and Revenue Administration (TRA)
Information Circular TRA-1 (formerly CT-1)
||August 31, 2010
|| Alberta Treasury Board and Finance, Tax
and Revenue Administration
|For more information:
TRA-1 / August 2010 (formerly CT-1)
ALBERTA TAX AND REVENUE ADMINISTRATION (TRA) INFORMATION CIRCULAR:
AN INTRODUCTION TO TRA
This information circular describes the branches within the Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) division and the services provided by the division. The topics include:
TAX AND REVENUE ADMINISTRATION
- TRA is a division of Alberta Treasury Board and Finance. It administers Alberta’s corporate and commodity tax legislation: the Alberta corporate, fuel, and tobacco tax and the tourism levy acts. The Alberta Corporate Tax Act (ACTA) includes Alberta corporate income tax, Alberta royalty tax credit and Alberta royalty credit for individuals and trusts (discontinued since January 1, 2007), and insurance premiums tax programs.
- TRA also administers Alberta’s scientific research and experimental development program under ACTA, and the payment-in-lieu-of-taxes (PILOT) program under the Electric Utilities Act, and the ABC Benefits Corporation Act, and manages the unclaimed and vested property registry under the Unclaimed Personal Property and Vested Property Act.
- The administration and enforcement of the acts are under the direction and control of the Minister of Finance. Certain powers and duties have been delegated to the Assistant Deputy Minister, Tax and Revenue Administration, and other officers of TRA.
- TRA is composed of four branches: Tax Services, Revenue Operations, Audit and Strategic and Client Services. TRA operates out of a full-service office in Edmonton and an audit office in Calgary.
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- Tax Services Branch has two main units.
- Information Services responds to general inquiries about all TRA programs and to questions about specific corporate or commodity tax accounts, assessments and reassessments.
- Client and Legal Services provides tax interpretations and opinions, and administers the dispute resolution process on objections, appeals and waivers of interest and/or penalties. The unit also provides input and support to the Tax Policy group in Alberta Treasury Board and Finance to develop tax policies, legislation and regulation. Client and Legal Services works with other Alberta ministries, provincial and federal tax administrations, as required, on common program issues.
- The Revenue Operations Branch registers corporations, individuals and trusts for a variety of programs TRA administers under Alberta corporate and commodity tax legislation. Revenue Operations maintains taxpayer and claimant accounts, processes tax payments, validates and processes tax returns and rebate claims, and initiates filing compliance and collection actions.
- To ensure compliance with Alberta tax legislation, TRA auditors complete compliance visits and desk and field audits of corporate and commodity taxpayers' books and records. Audit adjustments are processed and a reassessment issued, if necessary.
Aggressive Tax Planning
- Audit works with other tax administrations across Canada to address tax avoidance schemes.
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Strategic and Client Services
- The Strategic and Client Services (SCS) Branch supports strategic planning, risk management, business intelligence, and budgeting/forecasting for the division. SCS also provides taxpayer education about legislation, policies and procedures administered by TRA and manages stakeholder engagement in program and administrative changes.
- SCS manages publication of TRA’s hardcopy and website information. Publications explain procedures, processes and administrative policies for programs under the legislation and advise the reader of TRA's interpretation of various sections of the acts.
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TO CONTACT TRA:
|TAX AND REVENUE ADMINISTRATION
9811 109 ST
EDMONTON AB T5K 2L5
310-0000/780-427-3044 (Alberta toll-free)