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Business tax

Business Tax Consolidation – business tax eliminated in 2019

Business tax has been phased out through a gradual transfer of the business tax revenues to the non-residential property tax.  For more information, visit Business Tax Consolidation (BTC).

All unpaid business tax from prior years is overdue and must be paid immediately. Contact Credit and Collections at 403-268-2507 to make payment arrangements.

Unpaid tax and penalties accrued from previous years will continue to be charged an arrears penalty of 1% of the outstanding balance on the first day of each month until the tax arrears are paid in full.

Business tax accounts with outstanding balances are referred to Credit and Collections. If satisfactory payment arrangements are not made, a Distress Warrant (Seizure of Assets) may be issued and removal action may be considered.

Business tax payment

Business tax payment – Payment options.

Business tax penalties and service charges - Starting January 1, a penalty of 1% of any unpaid taxes from previous years (tax arrears) is added on the first day of each month. Non-receipt of a business tax bill will not exempt you from late payment penalties.

Business tax collection - Contact a Collection Officer to make payment arrangements for unpaid business taxes.

​​​​​​​​​​​​​​​​​​​Historical business tax levy​


Business Improvement Area​​ (BIA) tax will continue to be billed on any business that occupies space in one of the 12 Calgary BIAs.