Corporate Tax
Corporate Tax Publications
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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 |
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-11R2 | Voluntary Disclosures | Jul-09 |
| 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 |
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 |
Special Notices
|
Special Notice Title |
Last Reviewed |
| Vol. 5 No. 29 | Bill 37 - Alberta Corporate Tax Amendment Act, 2009 | Jul-09 |
| 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 |
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 AT1 Returns
|
Document Title |
Last Reviewed |
| n/a | Certified Software Certified for AT1 Returns | Oct-06 |
