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.

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).

Overview

Locomotive fuel is used to operate a railway locomotive or provide heat or light to railway cars attached to a railway locomotive.

Registered railways purchase locomotive fuel exempt from fuel tax and carbon levy. Then they remit the tax and levy payable on locomotive fuel consumed in Alberta – whether purchased in Alberta or outside Alberta – to Tax and Revenue Administration (TRA).

All locomotive fuel users are required to register for both fuel tax and carbon levy.

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.

Carbon levy: how to register

Step 1: Fill out the registration form

Step 2: Submit the registration form

  • Bring, mail or fax your completed registration form to TRA.

Step 3: Receive decision letter

  • If approved, you will receive a letter with your direct remitter number and your Alberta Business Identification Number (BIN).

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

How to file a carbon levy return

A return must be filed for each calendar month, whether or not activity occurred.

Returns are due on the 28th day after the end of the month for each period. You will be charged a penalty if you file your return late.

Step 1: Login to your TRACS account

  • Carbon levy returns are completed and submitted using TRACS.

Step 2: Complete your carbon levy remitter return

Step 3: Remit the levy collected and view the Notice of Assessment

  • Remit the levy owing on or before the 28th day of the month following the period end.
  • Interest will be charged on late remittances and will continue to accrue until the balance is paid in full.
  • If there were changes made to your return or a balance is owing, a notice of assessment will be available in your TRACS account under View Assessments.

Fuel tax: how to register

Step 1: Complete the registration form

Step 2: Submit the registration letter

  • Bring, mail or fax your completed registration form to TRA.

Step 3: Receive decision letter

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

How to file a fuel tax return

A return must be filed for each calendar month, whether or not activity occurred.

Returns are due on the 28th day after the end of the month for each period. You will be charged a penalty if you file your return late.

Step 1: Fill out the tax return

Complete the following forms:

Step 2: Submit your return

  • Bring, mail or fax your completed Locomotive Fuel User Tax Return to TRA.

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 your claim, a letter of assessment will be mailed to you.

How to pay

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:

  • file a return
  • 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.

Instruction guides

Forms

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

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