
Tax and Revenue Administration (TRA)
New Initiatives, Publications and Forms
On this page
Please note: The Calgary office of Tax and Revenue Administration (TRA) will no longer accept mailed, couriered or hand delivered documents or payments effective September 1, 2009 - click here for more information.
This section of the website contains material from Tax and Revenue Administration (TRA), a division of Alberta Finance and Enterprise, responsible for tax and revenue collection and administration. Note - if you have questions about your personal income taxes, please direct these to the Canada Revenue Agency.)
See Taxes & Rebates - Program Information for an overview and background on each program, and related publications and forms, or read below for:
- New Initiatives
- New / Updated Publications and Forms
- Frequently Asked Questions
- Tax and Revenue Administration:
New Initiatives
-
Please note: The Calgary Office of TRA no longer accepting mailed, couriered or hand delivered documents or payments effective September 1, 2009 - click here for more information.
- Alberta to adopt functional currency reporting (posted
December 15, 2008) - Alberta will parallel a federal decision
to adopt functional currency reporting for tax purposes, allowing
functional currency reporting for Alberta corporate income tax filings.
This change is expected to ease compliance and promote more representative
financial reporting.
Similar to the federal decision, this change will be effective for taxation years after December 13, 2007. Corporations will be able to determine their Alberta tax results in their functional currency if they are also reporting federally in that currency for the same taxation year. At this time, Alberta is examining its approach to calculating the amounts payable in Canadian dollars, which may differ from the federal calculation of the amounts.
- The Alberta Corporate Income Tax Act, incorporating the Alberta scientific research and experimental development (SR&ED)
tax credit provision, received first reading in the Alberta
Legislature on November 6, 2008. For information about the program,
please see the comprehensive
list of questions and answers relating to this new tax credit
first announced in Alberta's Budget 2008. See: SR&ED
Guide and related forms, and Information Circular SRED-1,
Alberta Scientific Research and Experimental Development.
- TRACS now available to IFTA account holders - IFTA-registered
motor carriers are now able to apply for IFTA annual renewals, monitor
their IFTA accounts and file quarterly returns with a few clicks of
a computer mouse. This is made possible with Alberta Finance
and Enterprise Tax and Revenue Administration Client Self-service
(TRACS), a secure online system created for the convenience of corporate
and commodity taxpayers and claimants.
For more information or to register, visit the TRACS website or contact TRA at 780-427-3044. For toll free service in Alberta, dial 310-0000, then 780-427-3044.
New / Updated Publications and Forms
Please note that changes are made to our publications from time to time. Revisions are not mailed if they are considered minor. However, this site has the most up-to-date versions of our publications. Publications and forms most recently added or updated are listed below. Items are removed from this list after six months and are included in the appropriate index for that program (see Taxes & Rebates - Program Information).
Also available by subscription: Tax Notes, Tax and Revenue Administration's electronic newsletter, which provides timely information about Alberta's corporate and commodity tax programs, including changes to legislation and policies.
