Tax and Revenue Administration (TRA)

New Initiatives, Publications and Forms

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.  Note:  if you have questions about your personal income taxes, please direct these to the Canada Revenue Agency, or visit CRA’s “Get Ready” site.

See Taxes & Rebates - Program Information for an overview and background on each program, and related publications and forms, or read below for:

New Initiatives

  • 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 was 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.

Back to Top

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 and forms. 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

Title

mm/dd/yy

Attention Propane Retailers:
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.
05/31/13

n/a

2012 Tax and Revenue Administration Client Survey Results

05/10/13

n/a

Alberta Scientific Research and Experimental Development (SR&ED) Guide updated:

04/30/13

2013 Assessment Factor - Crown's Right of Recovery Act:

04/10/13
AT2062

IFTA Fuel Tax Rate Chart for the 1st Quarter of 2013

03/22/13

New Fuel Tax Special Notice and Q & As:

03/07/13

Guide to Completion of the Alberta Corporate Income Tax Return updated:

Hard copies are available by emailing tra.revenue@gov.ab.ca or telephoning Information Services at 780-427-3044.   (Call 310-0000; then enter 780-427-3044 for toll free service in Alberta).

02/21/13

New Corporate Tax Special Notice:

  • Special Notice Vol. 5 No. 37, Alberta Corporate Tax Amendment Act, 2012 addresses a number of important amendments to the Act, including those related to Scientific Research and Experimental Development (SR&ED) tax credit calculation (the “Grind”), permanent establishments, and insurance policy reserves.
01/08/13
AT2062

IFTA Fuel Tax Rate Chart for the 4th Quarter of 2012

12/18/12

Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit:

11/02/12

October 2012 issue of Tax Notes, Tax and Revenue Administration's e-newsletter. Click here for more information, including how to subscribe.

10/12/12
AT2062

IFTA Fuel Tax Rate Chart for the 3rd Quarter of 2012

10/12/12

AITE Form:  Alberta Indian/Indian Band Declaration

08/10/12

Back to Top

 

Page last updated:  June 17, 2013