Carbon levy rates
| Types of Fuel |
Carbon levy rate for 2017 |
Carbon levy rate for 2018 and subsequent years |
Conversion Factor |
|---|---|---|---|
| Aviation gas | 4.98 ¢/L | 7.47 ¢/L | |
| Aviation jet fuel | 5.17 ¢/L | 7.75 ¢/L | |
| Bunker fuel | 6.36 ¢/L | 9.55 ¢/L | |
| Butane | 3.56 ¢/L | 5.34 ¢/L | 1 L = 0.02844 GJ |
| Coal coke | $63.59 /tonne | $95.39 /tonne | |
| Coke oven gas | 1.40 ¢/m³ | 2.10 ¢/m³ | |
| Diesel | 5.35 ¢/L | 8.03 ¢/L | 1 L = 0.84 kg |
| Ethane | 2.04 ¢/L | 3.06 ¢/L | 1 L = 0.017222 GJ |
| Gas liquids | 3.33 ¢/L | 4.99 ¢/L | |
| Gasoline | 4.49 ¢/L | 6.73 ¢/L | |
| Heating distillate oil | 5.51 ¢/L | 8.27 ¢/L | |
| Heavy fuel oil | 6.35 ¢/L | 9.53 ¢/L | |
| High heat value coal | $44.37 /tonne | $66.56 /tonne | |
| Kerosene | 5.14 ¢/L | 7.71 ¢/L | 1 L = 0.80 kg |
| Locomotive diesel | 5.94 ¢/L | 8.90 ¢/L | |
| Low heat value coal | $35.39 /tonne | $53.09 /tonne | |
| Methanol | 2.18 ¢/L | 3.26 ¢/L | 1 L = 0.7961 kg |
| Naphtha | 4.49 ¢/L | 6.73 ¢/L | 1 L = 0.76 kg |
| Natural gas | $1.011 /GJ | $1.517 /GJ | See below |
| Raw gas | $1.15 /GJ | $1.72 /GJ | See below |
| Pentanes plus / condensate | 3.82 ¢/L | 5.73 ¢/L | 1 bbl = 0.158 91 m³ |
| Propane | 3.08 ¢/L | 4.62 ¢/L | 1 L = 0.02531 GJ 1 L = 0.51 kg 1 kg = 1.96 L 1 lb = 0.89 L |
| Refinery gas | 3.77 ¢/m³ | 5.65 ¢/m³ | |
| Refinery petroleum coke | $63.86 /tonne | $95.79 /tonne | |
| Upgrader petroleum coke | $58.50 /tonne | $87.75 /tonne |
Units of measure
For the purpose of calculating the amount of carbon levy payable on a particular type of fuel, the rates set out above are stated in certain units of measure (L, tonne, m³; or GJ), depending on the type of fuel. The respective unit of measure must be used at the time the carbon levy payable is calculated, reported and remitted to Alberta. Persons required to report and remit an amount of carbon levy payable on a type of fuel that is ordinarily measured in a unit of measure different than the unit of measure set out in the respective rate may convert that unit of measure using the relevant conversion factor provided above.
The carbon levy rates apply to a liquid and a gas when taken at standard reference conditions.
Standard reference conditions are as follows:
- for a gas, a temperature of 15°C or (59°F) and an atmospheric pressure of 101.325 kilopascals (kPa), and
- for a liquid, a temperature of 15°C (or 59°F)
Conversion factors for natural gas and raw gas
For the purpose of calculating the amount of carbon levy payable on natural gas and raw gas, the volumes of natural gas and raw gas subject to carbon levy must be in GJ. The conversion from volume to energy is based on the higher heating value (HHV) of the fuel (also known as gross calorific value).
1. Site specific conversion from mass or volume
Where available, either from direct measurement or upon request from the fuel supplier, site specific gas heating values and the standard conditions specified in the Climate Leadership Act must be used to convert from other units of measure to GJ.
The heating value stated on the gas sample analysis from the respective gas stream should be used.
Where the heating value is provided in other units, the conversion table should be used.
Where multiple measurements are available in a period, the volume weighted average heating value should be used.
2. Standard heating value
If composition data is unavailable for existing data or from the natural gas supplier, the following conversion may be used:
1000 m³ = 37.4 GJ
3. Conversion factors for heating values
The table at the link below lists the conversion factors for energy measurement, including the appropriate number of significant figures authorized for use in trade measurement in Canada.
Section 6(2) of the Electricity and Gas Inspection Regulations (Canada) define the Btu-60.5, while sections 41 through 44 stipulate that the only 2 units of measurement authorized for use in Canada for the sale of natural gas are the units of Btu-60.5 and the joule.
