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

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 ... 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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Superintendent of Insurance : enforcement activities

Description

To protect consumers and enhance public confidence in insurance, the Alberta Superintendent of Insurance monitors, investigates and takes appropriate regulatory action when there is non-compliance ... More ≫

Description

To protect consumers and enhance public confidence in insurance, the Alberta Superintendent of Insurance monitors, investigates and takes appropriate regulatory action when there is non-compliance with the Insurance Act and Regulations. Regulatory action includes administrative penalties, cease and desist orders, compliance undertakings and court prosecutions. In all cases involving regulatory action, there will be public notification on the Government of Alberta website at http://insurance.alberta.ca/bulletins. This document contains enforcement activities undertaken by the Alberta Superintendent of Insurance and is updated to add new information as necessary.

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Alberta Tobacco Tax Act information circular TTA-2 : information for tobacco tax collectors, wholesalers, importers and retailers

Description

This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices for Alberta Tobacco Tax. Information circulars are ... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices for Alberta Tobacco Tax. Information circulars are updated as necessary and a revision number assigned.

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Alberta Tobacco Tax Act information circular TTA-1 : overview of the Alberta Tobacco Tax Program

Description

This information circular provided by Tax and Revenue Administration (TRA) gives an overview of tobacco tax and discusses procedural matters and administrative policies and practices. Information ... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) gives an overview of tobacco tax and discusses procedural matters and administrative policies and practices. Information circulars are updated as necessary and a revision number assigned.

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Tobacco Tax Act special notice Vol. 3 No. 19 : Alberta Tobacco Tax Program changes effective October 1, 2023

Description

This special notice announces amendments to to the Tobacco Tax Act and its regulations, effective October 1, 2023. The amendments will implement a consistent tax collection and remittance system ... More ≫

Description

This special notice announces amendments to to the Tobacco Tax Act and its regulations, effective October 1, 2023. The amendments will implement a consistent tax collection and remittance system for all tobacco wholesalers by aligning collection and remittance timelines with when the first sale of tobacco is made in Alberta by a tobacco wholesaler (the sales method) instead of when the tobacco is first brought into Alberta by the wholesaler (the purchase method). As a result, tax collectors will be able to hold tobacco in inventory tax-out. Special 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.

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Minister's office expenses : Treasury Board and Finance

Description

Ministers' office expenses are disclosed to the public on a monthly basis, posted by the end of the following month. Expenses reported are those of the ministers, their executive assistants and ... More ≫

Description

Ministers' office expenses are disclosed to the public on a monthly basis, posted by the end of the following month. Expenses reported are those of the ministers, their executive assistants and their administrative support staff, and are reported in the following categories: meals, accommodation and travel; hospitality and working sessions; and goods, supplies and services.

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Tourism levy information circular TL-2 : information for operators and online brokers

Description

This Information Circular explains the responsibilities of operators and online brokers under the Tourism Levy Act, who sell, offer for sale or otherwise provide accommodation in Alberta. Tax and ... More ≫

Description

This Information Circular explains the responsibilities of operators and online brokers under the Tourism Levy Act, who sell, offer for sale or otherwise provide accommodation in Alberta. Tax and Revenue Administration information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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Tourism levy information circular TL-1 : overview of the Alberta Tourism Levy Program

Description

Gives an overview of the tourism levy and discusses procedural matters and administrative policies and practices. Tax and Revenue Administration (TRA) information circulars are updated as ... More ≫

Description

Gives an overview of the tourism levy and discusses procedural matters and administrative policies and practices. Tax and Revenue Administration (TRA) information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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Tourism Levy Act special notice vol. 7 no. 16 : providing accommodation through an online broker

Description

This special notice explains changes to the Tourism Levy Act and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for short-term ... More ≫

Description

This special notice explains changes to the Tourism Levy Act and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for short-term rental properties in Alberta. Every effort has been made to ensure the contents of this special notice 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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Tobacco tax memo : file format & processing instruction guide

Description

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 ≫

Description

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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