12/12/2023 0 Comments Business tax deductionsHowever, the following types of corporations are not required to net file their AT1s: Mandatory net filing – CorporationsĮxcept as indicated below, a corporation whose gross revenue exceeds $1 million is required to net file its AT1. The CAN is the same as the Corporate Access Number indicated on the Alberta Certificate of Incorporation.įor information about registering a corporation in Alberta, see Incorporate a business or organization. To net file an AT1, a corporation must have a valid Alberta corporate account number (CAN). Net file is available Monday to Saturday, 7 am to midnight MST, and on Sunday, 5:30 pm to midnight MST. No access code or registration is required to net file an AT1. Net file provides the user with immediate receipt confirmation, faster processing and the convenience of filing from anywhere. Using certified software, taxpayers or service providers can use net file to electronically submit an AT1, including an amended AT1. An AT1 is considered filed on the date it is received by TRA.įor more information on the filing process and deadline, refer to Information Circular CT-2, Filing and Payment Requirements. Returns are due within 6 months from the end of a corporation’s tax year end. Unless it is exempt, a corporation is required to file an Alberta corporate income tax return (AT1) if it had a permanent establishment in Alberta at any time during the taxation year.įor more information on who is not required to file, who is exempt from filing, and the definition of a permanent establishment, refer to Information Circular CT-2, Filing and Payment Requirements. See Third-party organizations for instructions. Third-party representatives for corporate income tax (accounting firms, bookkeepers, accountants, etc.) complete the Third-Party Organization Enrolment.Account owners (corporate director or business owner) and representatives (authorized employees of the business, agents or other third parties representing clients in a program other than corporate income tax) complete the TRACS Enrolment Request.Currently accessible information includes:įor more information about services offered, see the TRACS page. As of October 3, 2022, Tax and Revenue Administration (TRA) no longer processes phone or email requests for basic account information.Īccount owners or their representatives can access most of the information related to corporate income taxes in the Tax and Revenue Administration Client Self-Service (TRACS) portal.
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