Esheria Regulatory Atlas

Tax law in Canada — Alberta

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.

411 matching statutes

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  The regulation sets $20 as the prescribed amount for section 47.1(1) of the Act, and section 2 is repealed.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