Tax and Revenue Administration (TRA)
Effective June 15, 2012, citizens and corporations who
- ePay - a convenient way to pay your corporate or commodity taxes using the Government Tax Payment and Filing Service, which has been established at most financial institutions. Click here for more information.
- 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.
- Alberta Corporate Tax Act: Objections and Appeals and Insurance Premiums Tax updates - posted September 5, 2014
CT-8, Alberta Corporate Tax Act: Objections and Appeals and CT-21, Alberta Corporate Tax Act: Insurance Premiums Tax have been updated.
- Electronic submission of tobacco tax memos - posted June 25, 2014
After July 1, 2014, tobacco tax memo suppliers with Tax and Revenue Administration Client Self-Service (TRACS) accounts will be able to submit tobacco tax memos electronically, formatted to Tax and Revenue Administration standards. See Tobacco Tax Publications for tobacco tax memo file format and processing instructions and forms. See TRACS for information about registering for a TRACS account.
- 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.
- Extension to the expiry date for current Tax Exempt Fuel User (TEFU) numbers - posted March 18, 2014:
Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) has extended the expiry date for the current Tax Exempt Fuel User (TEFU) numbers from June 15, 2014 to June 15, 2015.
Current TEFU cards with the expiry date of June 15, 2014 will be accepted until June 15, 2015. A new card with the revised expiry date will not be issued.
If you have any questions, please contact us at 780-427-3044. If calling long distance from within Alberta, call 310-0000 then enter 780-427-3044.
- Fuel and Tobacco Tax and Tourism Levy Notice of Objection Form AT4762 now available as a fillable form
- posted March 7, 2014:
Commodity taxpayers disputing an assessment or reassessment can now complete Form AT4762, Notice of Objection online and save the document for their records. Although taxpayers will not be able to email the form, they can print and mail or fax it to Tax and Revenue Administration.
- Corporate Income Tax Notice of Objection Form AT97 now available as a fillable form - posted February 14, 2014:
Corporate income taxpayers disputing an assessment or reassessment can now complete Form AT97, Corporate Income Tax Notice of Objection online and save the document for their records. Although taxpayers will not be able to email the form, they can print and mail or fax it to Tax and Revenue Administration.
- Emergency 911 Levy - Posted February 6, 2014:
Effective April 1, 2014, wireless subscribers are required to pay a monthly 911 levy of $0.44 on each of their active wireless devices that is assigned a telephone number with an Alberta area code. Wireless telecommunication providers operating in Alberta are required to bill their wireless subscribers, collect and remit the 911 levy to the Government of Alberta. Click here for more information.
- Important information for International Fuel Tax Agreement (IFTA) carriers - posted October 4, 2013:
Tax and Revenue Administration (TRA) will no longer be collecting, storing or transmitting credit card information when received by paper, fax, email or telephone. TRA will return any documents containing credit card information. There is also a change to e-payment. Click here for more information.
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.
This home page, New Initiatives, Publications & Forms, Taxes & Rebates - General Information, Taxes & Rebates - Program Information, TRA Forms Index, TRA FAQs Index and TRA Important Filing, Remittance and Claims Dates are available from the left-side menu above. As you use the left-side menu, it will expand when there is more information about the topic you have selected.
For your convenience, the main categories under General Information and Program Information are also provided below:
Taxes & Rebates - General Information
- TRA Responsibilities and Functions; TRA's Fairness and Service Pledge
- New Initiatives, Publications and Forms
- TRA Forms Index
- TRA FAQs Index
- TRA Important Filing, Remittance and Claims Dates Index
- Alberta's Tax Advantage and News
- Client Surveys
- GST Related Information
- Making Payments (Options for paying TRA)
- Personal Income Tax
- PST and HST Tax Links
- Sales Taxes for Businesses entering Other Provinces
- Tax Notes E-Newsletter
- TRA Client Self-Service (TRACS)
Taxes & Rebates - Program Information
- Cross-Program Information (related to All Programs)
- Alberta Indian Tax Exemption
- Corporate Tax
- Emergency 911 Levy
- Fuel Tax (NEW Act)
- Fuel Tax (OLD Act)
- Health Cost Recovery
- IFTA instructional videos: TRACS registration & filing returns
- International Registration Plan / Prorate
- 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 five branches:
- Business Technology Management
- 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.
See the contact information below for Tax and Revenue Administration (TRA). Contact TRA with your questions about Alberta corporate tax, fuel tax, tobacco tax, tourism levy, Alberta Indian Tax Exemption program, Health Cost Recovery program, GST-free Entities List or the Unclaimed Property program.
Click here for Holiday Closure Information.
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.