Fuel tax – Overview

Overview

In Alberta, generally fuel tax is reported and remitted by refiners and large wholesalers, who are designated as full direct remitters. The full direct remitter recovers the fuel tax when the fuel is sold, tax-included, to the next entity in the distribution chain.

The purchase of fuel, tax-included, and the recovery of the fuel tax when the fuel is resold, continues until the fuel is sold to a consumer. The consumer pays the fuel tax, which is included in the price at the pump.

Administration

Tax and Revenue Administration (TRA) administers the Fuel Tax Act, which provides for the:

• collection of fuel taxes
• refund or rebate of fuel tax to eligible fuel sellers and consumers

Fuel tax information

• fuel sellers
• consumers

Fuel tax rates

Alberta’s fuel tax is applied to purchases of fuel, including gasoline, diesel, propane (for motive purposes), aviation fuel, locomotive fuel and renewable fuels.

For fuel tax rates, see current and historical fuel tax rates on different types of fuel.

Submitting electronically

Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. To add a digital signature, the form must first be downloaded or opened as a PDF.

For more information, see TRA online services.

View and maintain your information

Tax and Revenue Administration (TRA) is no longer processing phone or email requests for basic account information.

Account owners or their representatives can access most of the information related to their account in Tax and Revenue Administration Client Self-Service (TRACS) portal. TRA Client Self-Service (TRACS) is a secure online system for authorized Tax and Revenue Administration (TRA) clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

• file a return / claim
• view reports
• manage direct deposit
• submit documents
• confirm receipt and completion of submitted returns
• view status of prior assessments, financial details and notices of assessment and reassessment
• access financial information and view account period balances
• update address and contact information
• delegate account access to other employees or authorized individuals
• check installment balances
• get copies of Notice of (Re)Assessments.

Complete the TRACS Enrolment Request to enrol in TRACS. See TRACS for instructions.

For more information, see TRA online services.

Legislation

• Fuel Tax Act and Regulations

Maintain your account in TRACS

TRA Client Self-Service (TRACS) is a secure online system for authorized Tax and Revenue Administration (TRA) clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

• file a return / claim
• view reports
• manage direct deposit
• submit documents
• confirm receipt and completion of submitted returns
• view status of prior assessments, financial details and notices of assessment and reassessment
• access financial information and view account period balances
• update address and contact information
• delegate account access to other employees or authorized individuals

For more details, instructional videos and to log in to your TRACS account, see TRACS information.

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Contact

Submit forms

Complete your forms and email or fax them to:

Email: [email protected]
Fax: 780-427-0348

Connect with Tax and Revenue Administration

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]