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Corporate Tax Publications
 


Please Note:

  • The Corporate Tax series of information circulars is under review.  It will be revised to include legislative amendments from 2001 on.

Information Circulars

Circular
Number


Title (html only)

Last
Reviewed
CT-1R1 An Introduction to Tax and Revenue Administration
Apr-99
CT-2R2 Filing Requirements
Jul-03
CT-3R2 Alberta Corporate Tax Instalments
Nov-04
CT-4R3 Interest and Penalties
Nov-04
CT-5R3 Waiver or Cancellation of Penalties or Interest
Aug-02
CT-6R1 Reassessments
Apr-99
CT-7R2 Calculation and Deduction of Losses
Apr-99
CT-8R2 Objections and Appeals
Oct-99
CT-9 Alberta Corporate Income Tax Collections
Jan-96
CT-10R1 The Tax Audit
Nov-05
CT-11R1 Voluntary Disclosures
Jan-04
CT-12 Advance Alberta Corporate Income Tax Rulings
Dec-95
CT-13R1 Records and Books
Nov-05
CT-14R1 Laser Facsimile and Computer-Generated Tax Forms
Apr-99
CT-15R1 Clearance Certificates
Apr-99
CT-16 Tax Avoidance General Anti-Avoidance Rules (GAAR)
Oct-99
CT-17R4 Alberta Small Business Deduction
Sep-06
CT-18R3 Alberta Royalty Tax Credit
Jun-00
CT-19R1 Alberta Political Contributions Tax Credit
Apr-99
CT-20R1 Alberta Manufacturing and Processing Profits Deduction
NOTE: This circular has been cancelled effective April 1, 2001
Apr-99
CT-21R1 Insurance Corporations Tax
Oct-99
CT-22R1 Financial Institutions Capital Tax (for taxation years that begin prior to November 1, 1999)
NOTE: This circular has been cancelled effective April 1, 2001
Apr-99
CT-22R2 Financial Institutions Capital Tax (for taxation years that begin on or after November 1, 1999)
NOTE: This circular has been cancelled effective April 1, 2001
Dec-00

Interpretation Bulletins


Interpretation Bulletin (html only)
Last
Reviewed
CTIB-1R1 - Taxability of a Corporation in Alberta on the Basis of Permanent Establishment
Jun-97
CTIB-2R1 - Alberta Royalty Tax Credit Technical Issues
Oct-98
CTIB-3 - Allocating Income Among Permanent Establishments
Nov-96

Special Notices


Special Notice (html only)
Last
Reviewed
Vol. 5 No. 21 - Discontinuance of Alberta Royalty Tax Credit (ARTC) and Royalty Credit for Individuals and Trusts (RCIT) Programs
Sep-06
Vol. 5 No. 20 - 2004 Alberta Insurance Corporations Tax Return and Future Returns
Nov-05
Vol. 5 No. 19 - Small Business Deduction
Jan-04
Vol. 5 No. 18 - Alberta Response to Federal Resource Tax Changes
Dec-03
Vol. 5 No. 17 - Bill 41 - Alberta Corporate Tax Amendment Act, 2003 - Clarification of Royalty Tax Deduction Rules
Dec-03
Vol. 5 No. 16 - Bill 41 - Alberta Corporate Tax Amendment Act, 2003 - Major Changes
Dec-03
Vol. 5 No. 15 - Alberta Corporate Tax Act - Mad Cow Disease - Waiver of Interest
Dec-03
Vol. 5 No. 13 - Alberta Royalty Tax Credit (ARTC) - Common Issues Noted During Audit
Sep-02
Vol. 5 No. 11 - Alberta Filing Requirements for Tax-Deferred Transfers of Property (CANCELLED JUL/03; INFORMATION IS INCLUDED IN CT-2)
Jan-02
Vol. 5 No. 9 - To Corporations Filing For The Alberta Royalty Tax Credit (CANCELLED JUN/01)
Dec-00
Vol. 5 No. 8 - Alberta Royalty Credit for Individuals and Trusts (CANCELLED JUN/01)
Dec-00
Vol. 5 No. 6 - Alberta Objections to Parallel Assessments
Oct-99

Guides


Guide (pdf and/or where noted)
Last
Reviewed

2005 Guide to Completion of the Alberta Corporate Income Tax Return:

Hard copies are available by emailing tra.revenue@gov.ab.ca or telephoning Information Services at (780) 427-3044.   (Call 310-0000; then enter (780) 427-3044 for toll free service in Alberta).

See also:

May-06

 

 

 

 

 

 

 

 

Oct-06

Guide for Applicants - Alberta Royalty Credit (For Individuals, Trusts and Estates)  (html or pdf)

Apr-06

 


Contents of this section below

 

Page Last Updated:  October 13, 2006


   


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