'usageconsiderations': '', 'version': None, 'resources': [{'cache_last_updated': None, 'cache_url': None, 'created': '2019-11-05T18:20:35.160859', 'datastore_active': False, 'description': '', 'format': 'PDF', 'hash': '', 'id': '431d0551-5410-42c8-82fd-ffa9d90aec1a', 'last_modified': '2023-03-20T20:43:40.474863', 'metadata_modified': '2019-11-05T18:20:35.160859', 'mimetype': 'application/pdf', 'mimetype_inner': None, 'name': 'Special notice Vol. 5 No. 54 - Budget 2019 elimination of corporate tax credits [November 4, 2019]', 'package_id': 'd3336e87-00fe-4c57-b810-d84e7a90e0e6', 'position': 0, 'resource_type': None, 'size': 867161, 'state': 'active', 'url': 'https://open.alberta.ca/dataset/d3336e87-00fe-4c57-b810-d84e7a90e0e6/resource/431d0551-5410-42c8-82fd-ffa9d90aec1a/download/special-notice-ct-vol-5-no-54-budget-2019-elimination-of-corporate-tax-credits.pdf', 'url_type': 'upload', 'tracking_summary': {'total': 628, 'recent': 628}, 'has_views': False}], 'tags': [{'display_name': 'Alberta Investor Tax Credit', 'id': 'ef40d7c5-9726-44e1-ba0b-8a7981fabf95', 'name': 'Alberta Investor Tax Credit', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'Capital Investment Tax Credit', 'id': '716a1749-0310-4a04-a8f2-6dadf4d077c8', 'name': 'Capital Investment Tax Credit', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'Community Economic Development Corporation Tax Credit', 'id': '6435999a-c854-46a5-be9a-f5028710e3d8', 'name': 'Community Economic Development Corporation Tax Credit', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'Interactive Digital Media Tax Credit', 'id': '09af9ecb-3d76-49ee-a7f9-ee6185a045f2', 'name': 'Interactive Digital Media Tax Credit', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'SRED', 'id': '7ea43eeb-b27d-4605-841e-44fc0d683434', 'name': 'SRED', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'Scientific Research and Experimental Development Tax Credit', 'id': '085dc71d-8681-47d6-90ca-69fef049b093', 'name': 'Scientific Research and Experimental Development Tax Credit', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'corporate tax', 'id': '9f0fe157-f6ae-43e5-a91b-613f17b55d51', 'name': 'corporate tax', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'corporate tax credits', 'id': '6cf51e36-b089-48ec-aa99-a35a4dc2a229', 'name': 'corporate tax credits', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'sred', 'id': '5e1d2ff1-3185-4dca-915b-62ee12d1d727', 'name': 'sred', 'state': 'active', 'vocabulary_id': None}], 'groups': [], 'relationships_as_subject': [], 'relationships_as_object': [], 'tracking_summary': {'total': 1727, 'recent': 1727}, 'related_list': []}

Alberta Corporate Tax Act special notice Vol. 5 No. 54 : Budget 2019 elimination of corporate tax credits

Archived

Description

Updated

Tags

Resources

Special notice Vol. 5 No. 54 - Budget 2019 elimination of corporate tax credits [November 4, 2019]

Downloads: 628

Title and publication information

Type

Series Title

Series Title

Series Title

Frequency

Publisher / Creator Information

Creator

Publisher

Place of Publication

Subject Information

Topic

Spatial Coverage

Resource Dates

Date Created

Date Added

Date Modified

Date Issued

Date Archived

Audience information

Language

Identifiers

Usage / Licence

Licence

Contact

Contact Name

Contact Email

Available Fields

Pkg Data