Number |
|
Updated |
The following Tobacco Tax information circulars have been updated: |
10/23/09 |
|
October 2009 issue of Tax Notes, Tax and Revenue Administration's e-newsletter. Click here for more information, including how to subscribe. |
10/01/09 |
|
AT2062 |
IFTA Fuel Tax Rate
Chart for the 3rd
Quarter of 2009 |
09/22/09 |
| CT-12 | Advance Alberta Corporate Income Tax Rulings has been removed from the website as this service is no longer available. |
08/12/09 |
The following new special notices highlight legislative changes made as noted: |
07/25/09 |
|
| LPG-2 | Propane Distributors Information Circular updated This Information Circular is available on the Fuel Tax Publications and Forms page (Liquid Petroleum Gas - LPG series). |
07/23/09 |
Alberta Scientific
Research and Experimental Development (SR&ED) Tax Credit |
07/22/09 |
|
Tobacco
Tax Forms Updated |
07/17/09 |
|
AT2062 |
IFTA Fuel Tax Rate
Chart for the 2nd
Quarter of 2009 |
06/29/09 |
n/a |
Prescribed Interest Rates for the 3rd quarter of 2009 have been updated |
06/19/09 |
n/a |
Alberta Scientific
Research and Experimental Development (SR&ED) Tax Credit |
06/08/09 |
May 2009 issue of Tax Notes, Tax and Revenue Administration's e-newsletter. Click here for more information, including how to subscribe. |
05/26/09 |
|
The 2009 Assessment Factor - Hospitals Act (Alberta Hospitals Act - Health Cost Recovery Special Notice Vol. 6 No. 13) has been published and is available on the Health Cost Recovery Publications page |
05/01/09 |
|
A New Alberta Corporate Tax Act Special Notice, Vol. 5 No. 28 - Functional Currency Tax Reporting, has been added to the Corporate Tax Publications page |
04/24/09 |
|
n/a |
New Alberta tobacco tax legislation increases penalties and fines to deter illegal activities (news release) |
04/21/09 |
n/a |
The GST-Free Entities list has been updated as of April 1, 2009 |
04/20/09 |
Tobacco
Tax Increase
|
04/07/09 |
|
Alberta Scientific Research and Experimental Development Tax
Credit (SR&ED) - new Information Circular: |
04/07/09 |
|
| Corporate Tax Form updated: Alberta Corporate Income Tax Return – AT1 |
04/02/09 |
|
New Fuel Tax Act Special Notice: |
04/01/09 |
|
AT2062 |
IFTA Fuel Tax Rate
Chart for the 1st
Quarter of 2009 |
03/23/09 |
n/a |
The results of Tax and Revenue Administration's Client Survey for 2008 have been released and are available on the TRA Client Survey index. |
03/16/09 |
n/a |
Please note: The Calgary Office of TRA no longer accepting mailed, couriered or hand delivered documents or payments effective September 1, 2009 - click here for more information. | 02/27/09 |
Alberta Scientific
Research and Experimental Development (SR&ED) Tax Credit |
02/20/09 |
|
| Corporate Tax Forms updated: Alberta Corporate Income Tax Return – AT1 Alberta Small Business Deduction – AT1 Schedule 1 |
02/20/09 |
|
| AT4930, Alberta Consent
Form updated: Applies to Corporate Tax, Tourism Levy, International Fuel Tax Agreement (IFTA), Tax Exempt Fuel User (TEFU) and Prescribed Rebate Off-road Percentages (PROP). |
02/13/09 |
|
Updated Corporate
Tax Form: |
01/13/09 |
|
| New Tax Form: AT4930, Alberta Consent Form - applies to Corporate Tax, Tourism Levy, International Fuel Tax Agreement (IFTA), Tax Exempt Fuel User (TEFU) and Prescribed Rebate Off-road Percentages (PROP). |
12/29/08 |
|
New Corporate Tax
Special Notice: |
12/19/08 |
|
AT2062 |
IFTA Fuel Tax Rate
Chart for the 4th
Quarter of 2008 |
12/16/08 |
New Corporate Tax
Special Notice: |
12/10/08 |
|
| Tobacco Tax Refund Application
- Retailers - Form AT4771 updated (effective April 20, 2007) |
12/02/08 |
|
n/a |
November 2008 issue of Tax Notes, Tax and Revenue Administration's e-newsletter. More information, including how to subscribe. |
11/21/08 |
n/a |
Alberta scientific research and experimental development (SR&ED) tax credit provision - a comprehensive list of questions and answers relating to this new tax credit first announced in Budget 2008 has been added to the Corporate Tax FAQs page. |
11/18/08 |
n/a |
Approved Fuel Sellers - Full Direct Remitters list updated |
11/07/08 |
New Tourism Levy
Act Special Notices and updated Information Circulars: Information Circulars: |
10/17/08 |
|
New Fuel Tax Act Special
Notice: |
10/17/08 |
|
Tobacco Tax Form updated: |
09/26/08 |
|
AT2062 |
IFTA Fuel Tax Rate
Chart for the 3rd
Quarter of 2008 |
09/17/08 |
International Fuel
Tax Agreement Forms - new and updated: |
09/12/08 |
|
Tobacco Tax form updated
- Non Alberta Marked Tobacco Importation Return AT208 (effective April 20, 2007) |
08/28/08 |

