Welcome to the GFOA Alberta
Resource Portal
MEMBERS ONLY
GFOA Alberta’s
Upcoming Dates & Deadlines to Know
It seems like there’s always some new deadline or important date to prepare for just around the corner, doesn’t it? We know how challenging it can be to stay ahead of the curve, and we’re dedicated to finding ways to keep your days running smoothly and your municipality in front of every one!
Take a look at our new Dates & Deadlines Table below, and come back often to check out any new information that comes in.
Disclaimer: Please note that while GFOA Alberta makes every effort to provide accurate and timely information, it is the responsibility of the user to verify all dates and deadlines in case of changes or updates that are not yet included on the site.
| Deadline | Classification | Name | Description |
|---|---|---|---|
| 01-Jan | Tax & Assessment | Tax Imposed Date | Taxes are deemed to be imposed on January 1, except for supplementary property tax and supplementary business tax. See section 332 of the MGA. |
| 01-Jan | Tax & Assessment | Earliest Penalty on Tax Arrears | Earliest date a penalty can be imposed for non-payment of taxes from other years. See section 345(3) of the MGA. |
| 01-Jan | Tax & Assessment | Earliest Assessment | Earliest date that a municipality can issue an assessment notice. An assessor must annually set a notice of assessment date, which must be no earlier than January 1 and no later than July 1. See section 308.1 of the MGA. |
| 01-Jan | Grants | SFEs available | Annual Statement of Funding and Expenditures (SFE) for Municipal Sustainability Initiative and Canada Community-Building Fund (formerly the Gas Tax Fund) available for submission. SFE reporting can be completed at http://www.maconnect.alberta.ca. |
| 01-Jan | Tax & Assessment | Tax Balances in Arrears | Tax Arrears means taxes that remain unpaid after December 31 of the year in which they are imposed. See section 326(1)(c) of the MGA. |
| 15-Jan | Requisitions | PERC Submission deadline | Application deadline for the Provincial Education Requisition Credit program. Program guidelines and application form are at the following link: https://www.alberta.ca/provincial-education-requisition-credit.aspx. |
| 16-Jan | Grants | ACP deadline - Municipal Restructuring | Application submission deadline for the Alberta Community Partnership – Municipal Restructuring component. Program guidelines and application information are available at https://www.alberta.ca/alberta-communitypartnership.aspx. |
| 03-Feb | Grants | ACP deadline - Mediation and Cooperative Process | Application submission deadline for the Alberta Community Partnership – Mediation and Cooperative Processes component. Program guidelines and application information are available at https://www.alberta.ca/alberta-community-partnership.aspx. |
| 28-Feb | Tax & Assessment | Assessor Appointment | Last day for each municipality’s appointed assessor to provide the Minister with an annual return declaration. See section 2.3 of the Assessment Quality Minister’s Guidelines (https://open.alberta.ca/publications/1718-1798). |
| 28-Feb | Tax & Assessment | Assessment Roll | Last day for the provincial assessor and municipalities to prepare an assessment roll for assessed property. See section 302 of the MGA. |
| 28-Feb | Requisitions | ASFF on Supplemental | Last day for municipalities with supplementary assessment bylaws to remit the Alberta School Foundation Fund (ASFF) portion of their supplementary tax levy from the previous year. See section 174 of the School Act. |
| 28-Feb | Tax & Assessment | Prior year Assessment Corrections | Last day for all assessors to report and declare assessment roll corrections and changes from the previous tax year. See section 2.4 of the 2021 Alberta Assessment Quality Minister’s Guidelines. |
| 31-Mar | Requisitions | 1st Quarter School Support | Municipalities must submit the 1st quarterly installment to a school board or the ASFF. See section 168 of the School Act. |
| 31-Mar | Tax Recovery | Tax Arrears Listing - Tax Notification | Last day to prepare and submit a tax arrears list to the Land Titles Office. See section 412 of the MGA. For the tax arrears list on designated manufactured homes, see section 436.03 of the MGA. |
| 30-Apr | Tax & Assessment | Supplementary Assessment Bylaw | Last day for municipalities to pass a supplementary assessment bylaw or an amendment to it. See section 313 of the Municipal Government Act (MGA). |
| 30-Apr | Tax & Assessment | Business Tax Bylaw | Last day for municipalities to pass a business tax bylaw or an amendment to it. See section 371 of the MGA and the Business Improvement Area Regulation (AR 93/2016). |
| 30-Apr | Tax & Assessment | Business Improvement Bylaw | Last day for municipalities to pass a business improvement area tax bylaw or an amendment to it. See sections 50 to 53 and 381 of the MGA and the Business Improvement Area Regulation (AR 93/2016). |
| 01-May | Reporting | Financial Statements available to public | Each municipality must make its financial statements, or a summary of them, and the auditor’s report on the financial statements, available to the public in the manner the council considers appropriate. See section 276 of the MGA. |
| 01-May | Reporting | Submission of Financial Statements and FIR | Last day for municipalities to submit the audited financial statements, audited financial information return, and the auditor’s report to the Minister. See section 278 of the MGA. |
