Alberta Finance

Act: Alberta Corporate Tax Act, Fuel Tax Act, Tobacco Tax Act, Tourism Levy Act
Regulation: Various

To Whom Does This Apply?

Individuals, trusts, corporations, tax professionals and other interested parties.

Summary

Tax and Revenue Administration is responsible for the administration of the Alberta Corporate Tax Act, Fuel Tax Act, Tobacco Tax Act, Tourism Levy Act, as well as the Health Cost Recovery programs. The Alberta Corporate Tax Act contains provisions for determining the Alberta income tax of corporations, the Alberta Royalty Tax Credit for corporations, the Alberta Royalty Credit for individuals and trusts and the Insurance Corporations Tax. Fuel tax, tobacco tax and tourism levy provisions are contained in the respective acts.

ADMINISTRATION
The administration and enforcement of the acts are under the control and direction of the Minister of Finance.  TRA operates out of a full-services office in Edmonton.

INFORMATION SERVICES
General information concerning the acts administered by TRA is provided by the Tax Services branch. The following services are provided to individuals, corporate representatives, tax professionals and other interested parties on request:

• providing information about the nature of, and eligibility requirements for, the various tax and tax incentive programs under the acts;
• providing information on procedural matters such as the completion and filing of returns and other forms;
• conducting information sessions or client group discussions; and
• forwarding specific forms and publications to interested parties.

Effective July 8, 2011, Tax and Revenue Administration (TRA) will offer Alberta corporate income tax filers the option of filing returns in electronic format.

More information including Alberta corporate tax rates, small business deduction rates, fuel tax, tobacco tax and tourism levy rates, and other services, publications and forms can be obtained by visiting the Finance website.

Related Reading

• Small Business Information Seminar
• Employer Visits Program

DISCLAIMER

Information contained in this section is of a general nature only and is not intended to constitute advice for any specific fact situation. For particular questions, the users are invited to contact their lawyer. For additional information, see the contact listed below.

Alberta Contact:

Tax and Revenue Administration
Alberta Finance
9811- 109 Street
Edmonton, Alberta  T5K 2L5
Telephone: 780-427-3044
Fax: 780-422-3770
Toll-free (information): within Alberta call 310-0000; then enter 780-427-3044
E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it