Submit your completed return and applicable schedules to TRA.See the listing of Software Certified for AT1 Net File and RSI formats for 2008 and Subsequent Taxation years.Complete the AT1 Alberta Corporate Income Tax Return and Schedules.Refer to each software product for specific system requirements, instructions, and procedures on preparation and submission of returns in net file format. The AT1 must be generated and submitted using TRA-certified tax return preparation software.įor a list of certified software offering net file capability, see Software Certified for AT1 Net File and RSI formats for 2008 and Subsequent Taxation Years. an AT1 of an insurance corporation, non-resident corporation, or a corporation reporting in functional currency.a type of AT1 for which the tax preparer has applied for in writing and received permission from TRA to file by another method.However, a tax preparer is not required to net file the following: a corporation that is exempt from taxation under section 35 of the Alberta Corporate Tax ActĮvery corporation that fails to file an AT1 electronically as required is liable to a penalty of $1,000.Įxcept as indicated below, a tax preparer who accepts consideration to prepare more than 10 AT1s is required to net file all AT1s.a corporation that reports in functional currency.However, 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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