Health Cost Recovery Administration


Under the Health Cost Recovery program, automobile insurers remit an amount for each calendar year representing their proportionate share of the total estimated Crown cost of those health services. 

The Health Cost Recovery program is legislated under the Crown’s Right of Recovery Act governed by Alberta Health and is administered by Tax and Revenue Administration.

Click here for Alberta Regulation 89/2012 - Crown's Right of Recovery Regulation.

Reporting and Remittance

The Health Cost Recovery Report (AT252) and remittance must be received by Tax and Revenue Administration (TRA) on or before March 15 of the year following the calendar year that the payment covers. Automobile insurers will be charged a penalty if they file their report late. Interest on late remittances will also apply.

The report can be submitted to TRA electronically using the online Tax and Revenue Administration Client Self-service (TRACS) filing system, by fax, or by mail.

Along with the return, you may be requested to provide a copy of one of the following documents from the fourth quarter return submitted to the Superintendent of Insurance:

  • Property and Casualty pages 67.10 and 93.30
  • Life pages 95.010 and 95.020

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Page last updated:  February 12, 2018