These conversion factors are needed when the readings (or readouts) of gas analyzers and chromatographs are in units other than the legal units of joule or Btu-60.5 Can.
- Conversion factors for gas heating values (Measurement Canada GS-ENG-07-08)
- Download the table (PDF, 49 KB)
Corporate income tax rates
The following table provides current and historic Alberta corporate income tax rates and effective dates.
| Effective dates |
General Corporate Tax Rate |
Small Business Rate |
Small Business Deduction (SBD) |
Manu- facturing and Processing (M&P) * |
Annual Business Limit/Small Business Threshold |
Threshold as Multiple of $200k Base Amount |
|---|---|---|---|---|---|---|
| Current (effective January 1, 2017) | 12% | 2% | 10% | n/a | $500,000 | 250% |
| July 1, 2015 - December 31, 2016 | 12% | 3% | 9% | n/a | $500,000 | 250% |
| April 1, 2009 - June 30, 2015 | 10% | 3% | 7% | n/a | $500,000 | 250% |
| April 1, 2008 - March 31, 2009 | 10% | 3% | 7% | n/a | $460,000 | 230% |
| April 1, 2007 - March 31, 2008 | 10% | 3% | 7% | n/a | $430,000 | 215% |
| April 1, 2006 - March 31, 2007 | 10% | 3% | 7% | n/a | $400,000 | 200% |
| April 1, 2004 - March 31, 2006 | 11.5% | 3% | 8.5% | n/a | $400,000 | 200% |
| April 1, 2003 - March 31, 2004 | 12.5% | 4% | 8.5% | n/a | $400,000 | 200% |
| April 1, 2002 - March 31, 2003 | 13% | 4.5% | 8.5% | n/a | $350,000 | 175% |
| April 1, 2001 - March 31, 2002 | 13.5% | 5% | 8.5% | n/a | $300,000 | 150% |
| January 1, 2000 - March 31, 2001 | 15.5% | 6% | 9.5% | 1% | $200,000 | 100% |
* discontinued April 1, 2001
Fuel tax rates
The following table provides current and historic Alberta fuel tax rates and effective dates. Rates listed are per litre. Fuel tax applies on the volume of fuel, including additives.
| Effective dates |
Aviation Gas and Jet Fuel |
Gasoline (All Grades) * |
Diesel (All Grades) * |
Ethanol and Biodiesel |
Liquid Petroleum Gas (LPG) * |
Loco- motive * |
Bunker Fuel, Kerosene, Methanol, Condensate * |
|---|---|---|---|---|---|---|---|
| Current (effective November 1, 2015) |
$0.015 | $0.13 | $0.13 | $0.13 | $0.094 | $0.055 | $0.13 |
| March 27, 2015 - October 31, 2015 | $0.015 | $0.13 | $0.13 | $0.13 | $0.094 | $0.015 | $0.13 |
| April 1, 2007 - March 26, 2015 | $0.015 | $0.090 | $0.090 | $0.090 | $0.065 | $0.015 | $0.090 |
| May 1, 2001 - March 31, 2007 | $0.015 | $0.090 | $0.090 | - | $0.065 | $0.015 | - |
| January 1, 2000 - April 30, 2001 | $0.015 | $0.090 | $0.090 | - | $0.065 | $0.030 | - |
* Fuel tax rate table - notes:
Gasoline and Diesel (all grades)
- Tax on marked gasoline and marked diesel sold in Alberta is $0.04.
Liquid petroleum gas (LPG)
- Every distributor of LPG currently pays this tax on LPG delivered into a dispensing system capable of being used to dispense LPG for motive use.
Locomotive
- Locomotive fuel tax is based on consumption in Alberta and payable by the railway.
Bunker fuel, kerosene, methanol, condensate
- If used by a consumer to generate motive power with an internal combustion or turbine engine.
- There is no tax if the product is used for heating or other non-motive purposes.
Natural gas is not taxed under the Fuel Tax Act.
Tobacco tax rates
The following table provides current and historic Alberta tax rates and effective dates for tobacco products.
| Effective dates |
Cigarettes or Tobacco Sticks * |
Loose Tobacco | |||
|---|---|---|---|---|---|
| Per Cigarette or Tobacco Stick |
Package of 25 |
Carton (8 pkgs) |
Per Gram |
Per 200 Grams |
|
| Current (effective October 28, 2015) |
25 cents | $6.25 | $50.00 | 37.5 cents | $75.00 |
| March 27, 2015 - October 27, 2015 |
22.5 cents | $5.63 | $45.00 | 33.75 cents | $67.50 |
| April 8, 2009 - March 26, 2015 |
20 cents | $5.00 | $40.00 | 30 cents | $60.00 |
| April 20, 2007 - April 7, 2009 |
18.5 cents | $4.63 | $37.00 | 18.5 cents | $37.00 |
| March 20, 2002 - April 19, 2007 |
16 cents | $4.00 | $32.00 | 16 cents | $32.00 |
| January 1, 2000 - March 19, 2002 |
7 cents | $1.75 | $14.00 | 4 cents | $8.00 |
* Tobacco sticks began to be listed effective March 20, 2002; they were incorporated into legislation with the Tobacco Tax Regulation effective October 5, 2004. Tobacco sticks may be sold in packages of 20 or 25 sticks or cartons containing 200 sticks.
