Corporate Income Tax FAQs

Index

• Who has to file an Alberta Corporate Income Tax Return?
• What does a complete Alberta Corporate Income Tax Return include?
• What happens if you submit an incomplete Alberta Corporate Income Tax Return?
• How can I obtain a copy of the Alberta Corporate Income Tax Return?
• When am I required to file an Alberta Corporate Income Tax Return?
• When are tax payments due?
• How do I pay my Alberta corporate taxes?

 

Who has to file an Alberta Corporate Income Tax Return?

Generally, a corporation must file an Alberta Corporate Income Tax Return (AT1) for each taxation year during which it has a permanent establishment in Alberta. Paragraphs 4 to 6 of Information Circular CT-2, Filing Requirements, provide more information about “permanent establishments”.

Some corporations are exempt from filing an Alberta return if certain conditions are met. For more information, see Information Circular CT-2, Filing Requirements, paragraphs 2 and 3.

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What does a complete Alberta Corporate Income Tax Return include?

A complete Alberta Corporate Income Tax Return consists of either an:

• AT1 and the applicable schedules, or
  
• Alberta AT1 RSI, only.

There is no requirement for a corporation to file a copy of its federal T-2 return package and its financial statements or General Index of Financial Information (GIFI) with Alberta Finance and Enterprise, Tax and Revenue Administration (TRA).

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What happens if I submit an incomplete Alberta Corporate Income Tax Return?

If the AT1 you submit to TRA is not complete, you will be asked to provide the missing documents or information. Refund interest the corporation may be entitled to will not start until the required information is received by TRA.

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How can I obtain a copy of the Alberta Corporate Income Tax Return?

To request a copy of the return, call the office of Tax and Revenue Administration (TRA). In the Edmonton calling area, dial 427-3044 to reach TRA. If you are an Alberta caller outside the Edmonton calling area use the toll-free service: dial 310-000, then enter (780) 427-3044. If you are located outside Alberta, call (780) 427-3044 to reach TRA; long-distance telephone charges will apply.

You may also request a return by email at: tra.revenue@gov.ab.ca.

Copies of the return and schedules are also available on our Internet site.

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When am I required to file an Alberta Corporate Income Tax Return?

TRA must receive a complete AT1 return within six months from the end of a corporation's taxation year (the required filing date). You may send the return by mail, fax, courier or hand deliver it to TRA.

Your corporation's return will be considered filed on the date it is received by TRA. However, a late filing penalty will not be charged if:

• your mailed return is received within five working days after the required filing date, or
• your couriered return is received within one working day of the required filing date.

A faxed or personally-delivered return received after the required filing date will be considered late and a penalty will be charged.

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When are tax payments due?

Generally, all corporations are required to make equal monthly instalments on Alberta tax, with any remaining balance due by the end of the second month after the corporation's tax year-end (the balance-due date).

A Canadian-controlled private corporation is exempt from paying installments and may defer payment of its taxes until the third month following the corporation's tax year-end if it meets certain conditions. For a complete list of the conditions and other related instalment rules please see Information Circular CT-2, Filing Requirements.

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How do I pay my Alberta corporate taxes?

Your Alberta corporate taxes may be paid:

• at most financial institutions in Canada, if the payment is accompanied by an original Remittance Advice;
  
• by cheque or money order payable to the Minister of Finance and Enterprise delivered by mail, courier or in person to TRA at
  
  

  Tax and Revenue Administration - Edmonton
  	Tax and Revenue Administration Alberta Finance and Enterprise 9811 - 109 Street Edmonton, AB  T5K 2L5
  Tax and Revenue Administration - Calgary
  	Tax and Revenue Administration Alberta Finance and Enterprise 1100 - 715 - 5th Avenue S.W. Calgary, AB  T2P 2X6

  
  between the hours of 8:15 a.m. and 4:30 p.m., Monday through Friday, except government holidays;
  
• by wire transfer; or
  
• using the internet payment services provided by major financial institutions in Canada or TelPay for Business.

Please note: There is no process to transfer payments of Alberta corporate taxes made to Canada Revenue Agency in error.

For further information about payment of corporate taxes refer to paragraphs 17 through 19 of Information Circular CT-3, Alberta Corporate Tax Instalments.

For more detailed information relating to Alberta corporate taxes, see the CT series of information circulars.

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