Taxes and Rebates
BUDGET 2015 - CHANGES
Budget 2015 introduces several changes. Please see the following for details:
Notice: Alberta Fuel Tax Program
2015 Tax Exempt Fuel User (TEFU) Renewal
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.
- 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.
- Alberta Fuel Tax Program 2015 TEFU Renewal - posted January 22, 2015
Effective January 21, 2015, the tax exempt fuel user (TEFU) renewal process is available on the secure online Tax and Revenue Administration Client Self-service (TRACS) system. The existing fuel tax exemption numbers will expire on June 15, 2015. To continue purchasing tax exempt marked fuel after this date, please complete and submit renewals online by May 22, 2015. The option of renewing by paper has been discontinued. For more information, please visit Alberta Fuel Tax Program 2015 TEFU Renewal Questions and Answers - posted January 20, 2015
- 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.
- 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.
- 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
- 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
- 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.
Questions about Personal Income Tax, Health Care Contribution Levy, and other personal tax credits:
- The Health Care Contribution Levy does not come into effect until July 1, 2015. The changes to Personal Income Tax included in Budget 2015 do not come into effect until January 1, 2016. More information about the implementation of these taxes will be available here soon.
- Questions related to your current personal income taxes should be directed to the Canada Revenue Agency, or visit CRA’s “Get Ready” site. Please do not contact CRA about Alberta Budget 2015 changes, as these changes are not in effect yet, and CRA will not be able to answer your questions.
Questions about Education Property Tax:
- See Property Assessment and Taxation on the Alberta Municipal Affairs website.
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:
- 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.