Confirm the entity and tax year
Record the legal corporation name, tax-year end, CRA account references and Alberta corporate details. Alberta generally requires an AT1 from a corporation with a provincial permanent establishment unless exempt. Filing responsibility should be confirmed even where the company expects little or no tax.
The T2 and AT1 are generally due within six months of the tax-year end. Payment and instalment obligations can arise earlier and require separate assessment. Current electronic-filing requirements also differ between the federal and Alberta systems; the preparer should verify the applicable rule for the year being filed.
Illustrative example: a June year end
A Calgary consultancy has a June 30, 2026 year end. Its six-month filing date for the ordinary T2 and AT1 requirements is December 31, 2026. That date does not grant permission to postpone all tax payments until December.
The business also has an incorporation anniversary unrelated to June 30. Its registry annual return is tracked by that anniversary and filed through an authorized Alberta service provider. Keep the registry confirmation separate from the tax submission receipts so the owner can see which obligations are actually complete.
Assign an owner to every handoff
The table below is an operating checklist, not a determination of the corporation's full tax obligations. Agree the actual dates and responsible people with the preparer.
| Workstream | Record to prepare | Completion evidence |
|---|---|---|
| Bookkeeping close | Reconciliations, trial balance and supporting schedules | Reviewed balances and open-item list |
| Federal T2 | Accountant package and CRA account information | Submission confirmation and payment record |
| Alberta AT1 | Alberta details and provincial adjustments | Separate TRA filing and payment evidence |
| Registry annual return | Anniversary and required corporate information | Authorized provider confirmation |
Preserve the bridge to next year
Collect loan statements, equipment purchases, shareholder transactions, payroll balances, receivables and customer advances. Identify work and supplier costs crossing year end. The accountant can then determine adjustments from evidence instead of inferring treatment from bank dates alone.
After completion, retain the approved adjustments and reconcile them back to the ongoing accounting file. If the accountant and bookkeeper are using different closing balances, resolve that difference before the next monthly reports are issued. A tidy handoff saves little if the following year starts from an unreconciled opening position.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing information, agree on the scope and organize the next bookkeeping step.
Request a bookkeeping review