Publications

Tax and Revenue Administration special notice vol. 8 no. 6 : Alberta wildfires : waivers of penalties and interest

Description

This special notice provides information on the waiver of penalties and interest for tax obligations under the Alberta Corporate Tax Act, Fuel Tax Act, Tobacco Tax Act, or Tourism Levy Act for... More ≫

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This special notice provides information on the waiver of penalties and interest for tax obligations under the Alberta Corporate Tax Act, Fuel Tax Act, Tobacco Tax Act, or Tourism Levy Act for individuals and businesses affected by recent wildfires.

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Goods and services tax-free Government of Alberta entities

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Following is the list of Alberta government entities and departments not required to pay Goods and Services Tax (GST) on purchases of taxable supplies and services. These entities are part of the... More ≫

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Following is the list of Alberta government entities and departments not required to pay Goods and Services Tax (GST) on purchases of taxable supplies and services. These entities are part of the Alberta government for GST purposes and therefore immune from payment of GST as set out in section 125 of the Constitution Act of Canada. These entities are also not required to pay the Harmonized Sales Tax (HST) on their purchases in HST-participating provinces. The list is maintained by Alberta Tax and Revenue Administration.

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Alberta Tobacco Tax Act : tobacco revenue and estimated volumes sold in Alberta by fiscal year

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Tobacco revenue and estimated volumes sold by fiscal year starting with the 2011-12 fiscal year. Tobacco revenue for each fiscal year is compiled based on monthly data relating to sales... More ≫

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Tobacco revenue and estimated volumes sold by fiscal year starting with the 2011-12 fiscal year. Tobacco revenue for each fiscal year is compiled based on monthly data relating to sales activities for the previous month and will not align with the tobacco tax revenue reported in the annual report.

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Alberta Fuel Tax Act : fuel delivered to retailers and independent fuel sellers in Alberta

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Fuel volumes delivered in Alberta by fiscal year by product type beginning with the 2019-20 fiscal year. The data will not correspond to financial information reported in the annual report due to... More ≫

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Fuel volumes delivered in Alberta by fiscal year by product type beginning with the 2019-20 fiscal year. The data will not correspond to financial information reported in the annual report due to timing differences between cash receipts and when the volume is reported.

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TRA information circular TRA-1 : introduction to Tax and Revenue Administration

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This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices for all tax and levy programs administered by TRA.... More ≫

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This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices for all tax and levy programs administered by TRA. The circular also provides information about TRA and the services it provides. Information circulars are updated as necessary and a revision number assigned.

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Alberta Corporate Tax Act special notice vol. 5 no. 67 : mandatory electronic filing of AT1 returns

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The Alberta Corporate Tax Act (ACTA) requires prescribed corporations to file the Alberta Corporate Income Tax Return − AT1 (AT1 Return) by way of electronic filing. For consistency with federal... More ≫

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The Alberta Corporate Tax Act (ACTA) requires prescribed corporations to file the Alberta Corporate Income Tax Return − AT1 (AT1 Return) by way of electronic filing. For consistency with federal filing requirements in respect of the T2 Corporation Income Tax Return (T2 Return), the definition of ‘prescribed corporation’ in the Alberta Corporate Tax Regulation has been amended to remove the exception for corporations whose gross revenue exceeds $1 million. Accordingly, effective in respect of AT1 Returns for taxation years that begin after December 31, 2024, all corporations will be required to file their AT1 Return with Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA), by way of electronic filing, with the exception of insurance corporations, non-resident corporations, corporations reporting in functional currency, and corporations that are exempt from taxation under section 35 of the ACTA.

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Alberta Corporate Tax Act special notice vol. 5 no. 66 : agri-processing investment tax credit

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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.... 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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Health cost recovery special notice : assessment factor – Crown’s Right of Recovery Act

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The Hospitals Act includes a provision to recover from third-party liability insurers the Crown’s cost of health services provided to victims of automobile accidents. Under the Health Cost... More ≫

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The Hospitals Act includes a provision to recover from third-party liability insurers the Crown’s cost of health services provided to victims of automobile accidents. Under the Health Cost Recovery Program, automobile insurers remit an amount for each calendar year representing their proportionate share of the total estimated Crown cost of those health services. A new special notice is issued annually to include the new assessment factor for that year. It also includes all previous assessment factors. Please refer to the most recent version.

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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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Crown’s Right of Recovery Act : information circular MV-1 : administration of the Health Cost Recovery Program

Description

The Crown’s Right of Recovery Act includes a provision to recover from third-party liability insurers the Crown’s cost of health services provided to victims of automobile accidents. Under the... More ≫

Description

The Crown’s Right of Recovery Act includes a provision to recover from third-party liability insurers the Crown’s cost of health services provided to victims of automobile accidents. Under the Health Cost Recovery Program, automobile insurers remit an amount for each calendar year representing their proportionate share of the total estimated Crown cost of those health services. This information circular provided by Tax and Revenue Administration (TRA) gives an overview of the health cost recovery program and discusses procedural matters and administrative policies and practices. Information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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