| 01-May | Reporting | Submission of Financial Statements and FIR (Regional Service Commission) | Last day for a Regional Services Commission to submit the audited financial information return and audited financial statements to the Minister and each member of the commission. See section 602.37 of the MGA. |
| 01-May | Reporting | Submission of SFEs | Statement of Funding and Expenditures (SFE) submission due date for Municipal Sustainability Initiative (MSI) capital program, MSI operating program and the Canada Community-Building Fund (formerly the Gas Tax Fund) program. |
| 30-Jun | Requisitions | 2nd Quarter School Support | Municipalities must submit the 2nd quarterly installment to a board or the Alberta School Foundation Fund. See section 162(3) of the Education Act. |
| 30-Jun | Grants | 911 Grant Application Deadline | The 9-1-1 Program applications are due on the last business day of June each year. Program guidelines and application form are at the following link: https://www.alberta.ca/alberta-911-program |
| 01-Jul | Tax & Assessment | Assessment Notices | Last day for municipalities to send assessment notices (Municipal Government Act (MGA, s.310). |
| 01-Jul | Tax & Assessment | Municipal Tax Rate Information Return | Last day to submit the prior year Municipal Tax Rate Information Return per Ministerial Order No. MSD:079/22. |
| 01-Jul | Assessment Preparation | Following Year Assessment - Valuation Date | Any assessment prepared in accordance with the Act must be an estimate of the value of a property on July 1 of the assessment year (in the year proceeding the tax year). See section 6 of Alberta Regulation 203-2017. |
| 01-Aug | Tax Recovery | Warning of Sale of Tax Arrears - Land | Last day for the Registrar to send a notice to an owner of a parcel of land shown on the tax arrears list (MGA, s. 417). |
| 01-Aug | Tax Recovery | Warning of Sale of Tax Arrears - Manufactured Homes | Last day for a municipality to send notice to the owner of a designated manufactured home, the manufactured home community, and all lien holders for each designated manufactured home shown on the tax arrears list (MGA, s. 436.08). |
| 31-Aug | Organizational Meetings | Last Day for Organizational Meeting - Summer Villages | Last day for a summer village council to hold an organization meeting (MGA, s. 192(2). |
| 31-Aug | Grants | 911 Grant - SFE Reporting | The 9-1-1 Program Statement of Funding and Expenditures (SFE) are due on the last business day of August each year. |
| 15-Sep | Grants | Watershed Resiliency and Restoration Program Application Deadline | The Watershed Resiliency and Restoration Program applications are due September 15th for funding in the following year. Program guidelines and application form are at the following link: https://www.alberta.ca/watershed-resiliency-and-restoration-program |
| 29-Sep | Requisitions | 3rd Quarter School Support | Municipalities must submit the third quarterly installment for the Alberta School Foundation Fund (Education Act, s. 167). |
| 30-Sep | Grants | FSTP Grant Application Deadline | Fire Services Training Program (FSTP) applications are due September 30th for funding in the following year. Program guidelines and application form are at the following link: https://www.alberta.ca/fire-services-training-grant |
| 01-Oct | Grants | ACP deadline - Municipal Intern Program | The last day for municipalities and intermunicipal planning agencies to submit an application to host an intern (administrator, finance officer or land use planner) in the 2024 Municipal Internship Program. |
| 02-Oct | Grants | ACP deadline - Intermunicipal Collaboration | Deadline to submit application for the Intermunicipal Collaboration stream of the Alberta Community Partnership grant program. Please see: alberta.ca/albertacommunity-partnership for grant guidelines and how to apply. |
| 30-Oct | Organizational Meetings | Last Day for Organizational Meeting - Municipalities | Last day for municipalities to hold an organizational meeting. See section 192 of the Municipal Government Act (MGA). |
| 31-Oct | Assessment Preparation | Following Year Assessment - Designated Industrial Property | New linear property and new designated industrial property improvements for "manufacturing or processing operation" and "used for the storage of materials manufactured" that are operational before October 31st are to be included in the related assessment from the Province. See section 291 of the MGA. |
| 01-Nov | Tax & Assessment | Equalized Assessment Report | Minister must send to each municipality annually, not later than November 1, a report of all the equalized assessments prepared. See section 320 of the MGA. |
| 30-Nov | Grants | STIP Grant Application Deadline | Strategic Transportation Infrastructure Program (STIP) applications are due November 30th for funding in the following year. The STIP Program includes the following components: Local Road Bridge Program (LRB), Resource Road Program (RRP), Community Airport Program (CAP), and the Local Municipal Initiative (LMI). Program guidelines and application form are at the following link: https://www.alberta.ca/stip |
| 30-Nov | Grants | W4L Grant Application Deadline | Water for Life (W4L) applications are due November 30th for funding in the following year. Program guidelines and application form are at the following link: https://www.alberta.ca/water-life-program |
| 30-Nov | Grants | AMWWP Grant Application Deadline | Alberta Municipal Water/Wastewater Partnership (AMWWP) applications are due November 30th for funding in the following year. Program guidelines and application form are at the following link: https://www.alberta.ca/amwwp-apply |
