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.
Tax and Revenue Administration (TRA) administers the Fuel Tax Act, which currently provides for the:
- collection of fuel taxes
- refund or rebate of fuel tax to eligible fuel sellers and consumers
Fuel tax information
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.
The fuel tax rates are as follows (see current and historical fuel tax rates on different types of fuel):
| Fuel type | Tax rate |
|---|---|
| Gasoline | 13 cents per litre |
| Diesel | 13 cents per litre |
| Propane / Liquid Petroleum Gas (LPG) | 9.4 cents per litre |
| Aviation Gas and Aviation Jet Fuel | 1.5 cents per litre |
| Ethanol and Biodiesel | 13 cents per litre |
| Locomotive | 5.5 cents per litre |
Legislation
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
To submit forms
Please note: forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to:
Tax and Revenue Administration
Alberta Treasury Board and Finance
9811 109 Street NW
Edmonton, Alberta T5K 2L5
Fax: 780-427-0348
To 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: tra.revenue@gov.ab.ca