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 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.

Updated

April 26, 2024

Resources

Information circular CT-1R3 : overview of the Alberta Corporate Income Tax Program [April 2024]

More information Download
Downloads: 729
[SUPERSEDED] - Information circular CT-1R2 : overview of the Alberta Corporate Income Tax Program [March 2024]

More information Download
Downloads: 157
[SUPERSEDED] - Information circular CT-1R1 : overview of the Alberta Corporate Income Tax Program [March 2023]

Updated May 25, 2023 to fix broken links.
More information Download
Downloads: 1222

Title and publication information

Type

Reference Material

Frequency

Irregular

Publisher / Creator Information

Creator

Treasury Board and Finance

Publisher

Treasury Board and Finance

Place of Publication

Edmonton

Subject Information

Topic

Government

Spatial Coverage

Alberta

Resource Dates

Date Created

2023-03-20

Date Added

2023-03-17T19:11:04.204975

Date Modified

2024-04-26

Date Issued

2023-03-20

Audience information

General Public

Language

English (Canadian)

Identifiers

Usage / Licence

Licence

Open Government Licence - Alberta

Contact

Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

Contact Email

tra.revenue@gov.ab.ca

Available Fields

title | Title

Alberta Corporate Tax Act information circular CT-1 : overview of the Alberta Corporate Income Tax Program

name | URL
```
information-circular-ct-1
```
owner_org | Publisher
```
c3003e80-5e17-4962-9804-54b0c9da91e0
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alternatetitle1 | Alternative Title
alternatetitle2 | Alternative Title
alternatetitle3 | Alternative Title

seriestitle | Series Title

Tax and Revenue Administration information circular

seriestitle2 | Series Title

Corporate income tax information circular

seriestitle3 | Series Title
```
CIT information circular
```

notes | Description

pubtype | Type
```
Reference Material
```
creator | Creator
```
Treasury Board and Finance
```
contributor | Contributor
contributor2 | Contributor
contributor3 | Contributor
contributor4 | Contributor
contributor5 | Contributor
contributor6 | Contributor

contact | Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

email | Contact Email
```
tra.revenue@gov.ab.ca
```
contactother | Contact Other
placeofpub | Place of Publication
```
Edmonton
```
identifier-ISBN-print | ISBN (print)
identifier-ISBN-pdf | ISBN (pdf)
identifier-ISBN-html | ISBN (html)
identifier-ISBN-cdrom | ISBN (CD-ROM)
identifier-ISBN-dvd | ISBN (DVD)
identifier-ISSN-print | ISSN (print)
identifier-ISSN-online | ISSN (online)
identifier-AGDEX-number | AGDEX number
identifier-ALIS-catno | ALIS catalogue number
identifier-NEOS-catkey | NEOS catalogue key
identifier-local | Local Identifier
published_date, | Publish on this future date.
review_date | Review Date
createdate | Date Created
```
  2023-03-20
```
issuedate | Date Issued
```
  2023-03-20
```
date_modified | Date Modified
```
  2024-04-26
```
updatefrequency | Frequency
```
Irregular
```
topic | Topic
```
Government
```
tag_string | Tags
subject | Subject (LCSH)
subject2 | Subject (LCSH)
subject3 | Subject (LCSH)
subject4 | Subject (LCSH)
subject5 | Subject (LCSH)
subject6 | Subject (LCSH)
time_coverage_from | Start Date
time_coverage_to | End Date
spatialcoverage | Spatial Coverage
```
Alberta
```
spatialcoverage2 | Spatial Coverage
spatialcoverage3 | Spatial Coverage
audience | Audience
```
General Public
```
Extent | Extent
Extent2 | Extent
Extent3 | Extent
replacedby_title | Is Replaced By - Title
replacedby_uri | URI
replaces_title | Replaces - Title
replaces_uri | URI
hastranslation_title | Has Translation - Title
hastranslation_uri | URI
istranslation_title | Is Translation Of
istranslation_uri | URI
archivedate | Date Archived
usageconsiderations | Usage Considerations
language | Language
```
English (Canadian)
```
license_id | Licence
```
Open Government Licence - Alberta
```
sensitivity | Sensitivity
```
Unrestricted
```

Pkg Data

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Alberta Corporate Tax Act information circular CT-1 : overview of the Alberta Corporate Income Tax Program

Description

Updated

Tags

Resources

Information circular CT-1R3 : overview of the Alberta Corporate Income Tax Program [April 2024]

Downloads: 729

[SUPERSEDED] - Information circular CT-1R2 : overview of the Alberta Corporate Income Tax Program [March 2024]

Downloads: 157

[SUPERSEDED] - Information circular CT-1R1 : overview of the Alberta Corporate Income Tax Program [March 2023]

Downloads: 1222

Title and publication information

Type

Series Title

Series Title

Series Title

Frequency

Publisher / Creator Information

Creator

Publisher

Place of Publication

Subject Information

Topic

Spatial Coverage

Resource Dates

Date Created

Date Added

Date Modified

Date Issued

Audience information

Language

Identifiers

Usage / Licence

Licence

Contact

Contact Name

Contact Email

Available Fields

Pkg Data

Supersedes

Alberta Corporate Income Tax Act information circular CT-1 : Introduction to Alberta corporate income tax