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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 ≫

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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

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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 special notice Vol. 5 No. 54 : Budget 2019 elimination of corporate tax credits

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As announced in Budget 2019, the Job Creation Tax Cut and enhancements to Capital Cost Allowance rates are moving Alberta toward a low-rate, broad-based corporate tax system. If Bill 20: The... More ≫

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As announced in Budget 2019, the Job Creation Tax Cut and enhancements to Capital Cost Allowance rates are moving Alberta toward a low-rate, broad-based corporate tax system. If Bill 20: The Fiscal Measures and Taxation Act, 2019 is passed, the Alberta Investor Tax Credit, Community Economic Development Corporation Tax Credit, Capital Investment Tax Credit, Interactive Digital Media Tax Credit and the Scientific Research and Experimental Development Tax Credit (SR&ED) will be eliminated. This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, 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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Alberta Corporate Tax Act special notice Vol. 5 No. 53 : application of the federal immediate expensing and accelerated investment incentive measures

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, administrative policies and practices. These notices are time-specific, and meant to be... More ≫

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, 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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Corporate income tax special notice Vol. 5 No. 52 : Job Creation Tax Cut

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Bill 3, Job Creation Tax Cut, received Royal Assent on June 28, 2019. The general income tax rate on businesses was originally scheduled to be reduced from 12 per cent to 8 per cent over four... More ≫

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Bill 3, Job Creation Tax Cut, received Royal Assent on June 28, 2019. The general income tax rate on businesses was originally scheduled to be reduced from 12 per cent to 8 per cent over four years. However, as part of Alberta’s Recovery Plan, the Job Creation Tax Cut will be accelerated in order to decrease the general income tax rate on businesses from 10 per cent to 8 per cent, effective July 1, 2020.

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Alberta Corporate Tax Act special notice Vol. 5 No. 51 : interactive digital media tax credit

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, administrative policies and practices. These notices are time-specific, and meant to be... More ≫

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, 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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Alberta Corporate Tax Act special notice Vol. 5 No. 50 : community economic development corporation tax credit

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, administrative policies and practices. These notices are time-specific, and meant to be... More ≫

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, 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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Corporate income tax special notice Vol. 5 No. 49 : Tax Statutes Amendment Act, 2018

Description

Explains changes to corporate taxes in Alberta resulting from the passage of the Tax Statutes Amendment Act, 2018. Tax and Revenue Administration special notices announce changes to, or clarify,... More ≫

Description

Explains changes to corporate taxes in Alberta resulting from the passage of the Tax Statutes Amendment Act, 2018. 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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Corporate income tax special notice Vol. 5 No. 48 : Mandatory electronic filing

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, administrative policies and practices. These notices are time-specific, and meant to be... More ≫

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to, or clarifies, 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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Corporate income tax special notice Vol. 5 No. 47 : Tax Statutes Amendment Act, 2017

Description

Explains changes to corporate taxes in Alberta resulting from the passage of the Tax Statutes Amendment Act, 2017. Tax and Revenue Administration special notices announce changes to, or clarify,... More ≫

Description

Explains changes to corporate taxes in Alberta resulting from the passage of the Tax Statutes Amendment Act, 2017. 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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