Programs administered by Tax and Revenue Administration (TRA)
Insurance Premiums Tax Increase effective April 1, 2016:
Locomotive fuel tax increase effective November 1, 2015:
Tobacco tax increase effective October 28, 2015:
Corporate Tax Change increase effective July 1, 2015:
Effective June 15, 2012, citizens and corporations who
- ePay is a fast, easy, convenient and secure way to pay your corporate or commodity taxes using the Government Tax Payment and Filing Service, which has been established at most financial institutions. You must make arrangements with your bank first before you can use this service. Once it has been set up, you can pay your corporate or commodity taxes using your financial institution’s on-line banking platform. Click here for more information, or watch the video explaining the service.
- Credit Card - Tax and Revenue Administration (TRA) does not directly offer the option of paying taxes using a credit card. However, you may be able to use a third party service provider that will process credit card payments. Please note: third-party service providers will charge you a fee for this service. Click here for more information.
- Budget 2015 - Insurance Premiums Tax Increase - posted November 4, 2015
- As part of Budget 2015 (October), Alberta will increase its
insurance premium tax rates by one percentage point, effective April 1, 2016. Please see Special Notice Vol. 5 No. 43, Insurance Premiums Tax Increase.
- As part of Budget 2015 (October), Alberta will increase its insurance premium tax rates by one percentage point, effective April 1, 2016. Please see Special Notice Vol. 5 No. 43, Insurance Premiums Tax Increase.
- Budget 2015 - Fuel and Tobacco Tax Increase - posted October 27, 2015:
- Locomotive Fuel Tax Rate Increase
Alberta will increase its locomotive fuel tax rates effective 12:01 a.m. on November 1, 2015. See:
- Tobacco Tax Increase
Alberta will increase its tobacco tax rates effective 12:01 a.m. on October 28, 2015. See:
- Video: Registering for International Fuel Tax Agreement (IFTA) – posted September 29, 2015
Click here for a video which reviews the IFTA registration form and offers tips to help registrants avoid processing delays. More information on IFTA.
- Alberta Corporate Tax Rate Change - posted June 24, 2015, updated June 29, 2015
The Act to Restore Fairness to Public Revenue, 2015 received Royal Assent on June 29, 2015. It increased the general corporate tax rate from 10 per cent to 12 per cent, effective July 1, 2015. For more information, please see Special Notice Vol. 5, No 42, Bill 2 - An Act to Restore Fairness to Public Revenue, Alberta Corporate Tax Rate Change and Frequently Asked Questions. The following forms have also been updated:
- 2015 Tax Exempt Fuel User (TEFU) application for new number - posted June 17, 2015
The 2015 Tax Exempt Fuel User (TEFU) renewal was completed on June 15, 2015. Please be informed your TEFU number would have expired if you have not renewed your TEFU number by this time, and you will need to submit the Declaration Of Tax Exempt Fuel User Form (AT321) to apply for a new TEFU number. If you have any questions, please call 780-644-4247.
- Reporting for flavoured tobacco products - posted June 1, 2015:
Special Notice Vol. 3 No. 16, Reporting for Flavoured Tobacco Products provides information regarding the prohibition of the sale of flavoured tobacco products in Alberta and the reporting requirement for tobacco products shipped to and exported from Alberta.
- Administration of the Qualifying Environmental Trust Tax and Alberta QET Tax Credit - posted March 3, 2015
The new Special Notice Vol. 5 No. 41, Administration of the Qualifying Environmental Trust Tax and Alberta QET Tax Credit explains the payment and filing requirements of the QET tax, the process for claiming the Alberta tax credit and application of the Alberta QET Tax Credit.
- Tax Memo Report accessibility – posted February 26, 2015
Starting April 2015, tobacco tax collectors will be able to retrieve their tobacco tax collector tax memo reports from the TRA Client Self-serve system (TRACS).
- Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit - posted February 18, 2015
Alberta Corporate Tax Act Information Circular SRED-1 has been updated.
- Crown's Right of Recovery Act 2015 assessment factor announced - posted February 10, 2015
Special Notice Vol. 6, No. 19, 2015 Assessment Factor - Crown's Right of Recovery Act provides the 2015 assessment factor of 6.44 per cent and additional related information.
- UPPVPA Special Notice - posted December 18, 2014
The new Unclaimed Personal Property and Vested Property Act Special Notice Vol. 9 No. 3, Securities and Contents of Safety Deposit Boxes provides an update regarding reporting of unclaimed securities and contents of safety deposit boxes.
