Alberta Corporate Income Tax correspondence is going paperless

Starting April 1, 2026, the Alberta Tax and Revenue Administration (TRA) will stop mailing paper correspondence for Corporate Income Tax (CIT).

This will apply to notices of assessment (NOA), notices of reassessment (NOR), and statements of account (SOA). All documents will now be delivered electronically through TRACS.

Who does this apply to?
How do I access the correspondence electronically?
Which correspondence is affected?
Can I request paper mail?
Statements of account will not be mailed
When are the electronic notices considered to be received?
What should I do before April 1, 2026?

Who does this apply to?

• Corporations incorporated on or after April 1, 2026
• Existing corporations that already have a TRACS account
• Corporations that have provided access to a third-party organization (accountant or bookkeeper) in TRACS

How do I access the correspondence electronically?

• Log in to your TRACS account
• To view notices/statements, go to Account Actions → View Assessments & Balances
• To see objection and/or waiver-related correspondence, go to Account Actions → View Messages

Don’t have a TRACS account? Visit alberta.ca/tra-client-self-service to learn how to enroll.

Which correspondence is affected?

• Statement of account (SOA)
• Notice of assessment (NOA)
• Notice of reassessment (NOR)

Can I request paper mail?

To receive your NOA and NOR by mail, a Request For Mail form must be completed.

• The request can only be made by an individual with signing authority (owner, director, authorized TPO)
• You must keep your mailing address up to date to ensure you receive all correspondence
• Any undeliverable mail will result in a change back to online mail
• A request to activate paper mail will be required every 2 years

Statements of account will not be mailed

Statements of account will no longer be mailed, even if a Request to Receive Notices by Paper Mail is completed. Information normally found on these statements will be found in TRACS, including:

• Payments received by TRA
• Amounts assessed by TRA (penalties and interest)
• Transactions posted by TRA (credits and transfers)
• Account balances by taxation year end

When are the electronic notices considered to be received?

NOAs and NORs posted in TRACS are considered received on the date they are posted, even if they have not been viewed.

• This posting date triggers important timelines, such as the 90-day deadline to file an objection
• Interest will continue to accrue during this period on balances owing

What should I do before April 1, 2026?

If your corporation doesn't have a TRACS account enroll at alberta.ca/tra-client-self-service before the April 1, 2026 effective date.

If you work with an accountant or bookkeeper confirm they have been set up as a third-party organization in TRACS so they can access correspondence on your behalf.

If your corporation requires paper mail ensure someone with signing authority submits a Request For Mail form and that the mailing address on file is accurate.

If you manage multiple corporations verify that TRACS access is set up correctly for each entity.

Questions?

If you have any questions about this article, need help setting up your TRACS account, or just want to know more about the services we offer, please contact one of our Tax Experts or complete the contact form below.