Transition to Electronic Notice Delivery on TRACS

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).

To prepare for the switch to online mail, TRA recommends all corporations sign up for a TRACS account, if they do not already have 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.

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.

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 individual 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.