Form At1 Alberta PDF Details

Navigating the complexities of corporate taxation requires a keen understanding of specific documentation, such as the AT1 Alberta Corporate Income Tax Return form, applicable to entities operating within the province for the 2004 and subsequent taxation years. Governed by the Alberta Corporate Tax Act, this essential document must be submitted to the Tax and Revenue Administration (TRA) no later than six months after the fiscal year concludes. Critical distinctions are made for entities based on gross revenue thresholds, electronic filing requirements, and exemptions that could significantly affect the submission process. Additionally, the form delves into various tax specifics, including adjustments to taxable income that may differ from federal calculations, delineation of corporate types, potential claims for deductions such as the Alberta Small Business Deduction, and eligibility for tax credits like the Alberta Scientific Research & Experimental Development Tax Credit. Each section of the AT1 form and its accompanying schedules are designed to capture nuanced financial details of the corporation, ensuring that the tax obligation calculated accurately reflects the corporation's activities within Alberta, adjusting for factors like royalty tax deductions, allocation factors, and more. The form also acknowledges changes in corporate status, such as amalgamations or wind-ups, and requires certification from an authorized signing officer to attest to the validity and completeness of the information reported. Through a comprehensive approach to detailing corporate income and taxation nuances, the AT1 form serves as a foundational component of adhering to Alberta's tax laws.

QuestionAnswer
Form NameForm At1 Alberta
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesat1 tax, alberta at1, alberta corporate tax act, alberta at1 get

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ALBERTA CORPORATE INCOME TAX RETURN - AT1 FOR 2004 AND SUBSEQUENT TAXATION YEARS

The Alberta Corporate Tax Act

The AT1 and applicable schedules must be received by Tax and Revenue Administration (TRA) within 6 months of the corporation’s taxation year end. Refer to form AT100 to determine if the corporation is exempt from filing. If the corporation is not exempt from filing and its gross revenue exceeds $1 million, the corporation must file electronically using net file unless it is an insurance corporation, a non-resident corporation, or reports in functional currency.

For Department Use

001

004

005

01RT

Legal Name of Corporation

010

Operating Name of Corporation

011

Mailing Address of Business

012

013

014City/Town

 

Prov./

 

 

 

 

 

016

Country

 

 

 

017

Postal

015

 

 

 

 

 

Code

 

 

 

 

 

 

 

 

 

 

 

 

 

or Zip

 

 

 

 

 

 

 

State

 

 

 

 

 

 

(other

 

 

 

 

 

 

 

Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

than Canada)

 

 

 

 

 

 

 

If the assessment notice and assessment correspondence are to be sent to an address other than that above, provide that address:

018Name

019Address

020

021City/Town

022

Prov./

 

 

023

Country

 

024

Postal

 

 

 

 

 

 

 

 

 

 

 

 

 

Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State

 

 

(other

 

 

 

or Zip

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

than Canada)

 

 

 

Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name of the person to contact to discuss this return

025

026Area Code

Telephone number:

027Area Code

Fax number:

Nature of Business

 

 

 

 

028

 

 

SIC Code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Type of Corporation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

029

1

 

Canadian-controlled private corporation throughout the year

 

 

 

 

(excluding Alberta professional)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Alberta Professional

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

Other private

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

 

Public

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

 

Other, specify:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Special Corporation Status (if applicable)

3

 

 

 

Co-operative

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

030

1

 

Investment Corporation

4

 

 

 

Credit Union

 

 

 

 

 

 

 

 

 

2

 

Mutual Fund Corporation

5

 

 

 

Corporations exempt under

 

 

 

 

 

 

 

 

 

 

 

 

 

 

the federal ITA section 149

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Has there been a wind-up of a subsidiary under federal Income

 

 

 

 

 

 

 

Tax Act (ITA) section 88 during the current taxation year?

1 Yes

 

 

 

2 No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

031

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Is this the first year of filing after an amalgamation?

 

 

032 1 Yes

 

 

 

2 No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Alberta Corporate Account Number (CAN) (Enter the 9 or 10 digit account number)

034

Federal Business Number (BN)

 

 

 

 

 

 

 

 

 

035

 

 

 

 

 

 

 

 

 

 

 

 

R C

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxation Year Beginning

 

 

 

YYYY

 

 

 

MM

 

 

DD

 

 

 

036

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxation Year Ending 037

 

 

 

YYYY

 

 

 

MM

 

 

DD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Has the taxation year end changed

 

 

 

 

 

 

 

 

 

since the last return was filed?

 

 

 

 

 

 

 

 

 

 

 

 

 

038

 

1 Yes

 

 

2

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If "Yes", specify the reason:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

039 1

 

Canada Revenue Agency (CRA)

 

 

 

 

 

approved tax year end change

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

Change in control

 

 

 

 

 

 

 

 

 

3

 

Final return

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

State the functional currency used, if other than Canadian:

041 1

 

United States of America

2

 

United Kingdom

 

 

 

European Monetary Union

 

 

Australia

3

 

4

 

If field 041 is checked, provide average exchange rate for

calculation: (functional currency

043

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

converting to Canadian currency)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gross Revenue (To nearest thousand)

 

 

 

 

 

 

 

 

047

 

 

 

 

 

 

 

 

 

 

 

0

 

0

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Assets (Book value per balance sheet, to nearest thousand)

 

 

048

 

 

 

 

 

 

 

 

 

 

 

 

0

 

0

 

0

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Is this a final return?

 

 

050 1 Yes

 

 

2

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If "Yes", specify the reason:

 

 

 

 

 

 

 

 

 

 

 

 

 

051 1

Amalgamation, specify date of amalgamation:

 

 

 

 

052

 

 

YYYY

 

MM

 

DD

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Discontinuance of permanent establishment in

2 Alberta

3

 

Bankruptcy

 

 

 

4

 

Wind-up into parent

 

 

 

 

 

 

 

5

 

Dissolution of corporation, specify date

 

 

 

 

operations ceased:

 

 

 

 

 

YYYY

MM

DD

 

053

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Was there a transfer of property under federal ITA subsection 85(1), 85(2) or 97(2) that occurred after May 30, 2001, and during the taxation year being reported?

054 1 Yes

 

2 No

 

 

 

 

AT1 (Jan-21)

Form authorized and prescribed by the President of Treasury Board and Minister of Finance

AT1 Page 1 of 2

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