Overview
Consumers may be required to complete a consumer fuel tax return and submit it to Tax and Revenue Administration (TRA) when:
- they purchase fuel exempt or partially exempt and the fuel is subsequently used for an ineligible purpose
- the fuel was imported into Alberta in bulk
- the fuel was rebranded from a fuel with a lower tax rate to a fuel with a higher tax rate
Registration not required
Consumers are currently not required to register prior to completing and submitting a consumer fuel tax return.
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):
- Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
- Launch Adobe Reader.
- 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 file the return
A consumer fuel tax return must be received by TRA on or before the 28th day of the month following the month in which the fuel was imported, rebranded or used for an ineligible purpose. Consumer returns are only required to be filed when activity occurs.
Step 1: Fill out the return
- Complete the Consumer Fuel Tax Return (AT2080) (PDF, 291 KB).
Step 2: Submit your return
- Bring, mail or fax your completed return to TRA.
- You will be charged a penalty if you file your return late.
Step 3: Remit the amount owing
- Remit the amount owing (see Making payments).
- Interest will be charged on late remittances and will accrue until the balance is paid in full.
- If there were changes made to you return or a balance is owing, a notice of assessment will be mailed to you.
How to pay
- See Making payments
- Related: TRA prescribed interest rates
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.
Cross-program information circulars
- 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)
Fuel tax information circulars
- FT-1R1 – Overview of Fuel Tax (February 2017)
- FT-7R1 – Assessments (February 2017)
- FT-8 – Collections (February 2017)
- FT-9 – Audits, Objections, and Waivers of Penalties and Interest (March 2007)
- FT-10R1 – Offences and Related Penalties (July 2007)
- See the Open Government Portal for the complete set of Fuel Tax information circulars.
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.
- Vol. 1 No. 38 – Fuel Tax Amendments (February 2016)
- Vol. 1 No. 32 – Fuel Tax Amendment Regulation – Taxation of Renewable Fuels (PDF, 238 KB) (March 2011)
- See the Open Government Portal for the complete set of Fuel Tax special notices.
Forms
If you have trouble opening fillable PDF forms, see the form instructions.
- AT2080 – Fuel Tax Consumer Return (PDF, 291 KB) (October 2015)
- AT4762 – Notice of Objection (PDF, 115 KB) (July 2017)
- AT4812 – Application for Direct Deposit (PDF, 174 KB) (April 2017)
- AT4930 – Alberta Consent Form (PDF, 268 KB) (August 2012)
Sign up for updates
Subscribe to get TRA's publications and announcements by email
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: 780-427-0348
To connect with Tax and Revenue Administration
Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Email: tra.revenue@gov.ab.ca