When a corporation is exempt from filing the Alberta corporate income tax return according to schedule AB AT100, Preparing and Filing the Corporate Income Tax Return (Jump Code: A100), but the corporation is claiming a loss carry-back on the AT1 Schedule 10, the latter must be filed even if this is the only applicable Alberta schedule.
In this case, corporations answering “Yes” to the question Do you want to electronically file this tax return with Alberta Tax and Revenue Administration? in the “Alberta (Internet Filing, RSI)” section of Form RSI, Electronic Filing and Bar Codes Control; Workchart (Jump Code: RSI‑EFILE-BAR CODES) can transmit the AT1 Schedule 10 using Alberta Net File. To transmit this schedule electronically, answer “Yes” to the question The corporation is exempt from filing a tax return according to Schedule AB AT100, but the AT1 Schedule 10 is applicable and must to be filed. Do you want to electronically file the AT1 Schedule 10? in the header of the AT1 Schedule 10.
If you answer “Yes” to this question, Form AT1, Corporate Income Tax Return (Jump Code: AJ) becomes applicable and will be eligible for electronic transmission purposes.
If you answer “No” to this question, a signed copy of the AT1 Schedule 10 will have to be sent to Alberta Treasury Board and Finance, Tax and Revenue Administration at the following address: 9811-109 ST, Edmonton Alberta T5K 2L5.
If you answer “No” to the question Do you want to electronically file this tax return with Alberta Tax and Revenue Administration?, a signed copy of the AT1 Schedule 10 will also have to be filed.