Canada — Alberta Compliance Guide
Filing requirements, deadlines, and fees for Canada — Alberta business entities.
Filing Obligations
Annual Return
AnnualAlberta corporations must file an annual return to confirm or update their registered office, directors, and other corporate information.
Within 2 months of the anniversary of incorporation/registration
CAD 20
Corporation status changes to 'not in good standing'. May be struck from the register for continued non-filing.
Online via the Alberta Corporate Registry
T2 Corporation Income Tax Return (Federal)
AnnualThe combined federal-Alberta general corporate tax rate is 23% (15% federal + 8% Alberta — the lowest provincial rate in Canada). The small business rate is approximately 11% (9% federal + 2% Alberta) on the first CAD 500,000.
6 months after the end of the tax year
No filing fee
5% of unpaid tax plus 1% per month (up to 12 months).
Electronically via the Canada Revenue Agency (CRA)
Key Dates
Frequently Asked Questions
What is Alberta's combined corporate tax rate?
Alberta has the lowest provincial corporate tax rate in Canada at 8%, giving a combined federal-Alberta general rate of 23%. The small business rate is approximately 11% (9% federal + 2% Alberta).
What is an Alberta ULC?
An Alberta Unlimited Liability Corporation (ULC) has no limit on the liability of its shareholders. ULCs are commonly used by US companies investing in Canada for US tax purposes, as they are treated as fiscally transparent (disregarded entities) by the IRS.
Manage Canada — Alberta compliance automatically
CompCal tracks every deadline and sends smart alerts so you never miss a filing.
Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.