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.
- 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.
- Filing tourism levy returns by IVR to be discontinued August 31, 2013
Effective August 31, 2013, Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) will not accept Interactive Voice Response (IVR) filing of tourism levy returns. Please begin filing your returns online using Tax and Revenue Administration Client Self-Service (TRACS).TRACS is a secure online system and allows authorized individuals to submit tourism levy returns and view account information between 7 a.m. and midnight Mountain Standard Time (outside of scheduled maintenance times) Monday to Saturday. If you are not currently enrolled on TRACS, please visit http://www.finance.alberta.ca/tracs and select “TRACS Enrolment Request”.
We also have two instructional videos to assist you: one that shows you how to enrol on TRACS and one that shows how to file your tourism levy return on TRACS. You can view them on our website at http://www.finance.alberta.ca/tracs/help-videos.html. TRA will continue to accept paper returns via mail, fax or delivery by hand. If you have any questions, please telephone us at 780-427-3044, or toll-free within Alberta 310-0000, then 780-427-3044 or email us at email@example.com.
- Corporate Tax Special Notice Vol. 5 No. 38, Alberta Corporate Tax Amendment Act, 2012 - posted July 30, 2013
This notice addresses changes to:
- paralleling of the federal policy on collection of amounts from large corporations,
- proxy rates used in the calculation of the Alberta proxy amount when determining eligible expenditures for the Alberta SR&ED tax credit,
- a corporation being required to claim the same amount of capital gains reserves for Alberta and federally, and
- the addition of a clarification regarding a corporation's tax reduction from the political contributions tax credit.
- TRACS instructional videos - posted July 4, 2013:
TRA will be discontinuing the previously available interactive voice response (IVR) method of filing tourism levy returns. Accommodation providers can file returns safely, securely and conveniently using the Tax and Revenue Administration Client Self-service (TRACS) system. To facilitate the transition, TRA has produced two videos that provide step-by-step instructions for setting up a TRACS account and filing tourism levy returns online.
International Fuel Tax Agreement (IFTA) filers can also benefit from an additional instructional video specifically addressing their needs.
- Information for Businesses affected by flooding: Waiver of tax penalties and interest - posted June 25, 2013:
Penalties and interest will be waived where a corporation or business was unable to comply with legislated tax filing or payment requirements due to flooding. This also includes the tourism levy. Businesses must submit their Alberta tax return and make their tax payment as soon as they are able to do so. More information can be found in Tax and Revenue Administration Special Notice Vol. 8 No. 3, Waiver of Penalties and/or Interest – Natural Disasters.
- Attention Propane Retailers: Effective June 17, 2013, Propane Retailers to file propane tax refund claims using TRACS - posted
May 31, 2013
Effective June 17, 2013, propane retailers will be required to file propane tax refund claims using the web-based TRA Client Self-serve (TRACS) system as the interactive voice response (IVR) method will no longer be available.
- Although you cannot submit a claim using TRACS before June 17, 2013, please enrol now so you are ready to file a claim on or after June 17, 2013. If you have any questions regarding TRACS enrolment, please contact Lana McInnes at 780-644-4179. For toll-free calls within Alberta, dial 310-0000, then 780-644-4179.
- Forms AT384 and AT385 have been updated to reflect this change (June 17, 2013)
- For more information, please see Tax and Revenue Administration's information circular PRO-2R2, Tax Refunds to Propane Retailers for Tax-out Sales.
- 2012 Tax and Revenue Administration Client Survey Results - May 10, 2013
- 2013 Crown’s Right of Recovery Act: health cost recovery assessment factor - April 10, 2013:
For information, see Special Notice Vol. 6, No. 17, 2013 Assessment Factor – Crown’s Right of Recovery Act.
- Fuel Seller Consultation: Proposed Criteria for Dye Point
Location Approval - April 8, 2013:
TRA is seeking feedback on a proposal to allow fuel marking below the terminal / rack. TRA does not currently sanction dyeing of fuel below the rack at terminals. Under the new directive, however, TRA may authorize approved distribution facilities to conduct this activity subject to specific criteria. Please review the document Fuel Seller Consultation: Proposed Criteria for Dye Point Location Approval. Please respond by emailing either Ben DeBoer or TRA Fuel by end of day April 26, 2013 with any feedback.
- TRA expands secure online TRACS system - March 18, 2013:
TRA Client Self-service (TRACS) is now available to claimants and filers who have an account with TRA in the following programs. Click here for more information.
- Alberta Indian Tax Exemption (AITE),
- Corporate Income Tax (CIT),
- fuel tax collectors/remitters,
- locomotive fuel users,
- propane retailers,
- tax exempt fuel use (TEFU), and
- tobacco tax collectors.
- Changes to Alberta Farm Fuel Benefit Program - March 7, 2013:
The Farm Fuel Distribution Allowance portion of the Alberta Farm Fuel Benefit Program has been discontinued, effective 3:15 p.m. on March 7, 2013.
- The 6-cent-per-litre Farm Fuel Distribution Allowance applied to marked diesel, marked renewable diesel and heating fuel for eligible farming operations.
- Eligible producers who are participating in the Alberta Farm Fuel Benefit Program will continue to receive this 9-cent-per-litre provincial tax exemption on marked gasoline and diesel.
- The administration and application process for the Farm Fuel Benefit Program remain unchanged. Producers will retain their farm fuel numbers and farm plates as long as they continue to be eligible. Eligibility must be renewed every three years.
- Additional information about the change is available online at http://www.agric.gov.ab.ca, or by contacting the Ministry of Agriculture and Rural Development’s Edmonton office by emailing AFFB@gov.ab.ca or calling 780-422-9167 (toll-free by first dialing 310-0000).
- Also, see Tax and Revenue Administration's Special Notice Vol. 1 No. 34 and questions and answers.
- Changes to Tobacco Marking Requirements - January 9, 2012:
Alberta will be adopting the federal tobacco stamping regime. The Tobacco Tax Amendment Regulation was approved by the Lieutenant Governor in Council on December 15, 2011 and comes into effect on April 1, 2012. For information about the changes and the transition period, see Tobacco Tax Act Special Notice Vol. 3 No. 14, Changes to Tobacco Marking Requirements.
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.
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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.