About Tax and Revenue Administration (TRA)
Tax and Revenue Administration (TRA), a division of Alberta Treasury Board and Finance, is responsible for tax and revenue collection and administration.
To contact TRA related to any of the programs below, see Tax and Revenue Administration's contact information.
Tax and Revenue Administration (TRA) has four branches: Audit; Revenue Operations; Strategic and Client Services and Tax Services. TRA administers the following:
- Alberta Corporate Tax Act
(includes provisions to determine the Alberta income tax of corporations and the insurance premiums tax);
- Carbon Levy;
- Emergency 911 Levy;
- Fuel Tax Act;
- Tobacco Tax Act;
- Tourism Levy Act (formerly Hotel Room Tax Act);
- Alberta Indian Tax Exemption (AITE) program under the Fuel Tax Act and the Tobacco Tax Act;
- GST-free Alberta Government Entities List;
- Health Cost Recovery program;
- Lloydminster Competitive Adjustment Grant; and
- Unclaimed Property program.
To assist our clients to comply with legislation, this site incorporates many public TRA documents explaining the legislation and providing specific compliance information. Every effort has been made to ensure the contents of the publications found on this site are accurate. However, if any discrepancy should occur between the publications and governing legislation, the legislation takes precedence.
For more information, see Information Circular TRA-1, An Introduction to Tax and Revenue Administration.
To guide our interactions, TRA prepared a Fairness and Service Pledge. The Pledge sets out the way we will conduct ourselves when dealing with you and, in turn, clarifies your obligations. See more information about TRA's Fairness and Service Pledge.
TRA conducts surveys regularly to determine our clients' satisfaction with TRA's administration of the tax and rebate programs and with client costs to comply with the relevant legislation. View past client survey results.