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Tax and Revenue Administration (TRA)

Finance - FIN

Last Verified: 2005-11-21

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 two locations; a full-services office in Edmonton and an office in Calgary providing audit, interpretations and information services.
 
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.

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 web site located at: http://www.finance.gov.ab.ca/publications/tax_rebates/index.html

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 contact(s) listed below.

Alberta Contact(s):
Tax and Revenue Administration
Alberta Finance
1100, 715 - 5th Avenue S.W.
Calgary, Alberta  T2P 2X6
Telephone: (403) 297-5200
Fax: (403) 297-5238
Toll-free (information): within Alberta call 310-0000 then enter (403) 297-5200
E-mail: tra.revenue@gov.ab.ca

Tax and Revenue Administration
Alberta Finance
9811- 109 Street
Edmonton, Alberta  T5K 2L5
Telephone: (780) 427-3044
Fax: (780) 427-0348
Toll-free (information): within Alberta call 310-0000; then enter (780) 427-3044
E-mail: tra.revenue@gov.ab.ca



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