Tax and Revenue Administration (TRA)

New Initiatives, Publications and Forms

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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

  • 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.

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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. 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


Title

Updated
/Added

The following Tobacco Tax information circulars have been updated:

 - TTA-1R4 - Overview of Tobacco Tax
- TTA-2R3 - Offences, Penalties and Enforcement
- TTA-4R5 - Licensing, Reporting and Remitting
- TTA-8R2 - Alberta Tobacco Tax Rates
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:

 - Vol. 3 No. 12 - Bill 39 - Tobacco Tax Amendment Act, 2009
- Vol. 5 No. 29 - Bill 37 - Alberta Corporate Tax Amendment Act, 2009
- Vol. 7 No. 7 - Bill 38 - Tourism Levy Amendment Act, 2009
07/25/09
LPG-2

Propane Distributors Information Circular updated
Information Circular LPG-2, Propane Distributors Reporting and Remitting Requirements, has been updated to emphasize that propane distributors need to file "nil" returns.  It also reminds propane distributors that interest and penalties may be charged if returns ("nil" or otherwise) and remittances are late or if taxes paid are insufficient.

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
- AT1 Schedule 9 updated
07/22/09

AT300
AT311
AT301
AT304

Tobacco Tax Forms Updated
The following forms have been updated:

  • AT300 - Tobacco Tax Return
  • AT311 - Tax Memo Purchases - Schedule A
  • AT301 - Non-Tax Memo Purchases - Schedule B
  • AT304 - Non-Taxable Tobacco Sales Summary - Schedule C
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
Guide to Claiming the SR&ED Tax Credit updated

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

AT302
AT208
AT304
AT346
AT378
AT379
AT4771

Tobacco Tax Increase
As noted by the Honourable Iris Evans, Minister of Finance and Enterprise, in delivering her budget speech on April 7, 2009, tobacco taxes have been increased, effective 12:01 a.m. April 8, 2009. Special Notice Vol. 3, No. 11 provides further information about the changes.  The following forms have been updated or are new:

  • AT302 - Alberta Indian Tax Exemption Fuel and Tobacco Tax Rate Chart
  • AT208 - Non-Alberta Marked Tobacco Importation Return
  • AT304 - Non-Taxable Tobacco Sales Summary - Schedule C
  • AT346 - Tobacco Tax Refund Application - Collectors
  • AT378 -  Alberta Tobacco Tax Collectors - Declaration of Inventory of Tobacco Products (NEW)
  • AT379 - Declaration of Inventory of Cigars - Schedule "A" (NEW)
  • AT4771 - Tobacco Tax Refund Application - Retailers
04/07/09

Alberta Scientific Research and Experimental Development Tax Credit (SR&ED) - new Information Circular:
SRED-1, Alberta Scientific Research and Experimental Development
04/07/09
Corporate Tax Form updated:
Alberta Corporate Income Tax Return – AT1
04/02/09

New Fuel Tax Act Special Notice:
Enrolment in PROP: All or Substantially All

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

AT190
AT4960

Alberta Scientific Research and Experimental Development (SR&ED) Tax Credit
- AT1 Schedule 9 and AT4960, Listing of SR&ED Projects Claimed in Alberta
- See also: Guide to Claiming the SR&ED Tax Credit and Frequently Asked Questions about the 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:
AT2095, Insurance Corporations Tax Return (ICTR)
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:
Vol. 5 No. 26, Alberta Corporate Tax Act (Bill 48)
Includes information about the Alberta Scientific Research and Experimental Development (SR&ED) tax credit, over-integration tax, and general anti-avoidance rule (GAAR) amendments.

12/19/08
AT2062

IFTA Fuel Tax Rate Chart for the 4th Quarter of 2008
12/16/08

New Corporate Tax Special Notice:
Vol. 5 No. 25, Municipalities' Requirement to File
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:

Special Notices:
- Vol. 7 No. 5 - Tourism Levy Application to Reward Points and Loyalty Programs
- Vol. 7 No. 6 - Work Camps

Information Circulars:
- TL-1R2 - Overview of Tourism Levy Act
- TL-2R3 - Responsibilities of Operators Providing Accommodations
10/17/08

New Fuel Tax Act Special Notice:
 Vol. 2 No. 24, Application for Temporary Approval to Hand-dye at Bulk Fuel Locations (BFLO).
10/17/08

Tobacco Tax Form updated:
AT311 - Tax Memo Purchases - Schedule A

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:
AT2054 - IFTA Registration (updated)
AT2055 - IFTA Additional Decal Request (new)

09/12/08

Tobacco Tax form updated - Non Alberta Marked Tobacco Importation Return AT208 (effective April 20, 2007)
08/28/08

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Page last updated:  October 23, 2009