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Tax and Revenue Administration
Goods and Services Tax-Free
Alberta Government Entities


Last Reviewed: November 1, 2006
Produced by: Alberta Finance, Tax and Revenue Administration
For more information: tra.revenue@gov.ab.ca

Goods and Services Tax-Free Alberta Government Entities

Following is the list of Alberta Government entities and departments not required to pay Goods and Services Tax (GST) on purchases of taxable supplies and services. These entities are part of the Alberta Government for GST purposes and therefore immune from payment of GST as set out in section 125 of the Constitution Act of Canada. These entities are also not required to pay the Harmonized Sales Tax (HST) on their purchases in HST-participating provinces. The list is maintained by Alberta Finance, Tax and Revenue Administration.

If further information is required, please call (780) 427-9425. For toll-free calling from within Alberta, outside the Edmonton calling area, please dial 310-0000, then (780) 427-9425. For general GST inquiries other than those pertaining to Alberta Government departments and entities, please contact the Canada Revenue Agency.

Entity

Department or Ministry

ATB Financial (operating trade name of the Alberta Treasury Branches)

Finance

ATB Investment Management Inc. Finance
ATB Investment Services Inc. Finance
ATB Securities Inc. Finance

Agriculture Financial Services Corporation (AFSC)

Agriculture, Food and Rural Development

Alberta Agricultural Research Institute

Innovation and Science

Alberta Alcohol and Drug Abuse Commission

Health and Wellness

Alberta Auto Insurance Board

Finance

Alberta Cancer Board

Health and Wellness

Alberta Capital Finance Authority Finance

Alberta Energy and Utilities Board (AEUB)

Energy

Alberta Foundation for the Arts

Community Development

Alberta Gaming and Liquor Commission

Gaming

Alberta Government Telephones Commission
(Note: This does not include TELUS Corporation)

Finance

Alberta Heritage Foundation for Medical Research

Innovation and Science

Alberta Heritage Foundation for Science and Engineering Research

Innovation and Science

Alberta Historical Resources Foundation

Community Development

Alberta Insurance Council

Finance

Alberta Irrigation Projects Association

Agriculture, Food and Rural Development

Alberta Local Authorities Pension Plan Corp. Finance

Alberta Lottery Fund

Gaming

Alberta Mental Health Board

Health and Wellness

Alberta Oil Sands Technology and Research Authority

Innovation and Science

Alberta Order of Excellence Council

Executive Council

Alberta Pensions Administration Corporation

Finance

Alberta Petroleum Marketing Commission

Energy

Alberta Record Management Committee

Government Services

Alberta Science and Research Authority
(including Alberta Research Council Inc.)

Innovation and Science

Alberta Securities Commission

Finance

Alberta Social Housing Corporation

Seniors and Community Supports

Alberta Sport, Recreation, Parks and Wildlife Foundation

Community Development

Alberta Treasury Branches (operates under the trade name ATB Financial)

Finance

Arca Investments Inc.

Finance

Auditor General of Alberta

Offices of the Legislative Assembly

Big Country Waste Management

Municipal Affairs

Board of Censors (Film Classification Board)

Community Development

C-FER Technologies (1999) Inc.

Innovation and Science

Child and Family Services Authorities (CFSA) -10 regions

Region 1 - Southwest Alberta CFSA
Region 2 - Southeast Alberta CFSA
Region 3 - Calgary and Area CFSA
Region 4 - Central Alberta CFSA
Region 5 - East Central Alberta CFSA
Region 6 - Edmonton and Area CFSA
Region 7 - North Central Alberta CFSA
Region 8 - Northwest Alberta CFSA
Region 9 - Northeast Alberta CFSA
Region 10 - Metis Settlements CFSA

Children’s Services

Drainage Council

Environment

Drainage Districts (9)
(Bearhills Lake, Big Hay Lake, Cameron, Cygnet Lake,
Daysland, Dickson, Hay Lake, Holden, Manawan)

