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Local Taxation
The local taxation system is based almost entirely on
property tax. Most property in Alberta is subject to
assessment and taxation. This includes land,
buildings and structures, machinery and equipment
used for manufacturing and processing.
Some municipal governments also levy business
taxes. This tax is usually a percentage of the gross
rental value or floor space of the premises.
For more information, contact your local Assessment
and Tax Department.
Provincial and Federal
Corporate Taxation
All corporate residents in Canada are subject to
income tax levied upon income earned within the
taxation year from all sources, worldwide.
The owners of proprietorships and partnerships are
required to record earnings as self-employed income
on their personal income tax return. Corporations are
required to file a return separate from the owner’s
prepared tax return.
Corporations located in Alberta must submit separate
income tax returns to the federal government and to
the Alberta government.
Contact:
Alberta Finance
Tax and Revenue Administration
9811 - 109 Street
Edmonton, Alberta T5K 2L5
Telephone: 780-427-3044
www.finance.gov.ab.ca
Canada Revenue Agency
Edmonton District Tax Services
Suite 10, 9700 - Jasper Avenue
Edmonton, Alberta T5J 4C8
Toll-free: 1-800-959-5525
Calgary District Tax Services
Room 172, 220 - 4 Ave., S.E.
Calgary, Alberta T0G 0L1
Toll-free: 1-800-959-5525
www.cra.gc.ca
The Income Tax Division of Canada Revenue
Agency provides free booklets to help small
businesses with their taxation responsibilities.
Goods and Services Tax
(GST)
Most businesses and organizations carrying on
commercial activities in Canada have to register for
and collect the Goods and Services Tax (GST).
You must register for the GST if you are a person,
business or organization operating in Canada with
worldwide annual revenues from taxable supplies of
goods and services over $30,000. Although small
firms may not have to register for the GST, they may
find it to their advantage to do so.
For more information, obtain the GST guide called
General Information for GST/HST Registrants.
Contact:
Canada Revenue Agency
Suite 10, 9700 - Jasper Avenue
Edmonton, Alberta T5J 4C8
Toll-free: 1-800-959-5525
Room #172, 220 - 4 Avenue SE
Calgary, Alberta T2G 0L1
Toll-free: 1-800-959-5525
www.cra.gc.ca