Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. Fuel sellers are expected to comply with the changes set out in the Bill.

As a result, all Alberta carbon levy exemptions are no longer applicable, and all carbon levy exemptions are cancelled effective at the end of the day on May 29, 2019.

Contact Canada Revenue Agency (CRA) if you have questions related to the federal fuel charge under the Greenhouse Gas Pollution Pricing Act (Canada).

Overview

Aviation fuel refers to aviation gas and aviation jet fuel.

Aviation fuel consumers (users) who are:

  • approved for a carbon levy exemption certificate for aviation gas or aviation jet fuel; and
  • operate an aircraft for a commercial purpose

must register, report and remit the carbon levy on a monthly basis.

Aviation fuel users that do not have an exemption certificate for either aviation gas or aviation jet fuel – but the fuel was used in a flight or segment of a flight that is not subject to the carbon levy – can apply for a rebate per calendar quarter.

If you are an aviation fuel seller, see Carbon levy – Information for sellers: transportation and other fuels.

Carbon levy exemption, remittance and rebate

Flights that are exempt from the carbon levy

Aviation fuel is exempt from the carbon levy when used by a recipient for a flight or segment of a flight that:

  • departs from a location in Alberta if the first scheduled arrival on the flight is located outside of Alberta, and the flight is made for a commercial purpose

OR

  • arrives at a location in Alberta if the flight is arriving from a location outside of Alberta, and the flight is made for a commercial purpose.

Eligible aviation fuel users

Aviation fuel users can purchase aviation fuels exempt from the carbon levy who:

  • operate an aircraft for a commercial purpose; and
  • present at the time of purchase:
  • a valid carbon levy exemption certificate

OR

  • federal documentation establishing eligibility to purchase aviation fuels exempt of excise tax on international flights.

Exemption certificate

Aviation fuel users that operate an aircraft for a commercial purpose for flights that either begin or arrive at a location outside of Alberta, may apply for a carbon levy exemption.

Aviation fuel sellers that are approved for a carbon levy exemption certificate for aviation fuel must:

  • complete the Aviation Fuels Carbon Levy Remitter Return on a monthly basis; and
  • remit the carbon levy payable on flights or segments of flights that departed and arrived at a location in Alberta.

Form instructions

Trouble opening or completing fillable PDF forms?

Fillable PDF forms do not open properly on some mobile devices and web browsers. If the form doesn't open, or you can't complete the form, or you see a "please wait" message, follow these steps to complete and save fillable forms from Tax and Revenue Administration (TRA):

  1. Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
  2. Launch Adobe Reader.
  3. Open the PDF from within Adobe Reader. You can now fill and save your form.

To submit your forms

Forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to TRA.

How to apply for the exemption certificate

Step 1: Fill out the application

Step 2: Submit your application

  • Bring, mail or fax your completed application to TRA.

Step 3: Receive decision letter

  • If approved, you will receive a letter and exemption certificate indicating your exemption number and Business Identification Number (BIN).

Step 4: Register for TRACS (TRA Client Self-Service)

How to file a return

An Aviation Fuels Remitter Return is due on or before the 28th day of the month following the period end. You will be charged a penalty if you file your return late.

Step 1: Complete your return

Step 2: Remit the levy collected and view the Notice of Assessment

  • Remit the levy owing on or before the 28th day of the month following the period end.
  • Interest will be charged on late remittances and will continue to accrue until the balance is paid in full.
  • If there were changes made to your return or a balance is owing, a notice of assessment will be available in your TRACS account under View Assessments.

How to pay

How to get your rebate

Aviation fuel users that do not have an exemption certificate can apply for a rebate on fuel used in eligible flights.

Information for claimants

How to register as a claimant

Step 1: Fill out the registration form

Step 2: Submit your application

  • Bring, mail or fax your completed form to TRA.

Step 3: Receive decision letter

  • If approved, you will receive a letter indicating your Business Identification Number (BIN).

How to file a rebate claim

Bill 1, An Act to Repeal the Carbon Tax, was introduced in the Alberta Legislature on May 22, 2019. Alberta will begin administering the changes set out in the Bill effective immediately at the beginning of the day on May 30, 2019.

A claim for a rebate of carbon levy paid on aviation fuel used in eligible flights must be received by TRA not later than 2 years from the end of the year in which the eligible flight occurred. The claim is filed on a calendar quarter (January to March, April to June, July to September, and October to December) basis as needed.

Step 1: Complete your claim

  • Submit your Carbon Levy Aviation Fuel User claim online using TRACS.
  • Print the confirmation page for your records.

Step 2: Receive your rebate

  • Receive your refund by direct deposit. If there were changes made to your claim, a letter of assessment will be made available in TRACS under ‘View Assessments”.

How to set up direct deposit

  • Login to your TRACS account
  • Select “Manage Direct Deposit”
  • Enter your banking information and contact information
  • Click “Submit”

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.

  • submit a claim
  • confirm receipt of submitted returns
  • view status of prior assessments, financial details and notices of assessment and reassessment (if applicable)
  • access financial information and view account period balances
  • update address and contact information
  • delegate account access to other employees or authorized individuals
  • set up direct deposit for carbon levy refunds
  • complete a notice of objection
  • submit documents

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

Publications and forms

Information circulars

These documents discuss procedural matters and administrative policies and practices for programs administered by TRA. They are updated as necessary and a revision number assigned.

Special notices

These documents are used to announce changes to the legislation administered by TRA, or changes to administrative policies and practices carried out by TRA. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications, such as information circulars or web content.

Instruction guides

Forms

If you have trouble opening fillable PDF forms, see the form instructions.

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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: 780-644-4144

To connect with Tax and Revenue Administration

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-644-4300
Toll free: 310-0000 before the phone number (in Alberta)
Email: tra.carbonlevy@gov.ab.ca