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Tourism levy – Registered online brokers

Description

As of October 1, 2024, all online brokers that facilitate short-term accommodation transactions in Alberta – either between operators or accommodation hosts and purchasers – are required to... More ≫

Description

As of October 1, 2024, all online brokers that facilitate short-term accommodation transactions in Alberta – either between operators or accommodation hosts and purchasers – are required to register with TRA. Online brokers are only required to collect and remit the tourism levy for purchases of accommodation for which the online broker collects payment.

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Alberta Tobacco Tax Act : AITE retailers approved to sell black stock tobacco

Description

This document provided by Tax and Revenue Administration (TRA) lists retailers approved to sell black stock tobacco.

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Freehold mineral tax

Description

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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Freehold mineral tax (FMT) enquiries guide

Description

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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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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Alberta Corporate Tax Act information circular IEG-1 : Alberta Innovation Employment Grant

Description

Provides information on the Alberta Innovation Employment Grant (IEG) program, which provides a refundable tax credit to qualified corporations that incur eligible expenditures in respect of IEG ... More ≫

Description

Provides information on the Alberta Innovation Employment Grant (IEG) program, which provides a refundable tax credit to qualified corporations that incur eligible expenditures in respect of IEG activities carried out in Alberta. Tax and Revenue Administration information circulars discuss procedural matters and administrative policies and practices and are updated as necessary. If updated, a revision number is assigned.

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Alberta Tobacco Tax Act : registrants under the Tobacco Tax Act

Description

This document provided by Tax and Revenue Administration (TRA) lists registrants under the Tobacco Tax Act. These are companies authorized by the Minister of Finance to sell and distribute... More ≫

Description

This document provided by Tax and Revenue Administration (TRA) lists registrants under the Tobacco Tax Act. These are companies authorized by the Minister of Finance to sell and distribute products defined under the Tobacco Tax Act and Regulation. Please refer to the CURRENT version.

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Fuel Tax Act : registered renewable fuel resellers

Description

This list provided by Tax and Revenue Administration (TRA) contains renewable fuel resellers that are registered to import and/or resell ethanol and/or biodiesel tax out to another entity in... More ≫

Description

This list provided by Tax and Revenue Administration (TRA) contains renewable fuel resellers that are registered to import and/or resell ethanol and/or biodiesel tax out to another entity in Alberta when the fuel is intended to be blended at a refinery or primary terminal. This list is published under the provisions of Section 63 of the Fuel Tax Act. Section 63 allows disclosure of this information where it is required for the purpose of complying with the Act and Regulation. Publication of this list is not intended to promote the services of any particular individual or company.

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Alberta unclaimed property file format requirements

Description

The Alberta government maintains a central registry of property that has been presumed abandoned by its owner. In these cases, the person or entity that keeps or maintains property is required to... More ≫

Description

The Alberta government maintains a central registry of property that has been presumed abandoned by its owner. In these cases, the person or entity that keeps or maintains property is required to report and transfer the abandoned property or its cash equivalent to Alberta Tax and Revenue Administration (TRA). Any person with a legal claim to the property can file a claim, within 10 years of TRA receiving the property. The document below explains the file format requirements to submit property to TRA by uploading an XML file. A detailed XML schema file is also available to help property holders ensure that their file is in the correct format.

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Understanding the Tourism Levy Changes

Description

This document provides additional information to help operators and online brokers determine who is responsible for collecting, reporting and remitting the tourism levy before and after October 1, 2024. More ≫

Description

This document provides additional information to help operators and online brokers determine who is responsible for collecting, reporting and remitting the tourism levy before and after October 1, 2024.

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