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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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Property tax credit guidelines : Provincial Education Requisition Credit, Designated Industrial Requisition Credit

Description

These guidelines and supporting documentation will assist municipalities in applying for the Provincial Education Requisition Credit for uncollectable education property taxes on oil and gas... More ≫

Description

These guidelines and supporting documentation will assist municipalities in applying for the Provincial Education Requisition Credit for uncollectable education property taxes on oil and gas properties and for the Designated Industrial Requisition Credit for any uncollectable Designated Industrial property tax requisition. The two programs were established to assist municipalities where taxes related to requisitioned amounts cannot be collected from property owners.

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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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Frequently asked questions : designated industrial requisition credit for uncollectable designated industrial property tax requisition

Description

The guideline is to assist municipalities in applying for the Provincial Education Requisition Credit for uncollectable education property taxes on oil and gas properties and for the Designated... More ≫

Description

The guideline is to assist municipalities in applying for the Provincial Education Requisition Credit for uncollectable education property taxes on oil and gas properties and for the Designated Industrial Requisition Credit for any uncollectable Designated Industrial property tax requisition. The two programs were established to assist municipalities where taxes related to requisitioned amounts cannot be collected from property owners.

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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 Income Tax Act information circular SRED-1 : Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit

Description

Provides information on the Alberta Scientific Research and Experimental Development (SR&ED) tax credit program, which provides a refundable tax credit to qualified corporations that incur... More ≫

Description

Provides information on the Alberta Scientific Research and Experimental Development (SR&ED) tax credit program, which provides a refundable tax credit to qualified corporations that incur eligible expenditures in respect of SR&ED 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. Please refer to the CURRENT version.

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Alberta Child Benefit and Alberta Family Employment Tax Credit by Provincial Electoral Division - 2016-17 (2019 Boundaries)

Description

This report presents estimates of the number of families and the number of children who received the Alberta Child Benefit or the Alberta Family Employment Tax Credit and the average annual... More ≫

Description

This report presents estimates of the number of families and the number of children who received the Alberta Child Benefit or the Alberta Family Employment Tax Credit and the average annual benefit amount by provincial electoral division for the 2016-2017 benefit year. Provincial electoral divisions are territorial units represented by an elected Member to serve in the Alberta Provincial Legislative Assembly.

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