Taxes and Rebates


Budget 2018
was introduced on March 22, 2018. With this budget, the government maintains a competitive tax system that encourages investment, promotes economic diversification and continues to help make life more affordable for Albertans.

Measures introduced in Budget 2018

Supporting Jobs and Investment
New Interactive Digital Media Tax Credit and extended investor and investment tax credits.

Cannabis
Confirmation of the cannabis tax revenue collection mechanism.

Continuing measures

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

Alberta's Tax Advantage

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. For more information, see Alberta's Tax Advantage.

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


Supporting Jobs and Investment

Budget 2018 provides Alberta businesses with the support they need to increase investment and build a diversified economy, through:

  • A new Interactive Digital Media Tax Credit to support Alberta’s interactive digital media sector. This refundable tax credit will provide eligible interactive digital media companies with a benefit worth 25% of eligible labour costs incurred after April 1, 2018.

  • The Alberta Investor Tax Credit (AITC) and the Capital Investment Tax Credit (CITC) will both be extended until 2021-22, with annual support averaging about $30 million going forward.
    • The 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 CITC 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.

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Cannabis

Alberta agrees to have the federal government use the federal excise tax to collect the province’s share of the agreed-upon tax room. These amounts are:

  • the greater of 75 cents per gram or 7.5% of the producer price; and
  • an amount equivalent to 10% of the retail price, similar to what will be applied in other provinces.

These amounts will be collected at the licensed producer level on Alberta’s behalf and distributed to the province. The tax is estimated to generate $26 million in 2018-19 and $80 million in 2019-20.

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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.

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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:

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Page last updated: May 3, 2018