Tax and Revenue Administration - Frequently Asked Questions (FAQs)

Corporate Income Tax FAQs - Tax Rate changes


What are the rate changes to Alberta’s Corporate Income Tax (CIT) system?

Why is the small business tax rate being reduced?

The reduction to the small business tax rate is part of the Alberta government’s Climate Leadership Plan and is intended to help small businesses adjust to the cost of carbon. This tax relief will be worth an estimated $185 million to Alberta small business owners.

Businesses continue to enjoy an advantage in Alberta when compared to other provinces, with no sales tax, no payroll tax, and no health care premiums. Find out more about the Alberta Tax Advantage.

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Page last updated:  February 26, 2017