How to file the Alberta AT1 when the corporation is exempt from filing in ProFile

Starting with ProFile release 2025.5.0 (R5), you can transmit an Alberta AT1 return even when the corporation meets the AT1 filing exemption criteria. This article explains when you'd want to do that and how the new option works.

Symptom

The federal T2 return files successfully, but the AT1 (Alberta) return doesn't transmit. In prior tax years, the workaround was to de-select one of the conditions for the AT1 exempt from filing status to force the EFILE — which meant declaring a status on the return that wasn't accurate.

Why this happens

Corporations that meet the Alberta AT1 filing exemption criteria (all AExempt questions answered Yes) couldn't transmit the AT1 via Net File, even when they wanted or needed to file it.

Resolution

Starting with release 2025.5.0 (R5), a new option is available on the AT100 form: File even if exempt from filing AT1?

• Answer Yes — the AT1 is filed regardless of exemption status.
• Answer No (the default) — the AT1 is filed only if the corporation isn't exempt. If it's exempt, it won't be filed.

This eliminates the need for the old workaround of manually toggling the exemption checkbox to force filing.

Filing a loss carry back for an exempt corporation

If an exempt corporation wants to apply a loss carry back from the exempt year, AT1 Schedule 10 (Alberta Loss Carry-back Application) is required. It's best to Net File the full AT1 with AT1 Schedule 10 included.

Before release 2025.5.0, an exempt corporation couldn't Net File the AT1 at all, for the same reason described above. Now, answering Yes to File even if exempt from filing AT1? forces the AT1 to file for that year, regardless of the exemption status, so the Schedule 10 can be transmitted with it.