--- title: "Corporate Tax Accountant Calgary | T2 & AT1 | EverStone CPA" url: https://www.everstonecpa.com/corporate-tax-accountant-calgary description: "Remote CPA preparing the federal T2 and the Alberta AT1 for incorporated Calgary businesses — rates, instalments and year-end at a fixed fee. Ask us." type: service-in-a-city updated: 2026-10-02 summary: "Alberta administers its own corporate income tax. So a Calgary corporation files a federal T2 with the CRA, and a separate Alberta AT1 with Alberta Tax and Revenue Administration. EverStone prepares both returns from one year-end file, remotely, for incorporated Alberta businesses. For a one-owner trades corporation, bookkeeping, payroll and the year-end T2 together usually run $500–$700 a month." faq_count: 7 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) [Corporate tax](https://www.everstonecpa.com/tax-services) Calgary Corporate tax · Calgary # Corporate tax accountant for *Calgary* corporations Alberta corporations file twice — once federally, once provincially. EverStone prepares the T2 and the Alberta AT1 together for incorporated Calgary businesses, working remotely. See the [Alberta tax reference](https://www.everstonecpa.com/alberta-tax-facts) or the wider [Calgary small-business practice](https://www.everstonecpa.com/accountant-calgary). [Get My Fixed Quote](https://www.everstonecpa.com/book-online)[Ask a Free Question](https://www.everstonecpa.com/quick-question) **Quick answer:** Alberta administers its own corporate income tax. So a Calgary corporation files a federal T2 with the CRA, and a separate Alberta AT1 with Alberta Tax and Revenue Administration. EverStone prepares both returns from one year-end file, remotely, for incorporated Alberta businesses. For a one-owner trades corporation, bookkeeping, payroll and the year-end T2 together usually run $500–$700 a month. One-owner Calgary corporations: bookkeeping, payroll and the T2 from $500 to $700 a month. Filings: the T2, Schedule 1, Schedule 50, CCA, the small business deduction, T4 or T5 slips and instalments. Alberta administers its own corporate tax — so there are two returns. ## Two corporate returns, not one Most provinces let the CRA collect their corporate tax on one T2. Alberta does not: a corporation with a permanent establishment there files the T2 with the CRA *and* the AT1 with Alberta Tax and Revenue Administration. Both use the same trial balance but are separate filings, with separate accounts and correspondence. A Calgary owner who has only ever seen one confirmation number is usually missing the second filing rather than exempt from it. The gap tends to surface as provincial correspondence, long after the federal return was accepted. Preparing them together, from one closed year end, is the only arrangement that keeps the two sets of figures reconciled. A T2 corporate tax return Calgary corporations file with the CRA is only half the job; the Alberta AT1 is prepared alongside it from the same year-end file. ## What Alberta’s rates mean for the return Active business income eligible for the [small business deduction](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012.html) is taxed at a combined 11% in Alberta — 9% federal plus 2% provincial — on a $500,000 business limit. Income above that limit, or income that does not qualify, is taxed at 23% combined: 15% federal plus Alberta’s 8% general rate, the lowest provincial general rate in Canada. Those combined rates are split between the federal T2 corporate tax Calgary corporations report to the CRA and the provincial share reported on the Alberta AT1. Here the step from qualifying to non-qualifying income costs 12 points, against 16 in British Columbia and 18 in Manitoba. The business limit still matters, but the case for restructuring to protect it changes. Base decisions on retaining profit in a Calgary corporation on that spread, not on a rule of thumb from another province. ## No provincial sales tax, and what it removes Alberta has no provincial sales tax. A corporation selling only within the province charges 5% GST, holds one registration and files one set of returns. That simplifies the year end more than owners expect: no non-recoverable provincial tax in cost of goods sold, no second reconciliation and no second authority. The exposure that replaces it is directional. A Calgary corporation that ships goods or delivers taxable services into British Columbia, Saskatchewan or Manitoba can acquire a registration obligation in a province it has never operated from. That question belongs in the year-end conversation, because it is normally discovered late. ## Consulting corporations and personal services business risk Calgary has many one-person corporations consulting to larger organizations in engineering, geoscience, project management, IT and energy services. If the CRA treats one as a [personal services