IMO, I think you need to call F & W for clarity. Or I would ask my MLA to find out the proper interpretation of the laws. Get it in writing. Might be the most accurate info you will find, unless a conservation officer knows their stuff.
A person can buy home tanning kits so I doubt there are many restrictions for tanning your own hides.
But....
This is an excerpt from the Wildlife Act.
http://www.qp.alberta.ca/documents/acts/w10.pdf
"
Section 5 - Taxidermy and tanning
63 A person shall not for gain or reward engage in taxidermy or
in the tanning of wildlife unless the person holds a permit
specifically authorizing the person to do so."
But then the Trapping Regulations say:
"
Sale of Wildlife.
In Alberta anyone may sell the following:
*processed (tanned or otherwise permanently preserved, but not dried, salted or frozen) skins of fur-bearing animals;
*black bear skins, provided they have been taken lawfully (black bear claws may only be sold if they remain attached to the whole skin);
*the skins of most animals, including skunk and raccoon, for which a licence is not required;
*skinned beaver carcasses including the tail; or
the claws, skulls and teeth of lawfully taken fur-bearing animals. "
It is confusing. The wildlife act says one thing and the trapping regs sort of say something different. I think you are going to need some kind of permit ...whether its a trappers licence or a taxidermy licence, or a tannery licence if you want to attempt this venture. Good luck.