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AITE information circular AITE-1 : Alberta Indian Tax Exemption (AITE) Program

Description

This information circular discusses procedural matters and administrative policies and practices for the Alberta Indian Tax Exemption program. Eligible consumers are exempt from fuel tax and... More ≫

Description

This information circular discusses procedural matters and administrative policies and practices for the Alberta Indian Tax Exemption program. Eligible consumers are exempt from fuel tax and carbon levy on fuel, and tobacco tax on tobacco, purchased as personal property on reserve. Information circulars from Tax and Revenue Administration are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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AITE : Vendors offering secure file transfer (SFTP) service

Description

This document lists vendors offering software certified by Tax and Revenue Administration for Alberta Indian Tax Exemption Direct. Please refer to the CURRENT version.

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AITE information circular AITE-2 : Tax-exempt purchases made by eligible consumers

Description

This information circular is intended for the use of eligible consumers that wish to buy tobacco exempt from tobacco tax, fuel exempt from fuel tax and carbon levy, or accommodation exempt from... More ≫

Description

This information circular is intended for the use of eligible consumers that wish to buy tobacco exempt from tobacco tax, fuel exempt from fuel tax and carbon levy, or accommodation exempt from tourism levy, under the Alberta Indian Tax Exemption program. Information circulars from Tax and Revenue Administration are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE information circular AITE-3 : tax-exempt sales made by exempt sale retailers, vendors and operators

Description

This information circular provided by Tax and Revenue Administration is intended for exempt sale retailers of tobacco under the Tobacco Tax Act (other than duty free shops), exempt-sale vendors of... More ≫

Description

This information circular provided by Tax and Revenue Administration is intended for exempt sale retailers of tobacco under the Tobacco Tax Act (other than duty free shops), exempt-sale vendors of fuel under the Fuel Tax Act and Climate Leadership Act, natural gas service providers under the Climate Leadership Act, and registered operators under the Tourism Levy Act. These entities sell products or accommodation exempt from tobacco tax, fuel tax, carbon levy, or tourism levy, as the case may be, to an eligible consumer that is an Indian or band as defined under the federal Indian Act. Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE special notice Vol. 4 No. 16 : Repeal of the carbon levy

Description

Provides information on the repeal of the Carbon Levy, effective 12:01 am on May 30, 2019. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies... More ≫

Description

Provides information on the repeal of the Carbon Levy, effective 12:01 am on May 30, 2019. 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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AITE information circular AITE-4 : Offences and penalties

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products or accommodation exempt from Alberta tax or the tourism levy to eligible Indian consumers, under the Alberta Indian Tax Exemption (AITE). Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE information circular AITE-5 : Tax rate changes

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products or accommodation exempt from Alberta tax or the tourism levy to eligible Indian consumers. Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE information circular AITE-6 : Records and records retention

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco or fuel, or registered operators under the Tourism Levy Act who sell those products or accommodation exempt from Alberta tax or the tourism levy to eligible Indian consumers. Information circulars are updated as necessary and a revision number assigned. This information circular is no longer relevant, refer to AITE-1- Alberta Indian Tax Exemption (AITE) Program.

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AITE special notice Vol. 4 No. 14 : Purchase of tobacco from licensed wholesalers

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to the legislation or 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 the legislation or 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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AITE special notice Vol. 4 No. 12 : Sales of black stock tobacco to ineligible persons

Description

This special notice provided by Tax and Revenue Administration (TRA) announces changes to the legislation or 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 the legislation or 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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