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Tax and Revenue Administration
Alberta Corporate Tax Act
Special Notice Vol. 5 No.
48


Released: December 1, 2017
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.revenue@gov.ab.ca

Vol. 5 No. 48 / December 2017

SPECIAL NOTICE

ALBERTA CORPORATE TAX AMENDMENT REGULATION

MANDATORY ELECTRONIC FILING OF RETURNS

NOTE: This special notice is intended to explain legislation and provide specific information. Every effort has been made to ensure the contents are accurate. However, if a discrepancy should occur in interpretation between this special notice and governing legislation, the legislation takes precedence.

Electronic Filing of Returns by Corporations

Section 36.1 of the Alberta Corporate Tax Act (the ACTA) requires a “prescribed corporation” to file its Alberta Corporate Income Tax Return − AT1 (AT1 Return) by way of electronic filing.

The Alberta Corporate Tax Regulation (the Regulation) has been amended to define “prescribed corporation” to include the same corporations that are currently required to file T2 Corporation Income Tax Returns by way of electronic filing for federal tax purposes pursuant to the federal Income Tax Act (the ITA).

Effective in respect of returns for taxation years ending after December 31, 2017, any corporation whose gross revenue exceeds $1 million will be required to file its Alberta AT1 Returns by way of electronic filing, with the following exceptions:

  1. an insurance corporation defined in subsection 248(1) of the ITA,

  2. a non-resident corporation,

  3. a corporation reporting in functional currency as defined in subsection 261(1) of the ITA, or

  4. a corporation that is exempt from taxation under section 35 of the ACTA and section 149 of the ITA.


Electronic Filing of Returns by Tax Preparers

As announced in Special Notice Vol. 5 No. 47, section 36.1 of the ACTA was amended for consistency with federal provisions requiring (with certain exceptions) a tax preparer to electronically file AT1 Returns in circumstances where the tax preparer accepts consideration to prepare more than 10 returns. The amendments to the ACTA in respect of tax preparers are effective in respect of AT1 Returns for taxation years ending after December 31, 2017.

However, section 36.1 of the ACTA includes certain exceptions, such that a tax preparer is not required to electronically file:

  1. a type of return for which the tax preparer has applied for and received permission from Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) to file by another method,

  2. a return of a “prescribed corporation”, or

  3. a type of return that TRA does not accept by electronic filing.

For the purposes of paragraph (b) above, the Regulation has been amended to define “a prescribed corporation” as:

  1. an insurance corporation defined in subsection 248(1) of the ITA,

  2. a non-resident corporation, or

  3. a corporation reporting in functional currency as defined in subsection 261(1) of the ITA.


Additional Information

For additional information on filing AT1 Returns electronically, please visit the Corporate Income Tax - Net File page of our website.

 

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