| 01-Dec | Tax & Assessment | Equalized Assessment Appeal | Last day for a municipality to appeal to the Land and Property Rights Tribunal the amount of an equalized assessment in the year in which the equalized assessment is prepared, if the Minister has sent the report by November 1. See section 320 of the MGA. Otherwise, the deadline is 30 days from the date the Minister sends the report. See section 321 of the MGA. |
| 29-Dec | Requisitions | 4th Quarter School Support | Municipalities must submit the 4th quarterly installment to the Alberta School Foundation Fund or to a board. See section 162 of the Education Act. |
| 31-Dec | Reporting | Interim Operating and Capital Budget | Last day to pass an interim operating and capital budget for the next fiscal year. See Section 242 and 245 of the MGA. |
| 31-Dec | Other | ARO Adoption | In August 2018, the Public Sector Accounting Board released a new public sector accounting standard, PS 3280, Asset Retirement Obligations (ARO). This section takes effect for fiscal years beginning on or after April 1, 2022, which means that reporting year ending December 31, 2023, will be the first year impacted. The application of Section PS 3280 will relate to all public sector entities following Public Sector Accounting Standards. |
| 31-Dec | Assessment Preparation | Following Year Assessment - Physical Changes and Condition | Each assessment must reflect the characteristics and physical condition of the property on December 31 of the year prior to the year in which a tax is imposed (in the year proceeding the tax year). See section 289(2) of the MGA. |
| Variable | Tax & Assessment | Assessment Notice Date | An Assessment Notice must be sent at least 7 days prior to the Notice of Assessment Date. See section 310(3) and 337 of the MGA. |
| Variable | Tax & Assessment | Earliest Penalty on Current Taxes | Earliest date a penalty can be imposed for non-payment of taxes from current year is no sooner than 30 days after the tax notice is sent out. See section 344(3) of the MGA. |
| Variable | Tax & Assessment | Assessment Appeal - Complaint Deadline | The assessment “complaint deadline” means 60 days after the notice of assessment date set under section 308.1 or 324(2)(a.1). See section 284(4) of the MGA. |
| Variable | Tax Recovery | Advertisement of Public Auction of Lands - Alberta Gazette | The Public Action must be advertised one issue of The Alberta Gazette, not less than 40 days and not more than 90 days before the date on which the public auction is to be held. See section 421(1)(a) of the MGA. |
| Variable | Tax Recovery | Advertisement of Public Auction of Lands - Local | The Public Action must be advertised one issue of a newspaper having general circulation in the municipality, not less than 10 days and not more than 20 days before the date on which the public auction is to be held. See section 421(1)(a) of the MGA. |
| Variable | Tax Recovery | Advertisement of Public Auction of Manufactured Homes - Local | The Public Action must be advertised one issue of a newspaper having general circulation in the municipality, not less than 10 days and not more than 30 days before the date on which the public auction is to be held.. See section 436.12(1) of the MGA. |
| Variable | Tax Recovery | Public Auction informing Owners - Lands | Not less than 4 weeks before the date of the public auction, the municipality must send a copy of the advertisement referred to in section 421(1)(a) of the MGA to the owners of each parcel and person(s) with an interest or encumbrances on title. See section 421(4) of the MGA. |
| Variable | Tax Recovery | Linear Properties - Tax Arrears | Tax Arrears means taxes that remain unpaid after the Period for Payment; in respect of tax imposed on linear property, machinery and equipment or property referred to in section 304(1)(f), the 120 days following the sending of the tax notice by the municipality. See section 437 of the MGA. |
About Us
GFOA Alberta is a professional organization whose purpose is to enhance the practice of governmental finance in the Province of Alberta. Our objectives include:
- Promote networking opportunities for all government finance officials within all levels of government
- Support and promotion of Provincial, Canadian and International GFOA Conferences and training programs
- Communication with membership on financial issues
- Liaison with Municipal Affairs
- Enhance the profile of GFOA Alberta.
Our Association is affiliated with the International Government Finance Officers Association (GFOA) and maintains contact with its staff to promote training opportunities and participation in annual international GFOA conferences.
Quick Connect to GFOA Alberta
Quick Connect to GFOA Alberta
About Us
GFOA Alberta is a professional organization whose purpose is to enhance the practice of governmental finance in the Province of Alberta. Our objectives include:
- Promote networking opportunities for all government finance officials within all levels of government
- Support and promotion of Provincial, Canadian and International GFOA Conferences and training programs
- Communication with membership on financial issues
- Liaison with Municipal Affairs
- Enhance the profile of GFOA Alberta.
Our Association is affiliated with the International Government Finance Officers Association (GFOA) and maintains contact with its staff to promote training opportunities and participation in annual international GFOA conferences.