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Alberta Corporate Tax Act special notice vol. 5 no. 66 : agri-processing investment tax credit

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The Investing in a Diversified Alberta Economy Act and the Alberta Corporate Tax Act were amended effective April 16, 2023, to implement the agri-processing investment tax credit (APITC) program.... More ≫

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The Investing in a Diversified Alberta Economy Act and the Alberta Corporate Tax Act were amended effective April 16, 2023, to implement the agri-processing investment tax credit (APITC) program. This new program offers a 12 per cent non-refundable tax credit based on eligible capital expenditures to corporations investing $10 million or more to build or expand agri-processing facilities in Alberta.

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Alberta Corporate Tax Act special notice vol. 5 no. 65 : changes to the Alberta Innovation Employment Grant for Associated Corporations

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Notification that the Alberta Corporate Tax Act has been retroactively amended effective January 1, 2021, to correct the calculation of the Innovation Employment Grant for associated corporations.

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Alberta Corporate Tax Act : software certified for AT1 returns – net file and RSI formats

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This document lists vendors offering software certified by by Tax and Revenue Administration for filing the Alberta corporate income tax return (AT1) using net file.

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Alberta Corporate Tax Act special notice vol. 5 no. 63 : allocation of immediate expensing limit between associated corporations

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This special notice is intended to explain legislation and provide specific information. Every effort has been made to ensure the contents are accurate. However, if a discrepancy should occur in... More ≫

Description

This special notice is intended to explain legislation and provide specific information. Every effort has been made to ensure the contents are accurate. However, if a discrepancy should occur in interpretation between this special notice and governing legislation, the legislation takes precedence.

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Alberta Corporate Tax Act : interpretation bulletin CTIB-3

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This interpretation bulletin explains how taxable income is allocated among permanent establishments. Tax and Revenue Administration interpretation bulletins explain legislation and provide... More ≫

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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.

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Alberta Corporate Tax Act special notice vol. 5 no. 64 : electronic filing of insurance premiums tax returns

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TRA has transitioned to electronic filing for the Insurance Premiums Tax (IPT) Program. All insurers liable to pay the IPT for taxation years ended after December 31, 2021 must file the IPT return... More ≫

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TRA has transitioned to electronic filing for the Insurance Premiums Tax (IPT) Program. All insurers liable to pay the IPT for taxation years ended after December 31, 2021 must file the IPT return electronically, using the Tax and Revenue Administration Client Self-Service (TRACS) secure online portal, on or before the 75th day following the respective taxation year. A return filed using TRACS is considered filed on the date it is submitted through TRACS.

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Alberta Corporate Tax Act special notice vol. 5 no. 62 : application of Federal budget 2021 tax incentives for immediate expensing and capital cost allowance

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Notification that the Alberta Corporate Tax Act will automatically adopt proposed changes to federal legislation that affect the capital cost allowance regime as outlined in the Government of... More ≫

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Notification that the Alberta Corporate Tax Act will automatically adopt proposed changes to federal legislation that affect the capital cost allowance regime as outlined in the Government of Canada's Budget 2021. The changes will apply for Alberta tax purposes in the same manner and during the same periods of time that they apply for federal tax purposes.

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