Taxes and Rebates

Budget 2017
was introduced on March 16, 2017. With this budget, the government maintains a tax system that provides benefits to those who need them most, promotes opportunity and investment, and is the most competitive among provinces.

Measures introduced in Budget 2017

Protecting Low- and Middle-Income Households
Alberta Child Benefit, Alberta Family Employment Tax Credit and Carbon Levy Rebate

Supporting Jobs and Investment
Investor and investment tax credits and small business tax rate reduction

Alberta's Tax Advantage

Climate Leadership Plan

Climate Leadership Plan, Carbon Levy and Rebates

Online calculator: estimate the cost of the carbon levy for your household and the rebate you may receive

Questions about the rebate? Please contact the Canada Revenue Agency (CRA), as CRA is administering the program on the province’s behalf:
Phone: 1-800-959-2809  |  CRA website

Protecting Low- and Middle-Income Households

Alberta’s tax system supports low- and middle-income households. Alberta has no sales tax, no payroll tax and no health premium, charges that typically have a greater impact on those with lower incomes. In addition, Alberta’s basic personal and spousal amounts are the highest among provinces.

Alberta households benefit from a number of provincial programs aimed at making life more affordable, including:

Supporting Jobs and Investment

This budget provides Alberta businesses with the support they need to increase investment and build a diversified economy, through:

  • A 33% cut to the small business tax rate, from 3% to 2%, effective January 1, 2017. This reduction is being provided as part of the Climate Leadership Plan, to help businesses adjust to the new costs of carbon. In 2017-18, the cut will be worth $175 million to small business owners. More information for businesses that are responsible for remitting the carbon levy, such as retailers of fuels, can be found on the Carbon Levy Administration Overview, FAQs and Publications and Forms pages.

  • Two new tax credits aimed at supporting jobs and economic diversification. The Alberta Investor Tax Credit (AITC) offers a 30% tax credit to investors who make equity investments in eligible Alberta businesses that undertake research, development, or commercialization of new technology, new products, or new processes. The Capital Investment Tax Credit (CITC) is a two‑year program that provides a 10% non‑refundable tax credit of up to $5 million for a corporation’s eligible capital expenditures on manufacturing, processing and tourism infrastructure.

Back to Top

Links to Information on Tax Programs

Overview Information and
Information for Individuals & Families

Overview Information:

Information for Individuals and Families:

Programs administered by
Tax & Revenue Administration (TRA)

See the TRA website for information on the administration of the following programs, and subscribe to receive email updates from TRA.

Back to Top

Contact Information

Contact Information for
Individuals & Families

Information about Alberta personal income tax:

Note:  if you have questions about your own personal income taxes, or you are mailing a personal income tax return:

Contact Information for
Programs administered by
Tax & Revenue Administration (TRA)

Administrative questions about Alberta electronic payment, corporate tax, carbon levy, insurance premiums tax, fuel tax, tobacco tax, tourism levy, Emergency 911 Levy, International Fuel Tax Agreement, Alberta Indian Tax Exemption program, Lloydminster Competitive Adjustment Grant and Health Cost Recovery program:

Questions about the GST-free Entities List:

Questions about the Unclaimed Property program:

Back to Top


Page last updated: March 13, 2018