COVID-19 Response Plan - Alberta Government - Support for Canadians

AB Support for Businesses

Tax Filing and Payment Deadlines

Eligibility

• Alberta corporate income tax balances and instalment payments

Benefit

• Due dates for filing corporate income tax returns due after March 18, 2020 and before June 1, 2020 have been extended to June 1, 2020.
• Amounts due between March 18, 2020 and August 31, 2020 are deferred until August 31, 2020.

Action Needed

• No action required

Authorizations (E-Signature)

Eligibility

• Applicable to Alberta Form AT4930

Benefit

• Electronic signatures now allowed

Action Needed

• No action required

Education Property Tax Deferral (closed)

Eligibility

• Non-residential property owners

Benefit

• Six-month deferral of non-residential education property tax or a combined municipal and education property tax deferral effectively equivalent to a six-month deferral of education property tax

Action Needed

• No action required
• More details available:
  • AB Education Property Tax Deferral

Workers’ Compensation Board (WCB) Premium Relief

Eligibility

• All private sector employers are eligible 2020

Benefit

• WCB premiums deferred to 2021
• When invoicing resumes, 50% of 2020 premiums will be waived for small- and medium-sized private sector employers

Action Needed

• No action required
• More details available:
  • Premium Relief for Employers

Tourism Levy Deferral

Eligibility

• Temporary accommodation providers

Benefit

• For tourism levy amounts collected between March 1, 2020 and December 31, 2020, abatement extended to March 31, 2021
• Deferred remittances not subject to penalties or interest

Action Needed

• Hotels and other lodging providers still must file returns, as required by legislation, and must continue to collect tourism levy from property guests
• More details available:
  • Tourism Levy Deferral

AB Support for Individuals

Emergency Isolation Support (closed)

Eligibility

• Albertans who were required to isolate or had to care for a dependent who was isolating

Benefit

• Benefit was a one-time payment; program now closed

Action Needed

• No action required; program only intended to bridge gap until the Federal Government announced Canada Emergency Response Benefit (CERB)

Utility Payment Deferral (closed)

Eligibility

• Albertans experiencing financial hardship and unable to make regular payments as a result of COVID-19
• Applies to bills for residential, farm and small commercial:
  • Electricity consumers, who consume less than 250,000 kilowatt hours of electricity per year
  • Natural gas consumers, who consume less than 2,500 gigajoules per year

Benefit

• Deferral of electricity and natural gas bill until June 19, 2020 without late fees or added interest payments

Action Needed

• Contact natural gas or electricity provider directly to arrange for deferral and repayment plan
• More details available:
  • Utility Payment Deferral

Education Property Tax Freeze

• Applicable to Alberta homeowners

Benefit

• Residential education property tax rates frozen at 2019 level – reversing the 3.4% increase added in Budget 2020

Action Needed

• No action required

Federal Support Support for Canadians

• For our summary of the Federal support programs for businesses and individuals, please visit HERE