|
Tax
and Revenue Administration
Historic Alberta Tax Rates |
| Last Updated: |
May 15 , 2008 |
| Produced
by: |
Alberta Finance and Enterprise,
Tax and Revenue Administration |
| For more
information: |
tra.revenue@gov.ab.ca |
Historic Alberta Tax Rates
The following table provides the historic Alberta CORPORATE TAX rates, deductions and effective dates.
Dates |
General
Corporate
Tax Rate |
Small
Business
Rate |
Small
Business Deduction (SBD) |
Manufacturing
and
Processing (M&P) |
Annual Business Limit (ABL)/
Small Business Threshold |
| January 1, 1981 to March 31, 1987 |
11% |
- |
6% |
5-6% (from April 1, 1985 to March 31, 1987), based on investment income/net capital losses formula |
- |
| April 1, 1987 to March 31, 1990 |
15% |
- |
10% |
5-6%, based on investment income/net capital losses formula |
- |
| April 1, 1990 to March 31, 1991 |
15% |
- |
9% |
n/a |
n/a |
| April 1, 1991 to June 30, 1991 |
15.5% |
- |
9.5% |
n/a |
n/a |
| July 1, 1991 to December 31, 1992 |
15.5% |
- |
9.5% |
0.5% |
n/a |
| January 1, 1993 to March 31, 2001 |
15.5% |
6% |
9.5% |
1.0% |
$200,000 |
| April 1, 2001 to March 31, 2002 |
13.5% |
5% |
8.5% |
n/a |
$300,000 |
| April 1, 2002 to March 31, 2003 |
13.0% |
4.5% |
8.5% |
n/a |
$350,000 |
| April 1, 2003 to March 31, 2004 |
12.5% |
4% |
8.5% |
n/a |
$400,000 |
| April 1, 2004 to March 31, 2006 |
11.5% |
3% |
8.5% |
n/a |
$400,000 |
| April 1, 2006 to March 31, 2007 |
10.0% |
3% |
7% |
n/a |
$400,000 |
| April 1, 2007 to March 31, 2008 |
10.0% |
3% |
7% |
n/a |
$430,000 |
| April 1, 2008 to March 31, 2009 |
10.0% |
3.0% |
7.0% |
n/a |
$460,000 |
Note: The small business threshold will increase to $500,000 on April 1, 2009.
The
following table provides the historic Alberta tax rates and effective
dates for CIGARETTES and LOOSE TOBACCO .
| Dates |
Cigarettes |
Loose
Tobacco |
| |
Per
Cigarette |
Package
of 25 |
Carton
(8 pkgs) |
Per
Gram |
Per
200 Grams |
| May 7, 1969 to March 24, 1983
|
0.32
of one cent |
8 cents |
64 cents |
0.14
of one cent |
$0.28 |
| March 25, 1983 to March 19,
1987 |
1.48
cents |
37cents |
$2.96 |
0.64 of one cent
|
$1.28 |
| March 20, 1987 to June 8, 1989
|
4
cents |
$1.00 |
$8.00 |
1.5 cents |
$3.00 |
| June 9, 1989 to March 22, 1990
|
4.8
cents |
$1.20 |
$9.60 |
2 cents |
$4.00 |
| March 23, 1990 to April 4, 1991
|
5.6
cents |
$1.40 |
$11.20 |
3 cents |
$6.00 |
| April 5, 1991 to March 19, 2002
|
7
cents |
$1.75 |
$14.00 |
4 cents |
$8.00 |
| March 20, 2002 to April 19, 2007 |
16
cents |
$4.00 |
$32.00 |
16 cents |
$32.00 |
| April 20, 2007 to current |
18.5 cents |
$4.63 |
$37.00 |
18.5 cents |
$37.00 |
The
following table provides the historic Alberta FUEL TAX rates and
effective dates. Rates listed are per litre.
Dates |
Aviation
gas & jet fuel |
Gasoline |
Diesel |
Ethanol and Biodiesel* |
Liquid
Petroleum Gas (LPG) |
Locomotive |
June 1, 1987
to
March 22, 1990 |
$0.050
per litre |
$0.050
per litre |
$0.050
per litre |
- |
|
$0.050
per litre |
March 23, 1990 to May 31,
1990 |
$0.050 |
$0.070 |
$0.070 |
- |
$0.000 |
$0.070 |
June 1, 1990 |
$0.050 |
$0.070 |
$0.070 |
- |
$0.050 |
$0.070 |
April 5, 1991 |
$0.050 |
$0.090 |
$0.090 |
- |
$0.050 |
$0.090 |
April 7, 1991 |
$0.050 |
$0.090 |
$0.090 |
- |
$0.065 |
$0.090 |
January 1, 1997 |
$0.015 |
$0.090 |
$0.090 |
- |
$0.065 |
$0.090 |
January 1, 1998 |
$0.015 |
$0.090 |
$0.090 |
- |
$0.065 |
$0.060 |
January 1, 1999 |
$0.015 |
$0.090 |
$0.090 |
- |
$0.065 |
$0.030 |
May 1, 2001 to current |
$0.015 |
$0.090 |
$0.090 |
- |
$0.065 |
$0.015 |
| *April 1, 2007 to current |
|
|
|
$0.090 |
|
|
|
