Tax and Revenue Administration (TRA)

New Initiatives, Publications and Forms

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July 8, 2011

New Net File option for Alberta Corporate income tax filers - see CIT - Net File or Frequently Asked Questions.

General Information

This section of the website contains material from Tax and Revenue Administration (TRA), a division of Alberta 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

  • The 2012 Hospitals Act health cost recovery assessment factor has been released. For information, see Special Notice Vol. 6, No. 16, 2012 Assessment Factor - Hospitals Act.

  • Changes to Tobacco Marking Requirements: 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.   
      
  • Net File for Alberta Corporate Income Tax:  effective July 8, 2011, Tax and Revenue Administration (TRA) will offer Alberta corporate income tax filers the option of filing returns in electronic format.  See Corporate Income Tax - Net File and Frequently Asked Questions. The following Corporate Income Tax documents have also been updated to reflect this new filing option:
  • Alberta Budget 2011 Changes - Tax Exempt Fuel Use (TEFU) Rebate Eliminated
    Effective 12:01 a.m., February 25, 2011, the Tax Exempt Fuel Use (TEFU) rebate for licensed vehicles, including Prescribed Rebate Off-road Percentages (PROP), is eliminated.  The marked fuel (tax excluded) component of TEFU, the Alberta Farm Fuel Benefit, and the Alberta Farm Fuel Distribution Allowance are not affected by this change.  For details, see the Special Notice and related Questions and Answers.
  • Alberta Corporate Tax - Refund Interest Rate Reduction
    Effective 12:01 a.m. February 10, 2010, the quarterly rates used to calculate Alberta Corporate Tax Act refund interest was reduced by 50 per cent.  The reduced rates apply to assessments and reassessments issued after that time for all taxation years.  For more information, please see the Special Notice and related Questions and Answers.  Also, the Prescribed Interest Rates have been updated accordingly.

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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

Tobacco Tax Act Special Notice Vol. 3 No. 14, Changes to Tobacco Marking Requirements.
01/10/12
AT2062

IFTA Fuel Tax Rate Chart for the 4th Quarter of 2011
12/21/11
n/a

Prescribed Interest Rates for the 1st Quarter of 2012 have been posted.
12/06/11
n/a

The GST-Free Entities List has been updated, reflecting the new organization of the Government of Alberta.
10/26/11

October 2011 issue of Tax Notes, Tax and Revenue Administration's e-newsletter. Click here for more information, including how to subscribe.
10/18/11
AT2062

IFTA Fuel Tax Rate Chart for the 3rd Quarter of 2011
09/27/11

Corporate Tax forms updated:

  • Form AT1 - Alberta Corporate Income Tax Return (AT1 and Schedules for 1998 and Subsequent Taxation Years)
  • Form AT293 - Alberta Loss Carry-Back Application (AT1 Schedule 10)
09/15/11

CT-2R4
CT-4R4
AT100
and see right for other related documents

Net File for Alberta Corporate Income Tax

Effective July 8, 2011, Tax and Revenue Administration (TRA) will offer Alberta corporate income tax filers the option of filing returns in electronic format. See Corporate Income Tax - Net File and Frequently Asked Questions.  The following Corporate Income Tax documents have also been updated to reflect this new filing option:

  • Information Circular CT-2R4, Filing Requirements
  • Information Circular CT-4R4, Interest and Penalties
  • Software Certified for AT1 Net File Return Format for 2008 and Subsequent Taxation Years
  • Corporate Tax Form AT100 - Preparing and Filing the Alberta Corporate Income Tax Return (AT1 and Schedules for 1998 and Subsequent Taxation Years)
08/07/11
n/a

Software Certified for AT1 Returns (AT1 RSI) for 1998 and Subsequent Taxation Years (updated)
08/07/11

Fuel Tax Act - Budget 2011 Change - Tax Exempt Fuel Use (TEFU) Rebate:
08/07/11
AT2062

IFTA Fuel Tax Rate Chart for the 2nd Quarter of 2010
06/27/11
A new Cross-Program Special Notice Vol. 8  No. 2, Waiver of Penalties and/or Interest – Natural Disasters has been added to the Cross-Program publications page.
06/15/11
New Fuel Tax Special Notice:  Fuel Tax Amendment Regulation – TEFU Rebate, PROP and Alberta Indian Tax Exemption Card
04/29/11
New Fuel Tax Special Notice:  Fuel Tax Amendment Regulation - Taxation of Renewable Fuels
03/29/11
AT2062

IFTA Fuel Tax Rate Chart for the 1st Quarter of 2011
03/24/11

March 2011 issue of Tax Notes, Tax and Revenue Administration's e-newsletter. Click here for more information, including how to subscribe.
03/14/11
n/a

Prescribed Interest Rates for the 2nd quarter of 2011 have been posted
03/08/11
Corporate tax Information Circular updated - Waiver or Cancellation of Penalties and/or Interest
03/08/11

New Fuel Tax Special Notice Vol. 1 No. 31:
2011 Budget Change - Tax Exempt Fuel Use (TEFU) Rebate and related Questions and Answers.
01/24/11

Corporate Tax Act Information Circular updated:
SRED-1R1, Alberta Scientific Research and Experimental Development (SRED) Tax Credit
02/01/11
n/a

The GST-Free Alberta Government Entities List has been updated.
01/21/11

New Fuel Tax Special Notice Vol. 1 No. 30:
Fuel Tax Amendment Act, 2010
01/05/11

New Tobacco Tax Special Notice Vol. 3 No. 13:
Tobacco Tax Amendment Regulation, effective January 2011
01/05/11
n/a

Fuel Tax Forms removed

The following Fuel Tax forms have been removed from this website.  Effective January 1, 2011, the AT4940 - Fuel Tax Rebate Enrolment Application form should be used instead - see the instructions: IN4940.

  • AT340 - TEFU Enrolment Application
  • AT341 - PROP Enrolment Application
  • AT4747 - PROP Enrolment Application Schedule 1 - Summary of Licensed Vehicles and Equipment Used in Off-road Operations
  • AT4748 - PROP Enrolment Application Schedule 2 - List of Vehicles and Unlicensed Equipment Used in Off-road Operations
01/05/11

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Page last updated:  January 24, 2012