Corporate Income Tax
Corporate Income Tax Publications
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Please note: Net File for Alberta Corporate Income Tax: effective July 8, 2011, Tax and Revenue Administration (TRA) will offer Alberta corporate income tax filers the option of filing returns in electronic format. See Corporate Income Tax - Net File and Frequently Asked Questions.
Below you will find publications related to Corporate Tax in Alberta. These documents are in html format (and pdf where noted) and will open in a separate window.
The Corporate Tax series of information circulars is under review. It will be revised to include legislative amendments from 2001 on.
If you require further information, please contact Tax and Revenue Administration (TRA).
Information Circulars
Number |
Information Circular |
Last Reviewed |
| TRA-1 | An Introduction to Tax and Revenue Administration (formerly CT-1R1, Apr-99) |
Aug-10 |
| CT-2R4 | Filing Requirements | Jul-11 |
| CT-3R2 | Alberta Corporate Tax Instalments | Nov-04 |
| CT-4R4 | Interest and Penalties | Jul-11 |
| CT-5R5 | Waiver or Cancellation of Penalties and/or Interest | Mar-11 |
| CT-6R1 | Reassessments | Apr-99 |
| CT-7R2 | Calculation and Deduction of Losses | Apr-99 |
| CT-8R3 | Objections and Appeals | May-08 |
| CT-9 | Alberta Corporate Income Tax Collections | Jan-96 |
| CT-10R1 | The Tax Audit | Nov-05 |
| CT-11R2 | Voluntary Disclosures | Jul-09 |
| CT-13R1 | Records and Books | Nov-05 |
| CT-15R1 | Clearance Certificates | Apr-99 |
| CT-17R7 | Alberta Small Business Deduction | Jan-10 |
| CT-18R3 | Alberta Royalty Tax Credit | Jun-00 |
| CT-19R2 | Alberta Political Contributions Tax Credit | Apr-10 |
| CT-21R1 | Insurance Corporations Tax | Nov-04 |
| CT-23 | Functional Currency Tax Reporting | Aug-10 |
| SRED-1 | Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit |
Jan-11 |
| n/a | Current and Historic Alberta Corporate and Commodity Tax Rates | Jan-10 |
Interpretation Bulletins
Number |
Interpretation Bulletin Title |
Last Reviewed |
| CTIB-1R1 | Taxability of a Corporation in Alberta on the Basis of Permanent Establishment | Jun-97 |
| CTIB-2R2 | Alberta Royalty Tax Credit Technical Issues | Apr-10 |
| CTIB-3 | Allocating Income Among Permanent Establishments | Nov-96 |
Special Notices
|
Special Notice Title |
Last Reviewed |
| Vol. 5 No. 34 | Reassessment of Alberta Objections with Unresolved Matters | Nov-10 |
| Vol. 5 No. 33 | Refund Interest Rate Reduction Grandfathering Treatment for Objections | Nov-10 |
| Vol. 5 No. 32 | Alberta Corporate Tax Amendment Act, 2010 | Apr-10 |
| Vol. 5 No. 31 | Refund Interest Rate Reduction (see also: Questions and Answers) | Apr-10 |
| Vol. 5 No. 30 | Alberta Corporate Tax Amendment Regulation | Dec-09 |
| Vol. 5 No. 29 | Bill 37 - Alberta Corporate Tax Amendment Act, 2009 | Jul-09 |
| Vol. 5 No. 27 | Over-integration Tax | Feb-09 |
| Vol. 5 No. 25 | Municipalities' Requirement to File | Dec-08 |
| Vol. 5 No. 24 | Bill 36 - Alberta Corporate Tax Amendment Act, 2007 | Dec-07 |
| Vol. 5 No. 23 | Income Tax Treatment of Payments under the Climate Change and Emissions Management Act and Regulations | Nov-07 |
| Vol. 5 No. 21 | Discontinuance of Alberta Royalty Tax Credit (ARTC) and Royalty Credit for Individuals and Trusts (RCIT) Programs | Sep-06 |
| Vol. 5 No. 20 | 2004 Alberta Insurance Corporations Tax Return and Future Returns | Nov-05 |
Guides
Guide Title (pdf and/or html where noted) |
Last Reviewed |
2005 Guide to Completion of the Alberta Corporate Income Tax Return: Hard copies are available by emailing tra.revenue@gov.ab.ca or telephoning Information Services at (780) 427-3044. (Call 310-0000; then enter (780) 427-3044 for toll free service in Alberta). See also: |
Oct-06 |
2007 Guide to Completion of Alberta Royalty Tax Credit - AT1 Schedule 6 - Crown Royalty Shelter (pdf) |
Dec-07 |
Guide for Applicants - Alberta Royalty Credit (For Individuals, Trusts and Estates) (html or pdf)
|
Mar-07 |
Guide to Claiming the Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit (pdf)
|
May-09 |
Certified Software for Corporate Income Tax Returns (Net File and AT1 RSI)
|
Document Title |
Last Reviewed |
| n/a | Net File: Software Certified for AT1 Net File Return Format |
Jul-11 |
| n/a | AT1 RSI: Software Certified for AT1 Returns (AT1 RSI) |
Jul-11 |
