Publications

Alberta Corporate Tax Act

Description

The Alberta Corporate Tax Act levies Alberta's corporate income tax on corporations with a permanent establishment in Alberta. It establishes tax rates and methodology for calculating taxes owing,... More ≫

Description

The Alberta Corporate Tax Act levies Alberta's corporate income tax on corporations with a permanent establishment in Alberta. It establishes tax rates and methodology for calculating taxes owing, authorizes any corporate refundable tax credits and provides the relevant administrative and enforcement provisions related to tax collection. The Act also imposes the insurance premiums tax payable by corporations carrying on the business of insurance in Alberta.

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Ministerial Order 13/2024 [Treasury Board and Finance]

Description

Interim approach modification of the compensation framework for public agency designated executives as defined in the Public Sector Employers Act and public post-secondary institutions as defined... More ≫

Description

Interim approach modification of the compensation framework for public agency designated executives as defined in the Public Sector Employers Act and public post-secondary institutions as defined in the Post-secondary Learning Act.

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Ministerial Order MSD:053/24 [Municipal Affairs]

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Extends the timelines regarding the preparation, presentation, and submission of the financial statements for the municipalities listed in Schedule A of the order to June 30, 2024.

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Alberta Personal Income Tax Act

Description

The Alberta Personal Income Tax Act levies the personal income tax on individuals resident in Alberta, establishes tax rates and methodology for calculating taxes owing, as well as any refundable... More ≫

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The Alberta Personal Income Tax Act levies the personal income tax on individuals resident in Alberta, establishes tax rates and methodology for calculating taxes owing, as well as any refundable tax credits for individuals. The Act also includes relevant administrative and enforcement provisions related to tax collection.

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Designation of Trades and Businesses Regulation

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Defines categories of businesses that must be licensed under Part 10 of the Act and exempts certain businesses from this requirement.

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Law of Property Regulation

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Defines high ratio mortgages and provides a regulation statement that must be included in every high ratio mortgage agreement.

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Ministerial Order MSD:049/24 [Municipal Affairs]

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Extends the date for the Regional Municipality of Wood Buffalo to conduct a public auction of the listed property for tax recovery purposes to no later than March 31, 2025.

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Ministerial Order MSD:048/24 [Municipal Affairs]

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Extends the date for the Town of Spirit River to conduct a public auction of listed properties for tax recovery purposes to no later than December 31, 2024.

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Ministerial Order MSD:040/24 [Municipal Affairs]

Description

Ministerial order to adopt the detailed and all-inclusive estimate of the 2024 budget for Improvement District No. 13 be adopted. Also orders that the rates of taxation on the assessed value of... More ≫

Description

Ministerial order to adopt the detailed and all-inclusive estimate of the 2024 budget for Improvement District No. 13 be adopted. Also orders that the rates of taxation on the assessed value of property as shown on the assessment roll be levied as set out in the ministerial order; sets the minimum amount payable as property tax for general municipal taxes; sets the date on which current penalties will be imposed on outstanding taxes; and sets an arrears penalty to be added to all tax arrears unpaid on January 1, 2025.

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Alberta Investment Attraction Act

Description

The Alberta Investment Attraction Act establishes the Invest Alberta Corporation with the mandate to promote, identify and pursue investment in Alberta, focusing on high-value or high-impact... More ≫

Description

The Alberta Investment Attraction Act establishes the Invest Alberta Corporation with the mandate to promote, identify and pursue investment in Alberta, focusing on high-value or high-impact investment opportunities, to provide investment attraction services, and to support trade promotion and advocacy activities. The Act establishes the corporation and its board, outlines other operational parameters and provides corresponding regulation-making powers.

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