Alberta Corporate Tax Act special notice Vol. 5 No. 56 : deferral of corporate income tax payments

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This item has been replaced by a more recent resource or the content may be otherwise out of date.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

The Government of Alberta announced new business tax relief measures on March 18, 2020 in response to the current oil price shock and the economic impacts of the COVID-19 pandemic. Alberta businesses with corporate income tax balances that become owing on or after March 18, 2020, or installment payments coming due between March 18, 2020 and August 31, 2020, can defer making these payments until August 31, 2020. Alberta will waive penalties and interest that would otherwise be payable in respect of these payments. NOTE: special notice Vol. 5 No. 59 revises this special notice. See Related tab.

Updated

April 30, 2020

Resources

Title and publication information

Type

Notice

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

2020-03-18

Date Added

2020-03-18T23:57:25.235716

Date Modified

2020-04-30

Date Issued

2020-03-18

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. 56 : deferral of corporate income tax payments

name | URL

corporate-income-tax-special-notice-vol-5-no-56-deferral-of-corporate-income-tax-payments

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
```
Notice
```
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
```
  2020-03-18
```
issuedate | Date Issued
```
  2020-03-18
```
date_modified | Date Modified
```
  2020-04-30
```
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': '2020-03-18', 'creator': ['Treasury Board and Finance'], 'creator_user_id': 'dc127b91-3214-406f-b95f-2781a8182e84', 'date_modified': '2020-04-30', 'email': 'tra.revenue@gov.ab.ca', 'hastranslation_title': '', 'hastranslation_uri': '', 'id': '8b82c2cd-03af-4950-b568-3c42b9b1f57d', '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': '2020-03-18 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': '2020-03-18T23:57:25.235716', 'metadata_modified': '2023-03-20T20:26:08.816420', 'name': 'corporate-income-tax-special-notice-vol-5-no-56-deferral-of-corporate-income-tax-payments', 'notes': 'The Government of Alberta announced new business tax relief measures on March 18, 2020 in response to the current oil price shock and the economic impacts of the COVID-19 pandemic. Alberta businesses with corporate income tax balances that become owing on or after March 18, 2020, or installment payments coming due between March 18, 2020 and August 31, 2020, can defer making these payments until August 31, 2020. Alberta will waive penalties and interest that would otherwise be payable in respect of these payments. **NOTE: special notice Vol. 5 No. 59 revises this special notice.** See Related tab.', 'num_resources': 3, 'num_tags': 4, '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': ['Notice'], '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. 56 : deferral of corporate income tax payments', 'topic': ['Government'], 'type': 'publications', 'updatefrequency': 'Irregular', 'url': None, 'usageconsiderations': '', 'version': None, 'resources': [{'cache_last_updated': None, 'cache_url': None, 'created': '2020-05-02T23:08:34.769523', 'datastore_active': False, 'description': '', 'format': 'PDF', 'hash': '', 'id': '8b8e7907-0e3a-4243-8c72-efb8d4f2ab04', 'last_modified': '2023-03-20T20:25:17.817078', 'metadata_modified': '2020-05-02T23:08:34.769523', 'mimetype': 'application/pdf', 'mimetype_inner': None, 'name': 'Special notice Vol. 5 No. 56 - Deferral of corporate income tax payments [April 30, 2020]', 'package_id': '8b82c2cd-03af-4950-b568-3c42b9b1f57d', 'position': 0, 'resource_type': None, 'size': 729158, 'state': 'active', 'url': 'https://open.alberta.ca/dataset/8b82c2cd-03af-4950-b568-3c42b9b1f57d/resource/8b8e7907-0e3a-4243-8c72-efb8d4f2ab04/download/special-notice-ct-vol-5-no-56-deferral-of-corporate-income-tax-payments-2020-0430.pdf', 'url_type': 'upload', 'tracking_summary': {'total': 736, 'recent': 736}, 'has_views': False}, {'cache_last_updated': None, 'cache_url': None, 'created': '2020-04-03T19:59:18.668514', 'datastore_active': False, 'description': '', 'format': 'PDF', 'hash': '', 'id': '1b90b1f8-bf0d-47c5-ab6b-3ab4db390cf7', 