business](https://www.everstonecpa.com/blog/personal-services-business-psb-risk-canada), it loses the small business deduction, pays the general federal rate plus a surtax, and loses almost every ordinary deduction. The test uses the same control, tools, subcontracting and risk factors that separate employees from contractors. One client, a desk in that client’s office and no independent business risk is the profile that draws attention. Review it before filing. ## Instalments run on two schedules Above the [instalments](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments.html) threshold, a Calgary corporation pays two streams: to the CRA against the federal and blended balance, and to Alberta Tax and Revenue Administration against the provincial one. Interest accrues on each separately. Instalments follow prior-year figures, so a strong year keeps you paying at that level into a weaker one unless the estimate is revised. [How corporate instalments work](https://www.everstonecpa.com/blog/corporate-tax-installments-canada) sets out the methods; the local point is that the provincial stream is easy to overlook. ## Choosing a year end that suits the work A fiscal year end is chosen once and changed only with permission, so match it to how the business earns. If a Calgary corporation earns most of its revenue in a turnaround or drilling season, a December year end puts the close in the busiest quarter. A quiet-month year end gives cleaner inventory and work-in-progress figures, time to decide bonuses before the deduction deadline, and a filing deadline clear of personal tax season. [Choosing a fiscal year end](https://www.everstonecpa.com/blog/corporate-fiscal-year-end-canada-how-to-choose) works through the trade-offs. ## How the engagement runs online EverStone is a fully virtual, one-CPA firm, with no Calgary office, branch or local staff. Records arrive by secure upload, questions are handled by email or a short video call, and both returns are e-signed and transmitted electronically. The T2 and the AT1 follow the same rules wherever the preparer sits. What matters is that the CPA who reviews the year-end figures files them. Year-end planning only works against a number you set earlier, which means [the budget behind the planning](https://www.everstonecpa.com/budgeting-and-forecasting) rather than a guess in December. About this article **EverStone CPA** Prepared and reviewed by a Chartered Professional Accountant at EverStone CPA, a CPA firm working with small businesses and incorporated contractors in BC, Alberta, Ontario and Manitoba. Updated September 2026 . [About the firm](https://www.everstonecpa.com/about) · [Send an enquiry](https://www.everstonecpa.com/book-online) ## Key T2 dates for a Calgary corporation Key T2 dates for a Calgary corporation Your fiscal year-end sets these dates, not the calendar year — for a business operating in Calgary, Alberta | Obligation | When it is due | | Balance owing | 3 months after fiscal year-end, for a CCPC claiming the small-business deduction | | [T2 return](https://www.everstonecpa.com/glossary) filing | 6 months after fiscal year-end | | Instalments | Monthly or quarterly, where your corporation is required to pay them | | Sales tax where you operate | 5% GST only. Alberta levies no provincial sales tax | Source: [All CRA deadlines](https://www.everstonecpa.com/cra-tax-deadlines). General information, not advice. In Calgary, EverStone also works with [energy services firms](https://www.everstonecpa.com/energy-services-accountant-calgary) and [farms](https://www.everstonecpa.com/farm-accountant-calgary). ## Who this is for, and who it is not This fits an Alberta corporation that wants a fixed fee, a CPA who answers, and a year end that does not arrive as a surprise. It does not fit a company that needs someone on site: the engagement runs by video, secure upload and e-signature, and [the fee is the same](https://www.everstonecpa.com/pricing) wherever you are. ## What happens when you get in touch An Alberta corporation is onboarded the same way as one next door, and on the same fixed fee. - **A free thirty-minute conversation.** What you do, what is filed and what is overdue. You leave with a fixed fee in writing and no obligation to take it. - **Access, in the first week.** We are [authorized with the CRA](https://www.everstonecpa.com/forms/aut-01), so notices and balances get looked up rather than requested from you. If you are [switching firms](https://www.everstonecpa.com/switching-accountants), your file is requested the same week. - **Current, then ahead.** Books set up or brought current, anything overdue scheduled oldest year first, and the next twelve months of deadlines set before they arrive. [Send an enquiry](https://www.everstonecpa.com/book-online), or [ask one question first](https://www.everstonecpa.com/quick-question) — both go to a CPA, not a queue. Common questions ## Calgary corporate tax questions **Does an Alberta corporation really file two returns?