Rates
Prescribed Interest, ARTC, PROP, Corporate, Commodity
Tax Rates, and Small Business Deduction Rates
On this page
Use the menu to your right to access information and links to various tax rates.
Prescribed Interest Rates
Prescribed interest rates for the 1992 to current calendar years are provided here. Debit interest rates apply to programs under the Alberta Corporate Tax Act, Fuel Tax Act, Tobacco Tax Act and Hotel Room Tax Act, as well as to the Health Cost Recovery and NHL Players Tax programs. Credit interest rates apply only to programs under the Alberta Corporate Tax Act.
Alberta Royalty Tax Credit (ARTC) Quarterly Rates
Quarterly Alberta Royalty Tax Credit rates for the 1992 to current calendar years are provided here. These rates were used in the calculation of the Alberta Royalty Tax Credit, Alberta Royalty Tax Credit instalments, and the Alberta Royalty Credit for individuals and trusts.
Please note that as announced by the Alberta government on September 21, 2006, (Energy Minister confirms end of Alberta Royalty Tax Credit Program) Alberta discontinued its ARTC and RCIT programs for corporations, individuals and trusts effective January 1, 2007. See Special Notice Vol. 5 No. 21, Discontinuance of Alberta Royalty Tax Credit (ARTC) and Royalty Credit for Individuals and Trusts (RCIT) Programs.
Prescribed Rebate Off-road Percentages (PROP)
Click here for the list of activities and corresponding percentages of fuel eligible for a rebate under the simplified TEFU (PROP) program. The percentages apply to fuel used in the given specified activities on or after January 1, 2005, for purposes of oil and gas drilling, exploration of oil and gas geophysical or seismic data, oil and gas production and forestry.
Historic and current Alberta Corporate and Commodity Tax and Small Business Deduction Rates
Click here for the historic and current Alberta corporate tax rates (January 1, 1981 to current), tax rates for cigarettes and loose tobacco (May 7, 1969 to current) and for fuel taxes (June 1, 1987 to April 1, 2001).
