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.

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 (program concluded December 31, 2005);
• GST-free Alberta Government Entities List; and
• 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