Alberta Indian Tax Exemption (AITE)

AITE Publications

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
TRA-1	An Introduction to Tax and Revenue Administration	Sep-10
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-4R7	Offences and Penalties	Jan-10
AITE-5R8	Tax Rate Changes	Jan-10
AITE-6R4	Records and Records Retention	Jun-06
n/a	Current and Historic Alberta Corporate and Commodity Tax Rates	Jan-10

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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	Oct-12

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