Online Mail for Alberta Corporate Income Tax Accounts
Effective April 1, 2026, Tax and Revenue Administration (TRA)
will use online mail through TRA Client Self-Service (TRACS) as the
default method to deliver correspondence related to a
corporation's Corporate Income Tax (CIT) account for the
following businesses:
All new corporations incorporated with Alberta Corporate
Registry;
All existing corporations with a TRACS account; and
All corporations who have given access to a Third-Party
Organization (TPO) (e.g., an accounting firm or a bookkeeper) to
manage the corporation's CIT account on their behalf.
The switch from paper mail to online mail is part of TRA's
ongoing efforts to improve service delivery by making it faster,
easier and more secure for corporations to manage their tax
obligations online through TRACS. TRACS is a secure online system
for corporations to conduct business with TRA.
For the above businesses, TRA will deliver most correspondence
online through TRACS, including the delivery of notices of
assessments and reassessments. However, some correspondence that
cannot be delivered online through TRACS will continue to be
delivered through paper mail (e.g., cheques will be mailed if a
corporation is not set up for direct deposit).
How to Prepare for this Change to Online Mail
To prepare for the switch to online mail, TRA recommends all corporations sign up for a TRACS account, if they do not already one. Once registered for TRACS, ensure the email address provided is current, as corporations will automatically receive email notifications when TRA correspondence is posted to TRACS. For corporations using TRACS, TRA correspondence is considered to be received by the corporation on the date it is posted to TRACS.
Exceptions
Existing corporations that do not have access to a TRACS account
by the owner/director or a TPO will continue to receive the
delivery of notices of assessments and reassessments by paper mail,
with the exception of statement of accounts.
Effective April 1, 2026, TRA will discontinue mailing all statement
of accounts. However, all corporations will be able to view, on
TRACS, information normally found on a statement of account, such
as:
Payments received by TRA,
Amounts assessed by TRA, including penalties and interest,
Transactions posted by TRA, including credits and transfers,
and
Account balances by taxation year end.
Therefore, TRA encourages all corporations to sign up for a TRACS
account.
Requesting paper mail
A corporation whose default method of delivery will be online
mail through TRACS as of April 1, 2026, may request paper mail if a
"Request for Paper Mail" form is completed. The request
must be made by an inpidual with signing authority, such as an
owner, director or authorized TPO, and the request must be
completed every two years.
A corporation that requests paper mail must keep its mailing
address up to date with TRA to ensure all TRA correspondence is
received.
Any undeliverable mail will result in the corporation's default
method of delivery reverting back to online mail through TRACS.
Further details on requesting paper mail will be communicated
closer to April 1, 2026.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
