Emergency 911 levy

Important notices

Postal strike and TRA requirements

Regardless of a postal delay, taxpayers and other entities required to make filings and payments with Tax and Revenue Administration (TRA) are still responsible to ensure those obligations are met. All applicable penalties and interest will continue to apply.

For more information about your obligations when a mail disruption occurs including electronic filing and payments, refunds, mail, and courier options, read: Special Notice Vol.8 No.7 – Mail Disruption Contingency Plan for all Programs

Overview

Wireless subscribers are required to pay a monthly 911 levy of 95 cents on each of their active wireless devices with an Alberta area code.

The money generated by the 911 levy, after administrative costs, is provided to 911 call centres in Alberta to assist them in meeting the demands of increasing costs to manage 911 systems.

Tax and Revenue Administration (TRA) administers this program on behalf of Municipal Affairs.

How to register

Step 1: Create or log in to your Alberta.ca Account

• Create a basic account or log in to your Alberta.ca Account.
  Log in to Alberta.ca Account

Step 2: Sign in and select Online Registration

• After you create an Alberta.ca Account, login to TRACS. You will need to sign in using your Alberta.ca Account user name and password. Once you log in, you will be redirected to TRACS.
• Select 'Online Registration'.
• Select ‘911 Levy’ from the Program Name menu.

Step 3. Complete and submit the online registration form

• After you submit your registration, you will receive a pending status notification and a reference number. TRA may need to contact you for further information.

Step 4: Once approved

• You will be notified by email that your approval letter is available in your TRACS account.

How to file

Step 1: Complete the return

• Log in to your TRA Client Self-Service (TRACS) account and select ‘Submit Return'.

Step 2: Submit your return

• Submit the return in TRACS and print the confirmation page for your records.You will be charged a penalty if you file your return late.

Step 3: Remit the levy collected and view the Notice of Assessment

• Remit the levy owing on or before the 28th day of the month following the period end.
• Interest will be charged on late remittances and will continue to accrue until the balance is paid in full.
• If there were changes made to your return or a balance is owing, a notice of assessment will be available in your TRACS account under View Assessments.

How to pay

• Visit Making payments for more information.
• Related: TRA prescribed interest rates.

Maintain your account in TRACS

TRA Client Self-Service (TRACS) is a secure online system for authorized clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

• file an Emergency 911 levy return
• confirm receipt of submitted returns
• view status of prior assessments, financial details and notices of assessment and reassessment
• access financial information and view account period balances
• update address and contact information
• delegate account access to other employees or authorized individuals
• submit supporting documents
• file a notice of objection
• request for waiver of penalties and interest

For more details, instructional videos and to log in to your TRACS account, see TRACS information.

How to authorize a representative

An individual with proper authorization for the business may consent to the release of confidential information about account(s) with TRA to a specific firm and/or individual.

An individual with proper authorization for the business includes a(n):

• owner
• partner of a partnership
• corporate director
• trustee of an estate
• individual with delegated authority

Step 1: Fill out the Alberta Consent Form

• Complete the Alberta Consent (excluding Corporate Income Tax) Form (AT4931).

Step 2: Submit the consent form

• Submit your completed consent form to TRA.

Step 3: Representative receives PIN (only for TRACS access)

• TRA will review the consent form to ensure it is complete.
• TRA will issue a PIN number to the individual via secure e-mail. TRACS access can only be provided to an individual.

The representative must enter the PIN and account number to access TRACS account. See How to access TRACS for instructions.

Publications and forms

Legislation

• Emergency 911 Act and Regulations

Sign up for updates

Subscribe to TRA's publications and announcements

Contact

Connect with Tax and Revenue Administration:

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]

Related

• Alberta Emergency Management Agency