Contact Canada Revenue Agency (CRA) if you have questions related to the exemption certificate for farmers under section 36 of the Greenhouse Gas Pollution Pricing Act (Canada) and the Fuel Charge Regulations (Canada).

Overview

The Alberta Farm Fuel Benefit (AFFB) program allows eligible farmers to receive:

  • a partial exemption of 9 cents per litre fuel tax; and
  • an exemption from carbon levy on the purchase of marked gasoline and diesel.

A farmer or a custom farmer may apply for a rebate of fuel tax and carbon levy on clear fuel consumed, where:

  • marked fuel was not reasonably available; or
  • there are circumstances where the use of dyed fuel is prohibited.

Eligibility for fuel tax and carbon levy rebates

A farmer or custom farmer with an active AFFB number at the time of purchase, may apply for separate fuel tax and carbon levy rebates, if the clear fuel is being used in eligible farming activities, and one of the following situations apply:

  • The fuel is being used in a vehicle that is registered under the International Fuel Tax Agreement (IFTA).
  • The fuel is used in vehicles that are used for both farming and off-farm business (commercial) operations.
  • Marked fuel was not available by any fuel seller located within a 50 kilometre radius of the farming operations. The 50 kilometre radius is measured by “as the crow flies”, or the most direct path between 2 points, and does not consider roads or highways in determining the most direct pathway.

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):

  1. Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
  2. Launch Adobe Reader.
  3. 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 apply for a carbon levy rebate

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.

The Farmer Benefit Application cannot be filed later than 2 years after the end of the calendar year the fuel was purchased. The period end must be a calendar quarter:

  • January to March
  • April to June
  • July to September
  • October to December

Step 1: Fill out the registration form

Step 2: Submit your completed registration form

Step 3:  Receive decision letter

  • If approved, you will receive a letter indicating your Business Identification Number (BIN)

Step 4:  Register for TRACS (TRA Client Self-Service)

Step 5:  Complete the claim

  • File your carbon levy claim online using TRACS.
  • Print the confirmation page for your records.

Step 6:  Receive your rebate

  • Receive your rebate by direct deposit or cheque. If there were changes made to your claim, a letter of assessment will be mailed to you.

How to apply for a fuel tax rebate

The Farmer Benefit Application cannot be filed later than 3 years after the end of the calendar year the fuel was purchased. The period end must be a calendar quarter:

  • January to March
  • April to June
  • July to September
  • October to December

Step 1: Fill out the application form

Complete the following forms:

Step 2: Submit your application

  • Bring, mail or fax your completed Farmer Benefit application and schedules to TRA.

Step 3: Receive your rebate

  • Receive your rebate by direct deposit or cheque. If there were changes made to your claim, a letter of assessment will be mailed to you.

How to set up direct deposit

  • Online:  Login to your carbon levy claimant account in TRACS and select the “Manage Direct Deposit” menu item. Enter your banking and contact information and click “Submit”.
  • Paper: Complete an Application for Direct Deposit (AT4812) (PDF, 174 KB) and submit the form to TRA along with a copy of a “VOID” blank cheque.
  • Funds will only be deposited into one bank account.

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 claims
  • view the status of submitted claims
  • view status of prior assessments, financial details and letters of assessment and notices of reassessment (if available)
  • access financial information and view account period balances
  • update address and contact information
  • delegate account access to other employees or authorized individuals

For more details, instructional videos and to log in to your TRACS account, see TRACS information.

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.

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.

Fact sheet

Forms

If you have trouble opening fillable PDF forms, see the form instructions.

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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: 780-427-0348

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