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Alberta Tax and Revenue Administration, or TRA, is the provincial office that runs Alberta’s corporate income tax, fuel tax, tobacco tax, tourism levy and a handful of smaller programs. It doesn’t collect your personal income tax. That goes on your federal return, and you file it with the CRA.
What does Alberta Tax and Revenue Administration actually handle?
Its own page lists the programs it administers. If a tax isn’t on this list, you’re probably dealing with the CRA instead.
| Program | Who it touches |
|---|---|
| Corporate income tax | Corporations with a permanent establishment in Alberta |
| Fuel tax | Businesses that fall under the Fuel Tax Act |
| Tobacco tax | Businesses that fall under the Tobacco Tax Act |
| Tourism levy | Providers of temporary accommodation |
| Emergency 911 levy | Businesses that collect and remit the levy |
| Insurance premiums tax | Insurers doing business in Alberta |
| Freehold mineral tax | Businesses that fall under the Freehold Mineral Rights Tax Act |
| Health cost recovery, unclaimed property, Alberta Indian tax exemption | Claimants and registered filers in each program |
Most people never deal with TRA at all. A salaried Albertan files one return, with the CRA, and pays one kind of sales tax, the 5% GST. Alberta has no provincial sales tax.
How do you file Alberta corporate income tax?
A corporation with a permanent establishment in Alberta at any time in its tax year files an Alberta corporate income tax return, the AT1, unless it’s exempt. The return is due six months after the corporation’s year end. For tax years starting after December 31, 2024, most corporations must file electronically through Net File, with a few exceptions such as insurers and non-resident corporations. The province’s corporate income tax page says a corporation that doesn’t file electronically when required faces a $1,000 penalty, so it isn’t a rule to shrug off.
Payment runs on a different clock. Corporations generally pay in equal monthly instalments, with the balance due by the end of the second month after year end. Some Canadian-controlled private corporations get until the third month if they meet the conditions.
Here’s what that looks like for a small company with a December 31 year end. The AT1 is due June 30 the following year, but the balance is generally due by the end of February. So the filing date and the payment date aren’t the same. People miss that.
What does that cost a small Alberta company?
The figures on this site put the Alberta corporate rate at 8% general and 2% for small business, taken from the province’s tax overview page. The $500,000 limit used here is the federal small business limit that TRA mentions, and the small business deduction rules decide who gets the low rate.
Put $200,000 of active business income through the corporate tax calculator with an Alberta head office. It shows $18,000 federal and $4,000 Alberta tax, for $22,000 in all and an average rate of 11.0%. At $600,000 the total is $78,000, or 13.0%, because the income above $500,000 is taxed at the higher rates.
That’s before any tax on paying money out to owners. If you pay yourself a salary instead, run the income tax calculator. On $80,000 of employment income in Alberta it gives $13,732.98 in federal and Alberta income tax, plus $5,569.52 of CPP and EI.
How do you log in to TRACS?
TRACS is the TRA Client Self-Service portal. You can see whether a return arrived, check balances, upload documents, change your address, set up direct deposit, ask for a penalty waiver and arrange a payment plan.
The login takes three steps. First you ask to enrol and TRA mails you an invitation letter. Then you make or sign in to an Alberta.ca account. Finally you enter your account number, which is your Alberta Business Identification Number, and the PIN in the letter.
Plan ahead.
The letter comes by post, so don’t leave enrolment to the week your return is due, and note that from November 14, 2026, TRA says new security rules start, including verified Alberta.ca accounts and director verification for corporate income tax accounts. The phone line is 780-427-3044, open 8:15 am to 4:30 pm on weekdays, and inside Alberta you can dial 310-0000 first to reach the same office toll free, which is handy when you’re waiting on a payment plan and don’t want to pay for the call.
What mistakes cost people money?
Sending Alberta corporate tax questions to the CRA is the usual one. TRA administers that tax under the Alberta Corporate Tax Act, so the return and the balance go to TRA. Another slip is assuming the small business rate applies without checking the conditions. Associated companies, for instance, can share one limit.
Charging or collecting the wrong tax is next. Alberta shops charge 5% GST and nothing more, and the GST and HST calculator shows $50 of tax on a $1,000 sale there. And if you’re a hotel or a short-term host, the tourism levy is a separate remittance to TRA, not part of GST.
Levy rates for fuel, tobacco and tourism change from time to time, so none are listed here. Check TRA’s page for each program before you file.
Who should you call first when something goes wrong?
If it’s a corporate income tax, fuel, tobacco or tourism matter, start with TRA. If it’s your personal return, GST, payroll or a federal corporate return, it’s the CRA. Mixed-up letters are common: a late AT1 notice comes from TRA, while a late T2 notice comes from the CRA, and fixing one doesn’t fix the other.
What if you miss a deadline?
File as soon as you can and then use TRACS to check that the return arrived. If a penalty lands on the account, TRACS also has a way to ask for a waiver, and a short, plain explanation of what happened is better than a long story. Don’t ignore a notice just because the amount looks small, since unpaid balances keep growing and are far easier to settle early.
Where this information comes from
Program lists, deadlines and TRACS steps come from Alberta.ca pages for Tax and Revenue Administration, corporate income tax and TRACS, read in 2026. The 5% GST is from the CRA. The 8% and 2% corporate rates come from the Alberta.ca tax overview, and the calculator results use the 2026 federal and Alberta data on this site. This site has no link with the Government of Alberta or TRA.
Frequently asked questions
Does TRA handle my personal income tax?
No. Alberta personal income tax goes on your federal return and you file it with the CRA. TRA's programs are corporate income tax, fuel, tobacco, tourism and a few others.
When is the Alberta corporate return due?
Six months after the end of the corporation's tax year. The AT1 is filed through Net File for most corporations.
Does Alberta have a provincial sales tax?
No. Only the 5% federal GST applies.
How do I get into TRACS?
Request enrolment, wait for the mailed invitation letter, sign in to your Alberta.ca account, then enter your account number and the PIN from the letter.
How do I phone TRA?
Call 780-427-3044 on weekdays from 8:15 am to 4:30 pm. From inside Alberta you can dial 310-0000 first to call toll free.
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