Goods and Services Tax-Free Alberta Government Entities

Tax and Revenue Administration
Goods and Services Tax-Free
Alberta Government Entities

Last Reviewed:	April 1, 2009
Produced by:	Alberta Finance and Enterprise, Tax and Revenue Administration
For more information:	tra.revenue@gov.ab.ca

Goods and Services Tax-Free Alberta Government Entities

Following is the list of Alberta Government entities and departments not required to pay Goods and Services Tax (GST) on purchases of taxable supplies and services. These entities are part of the Alberta Government for GST purposes and therefore immune from payment of GST as set out in section 125 of the Constitution Act of Canada. These entities are also not required to pay the Harmonized Sales Tax (HST) on their purchases in HST-participating provinces. The list is maintained by Alberta Finance and Enterprise, Tax and Revenue Administration.

If further information is required, please call (780) 427-9425. For toll-free calling from within Alberta, outside the Edmonton calling area, please dial 310-0000, then (780) 427-9425. For general GST inquiries other than those pertaining to Alberta Government departments and entities, please contact the Canada Revenue Agency.

Entity	Department or Ministry
ATB Financial (operating trade name of the Alberta Treasury Branches)	Finance and Enterprise
ATB Investment Management Inc.	Finance and Enterprise
ATB Investment Services Inc.	Finance and Enterprise
ATB Securities Inc.	Finance and Enterprise
Agriculture Financial Services Corporation (AFSC)	Agriculture and Rural Development
Alberta Agricultural Research Institute	Advanced Education and Technology
Alberta Auto Insurance Board	Finance and Enterprise
Alberta Capital Finance Authority	Finance and Enterprise
Alberta Foundation for the Arts	Culture and Community Spirit
Alberta Gaming and Liquor Commission	Solicitor General and Public Security
Alberta Government Telephones Commission (Note: This does not include TELUS Corporation)	Finance and Enterprise
Alberta Health Services (including Carewest and Capital Care Group Inc.)	Health and Wellness
Alberta Heritage Foundation for Medical Research	Advanced Education and Technology
Alberta Heritage Foundation for Science and Engineering Research	Advanced Education and Technology
Alberta Historical Resources Foundation	Culture and Community Spirit
Alberta Insurance Council	Finance and Enterprise
Alberta Investment Management Corporation (AIMCo)	Finance and Enterprise
Alberta Irrigation Projects Association	Agriculture and Rural Development
Alberta Livestock and Meat Agency Ltd.	Agriculture and Rural Development
Alberta Local Authorities Pension Plan Corp.	Finance and Enterprise
Alberta Lottery Fund	Solicitor General and Public Security
Alberta Oil Sands Technology and Research Authority	Advanced Education and Technology
Alberta Order of Excellence Council	Executive Council
Alberta Pensions Administration Corporation	Finance and Enterprise
Alberta Petroleum Marketing Commission	Energy
Alberta Record Management Committee	Service Alberta
Alberta Science and Research Authority (including Alberta Research Council Inc.)	Advanced Education and Technology
Alberta Securities Commission	Finance and Enterprise
Alberta Social Housing Corporation	Housing and Urban Affairs
Alberta Sport, Recreation, Parks and Wildlife Foundation	Tourism, Parks and Recreation
Alberta Treasury Branches (operates under the trade name ATB Financial)	Finance and Enterprise
Alberta Utilities Commission (AUC)	Energy
Arca Investments Inc.	Finance and Enterprise
Auditor General of Alberta	Offices of the Legislative Assembly
Big Country Waste Management	Municipal Affairs
Board of Censors (Film Classification Board)	Culture and Community Spirit
C-FER Technologies (1999) Inc.	Advanced Education and Technology
