Goods and Services Tax in Alberta

List of Alberta government entities exempt from the Goods and Services Tax (GST), and GST remittance instructions.

TRA's online services

Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

TRA recognizes electronic signatures. To add a digital signature, the form must first be downloaded or opened as a PDF.

For more information, see TRA online services.

Overview

Tax and Revenue Administration (TRA) maintains a central list of Alberta government departments and agencies exempt from paying the federal Goods and Services Tax (GST) as set out in section 125 of the Constitution Act of Canada.

TRA also files the Alberta government’s GST returns, remits GST payable by Alberta government entities, and recovers overpayments.

GST contact information

For all general enquiries and information regarding the GST, contact the Canada Revenue Agency (CRA).

GST-free Alberta government entities

The Alberta government departments and agencies in the list below are not required to pay GST on purchases of taxable supplies and services.

These entities are also not required to pay the Harmonized Sales Tax (HST) on their purchases in HST-participating provinces.

PDF form issues

Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:

  1. Save the PDF form to your computer – click or right-click the link and download the form.
  2. Open the PDF form with Adobe Reader. Fill it in and save it.

If you are still having problems opening the form, contact PDF form technical support.

GST remittance form

Government of Alberta entities are required to complete and submit a GST Remittance Form before the 20th day following the month end when GST has been collected or paid.

Step 1: Complete the return

Step 2: Remit the GST collected

  • Remit the GST owing on or before the 20th day following the month end when GST was collected or paid by cheque or electronic transfer.

Contact

To submit forms

Complete your forms and email or fax them to:

Email: [email protected]
Fax: 780-644-4921

To connect with Tax and Revenue Administration

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]