The Alberta government has completed the first mailing of $400 provincial resource rebates cheques.

H&R Block Canada has prepared a guide to help Albertans make sure they qualify for the rebate.

If you are over 18, you must file a 2004 income tax return before Dec. 31, 2006. This includes taxpayers who were resident in another province at the end of 2004 but resident in Alberta on Sept. 1, 2005.

Taxpayers who filed their 2004 tax returns after the deadline or who have babies born in late 2005 may not receive their rebate cheque until supplementary runs begin in March 2006.

Taxpayers who have moved to Alberta since filing their 2004 tax returns must inform Canada Revenue Agency (CRA) of their change of address.

For children under 18 as of Dec. 31, 2005, the rebate cheque will be paid to the taxpayer who is registered as the primary caregiver for the Child Tax Benefit as of January 2006. If you are not already registered for the Child Tax Benefit, you must complete Form RC66 Canada Child Tax Benefit Application.

Taxpayers who are convicted of a crime and were in prison on Sept. 1, 2005 will not be entitled to the rebate.

The rebate cheques will be subject to deductions for amounts owed in respect to maintenance enforcement. Howver, there will be no deductions for other debts such as amounts owing to the CRA or outstanding student loans.

Tax preparation firm H&R Block Canada, headquartered in Calgary, prepares nearly 2 million tax returns annually.