Cigar tax rates
For the current definition of "taxable price" see Information Circular TTA-8, Alberta Tobacco Tax Rates.
| Effective dates | Rate (percentage of the "taxable price" of the cigar) |
Minimum Tax Per Cigar |
Maximum Tax Per Cigar |
|---|---|---|---|
| Current (effective October 28, 2015) |
129% | 25 cents | $7.83 |
| March 27, 2015 - October 27, 2015 |
116% | 22.5 cents | $7.05 |
| April 8, 2009 - March 26, 2015 |
103% | 20 cents | $6.27 |
| April 20, 2007 - April 7, 2009 |
95% | 17.5 cents | $5.80 |
| August 1, 2003 - April 19, 2007 |
95% | 15 cents | $5.00 |
Tourism levy rates
The following table provides the current Alberta tourism levy rate and historic hotel room tax rate and effective dates. The Hotel Room Tax was replaced by the Tourism Levy, effective April 1, 2005.
| Effective dates | Tourism Levy / Hotel Room Tax |
|---|---|
| Current (effective April 1 2005) |
4% tourism levy |
| January 1, 2000 - March 31, 2005 |
5% hotel room tax |
TRA prescribed interest rates
The following table provides the prescribed debit (DR) and credit (CR) interest rates from 2000 to the current calendar year.
If you require the interest rates for years prior to 2000, please contact Tax and Revenue Administration (TRA).
| Year | First Quarter | Second Quarter | Third Quarter | Fourth Quarter |
|---|---|---|---|---|
| 2019 | DR - 5.5% CR - 1.0% |
|||
| 2018 | DR - 4.5% CR - 0.5% |
DR - 5.5% CR - 1.0% |
DR - 5.5% CR - 1.0% |
DR - 5.5% CR - 1.0% |
| 2017 | DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
| 2016 | DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
| 2015 | DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
| 2014 | DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
| 2013 | DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 5.5% CR - 1.0% |
| 2012 | DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
| 2011 | DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
| 2010 | DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
| 2009 | DR - 5.5% CR - 1% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
DR - 4.5% CR - 0.5% |
| 2008 | DR - 7.5% CR - 2% |
DR - 7.5% CR - 2% |
DR - 6.5% CR - 1.5% |
DR - 6.5% CR - 1.5% |
| 2007 | DR - 8.5% CR - 2.5% |
DR - 8.5% CR - 2.5% |
DR - 8.5% CR - 2.5% |
DR - 8.5% CR - 2.5% |
| 2006 | DR - 6.5% CR - 1.5% |
DR - 7.5% CR - 2% |
DR - 7.5% CR - 2 % |
DR - 8.5% CR - 2.5% |
| 2005 | DR - 6.5% CR - 1.5% |
DR - 6.5% CR - 1.5% |
DR - 6.5% CR - 1.5% |
DR - 6.5% CR - 1.5% |
| 2004 | DR - 6.5% CR - 1.5% |
DR - 6.5% CR - 1.5% |
DR - 5.5% CR - 1% |
DR - 6.5% CR - 1.5% |
| 2003 | DR - 6.5% CR - 1.5% |
DR - 6.5% CR - 1.5% |
DR - 7.5% CR - 2% |
DR - 6.5% CR - 1.5% |
| 2002 | DR - 6.5% CR - 1.5% |
DR - 5.5% CR - 1% |
DR - 6.5% CR - 1.5% |
DR - 6.5% CR - 1.5% |
| 2001 | DR - 9.5% CR - 3% |
DR - 9.5% CR - 3% |
DR - 8.5% CR - 2.5% |
DR - 8.5% CR - 2.5% |
| 2000 | DR - 8.5% CR - 2.5% |
DR - 9.5% CR - 3% |
DR - 9.5% CR - 3% |
DR - 9.5% CR - 3% |
Notes
- Debit interest rates apply to programs under the Alberta Corporate Tax Act, Fuel Tax Act, Climate Leadership Act, Tobacco Tax Act and Tourism Levy Act, as well as the Health Cost Recovery program. Credit interest rates apply to programs under the Alberta Corporate Tax Act.
- For purposes of the International Fuel Tax Agreement, the debit interest rate is 4%.
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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