Tax and Revenue Administration (TRA)
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Internet payment service is available for many of the programs that Tax and Revenue Administration administers. Click here for more information.
Announcements
- 2012 Tax and Revenue Administration Client Survey Results: are now available online. (Click on the "Client Surveys" link under "General Information" below.)
- 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.
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.
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 in the table below:
| Taxes & Rebates - General Information |
Taxes & Rebates - Program Information |
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Tax and Revenue Administration Responsibilities and Functions
Tax and Revenue Administration (TRA) has five branches:
- Audit
- 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, the Alberta Royalty Tax Credit for corporations, the Alberta Royalty Credit for Individuals and Trusts, the Insurance Corporations Tax, and the Financial Institutions Capital Tax);
- 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.
Tax and Revenue Administration Contact Information
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.
Tax and Revenue Administration |
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MAIL: |
Tax and Revenue Administration Alberta Treasury Board and Finance 9811 - 109 Street Edmonton, AB T5K 2L5 |
| PHONE: | 780-427-3044 - For toll free service in Alberta, call 310-0000; then enter 780-427-3044 |
| FAX: | 780-427-0348 |
| EMAIL: | |
