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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 Corporate Tax Act special notice vol. 5 no. 67 : mandatory electronic filing of AT1 returns

Description

The Alberta Corporate Tax Act (ACTA) requires prescribed corporations to file the Alberta Corporate Income Tax Return − AT1 (AT1 Return) by way of electronic filing. For consistency with federal... More ≫

Description

The Alberta Corporate Tax Act (ACTA) requires prescribed corporations to file the Alberta Corporate Income Tax Return − AT1 (AT1 Return) by way of electronic filing. For consistency with federal filing requirements in respect of the T2 Corporation Income Tax Return (T2 Return), the definition of ‘prescribed corporation’ in the Alberta Corporate Tax Regulation has been amended to remove the exception for corporations whose gross revenue exceeds $1 million. Accordingly, effective in respect of AT1 Returns for taxation years that begin after December 31, 2024, all corporations will be required to file their AT1 Return with Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA), by way of electronic filing, with the exception of insurance corporations, non-resident corporations, corporations reporting in functional currency, and corporations that are exempt from taxation under section 35 of the ACTA.

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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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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 special notice vol. 5 no. 66 : agri-processing investment tax credit

Description

The Investing in a Diversified Alberta Economy Act and the Alberta Corporate Tax Act were amended effective April 16, 2023, to implement the agri-processing investment tax credit (APITC) program.... More ≫

Description

The Investing in a Diversified Alberta Economy Act and the Alberta Corporate Tax Act were amended effective April 16, 2023, to implement the agri-processing investment tax credit (APITC) program. This new program offers a 12 per cent non-refundable tax credit based on eligible capital expenditures to corporations investing $10 million or more to build or expand agri-processing facilities in Alberta.

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Alberta Corporate Tax Act special notice vol. 5 no. 65 : changes to the Alberta Innovation Employment Grant for Associated Corporations

Description

Notification that the Alberta Corporate Tax Act has been retroactively amended effective January 1, 2021, to correct the calculation of the Innovation Employment Grant for associated corporations.

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Alberta Corporate Tax Act : software certified for AT1 returns – net file and RSI formats

Description

This document lists vendors offering software certified by by Tax and Revenue Administration for filing the Alberta corporate income tax return (AT1) using net file.

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Alberta Corporate Tax Act : interpretation bulletin CTIB-3

Description

This interpretation bulletin explains how taxable income is allocated among permanent establishments. Tax and Revenue Administration interpretation bulletins explain legislation and provide... More ≫

Description

This interpretation bulletin explains how taxable income is allocated among permanent establishments. Tax and Revenue Administration interpretation bulletins explain legislation and provide specific information related to Alberta Corporate Income Tax. Interpretation bulletins are updated as necessary and a revision number assigned.

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Alberta Corporate Income Tax Act information circular CT-21 : Insurance premiums tax

Description

This information circular discusses the Alberta tax assessed on insurance premiums under the Alberta Corporate Tax Act. Tax and Revenue Administration information circulars discuss procedural... More ≫

Description

This information circular discusses the Alberta tax assessed on insurance premiums under the Alberta Corporate Tax Act. 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 Income Tax Act information circular CT-2 : filing requirements

Description

This information circular is intended to help corporations and their representatives decide whether the corporation is required to file an Alberta corporate income tax AT1 return and, if so, how... More ≫

Description

This information circular is intended to help corporations and their representatives decide whether the corporation is required to file an Alberta corporate income tax AT1 return and, if so, how to file it. 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. Please refer to the CURRENT version.

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