Child and Family Services Authorities (CFSA) -10 regions Region 1 - Southwest Alberta CFSA Region 2 - Southeast Alberta CFSA Region 3 - Calgary and Area CFSA Region 4 - Central Alberta CFSA Region 5 - East Central Alberta CFSA Region 6 - Edmonton and Area CFSA Region 7 - North Central Alberta CFSA Region 8 - Northwest Alberta CFSA Region 9 - Northeast Alberta CFSA Region 10 - Metis Settlements CFSA	Children and Youth Services
Drainage Council	Environment
Drainage Districts (9) (Bearhills Lake, Big Hay Lake, Cameron, Cygnet Lake, Daysland, Dickson, Hay Lake, Holden, Manawan)	Environment
Energy Resources Conservation Board (ERCB)	Energy
Funeral Services Regulatory Board	Service Alberta
Government of Alberta Dental Plan Trust	Employment and Immigration
Government Employees Group Extended Medical Benefits Plan Trust	Employment and Immigration
Government House Foundation	Culture and Community Spirit
Historic Resources Fund	Culture and Community Spirit
Human Rights Citizenship and Multiculturalism Education Fund	Culture and Community Spirit
Improvement Districts (Numbers 4, 9, 12, 13, 24)	Municipal Affairs
Improvement District - Kananaskis	Tourism, Parks and Recreation
Informatics Circle of Research Excellence (iCORE)	Advanced Education and Technology
Insurance Appeal Board	Finance and Enterprise
Irrigation Districts (13) (Aetna, Bow River, Eastern, Leavitt, Lethbridge Northern, Magrath, Mountain View, Raymond, Ross Creek, St. Mary River, Taber, United, Western)	Agriculture and Rural Development
Joint Library Committee	Justice and Attorney General
Learning Resources Distributing Centre	Education
Legislative Assembly Support Office	Offices of the Legislative Assembly
Metis Settlements Appeal Tribunal	Aboriginal Relations
Municipal Government Board	Municipal Affairs
Natural Resources Conservation Board (N.R.C.B.)	Sustainable Resource Development
Northern Alberta Development Council	Finance and Enterprise
Northern Development Branch	Finance and Enterprise
Office of the Chief Electoral Officer	Offices of the Legislative Assembly
Office of the Chief Information Officer	Service Alberta
Office of the Ethics Commissioner	Offices of the Legislative Assembly
Office of the Information and Privacy Commissioner	Offices of the Legislative Assembly
Office of the Ombudsman	Offices of the Legislative Assembly
Office of the Premier	Executive Council
Personnel Administration Office	Service Alberta
Persons with Developmental Disabilities (PDD) Community Boards - six regions PDD Northeast Community Board PDD Northwest Alberta Community Board PDD Edmonton Community Board PDD Central Alberta Community Board PDD Calgary Region Community Board PDD South Alberta Community Board	Seniors and Community Supports
Persons with Developmental Disabilities Michener Center Facility Board	Seniors and Community Supports
Persons with Developmental Disabilities Foundation	Seniors and Community Supports
Persons with Developmental Disabilities Provincial Board	Seniors and Community Supports
Premier’s Council on the Status of Persons with Disabilities	Seniors and Community Supports
Public Affairs Bureau	Executive Council
Seniors Advisory Council for Alberta	Seniors and Community Supports
Special Areas Board	Municipal Affairs
Teachers’ Retirement Fund	Education
Travel Alberta Corporation	Tourism, Parks and Recreation
Wild Rose Foundation	Culture and Community Spirit
Workers’ Compensation Board (W.C.B.)	Employment and Immigration

SUMMARY OF TAX-FREE ALBERTA GOVERNMENT OFFICES, DEPARTMENTS AND MINISTRIES

Aboriginal Relations
Advanced Education and Technology
Agriculture and Rural Development
Children and Youth Services
Culture and Community Spirit
Education
Employment and Immigration
Energy
Environment
Executive Council
Finance and Enterprise
Health and Wellness
Housing and Urban Affairs
Infrastructure
International and Intergovernmental Relations
Justice and Attorney General
Municipal Affairs
Office of the Lieutenant Governor
Offices of the Legislative Assembly
Seniors and Community Supports
Service Alberta
Solicitor General and Public Security
Sustainable Resource Development
Tourism, Parks and Recreation
Transportation
Treasury Board