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What are the taxes in alberta

what are the taxes in alberta

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ePay is a fast, easy, convenient and secure way to pay your corporate or commodity taxes using the Government Tax Payment and Filing Service, which has been established at most financial institutions. You must make arrangements with your bank first before you can use this service. Once it has been set up, you can pay your corporate or commodity taxes using your financial institution’s on-line banking platform. Click here for more information. or watch the video explaining the service .

  • Credit Card - Tax and Revenue Administration (TRA) does not directly offer the option of paying taxes using a credit card. However, you may be able to use a third party service provider that will process credit card payments. Please note: third-party service providers will charge you a fee for this service. Click here for more information .
  • Announcements

    • Alberta Corporate Tax Rate Change - posted June 24, 2015, updated June 29, 2015

    Bill 2 - An Act to Restore Fairness to Public Revenue, Alberta Corporate Tax Rate Change received Royal Assent on June 29, 2015. It increases the general corporate tax rate from 10 per cent to 12 per cent, effective July 1, 2015. For more information, please see Special Notice Vol. 5, No 42, Bill 2 - An Act to Restore Fairness to Public Revenue, Alberta Corporate Tax Rate Change and Frequently Asked Questions . The following forms have also been updated:
    • AT1 - Alberta Corporate Income Tax Return for 2001 & Subsequent Taxation Years - s.36(1)
    • AT1 Schedule 1 (Form AT2) - Alberta Small Business Deduction - s.22
  • 2015 Tax Exempt Fuel User (TEFU) application for new number - posted June 17, 2015

    The 2015 Tax Exempt Fuel User (TEFU) renewal was completed on June 15, 2015. Please be informed your TEFU number would have expired if you have not renewed your TEFU number by this time, and you will need to submit the Declaration Of Tax Exempt Fuel User Form (AT321) to apply for a new TEFU number. If you have any questions, please call 780-644-4247.

  • Reporting for flavoured tobacco products - posted June 1, 2015:

    Ministry home page Special Notice Vol. 3 No. 16, Reporting for Flavoured Tobacco Products provides information regarding the prohibition of the sale of flavoured tobacco products in Alberta and the reporting requirement for tobacco products shipped to and exported from Alberta.

  • Administration of the Qualifying Environmental Trust Tax and Alberta QET Tax Credit - posted March 3, 2015

    The new Special Notice Vol. 5 No. 41, Administration of the Qualifying Environmental Trust Tax and Alberta QET Tax Credit explains the payment and filing requirements of the QET tax, the process for claiming the Alberta tax credit and application of the Alberta QET Tax Credit.

  • Tax Memo Report accessibilityposted February 26, 2015

    Starting April 2015, tobacco tax collectors will be able to retrieve their tobacco tax collector tax memo reports from the TRA Client Self-serve system (TRACS ).

  • Alberta

    Scientific Research and Experimental Development (SR&ED) Tax Credit - posted February 18, 2015

  • Crown's Right of Recovery Act 2015 assessment factor announced - posted February 10, 2015

    Special Notice Vol. 6, No. 19, 2015 Assessment Factor - Crown's Right of Recovery Act provides the 2015 assessment factor of 6.44 per cent and additional related information.

  • UPPVPA Special Notice - posted December 18, 2014

    The new Unclaimed Personal Property and Vested Property Act Special Notice Vol. 9 No. 3, Securities and Contents of Safety Deposit Boxes provides an update regarding reporting of unclaimed securities and contents of safety deposit boxes.

  • Changes under the Tax Statutes Amendment Act, 2014 - posted June 12, 2014

    Special Notice Vol. 5 No. 40, Tax Statutes Amendment Act, 2014 , sets out some of the more substantial changes to the Alberta Corporate Tax Act resulting from the passing of the Tax Statutes Amendment Act, 2014, on April 24, 2014. Changes include the addition of a new Part 5.1 to the Act to implement the Qualifying Environmental Trust (QET) special tax regime announced in Special Notice Vol. 5 No. 39 ; amendment of Section 35(3) of the Act, addressing the rules that apply when a corporation becomes or ceases to be exempt from tax; and amendments to parallel amendments recently passed by the federal government.

  • Tourism Levy Special Notice Vol. 7 No. 8, Tourism Levy Application to Specific Situations - posted April 30, 2014

    This special notice clarifies how TRA applies the tourism levy to certain complimentary rooms and miscellaneous charges.

  • The 2014 Guide to the Completion of the Alberta Corporate Income Tax Return (AT1 Guide), Part 1, has been updated on page five by the removal of one of the criteria for eligibility to file a return electronically. The criterion that only corporations not required to include any of Alberta schedules 12 to 18, 20 and 21 can file electronically has been removed.

    If you have any questions, please contact TRA .

  • 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.

    Organization of Information on this Website

    Tax and Revenue Administration Responsibilities and Functions

    Tax and Revenue Administration (TRA) has four branches:

    • Audit
    • Revenue Operations
    • Strategic and Client Services
    • Tax Services

    TRA administers the following:

    To assist our clients to comply with legislation, this site incorporates many public TRA documents explaining the legislation and providing specific compliance information. Every effort has been made to ensure the contents of the publications found on this site are accurate. However, if any discrepancy should occur between the publications and governing legislation, the legislation takes precedence.

    For more information, see Information Circular TRA-1, An Introduction to Tax and Revenue Administration .

    Contact Information

    Questions about Alberta ePay, corporate tax, insurance premiums tax, fuel tax, tobacco tax, tourism levy, Emergency 911 Levy, International Fuel Tax Agreement, Alberta Indian Tax Exemption program and Health Cost Recovery program:

    • See the contact information below for Tax and Revenue Administration (TRA):

    MAIL: Tax and Revenue Administration

    Category: Taxes

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