Closed
Source verified July 11, 2026
Provincial Education Requisition Credit
Municipal tax credit for uncollectable property taxes
Funding available
Up to 35% of project cost
Deadline
Open continuously
Location
Alberta, Canada
Overview
Provincial Education Requisition Credit supports Alberta municipalities with an education property tax credit for uncollectable education property taxes on delinquent oil and gas properties, with a maximum annual credit limit of $3 million. Eligible claims require properties that cannot pay and supporting council motions, forms, and notices.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- No objectives are currently available
Eligible Funding
- Up to 35% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Alberta
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Documents Needed
- Completed application form
- Property details form, saved as an Excel document
- A motion from council confirming the property taxes have been expensed as bad debt or confirming the PERC application
- Supporting journal entry demonstrating the property taxes have been expensed as bad debt
- Assessment notices for all properties associated with the application
Official resources
Eligibility
Who is eligible?
- All municipalities in Alberta are eligible applicants.
- Eligible municipalities include any city, town, village, summer village, specialized municipality, municipal district, improvement district, special area, or the Townsite of Redwood Meadows Administration Society.
How to apply
- Read the Property Tax Credit Guidelines first and follow the instructions to complete and submit the application form.
- Use the application form available online under Provincial Education Requisition Credit.
- Submit signed application forms and supporting documentation by email to TaxProgramDelivery@gov.ab.ca.
Processing and Agreement
- MA staff will review the application and communicate the outcome in writing.
- If successful, the PERC credit will be applied to a future education property tax requisition invoice.
- If uncollectable taxes are later recovered in whole or in part, the municipality must report this to MA and remit the recovered amounts.
- Supporting documents must be kept for three years after submission.
Contacts
Frequently Asked Questions about the Provincial Education Requisition Credit Program
What is the Provincial Education Requisition Credit?
Provincial Education Requisition Credit supports Alberta municipalities with an education property tax credit for uncollectable education property taxes on delinquent oil and gas properties, with a maximum annual credit limit of $3 million. Eligible claims require properties that cannot pay and supporting council motions, forms, and notices.
How much funding can be received?
Provincial Education Requisition Credit Funds up to 35% of admissible expenses.
Who is eligible for the Provincial Education Requisition Credit program?
To be eligible for the Provincial Education Requisition Credit program, you must:
The applicant must be a municipality in Alberta.
The claim must concern uncollectable education property taxes on oil and gas properties or uncollectable DI Property Tax Requisitions.
The municipality must have written off the taxes as bad debt.
Who can I contact for more information about the Provincial Education Requisition Credit?
You can contact Alberta Municipal Affairs by email at taxprogramdelivery@gov.ab.ca or by phone at 780-422-7125.
Where is the Provincial Education Requisition Credit available?
The Provincial Education Requisition Credit program is available the province of Alberta.
Is the Provincial Education Requisition Credit a grant, loan, or tax credit?
Provincial Education Requisition Credit is a Tax Credits
Who are the financial supporters of the Provincial Education Requisition Credit?
Provincial Education Requisition Credit is funded by Alberta Municipal Affairs