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Alberta Corporate Tax Act information circular CT-2 : corporate income tax filing and payment requirements

Description

This information circular is intended to explain legislation and provide specific information on corporate income tax filing and payment requirements. Tax and Revenue Administration information... More ≫

Description

This information circular is intended to explain legislation and provide specific information on corporate income tax filing and payment requirements. 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 Corporate Tax Act information circular CT-1 : overview of the Alberta Corporate Income Tax Program

Description

This Information Circular provides an overview of the corporate income tax program in Alberta, including information on how Alberta Taxable Income is calculated and how it may differ from taxable... More ≫

Description

This Information Circular provides an overview of the corporate income tax program in Alberta, including information on how Alberta Taxable Income is calculated and how it may differ from taxable income for federal tax purposes. 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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Unclaimed property information circular UP-1 : overview of the Alberta Unclaimed Property Program

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. This information circular discusses procedural matters and administrative policies and practices for this program. Information circulars are updated as necessary and a revision number assigned.

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Unclaimed property information circular UP-2 : information for holders of unclaimed property

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. This information circular discusses procedural matters and administrative policies and practices for this program.

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

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... 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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Alberta Corporate Tax Act information circular CT-3 : corporate income tax assessments, audits and dispute resolution

Description

This information circular is intended to help corporations and their representatives understand assessments, audits and dispute resolution. Tax and Revenue Administration information circulars... More ≫

Description

This information circular is intended to help corporations and their representatives understand assessments, audits and dispute resolution. 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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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. Please note: recent amendments to the Alberta Tourism Levy Act (Act) and its regulations to impose new responsibilities on online brokers operating online marketplaces that include listings for accommodation in residential units in Alberta will no longer come into effect on July 1, 2023. See Information Circular TL-2R10 below.

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International Fuel Tax Agreement (IFTA) : IFTA information circular IFTA-1

Description

This information circular provided by Tax and Revenue Administration (TRA) gives an overview of the International Fuel Tax Agreement (IFTA). This is an agreement among American and Canadian... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) gives an overview of the International Fuel Tax Agreement (IFTA). This is 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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TRA information circular TRA-2 : fairness and service pledge

Description

This information circular provided by Tax and Revenue Administration (TRA) contains TRA's Fairness and Service Pledge. The purpose of the Fairness and Service Pledge is to set out the way TRA will... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) contains TRA's Fairness and Service Pledge. The purpose of the Fairness and Service Pledge is to set out the way TRA will conduct business with you. 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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