Esheria Regulatory Atlas

Tax law in Canada — Alberta

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

411 matching statutes

• Canada — Alberta

  Business Improvement Area Regulation

  1 provisions

  This regulation sets rules for creating, governing, taxing, and disestablishing business improvement areas.

  Regulation Open & Chat

• Canada — Alberta

  Alberta Corporate Tax Act

  14 provisions

  This Act sets the rules for Alberta corporate income tax, including how corporations calculate income and tax payable, pay in Canadian currency, and how the Provincial Minister administers related matters.

  Act or statute Open & Chat

• Canada — Alberta

  Investing in a Diversified Alberta Economy Act

  3 provisions

  This Act sets rules for venture capital and community economic development corporation tax-credit programs, including registration, eligibility, investment limits, reporting, and Minister approvals or revocations.

  Act or statute Open & Chat

• Canada — Alberta

  Freehold Mineral Rights Tax Act

  1 provisions

  This Act taxes taxable mineral rights, requires records and tax-related information to be kept and provided, and sets procedures for objections, appeals, enforcement, offences, and Crown acquisition on default.

  Act or statute Open & Chat

• Canada — Alberta

  Alberta Corporate Tax Regulation

  1 provisions

  This regulation sets Alberta corporate tax rules on taxable income, elections, tax credits, records, personal information, interest rates, and currency conversion.

  Regulation Open & Chat

• Canada — Alberta

  Interactive Digital Media Tax Credit Regulation

  1 provisions

  This regulation sets rules for Alberta’s interactive digital media tax credit, including what counts as an eligible product or activity, what a corporation must include in a labour plan, when the Minister may issue or revoke certificates, and how the gross-up factor is calculated.

  Regulation Open & Chat

• Canada — Alberta

  Alberta Corporate Tax (Ministerial) Regulation

  1 provisions

  The regulation sets $20 as the prescribed amount for section 47.1(1) of the Act, and section 2 is repealed.

  Regulation Open & Chat

• Canada — Alberta

  Tobacco Tax Regulation

  1 provisions

  This regulation sets tobacco tax rules for Alberta, including registration and licensing, tax remittance and returns, marking requirements, exemptions, refunds, recordkeeping, disclosure, and seizure procedures.

  Regulation Open & Chat

• Canada — Alberta

  ABC Benefits Corporation Regulation

  1 provisions

  This regulation sets out how the ABC Benefits Corporation is governed and how it must handle tax-related payments, filings, records, and committee reporting.

  Regulation Open & Chat

• Canada — Alberta

  Film and Television Tax Credit Regulation

  1 provisions

  This regulation sets rules for Alberta film and television tax credit applications, supporting information, prescribed percentages, and some Minister powers and deadlines.

  Regulation Open & Chat

• Canada — Alberta

  Alberta Affordability Program Regulation

  1 provisions

  This regulation sets definitions, prescribed dates, eligibility criteria, and a calculation method used for Alberta Affordability Program income-tax rules.

  Regulation Open & Chat

• Canada — Alberta

  Personal Income Tax Withholding Regulation

  1 provisions

  Employers must calculate and deduct or withhold employee pay amounts under this regulation’s formula, with special rules for non-periodic payments and no withholding where the linked federal rules require none.

  Regulation Open & Chat

• Canada — Alberta

  Fiscal Measures and Taxation Act, 2019 (Unproclaimed and Not in Force Sections Only)

  1 provisions

  This Act disestablishes several funds and accounts, moves their assets and liabilities to specified funds, and repeals or amends certain statutes, with some changes taking effect on Proclamation.

  Act or statute Open & Chat

• Canada — Alberta

  Social and Affordable Housing Accommodation Exemption Regulation

  1 provisions

  This regulation exempts certain Alberta social housing-related properties from property taxation, and it repeals an earlier exemption regulation.

  Regulation Open & Chat

• Canada — Alberta

  Matters Relating to Assessment Complaints Regulation, 2018

  2 provisions

  This regulation sets complaint, disclosure, hearing, and procedural rules for assessment complaints and related tribunal panels.

  Regulation Open & Chat

• Canada — Alberta

  ABC Benefits Corporation Act

  1 provisions

  This Act creates ABC Benefits Corporation, sets its governance and reporting duties, restricts asset distributions and some insurance activity, and requires annual reports and audited financial statements.

  Act or statute Open & Chat

• Canada — Alberta

  Common Business Number Regulation

  1 provisions

  This regulation sets out how common business numbers work, what business information is prescribed, when the regulation starts, when it expires, and what the Minister may store in the information system.

  Regulation Open & Chat

• Canada — Alberta

  Community Economic Development Corporation Tax Credits Regulation

  2 provisions

  This Regulation sets registration, investment, capital, reporting, and tax-credit rules for community economic development corporations.

  Regulation Open & Chat

• Canada — Alberta

  City of Edmonton Belvedere Community Revitalization Levy Regulation

  1 provisions

  This regulation sets rules for Edmonton’s Belvedere community revitalization levy area, including planning, annual rolls, levy rates, reporting, and when the levy ends.

  Regulation Open & Chat

• Canada — Alberta

  City of Calgary Rivers District Community Revitalization Levy Regulation

  1 provisions

  This regulation sets up the City of Calgary’s Rivers District levy area and requires council, the municipality, and the city to follow specific planning, assessment, levy, and reporting steps.

  Regulation Open & Chat