Tax & Revenue Administration - Important Filing and Remittance Dates

Corporate Income Tax

Please note:  Net File for Alberta Corporate Income Tax:  effective July, 2011, Tax and Revenue Administration (TRA) will offer Alberta corporate income tax filers the option of filing returns in electronic format. See Corporate Income Tax - Net File and Frequently Asked Questions.

* Filing and remittance dates refer to the date that returns or remittances MUST BE RECEIVED BY TRA.  

If the required filing or remittance date falls on a weekend or a government holiday, it is deferred to the next business day.

See also:  Notice of Objection dates.

Name
of
Return
Return
Filing
Due Dates *
Remittance
Due
Dates *
Additional
Information
Alberta Corporate Income Tax Return:
AT1 Return and Schedules
Within 6 months from the end of a corporation's taxation year. Instalment Payments:
Due the last day of each month and remaining balance, if any, is due:
  • Canadian Controlled Private Corporations (CCPCs):
    On or before end of the third month following the taxation year
  • Other Corporations:
    On or before the end of the second month following the taxation year

CCPCs exempt from instalments:
Total tax is due by the end of the third month following the taxation year end.

Other Corporations exempt from instalments:
Total tax due by the end of second month following the taxation year end.

See Information Circulars:

CT-2 - Filing Requirements

CT-3 - Alberta Corporate Tax Instalments

Alberta Insurance Premiums Tax Return:
AT2095

On or before the 75th day following the taxation year end.

On or before the 75th day following the taxation year end.

Tax and Revenue Administration (TRA) no longer mails the Insurance Premiums Tax Return to insurers. The insurer is responsible to obtain the return from our website (see form AT2095) or by contacting our office.

When submitting the tax return, you must also provide a copy of one of the following documents from the fourth quarter return submitted to the Superintendent of Insurance: P&C pages 67.10 and 93.30 OR LIFE pages 95.010 and 95.020.

Information Circular:
CT-21 - Insurance Corporations Tax

Please make all cheques payable to the Government of Alberta.

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Page last updated:  March 27, 2017