Alberta Indian Tax Exemption (AITE)

AITE Publications

Please note: The Calgary office of Tax and Revenue Administration (TRA) will no longer accept mailed, couriered or hand delivered documents or payments effective September 1, 2009 - click here for more information.

The following publications explain the Alberta Indian Tax Exemption (AITE) program.  The menu on your right will link you to the publication categories.

The AITE series of information circulars is intended for the use of retailers on Alberta Indian Reserves (and bulk dealers or propane distributors who deliver fuel to a reserve) wishing to sell tobacco or fuel exempt of Alberta tax under the AITE program. The publications and forms are also intended for Indians and Indian Bands who wish to make purchases under the program.

Information Circulars

Number	Title	Last Reviewed
AITE-1R3	Introduction to the AITE Series of Information Circulars	Jun-06
AITE-2R6	Tax-Exempt Purchases Made by Indians and Indian Bands	Jun-06
AITE-3R7	Exemptions under the AITE Program	Feb-08
AITE-4R6	Offences and Penalties	Jul-07
AITE-5R7	Tax Rates	Jul-07
AITE-6R4	Records and Records Retention	Jun-06

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Special Notices

Number	Title	Last Reviewed
Vol. 4 No. 15	Tobacco Tax Calculations for AITE Exempt Sale Retailers	Jun-07
Vol. 4 No. 14	Purchase of Tobacco from Licensed Wholesalers	Mar-05
Vol. 4 No. 12	Sales of Black Stock Tobacco to Ineligible Persons	Jun-04

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AITE Direct Certified Software

Number	Title	Last Reviewed
n/a	AITE Direct Certified Software	Jun-07

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