Notifications

COVID-19: State of public health emergency declared. Mandatory measures are in effect.

Carbon levy – Information for consumers

Information on carbon levy registration, reporting, paying, rebates and refunds. The carbon levy is no longer in effect as of May 30, 2019.

Services and information

Eligible consumers are exempt from fuel tax on fuel, and tobacco tax on tobacco, purchased as personal property on reserve.

Information on reporting, remitting and rebates of carbon levy for aviation fuel users. The carbon levy is no longer in effect as of May 30, 2019.

Alberta carbon levy exemptions are no longer applicable, and all carbon levy exemption certificates and licences are cancelled effective at the end of the day on May 29, 2019.

Information for farmers who purchase clear fuel for use in eligible farming operations or domestic heating. The carbon levy is no longer in effect as of May 30, 2019.

Information on remitting the fuel tax for entities that purchase and consume locomotive fuel in Alberta. The carbon levy is no longer in effect as of May 30, 2019.

COVID-19 response: TRA's online services and special notices

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As a result, all Alberta carbon levy exemptions are no longer applicable, and all carbon levy exemption certificates and licences are cancelled effective at the end of the day on May 29, 2019.

For more information related to direct remitters, licence or exemption certificate holders, see Special Notice Vol. 11 No. 14 – Repeal of the Carbon Levy.

Contact Tax and Revenue Administration (TRA) if you have any questions related to the administration of the carbon levy.

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

Introduction

Tax and Revenue Administration (TRA) administers the Climate Leadership Act and Regulation, which provides for the collection of Alberta carbon levy from January 1, 2017 to May 29, 2019, and the refund or rebate of carbon levy to eligible fuel sellers and consumers.

For more information, see the different topics for fuel consumers and remitters on this page.

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Contact

To submit forms

Complete your forms and email or fax them to:

Email: [email protected]
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: [email protected]