Tax and Revenue Administration (TRA)

New Initiatives, Publications and Forms

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This section of the website contains material from Tax and Revenue Administration (TRA), a division of Alberta Finance and Enterprise, responsible for tax and revenue collection and administration.  Note - if you have questions about your personal income taxes, please direct these to the Canada Revenue Agency.)

See Taxes & Rebates - Program Information for an overview and background on each program, and related publications and forms, or read below for:

New / Updated Publications and Forms

Please note that changes are made to our publications from time to time.  Revisions are not mailed if they are considered minor.  However, this site has the most up-to-date versions of our publications. Publications and forms most recently added or updated are listed below. Items are removed from this list after six months and are included in the appropriate index for that program (see Taxes & Rebates - Program Information).

Also available by subscription: Tax Notes, Tax and Revenue Administration's electronic newsletter, which provides timely information about Alberta's corporate and commodity tax programs, including changes to legislation and policies.


Number


Title

Updated
/Added
AT2062

IFTA Fuel Tax Rate Chart for the 2nd Quarter of 2008
06/24/08
n/a

TRA's Fairness and Service Pledge has been finalized.

04/02/08
n/a
 Prescribed Interest Rates for the 2nd Quarter of 2008
03/25/08
AT2062

IFTA Fuel Tax Rate Chart for the 1st Quarter of 2008
03/13/08
The 2008 assessment factor for health cost recovery under the Hospitals Act has been published.
03/07/08
n/a
 The results of TRA's Client Survey for 2007 have been released and are available on the Client Survey index.
02/26/08
n/a
 A publication clarifying calculation of the Crown Royalty Shelter for the Alberta Royalty Tax Credit AT1 Schedule 6 is now available online. The guide, entitled 2007 Guide to Completion of Alberta Royalty Tax Credit AT1 Schedule 6 - Crown Royalty Shelter, provides examples for unassociated corporations, corporations associated with other corporations with differing year-ends, and corporations associated with other corporations that are in partnerships, with differing year-ends. The guide can also be used for calculating CRS for royalty credit for individuals and trusts.
02/11/08
n/a
 For the convenience of our stakeholders, we have added a new series of web pages listing Important Filing, Remittance and Claim Dates for each of the corporate and commodity tax programs.  This is available in the left-side menu on TRA's site.
02/05/08
n/a

The GST-Free Alberta Government Entities list has been updated, recognizing the recent division of the Energy and Utilities Conservation Board into two separate organizations -  The Alberta Utilities Commission (AUC) and the Energy Resources Conservation Board (ERCB).  Both are GST-Free entities.  More information.

02/01/08

The following Prescribed Rebate Off-road Percentages (PROP) forms and instructions have been updated or are new:

  • AT341 - PROP Enrolment Application Form
  • IN341 - Instructions for Completing AT341
  • AT4748 - PROP Enrolment Applicaton Form - Schedule 2 - List of Vehicles and Unlicensed Equipment Used in Off-road Operations
  • AT4750 - PROP Vehicle Enrolment Agreement (new form)
  • AT4752 - PROP Application Form - Schedule A - Listing of Fuel Purchases (new form)
01/31/08
AT2062

IFTA Fuel Tax Rate Chart for the 4th Quarter of 2007
12/09/07
n/a
 To guide Alberta Finance, Tax and Revenue Administration's (TRA) interactions with stakeholders, TRA has drafted a Fairness and Service Pledge.  More information.
12/06/07

Propane Retailer Form updated:
Calculation of Non-Taxable LPG Volumes Daily Worksheet
11/16/07
New Corporate Tax Act Special Notice:
Income Tax Treatment of Payments under the Climate Change and Emissions Management Act and Regulations
11/16/07
n/a
 The list of Approved Full Direct Remitter Fuel Sellers has been updated and is available online under Fuel Tax - Registered / Approved Entities.
10/22/07
n/a
 The list of Independent Fuel Sellers has been updated and is available online under Fuel Tax - Registered / Approved Entities.
11/09/07
Alberta Indian Tax Exemption Information Circular AITE-3 - Exemptions under the AITE Program has been updated (minor wording change).
10/10/07
Tobacco Tax Information Circular TTA-5 - Administration, has been updated to include stale-dated tobacco.
10/10/07
n/a
 Prescribed Interest Rates for the 4th Quarter of 2007
09/19/07
n/a

List of Registered Liquefied Petroleum Gas (LPG) Distributors updated

09/19/07

IFTA Fuel Tax Rate Chart for 3rd Quarter of 2007
09/14/07
AT2
s.22
 Corporate Tax Form updated:
Alberta Small Business Deduction
- AT1 Schedule 1
09/12/07
n/a

New section added:  International Registration Plan / Prorate Overview
To provide easier access for IRP/Prorate information for our fuel carriers, we have added a page from which they can link to the International Registration Plan and Alberta Infrastructure and Transportation's Prorate sites.
09/04/07

New Corporate Tax Act Special Notice:
Filing of Alberta Notices of Objection for Large Corporations
08/30/07

New Fuel Tax Act Special Notice:
Marked Fuel Acquired or Supplied
08/30/07

New Fuel Tax Act form updated:
AT340 - Tax Exempt Fuel User (TEFU) Enrolment Application form
08/28/07

New Fuel Tax Act form updated:
AT362 - Monthly Summary of Specified Clear Fuels Anticipated for Sale to Consumers in Edmonton and Calgary
08/20/07
AT208

Tobacco Tax Act Form AT208 has been updated, and the old form is still available.  The old and new form links are distinguished by their effective dates, as follows, and are available on the Tobacco Tax Forms and TRA Forms pages.

Non Alberta Marked Tobacco Importation Return
AT208 (effective April 20, 2007)
AT208 (up to and including April 19, 2007) 

08/16/07

New Fuel Tax Act forms updated:
FTG-TAX - Alberta Fuel Tax Return Summary Form - Gasoline and Related Products
AT371 - Fuel Loss Adjustment
08/16/07

AT346
AT4771

Because there is a window of one year for Tobacco Tax Refund claims, the old forms AT346 and AT4771 (with old tax rates) have been returned to the website. The old and new form links are distinguished by their effective dates, as follows, and are available on the Tobacco Tax Forms and TRA Forms pages.

Tobacco Tax Refund Application - Collectors
AT346 (effective April 20, 2007)
AT346 (up to and including April 19, 2007)

Tobacco Tax Refund Application - Retailers
AT4771 (effective April 20, 2007)
AT4771 (up to and including April 19, 2007)

08/16/07

The following Fuel Tax forms (Diesel and Related Products) have been updated (new Fuel Tax Act):

FTD-TAX - Alberta Fuel Tax Return Summary Form - Diesel and Related Products
FTD-1 - Imports from Out-of-Jurisdiction
FTD-2 - Acquisitions within Jurisdiction
FTD-3 - Exports Out-of-Jurisdiction
FTD-4 - Dispositions within Jurisdiction to Full Direct Remitters
FTD-5 - Exempt Sales

 08/08/07

FTG-TAX
FTG-1
FTG-2
FTG-3
FTG-4
FTG-5

The following Fuel Tax forms (Gasoline and Related Products) have been updated (new Fuel Tax Act):

FTG-TAX - Alberta Fuel Tax Return Summary Form - Gasoline and Related Products
FTG-1 - Imports from Out-of-Jurisdiction
FTG-2 - Acquisitions within Jurisdiction
FTG-3 - Exports Out-of-Jurisdiction
FTG-4 - Dispositions within Jurisdiction to Full Direct Remitters
FTG-5 - Exempt Sales

 08/08/07

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Page last updated:  June 24, 2008