** Yes. Alberta administers its own corporate income tax, so a corporation with a permanent establishment in the province files the federal T2 with the CRA and the AT1 with Alberta Tax and Revenue Administration. Both are prepared from the same year-end file and filed together. [Ask about your case →](https://www.everstonecpa.com/quick-question) **What is the corporate tax rate in Calgary?** Combined rates are 11% on active business income eligible for the small business deduction (9% federal plus 2% Alberta) and 23% on general income (15% federal plus Alberta’s 8% general rate), on a $500,000 business limit. **Do you have a Calgary office?** No. EverStone serves Calgary corporations remotely: secure upload, e-signed returns and no in-person meetings. **Do I charge PST on sales from my Calgary business?** Not on sales within Alberta, which has no provincial sales tax — only 5% GST applies. Selling goods or certain services into British Columbia, Saskatchewan or Manitoba can create a registration obligation in that province, which is worth checking before you invoice. **Can a CPA in another province file my Alberta returns?** Yes. The T2 and AT1 are prepared to federal and Alberta rules that do not change with the preparer’s location, and both are transmitted electronically. Authorisation is granted online through the CRA and the provincial account. **My corporation has one main client. Is that a problem?** It is worth reviewing. A corporation providing services that would otherwise look like employment can be assessed as a personal services business, which denies the small business deduction and most ordinary deductions. The factors are the same ones used to test worker classification. **Do you work with businesses outside Calgary itself?** Yes. Corporations based in Airdrie, Cochrane, Okotoks and Chestermere have their T2 prepared exactly as Calgary ones do, remotely and at the same fixed fee. ## Related services and local guides Nearby cities, the rest of what we do for Calgary businesses, and the reference pages behind this one. [Personal tax accountant in Calgary](https://www.everstonecpa.com/personal-tax-accountant-calgary) [Professional corporation accountant in Calgary](https://www.everstonecpa.com/professional-corporation-accountant-calgary) [Bookkeeping for Calgary businesses](https://www.everstonecpa.com/bookkeeping-calgary) [Charitable donations: giving personally versus giving through your corporation](https://www.everstonecpa.com/blog/charitable-donations-personal-vs-corporate) [Section 85 rollovers: moving assets into a corporation](https://www.everstonecpa.com/blog/section-85-rollover-explained) [Fractional CFO support for Calgary energy services companies](https://www.everstonecpa.com/cfo-services-calgary) [Corporate tax (T2) in Edmonton](https://www.everstonecpa.com/corporate-tax-accountant-edmonton) [Corporate tax (T2) in Winnipeg](https://www.everstonecpa.com/corporate-tax-accountant-winnipeg) [Corporate tax (T2) in Toronto](https://www.everstonecpa.com/corporate-tax-accountant-toronto) [Financial statements in Calgary](https://www.everstonecpa.com/financial-statements-calgary) [GST/HST filing in Calgary](https://www.everstonecpa.com/gst-hst-filing-calgary) [Payroll in Calgary](https://www.everstonecpa.com/payroll-services-calgary) [Corporate tax hub Every T2 guide in one place](https://www.everstonecpa.com/corporate-tax-hub) [T2 deadline calculator Find your filing and payment dates](https://www.everstonecpa.com/t2-deadline-calculator) [Accountants across Alberta](https://www.everstonecpa.com/accountant-alberta) [Alberta tax facts Current rates and thresholds for Alberta](https://www.everstonecpa.com/alberta-tax-facts) [CPA for contractors in Alberta](https://www.everstonecpa.com/contractor-accountant-alberta) ### Corporate tax elsewhere in Alberta The same service, online and at the same published fees, for owners in [Airdrie](https://www.everstonecpa.com/corporate-tax-accountant-airdrie) and [Red Deer](https://www.everstonecpa.com/corporate-tax-accountant-red-deer). ### Starting fees Every fee is fixed in writing before any work begins. - **Corporate year-end and T2 return** fixed fee, quoted in writing *This page* - **Monthly bookkeeping, GST filing included** from $325 a month - **Payroll, remittances, T4s and ROEs** included in monthly bookkeeping - **Books, payroll and the year-end T2 together** $500–$700 a month - **Personal tax return (T1)** from $125; self-employed or rental $275–$500 - **Catch-up bookkeeping** from $2,200 per year of records - **Controller or CFO support** controller from $1,650, CFO from $2,750 a month - **One-off advice call with a CPA** $225 plus GST [Get My Fixed Quote](https://www.everstonecpa.com/book-online) --- Source: https://www.everstonecpa.com/corporate-tax-accountant-calgary Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online