- Changes under the Tax Statutes Amendment Act, 2014 - posted June 12, 2014
Special Notice Vol. 5 No. 40, Tax Statutes Amendment Act, 2014, sets out some of the more substantial changes to the Alberta Corporate Tax Act resulting from the passing of the Tax Statutes Amendment Act, 2014, on April 24, 2014. Changes include the addition of a new Part 5.1 to the Act to implement the Qualifying Environmental Trust (QET) special tax regime announced in Special Notice Vol. 5 No. 39; amendment of Section 35(3) of the Act, addressing the rules that apply when a corporation becomes or ceases to be exempt from tax; and amendments to parallel amendments recently passed by the federal government.
- Tourism Levy Special Notice Vol. 7 No. 8, Tourism Levy Application to Specific Situations - posted April 30, 2014
This special notice clarifies how TRA applies the tourism levy to certain complimentary rooms and miscellaneous charges.
- The 2014 Guide to the Completion of the Alberta Corporate Income Tax Return (AT1 Guide), Part 1, has been updated on page five by the removal of one of the criteria for eligibility to file a return electronically. The criterion that only corporations not required to include any of Alberta schedules 12 to 18, 20 and 21 can file electronically has been removed.
If you have any questions, please contact TRA.
This section of the website contains material from Tax and Revenue Administration (TRA), a division of Alberta Treasury Board and Finance, responsible for tax and revenue collection and administration.
Click here for Holiday Closure Information.
Main categories are available from the left-side menu above. As you use the left-side menu, it will expand when there is more information about that topic. The main categories under General Information and Program Information are also provided below.
Tax and Revenue Administration - General Information
- TRA Responsibilities and Functions; TRA's Fairness and Service Pledge
- TRA New Initiatives, Publications and Forms
- TRA Forms Index
- TRA FAQs Index
- TRA Important Filing, Remittance and Claims Dates Index
- TRA Client Surveys
- GST Related Information
- International Registration Plan / Prorate
- Making Payments (Options for paying TRA)
- PST and HST Tax Links
- Sales Taxes for Businesses entering Other Provinces
- TRA Client Self-Service (TRACS)
Tax and Revenue Administration - Program Information
- Cross-Program Information (related to All Programs)
- Alberta Indian Tax Exemption
- Corporate Tax
- Emergency 911 Levy
- Fuel Tax
- Health Cost Recovery
- IFTA instructional videos: TRACS registration & filing returns
- Tobacco Tax
- Tourism Levy
- Tourism levy instructional videos: TRACS registration & filing returns
- Who to Contact about Taxes in Alberta
Tax and Revenue Administration (TRA) has four branches:
- Revenue Operations
- Strategic and Client Services
- Tax Services
TRA administers the following:
- Alberta Corporate Tax Act (includes provisions to determine the Alberta income tax of corporations and the insurance premiums tax);
- Emergency 911 Levy
- Fuel Tax Act;
- Tobacco Tax Act;
- Tourism Levy Act (formerly Hotel Room Tax Act);
- Alberta Indian Tax Exemption (AITE) program under the Fuel Tax Act and the Tobacco Tax Act;
- GST-free Alberta Government Entities List;
- Health Cost Recovery program; and
- Unclaimed Property program.
To assist our clients to comply with legislation, this site incorporates many public TRA documents explaining the legislation and providing specific compliance information. Every effort has been made to ensure the contents of the publications found on this site are accurate. However, if any discrepancy should occur between the publications and governing legislation, the legislation takes precedence.
For more information, see Information Circular TRA-1, An Introduction to Tax and Revenue Administration.
Questions about Alberta ePay, corporate tax, insurance premiums tax, fuel tax, tobacco tax, tourism levy, Emergency 911 Levy, International Fuel Tax Agreement, Alberta Indian Tax Exemption program and Health Cost Recovery program:
- See the contact information below for Tax and Revenue Administration (TRA):
MAIL: Tax and Revenue Administration
Alberta Treasury Board and Finance
9811 - 109 Street
Edmonton, AB T5K 2L5
PHONE: 780-427-3044 - Monday to Friday, 8:15 a.m. to 4:30 p.m.
Toll free within Alberta: dial 310-0000, then 780-427-3044.
Questions about the GST-free Entities List:
Questions about the Unclaimed Property program: