Alberta's Tax Advantage and News
Albertans have one of the most competitive tax systems in North America
Alberta has one of the most competitive tax systems in North America. Alberta
has no sales tax, no health premiums and no capital or payroll taxes. Alberta has
low personal income taxes with the highest basic and spousal amounts in Canada.
This allows people to earn more before they pay tax and attracts skilled labour.
Low corporate income taxes also attract investment and help Alberta businesses
compete in the global marketplace.
If Alberta employed the tax system of any other province, Albertans and Alberta
businesses would pay at least $11.6 billion more in taxes each year.
This graph shows the total additional provincial taxes that individuals and businesses would pay if Alberta had the same tax system as other provinces.
Personal Income Tax is collected for the Alberta Government by the Government of Canada, at the same time federal income tax is collected. Please direct your questions about your personal income taxes to the Canada Revenue Agency, or visit CRA’s “Get Ready” site. Click on the links below for:
- Alberta's Tax Plan (Budget 2014)
- information and links regarding personal income tax, including our Tax Calculator.
Important message re Alberta’s tax credit for small business dividends starting in 2014
December 20, 2013
Alberta’s tax credit for small business dividends will change from 7/40 of the dividend gross-up amount to 13/64 of the gross-up amount beginning in the 2014 tax year. The credit rate appearing in the line 6152 section of the Alberta Provincial Worksheet will drop from 3.5 percent to 3.1 percent. Click here for the complete message.
Taxes & Rebates - Programs administered by Tax and Revenue Administration
The Government of Alberta develops policy for and collects business taxes. Tax and Revenue Administration (TRA), a division of Alberta Treasury Board and Finance, is responsible for tax and revenue collection and administration. For more detailed information and forms associated with the following topics, see the following links:
- Alberta Indian Tax Exemption
- Alberta Royalty Credit for Individuals and Trusts
- Corporate Tax
- Fuel Tax
- Health Cost Recovery
- International Fuel Tax Agreement
- International Registration Plan / Prorate
- Tobacco Tax
- Tourism Levy
Taxes & Rebates - General Information
This following general information is also available from Tax and Revenue Administration:
- Client Surveys
- GST Related Information
- Making Payments
- PST and HST Tax Links in Other Jurisdictions
- Sales Taxes for Businesses entering Other Provinces
- Tax Notes E-Newsletter
- Taxes/Rebates News Releases
- Who to Contact about Taxes in Alberta