This notice has been issued by Alberta Tax and Revenue Administration to inform taxpayers that the CRA will begin enforcing the requirement for municipalities to file a corporate income tax return for taxation years ending on or after April 1, 2008 and will withhold any GST return if the federal T2 corporate income tax return is not filed as required.
Alberta Corporate Tax Act Special Notice Vol. 5 No. 25, “Municipalities' Requirement to File”
Tax Development Dec 21, 2008