This section of the web site contains material from Tax and Revenue Administration (TRA), a division of Alberta Finance, responsible for tax and revenue collection and administration.  (Please go to Alberta's Tax Advantage for information on Alberta's overall tax advantage including our single rate personal income tax.

Note - if you have questions about your personal income taxes, please direct these to the Canada Revenue Agency.)

Click on the menu choices to your right for an overview and background on each program, and related publications and forms, or read below for:

• new initiatives
• new publications and forms
• Tax and Revenue Administration responsibilities and functions
• Tax and Revenue Administration contact information

New Initiatives!

• Alberta Indian Tax Exemption - new form added - Form 4818 - Retailer Refund Application - January 16, 2006
• The December issue of Tax Notes is the first published under the leadership of Tax and Revenue Administration’s new Assistant Deputy Minister. Meet her through her self-introduction. Learn about a number of initiatives underway, including “property that vests in the Crown” and the e-business Tax and Revenue Administration Client Self-service System (TRACS). Click here to subscribe to our e-newsletter - December 9, 2005
• New Tourism Levy section now available
  Site expected to provide useful information for accommodations operators in Alberta - On November 10, 2005, a new Tourism Levy section became available on the Alberta Finance website. It gives accommodations operators in Alberta easy, online access to information about the requirements of the Tourism Levy Act and Regulations that came into effect April 1, 2005.
• Tourism Levy Special Notice - Late Filing Penalties, Filing and Payment Options - added August 23, 2005
• Tourism Levy Forms now available:  The new Tourism Levy Registration form is available for those operators who have not previously filed Hotel Room Tax returns. Operators with Business Identification Numbers who were required to file Hotel Room Tax returns for their establishments are deemed to have already registered with Tax and Revenue Administration (TRA) with respect to the Tourism Levy.  The new Tourism Levy return form (effective April 1, 2005) is also available. The previous Hotel Room Tax return will remain on the website for a limited time to enable operators to complete tax returns for accommodations purchased up to, and including, March 31, 2005.

New 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, the revisions will be posted to this site, which will always have the most up-to-date version of our publications. Publications and forms most recently added or updated on this site are listed below:

Tax and Revenue Administration Responsibilities and Functions

Tax and Revenue Administration (TRA) has four branches:

• Revenue Operations
• Audit
• Tax Services
• Business Technology Management

TRA administers the following:

• Alberta Corporate Tax Act (includes provisions to determine the Alberta income tax of corporations, the Alberta Royalty Tax Credit for corporations, the Alberta Royalty Credit for Individuals and Trusts, the Insurance Corporations Tax, and the Financial Institutions Capital Tax)
• Fuel Tax Act
• Tobacco Tax Act
• Tourism Levy Act (formerly Hotel Room Tax Act)
• Alberta Indian Tax Exemption (AITE) Program under the Fuel Tax Act and the Tobacco Tax Act
• NHL Players Tax under the Alberta Personal Income Tax Act
• GST-free Alberta Government Entities List
• Health Cost Recovery Program.

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.

Tax and Revenue Administration Contact Information

See the contact information below for Tax and Revenue Administration (TRA).  Contact TRA with your questions about Alberta corporate tax, fuel tax, tobacco tax, the tourism levy (formerly hotel room tax), the Alberta Indian Tax Exemption program, NHL Players Tax, the Health Cost Recovery program, or the GST-free Entities List.  For information or questions on personal income tax, please contact the Canada Revenue Agency.)

Edmonton:

Tax and Revenue Administration
Alberta Finance
9811 - 109 Street
Edmonton, AB  T5K 2L5
Phone (780) 427-3044
(Call 310-0000; then enter (780) 427-3044 for toll free service in Alberta)
Fax (780) 427-0348
Email:  tra.revenue@gov.ab.ca

Calgary:

Tax and Revenue Administration
Alberta Finance
1100 - 715 - 5th Avenue S.W.
Calgary, AB  T2P 2X6
Phone (403) 297-5200
Fax (403) 297-5238