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.

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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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