Corporate Tax

Corporate Tax Publications

On this page

Please note:

  • 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 Corporate Tax series of information circulars is under review.  It will be revised to include legislative amendments from 2001 on.

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.

If you require further information, please contact Tax and Revenue Administration (TRA). 



Information Circulars


Number

Information Circular
Title
Last
Reviewed
CT-1R1 An Introduction to Tax and Revenue Administration
Apr-99
CT-2R2 Filing Requirements
Jul-03
CT-3R2 Alberta Corporate Tax Instalments
Nov-04
CT-4R3 Interest and Penalties
Nov-04
CT-5R3 Waiver or Cancellation of Penalties or Interest
Aug-02
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-11R1 Voluntary Disclosures
Jan-04
CT-12 Advance Alberta Corporate Income Tax Rulings
Dec-95
CT-13R1 Records and Books
Nov-05
CT-14R1 Laser Facsimile and Computer-Generated Tax Forms
Apr-99
CT-15R1 Clearance Certificates
Apr-99
CT-17R6 Alberta Small Business Deduction
Jun-09
CT-18R3 Alberta Royalty Tax Credit
Jun-00
CT-19R1 Alberta Political Contributions Tax Credit
Apr-99
CT-21R1 Insurance Corporations Tax
Oct-99
SRED-1

Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit

Apr-09

Back to Top

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-2R1 Alberta Royalty Tax Credit Technical Issues
Oct-98
CTIB-3 Allocating Income Among Permanent Establishments
Nov-96

Back to Top

Special Notices


Number
Special Notice
Title
Last
Reviewed
Vol. 5 No. 28 Functional Currency Tax Reporting
Apr-09
Vol. 5 No. 27 Over-integration Tax
Feb-09
Vol. 5 No. 26 Bill 48 - Alberta Corporate Tax Amendment Act, 2008
Dec-08
Vol. 5 No. 25 Municipalities' Requirement to File
Dec-08
Vol. 5 No. 24 Bill 36 - Alberta Corporate Tax Amendment Act, 2007 (Royal Assent December 7, 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. 22 Filing of Alberta Notices of Objection for Large Corporations (Effective Sept. 1, 2007)

Aug-07
Vol. 5 No. 21 Discontinuance of Alberta Royalty Tax Credit (ARTC) and Royalty Credit for Individuals and Trusts (RCIT) Programs
Sep-06

Back to Top

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

Back to Top

Certified Software for AT1 Returns


Number
Document
Title
Last
Reviewed
n/a Certified Software Certified for AT1 Returns

Oct-06

Back to Top

 

Page last updated:  June 23, 2009