Corporate Income Tax
Net File for Alberta Corporate Income Tax Filers
Effective July 8, 2011, Tax and Revenue Administration (TRA) offers Alberta corporate income tax filers the option of filing returns in electronic format.
Any corporation that meets the following criteria will be eligible to net file its Alberta corporate income tax return:
- the return has a valid Alberta Corporate Account Number,
- the taxation year ends after December 31, 2007,
- the return being net filed is not an amended return, and
- the tax return package does not include any of the following Alberta schedules:
- Schedule 12 – Alberta Income/Loss Reconciliation
- Schedule 13 – Alberta Capital Cost Allowance
- Schedule 14 – Alberta Cumulative Eligible Capital Deduction
- Schedule 15 – Alberta Resource Related Deductions
- Schedule 16 – Alberta Scientific Research Expenditures
- Schedule 17 – Alberta Reserves
- Schedule 18 – Alberta Dispositions of Capital Property
- Schedule 20 – Alberta Charitable Donations & Gifts Deduction
- Schedule 21 – Alberta Calculation of Current Year Loss and Continuity of Losses
This new filing method offers the following benefits:
- Immediate confirmation – A confirmation number will be issued to you verifying that TRA has received your return.
- Faster processing – Your return will be processed faster than a return sent through the mail. You will receive your Notice of Assessment and any refunds owed you by TRA sooner.
- Cost savings – Filing in electronic format allows you to save the cost of handling, printing and mailing of paper returns.
- Convenience – Extended hours of service will be available for submission of net filed returns.
An electronic return in net file format can be submitted by a taxpayer or a service provider. There is no access code or registration required. However, the return must be generated and submitted using TRA-certified tax return preparation software. For a list of certified software offering net file capability, go to Software Certified for AT1 Net File Return Format for 2008 and Subsequent Taxation Years. Please refer to each software product for specific system requirements, instructions, and procedures on preparation and submission of returns in net file format.
The current net file service is available from 07:00 to 24:00 (7 a.m. to midnight) Mountain Standard Time (MST). Daily scheduled down-time for system maintenance is between 24:01 to 06:59 (12:01 – 6:59 a.m.) MST, and on Sunday from 07:00 to 17:00 (7 a.m. to 5 p.m.) MST.