'last_modified': '2023-03-20T20:25:00.774427', 'metadata_modified': '2020-04-03T19:59:18.668514', 'mimetype': 'application/pdf', 'mimetype_inner': None, 'name': 'Special notice Vol. 5 No. 56 - Deferral of corporate income tax payments [April 3, 2020]', 'package_id': '8b82c2cd-03af-4950-b568-3c42b9b1f57d', 'position': 1, 'resource_type': None, 'size': 723746, 'state': 'active', 'url': 'https://open.alberta.ca/dataset/8b82c2cd-03af-4950-b568-3c42b9b1f57d/resource/1b90b1f8-bf0d-47c5-ab6b-3ab4db390cf7/download/special-notice-ct-vol-5-no-56-deferral-of-corporate-income-tax-payments-2020-0403.pdf', 'url_type': 'upload', 'tracking_summary': {'total': 384, 'recent': 384}, 'has_views': False}, {'cache_last_updated': None, 'cache_url': None, 'created': '2020-03-19T00:01:08.475242', 'datastore_active': False, 'description': '', 'format': 'PDF', 'hash': '', 'id': '2df686fd-4aa8-46f3-97e2-b77e6f0cca25', 'last_modified': '2023-03-20T20:24:17.533609', 'metadata_modified': '2020-03-19T00:01:08.475242', 'mimetype': 'application/pdf', 'mimetype_inner': None, 'name': 'Special notice Vol. 5 No. 56 - Deferral of corporate income tax payments [March 19, 2020]', 'package_id': '8b82c2cd-03af-4950-b568-3c42b9b1f57d', 'position': 2, 'resource_type': None, 'size': 725518, 'state': 'active', 'url': 'https://open.alberta.ca/dataset/8b82c2cd-03af-4950-b568-3c42b9b1f57d/resource/2df686fd-4aa8-46f3-97e2-b77e6f0cca25/download/special-notice-ct-vol-5-no-56-deferral-of-corporate-income-tax-payments.pdf', 'url_type': 'upload', 'tracking_summary': {'total': 611, 'recent': 611}, 'has_views': False}], 'tags': [{'display_name': 'COVID-19', 'id': '0d613fcc-3a02-4d49-aa98-daebd855d4a8', 'name': 'COVID-19', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'coronavirus', 'id': '25254b71-68ea-4d82-ad0a-fe1d8cd9d50f', 'name': 'coronavirus', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'corporate income tax', 'id': 'fd8d3030-5740-4f2a-9b1d-990b5a27d2b5', 'name': 'corporate income tax', 'state': 'active', 'vocabulary_id': None}, {'display_name': 'corporate income tax deferral', 'id': '36ad6707-6e2c-4470-abbf-58ab4364e589', 'name': 'corporate income tax deferral', 'state': 'active', 'vocabulary_id': None}], 'groups': [], 'relationships_as_subject': [], 'relationships_as_object': [], 'tracking_summary': {'total': 6697, 'recent': 6697}, 'related_list': [{'id': '4e29d2aa-b37f-4cc4-8e7e-d91f8899b29e', 'type': 'post', 'relationship_type_id': '28', 'title': 'Corporate income tax special notice Vol. 5 No. 59 : Revised deferral of corporate income tax payments and waiver of interest on existing debts', 'description': None, 'image_url': None, 'url': 'https://open.alberta.ca/dataset/corporate-income-tax-special-notice-vol-5-no-59-revised-deferral-of-corp-tax-waiver-interest', 'created': '2020-08-05T15:26:25.348756', 'owner_id': 'dc127b91-3214-406f-b95f-2781a8182e84', 'view_count': 0, 'featured': 0, 'relationship_type': {'id': '28', 'name': 'amended by'}}, {'id': '62747e22-afe7-4356-b53e-896a6242fbb3', 'type': 'post', 'relationship_type_id': '18', 'title': 'Corporate income tax special notice Vol. 5 No. 57 : Extension to Alberta corporate income tax return (AT1) filing deadline', 'description': None, 'image_url': None, 'url': 'https://open.alberta.ca/publications/corporate-income-tax-special-notice-vol-5-no-57-extension-to-cit-at1-filing-deadline', 'created': '2020-04-02T22:02:14.911715', 'owner_id': 'dc127b91-3214-406f-b95f-2781a8182e84', 'view_count': 0, 'featured': 0, 'relationship_type': {'id': '18', 'name': 'related resource'}}]}

Alberta Corporate Tax Act special notice Vol. 5 No. 56 : deferral of corporate income tax payments

Archived

Description

Updated

Tags

Resources

Special notice Vol. 5 No. 56 - Deferral of corporate income tax payments [April 30, 2020]

Downloads: 736

Special notice Vol. 5 No. 56 - Deferral of corporate income tax payments [April 3, 2020]

Downloads: 384

Special notice Vol. 5 No. 56 - Deferral of corporate income tax payments [March 19, 2020]

Downloads: 611

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

Amended by

Corporate income tax special notice Vol. 5 No. 59 : Revised deferral of corporate income tax payments and waiver of interest on existing debts

Related resource

Corporate income tax special notice Vol. 5 No. 57 : Extension to Alberta corporate income tax return (AT1) filing deadline