Corporation Internet filing with the Tax and Revenue Administration (TRA)

This document describes the various steps involved in electronically filing Alberta corporate tax returns through the Internet filing option.

1. Completing the Alberta T2 efile setup
2. Reviewing the eligibility requirements
3. Transmitting the return
4. Viewing the efile reports

Step 1 - Completing the Alberta T2 efile setup

To access the Alberta T2 efile setup, select EFILE Setup from the Efile menu and click the Alberta tab. You must specify whether you are filing the return(s) as a third party service provider as well as your organization type (i.e. individual, partnership, corporation).

In order to successfully transmit a return, you must also properly complete the main or alternate name and address of the tax preparer. If information is missing, DT Max will inform you by displaying an Identification button on the right-hand side. Clicking on this button will allow you quickly access the Tax Preparer Identification menu, where you will be able to complete the required fields. Once this information is saved, DT Max will once more return you to the Efile menu.

Lastly, you must select which corporate returns you wish to file via the Internet. Once the setup is complete, click Save.

To override your default settings, you may enter the keyword Efile-Alberta .

Please note that all efile eligible corporations with gross revenue in excess of $1 million and filing a return with a tax year ending after December 31, 2017 will be required to transmit their return. The only exceptions are:

• Insurance corporations as defined in subsection 248(1) of the ITA;
• Non-resident corporations;
• Corporations reporting in functional currency as defined in subsection 261(1) of the ITA;
• Corporations that are exempt from tax under section 35 of the ACTA and section 149 of the ITA.

Please note the Alberta Tax and Revenue Administration eliminated the mandatory electronic filing threshold of $1 million in gross revenue for taxation years beginning in 2024 or subsequent.

All corporations that are eligible for NetFile, whether their gross revenue is in excess of $1 million or not, are required to electronically file their returns if the taxation year begins in 2024 or later.

Note: You must recalculate your corporate return if you subsequently modify the information within the Tax Preparer Identification menu.

Step 2 - Reviewing the eligibility requirements

Prior to transmitting a corporate return, you must determine whether or not it is eligible for efile. Should a return be ineligible, DT Max will specify it within the Notes and diagnostics page.

Step 3 - Transmitting the return

When ready to transmit, click the Efile icon or select Transmit and receive from the Efile menu. Although you have the option to transmit either the current client or a specified batch of clients, we recommend returns be transmitted one at a time.

After you click Continue and agree with the conditions specified by TRA, DT Max will generate and transmit the electronic return, and retrieve any available acknowledgements. Although the transmission takes place in real time, you may notice a delay as DT Max builds and transmits the file in question.

Step 4 - Viewing the efile reports

Efile reports can be viewed and printed by selecting View and print EFILE reports from the Efile menu. All transmissions are listed in the efile reports screen. Simply scroll through the list and mark the reports you wish to view or print, then select View/print reports. All the reports selected will then be displayed for review. You can use the Windows scroll bar to move through the reports. Use your mouse's right button to choose the page or report you wish to display or print. Note that reports that have been received but have not yet been viewed are identified as "NEW" in the control number column.

If a return has been successfully efiled, the keyword Progress will appear in the client's file indicating Efile acknowledgment - Alberta.

Note that once you have successfully transmitted a return, you cannot efile it again. If you subsequently locate an error in the tax information, you will have to file a paper copy of the amended return with reference to the efile confirmation number. You cannot efile an amended return.

If the return has been rejected, the keyword Error-Code with a description of the error will appear in the client's file.