Environment

Funeral Services Regulatory Board

Government Services

Government of Alberta Dental Plan Trust

Human Resources and Employment

Government Employees Group Extended Medical Benefits Plan Trust

Human Resources and Employment

Government House Foundation

Community Development

Human Rights Citizenship and Multiculturalism Education Fund

Community Development

Improvement Districts (Numbers 4, 9, 12, 13, 24)

Municipal Affairs

Improvement District - Kananaskis

Environment

Informatics Circle of Research Excellence (iCORE)

Innovation and Science

Insurance Appeal Board

Finance

Irrigation Districts (13)
(Aetna, Bow River, Eastern, Leavitt, Lethbridge Northern, Magrath, Mountain View, Raymond, Ross Creek, St. Mary River, Taber, United, Western)

Agriculture, Food and Rural Development

Joint Library Committee

Justice and Attorney General

Kananaskis Country Citizens’ Advisory Committee

Environment

Learning Resources Distributing Centre

Education

Legislative Assembly Support Office

Offices of the Legislative Assembly

Metis Settlements Appeal Tribunal

Aboriginal Affairs and Northern Development

Municipal Government Board

Municipal Affairs

Natural Resources Conservation Board (N.R.C.B.)

Sustainable Resource Development

Northern Alberta Development Council

Aboriginal Affairs and Northern Development

Northern Development Branch

Aboriginal Affairs and Northern Development

Office of the Chief Electoral Officer

Offices of the Legislative Assembly

Office of the Chief Information Officer

Innovation and Science

Office of the Ethics Commissioner

Offices of the Legislative Assembly

Office of the Information and Privacy Commissioner

Offices of the Legislative Assembly

Office of the Ombudsman

Offices of the Legislative Assembly

Office of the Premier

Executive Council

Personnel Administration Office

Human Resources and Employment

Persons with Developmental Disabilities (PDD) Community Boards - 6 regions

PDD Northeast Community Board
PDD Northwest Alberta Community Board
PDD Edmonton Community Board
PDD Central Alberta Community Board
PDD Calgary Region Community Board
PDD South Alberta Community Board

Community Development

Persons with Developmental Disabilities Michener Center Facility Board

Community Development

Persons with Developmental Disabilities Foundation

Community Development

Persons with Developmental Disabilities Provincial Board

Community Development

Premier’s Council on the Status of Persons with Disabilities

Community Development

Public Affairs Bureau

Executive Council

Regional Health Authorities (RHA)

RHA 1 – Chinook Health Region
RHA 2 – Palliser Health  Region 
RHA 3 – Calgary Health Region (including Carewest)
RHA 4 – David Thompson Health Region
RHA 5 – East Central Health
RHA 6 – Capital Health (including Capital Care Group Inc.)
RHA 7 – Aspen Regional Health Authority
RHA 8 – Peace Country Health
RHA 9 – Northern Lights Health Region

Health and Wellness

Seniors Advisory Council for Alberta

Seniors and Community Supports

Special Areas Board

Municipal Affairs

Teachers’ Retirement Fund

Education

Wild Rose Foundation

Community Development

Workers’ Compensation Board (W.C.B.)

Human Resources and Employment

 


SUMMARY OF TAX-FREE ALBERTA GOVERNMENT OFFICES, DEPARTMENTS AND MINISTRIES

Aboriginal Affairs and Northern Development
Advanced Education
Agriculture, Food and Rural Development
Children’s Services
Community Development
Economic Development
Education
Energy
Environment
Executive Council
Finance
Gaming
Government Services
Health and Wellness
Human Resources and Employment
Infrastructure and Transportation
Innovation and Science
International and Intergovernmental Relations
Justice and Attorney General
Municipal Affairs
Office of the Lieutenant Governor
Offices of the Legislative Assembly
Restructuring and Government Efficiency
Seniors and Community Supports
Solicitor General
Sustainable Resource Development

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