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Goods and services tax-free Government of Alberta entities

Description

Following is the list of Alberta government entities and departments not required to pay Goods and Services Tax (GST) on purchases of taxable supplies and services. These entities are part of the... More ≫

Description

Following is the list of Alberta government entities and departments not required to pay Goods and Services Tax (GST) on purchases of taxable supplies and services. These entities are part of the Alberta government for GST purposes and therefore immune from payment of GST as set out in section 125 of the Constitution Act of Canada. These entities are also not required to pay the Harmonized Sales Tax (HST) on their purchases in HST-participating provinces. The list is maintained by Alberta Tax and Revenue Administration.

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Alberta Tobacco Tax Act : tobacco revenue and estimated volumes sold in Alberta by fiscal year

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Tobacco revenue and estimated volumes sold by fiscal year starting with the 2011-12 fiscal year. Tobacco revenue for each fiscal year is compiled based on monthly data relating to sales... More ≫

Description

Tobacco revenue and estimated volumes sold by fiscal year starting with the 2011-12 fiscal year. Tobacco revenue for each fiscal year is compiled based on monthly data relating to sales activities for the previous month and will not align with the tobacco tax revenue reported in the annual report.

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Alberta Fuel Tax Act : fuel delivered to retailers and independent fuel sellers in Alberta

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Fuel volumes delivered in Alberta by fiscal year by product type beginning with the 2019-20 fiscal year. The data will not correspond to financial information reported in the annual report due to... More ≫

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Fuel volumes delivered in Alberta by fiscal year by product type beginning with the 2019-20 fiscal year. The data will not correspond to financial information reported in the annual report due to timing differences between cash receipts and when the volume is reported.

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Freehold mineral tax

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Freehold mineral tax statistical information for net tax levied (calendar year) and freehold wells (as of December 31); and production (calendar year).

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Tax and Revenue Administration (TRA) : audit fact sheet

Description

The Audit branch of Tax and Revenue Administration ensures compliance with Alberta tax, levy, and resource royalty legislation through compliance visits, and desk and field audits. An audit... More ≫

Description

The Audit branch of Tax and Revenue Administration ensures compliance with Alberta tax, levy, and resource royalty legislation through compliance visits, and desk and field audits. An audit confirms fulfillment of obligations. This Audit Fact Sheet provides an overview of TRA's audit process such as how an entity is selected, what are an entity's rights, length of audit, type of audit and the various stages of the audit life cycle.

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Crown’s Right of Recovery Act : information circular MV-1 : administration of the Health Cost Recovery Program

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The Crown’s Right of Recovery Act includes a provision to recover from third-party liability insurers the Crown’s cost of health services provided to victims of automobile accidents. Under the... More ≫

Description

The Crown’s Right of Recovery Act includes a provision to recover from third-party liability insurers the Crown’s cost of health services provided to victims of automobile accidents. Under the Health Cost Recovery Program, automobile insurers remit an amount for each calendar year representing their proportionate share of the total estimated Crown cost of those health services. This information circular provided by Tax and Revenue Administration (TRA) gives an overview of the health cost recovery program and discusses procedural matters and administrative policies and practices. Information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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Fuel Tax Act : registered / approved full direct remitters

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This list provided by Tax and Revenue Administration (TRA) includes companies that have been registered and approved as full direct remitters. These companies may sell clear fuel tax out to other... More ≫

Description

This list provided by Tax and Revenue Administration (TRA) includes companies that have been registered and approved as full direct remitters. These companies may sell clear fuel tax out to other full direct remitters appearing on the list.

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Tobacco tax memo : file format & processing instruction guide

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Tobacco tax memo suppliers with Tax and Revenue Administration Client Self-Service (TRACS) accounts are able to submit tobacco tax memos electronically, formatted to TRA standards. The document... More ≫

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Tobacco tax memo suppliers with Tax and Revenue Administration Client Self-Service (TRACS) accounts are able to submit tobacco tax memos electronically, formatted to TRA standards. The document below explains the file format requirements to submit the tobacco tax memo by uploading an XML file. A detailed XML schema file is also available to help ensure that the file is in the correct format (see https://www.alberta.ca/tobacco-tax.aspx#tobacco-tax-memo).

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Fuel Tax : XML upload requirements for submitting fuel tax returns and claims

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Fuel tax filers with Tax and Revenue Administration Client Self-Service (TRACS) accounts are able to submit fuel tax returns and claims electronically, formatted to TRA standards. The document... More ≫

Description

Fuel tax filers with Tax and Revenue Administration Client Self-Service (TRACS) accounts are able to submit fuel tax returns and claims electronically, formatted to TRA standards. The document below explains the file format requirements to submit returns and claims to TRA by uploading an XML file. Please refer to the CURRENT version.

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International Fuel Tax Agreement (IFTA) registration instruction guide

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This information circular provided by Tax and Revenue Administration gives an overview of the International Fuel Tax Agreement, an agreement among American and Canadian jurisdictions that enables... More ≫

Description

This information circular provided by Tax and Revenue Administration gives an overview of the International Fuel Tax Agreement, an agreement among American and Canadian jurisdictions that enables uniform collection and distribution of fuel taxes paid by motor carriers traveling in several jurisdictions. Information circulars are updated as necessary and a revision number assigned.

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