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 The carbon levy is no longer in effect as of May 30, 2019.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 The carbon levy is no longer in effect as of May 30, 2019.
  • Alberta carbon levy exemptions are no longer applicable, and all carbon levy exemption certificates and licences are cancelled effective at the end of the day on May 29, 2019.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 The carbon levy is no longer in effect as of May 30, 2019.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 The carbon levy is no longer in effect as of May 30, 2019.

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As a result, all Alberta carbon levy exemptions are no longer applicable, and all carbon levy exemption certificates and licences are cancelled effective at the end of the day on May 29, 2019.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

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