Carbon levy – Information for fuel sellers

Information on carbon levy registration, reporting, paying and applying for a refund. The carbon levy is no longer in effect as of May 30, 2019.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 carbon levy reporting, remittance and refunds for natural gas sellers. The carbon levy is no longer in effect as of May 30, 2019.

Information for fuel producers and sellers on carbon levy registration, reporting, remittance and refunds. The carbon levy is no longer in effect as of May 30, 2019.

Information for entities that are eligible to buy and sell marked fuel in Alberta. The carbon levy is no longer in effect as of May 30, 2019.

Information about rebranding fuel, how to pay fuel tax and how to get a refund of fuel tax or carbon levy. The carbon levy is no longer in effect as of May 30, 2019.

The carbon levy, and the Lloydminster Competitive Adjustment Grant, were discontinued at the beginning of the day on 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 effective 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.

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 sellers 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