Programs administered by Tax and Revenue Administration (TRA)

Legislation to restore fairness to Alberta’s tax system
June 29, 2015

On June 18, 2015, the government introduced changes to corporate and personal income taxes and is taking action to reverse proposed unfair fees. Bill 2, An Act to Restore Fairness to Public Revenues, received Royal Assent on June 29, 2015. Bill 2 will increase the corporate income tax rate by two percentage points and introduce a more progressive personal income tax system.

Fuel and tobacco tax increases that took effect on March 27, 2015 will stand. Please see the following for details:

Effective June 15, 2012, citizens and corporations who
are making payments by cheque to the provincial government
should make them payable to the Government of Alberta.

Online payment options

  • 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.

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  • Alberta Corporate Tax Rate Change - posted June 24, 2015, updated June 29, 2015
    Bill 2 - An Act to Restore Fairness to Public Revenue, Alberta Corporate Tax Rate Change received Royal Assent on June 29, 2015.  It increases 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.

  • 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. Click here to access form AT 321. If you have any questions, please telephone 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 accessibilityposted 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.

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General 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.

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Organization of Information on this Website

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:

Tax and Revenue Administration - General Information

Tax and Revenue Administration - Program Information

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Tax and Revenue Administration Responsibilities and Functions

Tax and Revenue Administration (TRA) has four branches:

  • Audit
  • Revenue Operations
  • Strategic and Client Services
  • Tax Services

TRA administers the following:

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.

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Contact Information

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.

FAX:  780-427-0348

Questions about the GST-free Entities List:

Questions about the Unclaimed Property program:

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Page last updated:  June 29, 2015