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AITE information circular AITE-3 : tax-exempt sales made by exempt sale retailers, vendors and operators

Description

This information circular provided by Tax and Revenue Administration is intended for exempt sale retailers of tobacco under the Tobacco Tax Act (other than duty free shops), exempt-sale vendors of... More ≫

Description

This information circular provided by Tax and Revenue Administration is intended for exempt sale retailers of tobacco under the Tobacco Tax Act (other than duty free shops), exempt-sale vendors of fuel under the Fuel Tax Act and Climate Leadership Act, natural gas service providers under the Climate Leadership Act, and registered operators under the Tourism Levy Act. These entities sell products or accommodation exempt from tobacco tax, fuel tax, carbon levy, or tourism levy, as the case may be, to an eligible consumer that is an Indian or band as defined under the federal Indian Act. Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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Expiry dates on AITE cards

Description

This fact sheet from Tax and Revenue Administration provides information on expiry dates for AITE cards. The cards no longer expire, and retailers must accept any AITE card with an expiry date in... More ≫

Description

This fact sheet from Tax and Revenue Administration provides information on expiry dates for AITE cards. The cards no longer expire, and retailers must accept any AITE card with an expiry date in 2020 or future years. New and replacement cards must still be applied for. AITE cards no longer need to be renewed and existing cardholders will not receive an updated card. If your AITE card expired between January 1 and March 31, 2020 and you did not receive a replacement card, you may provide your Certificate of Indian Status card as proof of eligibility.

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AITE special notice Vol. 4 No. 18 : Expiry dates of active AITE cards

Description

AITE cards will no longer expire and retailers must accept any AITE card with an expiry date in 2020 and beyond. New and replacement cards must still be applied for. AITE cards no longer need to... More ≫

Description

AITE cards will no longer expire and retailers must accept any AITE card with an expiry date in 2020 and beyond. New and replacement cards must still be applied for. AITE cards no longer need to be renewed and existing cardholders will not receive an updated card. If your AITE card expired between January 1 and March 31, 2020 and you did not receive a replacement card, you may provide your Certificate of Indian Status card as proof of eligibility. Tax and Revenue Administration special notices announce changes to, or clarify, 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.

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Fuel Tax Act information circular LPG-2 : propane distributors – reporting and remitting requirements

Description

This information circular provided by Tax and Revenue Administration (TRA) sets out the responsibilities of producers and distributors of propane under the Fuel Tax Act. Information circulars are... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) sets out the responsibilities of producers and distributors of propane under the Fuel Tax Act. Information circulars are updated as necessary and a revision number assigned. Note: the Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

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AITE special notice Vol. 4 No. 17 : AITE cards during public health emergency

Description

During the Alberta Public Health Emergency (COVID-19), TRA may be unable to issue new or replacement AITE cards on a timely basis. Effective immediately, the expiry dates of all active AITE cards... More ≫

Description

During the Alberta Public Health Emergency (COVID-19), TRA may be unable to issue new or replacement AITE cards on a timely basis. Effective immediately, the expiry dates of all active AITE cards are extended until further notice. Tax and Revenue Administration special notices announce changes to, or clarify, 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.

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AITE special notice Vol. 4 No. 16 : Repeal of the carbon levy

Description

Provides information on the repeal of the Carbon Levy, effective 12:01 am on May 30, 2019. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies... More ≫

Description

Provides information on the repeal of the Carbon Levy, effective 12:01 am on May 30, 2019. Tax and Revenue Administration special notices announce changes to, or clarify, 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.

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AITE information circular AITE-4 : Offences and penalties

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products or accommodation exempt from Alberta tax or the tourism levy to eligible Indian consumers, under the Alberta Indian Tax Exemption (AITE). Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE information circular AITE-6 : Records and records retention

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products or accommodation exempt from Alberta tax or the tourism levy to eligible Indian consumers. Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE information circular AITE-5 : Tax rate changes

Description

This information circular from Tax and Revenue Administration is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products... More ≫

Description

This information circular from Tax and Revenue Administration is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products or accommodation exempt from Alberta tax or the tourism levy to eligible Indian consumers. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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Fuel Tax Act information circular PRO-2 : propane retailers – tax refunds for tax-out sales

Description

This information circular provided by Tax and Revenue Administration (TRA) sets out the refund application process and the related responsibilities of propane retailers under the Fuel Tax Act.... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) sets out the refund application process and the related responsibilities of propane retailers under the Fuel Tax Act. Information circulars are updated as necessary and a revision number assigned. Note: the Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

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