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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.
Repeal of the carbon levy
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As a result, all Alberta carbon levy exemptions are no longer applicable, and all carbon levy exemptions are cancelled effective at the end of the day on May 29, 2019.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).
Aviation fuel refers to aviation gas and aviation jet fuel.
Aviation fuel consumers (users) who were:
- approved for a carbon levy exemption certificate for aviation gas or aviation jet fuel; and
- operate an aircraft for a commercial purpose
were required to register, report and remit the carbon levy on a monthly basis.
Aviation fuel users that did 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 between January 1, 2017 and May 29, 2019 – 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 (between January 1, 2017 and May 29, 2019) 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
- 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
Between January 1, 2017 and May 29, 2019, aviation fuel users could purchase aviation fuels exempt from the carbon levy who:
- operated an aircraft for a commercial purpose; and
- presented at the time of purchase:
- a valid carbon levy exemption certificate
- federal documentation establishing eligibility to purchase aviation fuels exempt of excise tax on international flights.
Between January 1, 2017 and May 29, 2019, aviation fuel users that operated an aircraft for a commercial purpose for flights that either begin or arrive at a location outside of Alberta, were eligible for a carbon levy certificate.
Aviation fuel sellers that were approved for a carbon levy exemption certificate for aviation fuel should have:
- completed the Aviation Fuels Carbon Levy Remitter Return on a monthly basis; and
- remitted the carbon levy payable on flights or segments of flights that departed and arrived at a location in Alberta.
Electronic signatures allowed
In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA. To add a digital signature, the form must first be downloaded or opened as a PDF.
To submit your forms
Complete your forms and submit them to TRA.
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
- File your Aviation Fuels Remitter Return online using TRACS.
- See the Aviation Fuels Carbon Levy Remitter Return Instruction Guide (PDF, 322 KB).
- Print the confirmation page for your records.
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
- Complete form AT5134 – Carbon Levy Claimant Registration – Aviation Fuel User (PDF, 1.4 MB).
Step 2: Submit your application
- Submit 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
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.
- TRA-1R1 – An Introduction to Tax and Revenue Administration (March 2018)
- TRA-2 – TRA Fairness and Service Pledge (July 2018)
- TRA-3 – Alberta Commodity Tax Acts – Voluntary Disclosures (November 2018)
- CL-1 – Overview of Carbon Levy on Fuel (December 2016)
- CL-AV-1 – Aviation Fuels – Registration, Payable, Filing and Remittance (December 2016)
- CL-AV-4 – Aviation Fuels – Refunds and Rebates (December 2016)
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.
- Vol. 11 No. 14 – Repeal of the Carbon Levy (May 2019)
- Aviation Fuels Carbon Levy Remitter Return Instruction Guide (PDF, 322 KB) (January 2018)
If you have trouble opening fillable PDF forms, see the form instructions.
- AT5134 – Carbon Levy Claimant Registration – Aviation Fuel User (PDF, 1.4 MB) (May 2020)
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To submit forms
Complete your forms and email or fax them to:
Email: [email protected]
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