Overview
In Alberta, aviation fuel is any fuel that is refined or produced specifically for use in an aircraft.
Foreign commercial carriers on international flights originating in Alberta are exempt from the fuel tax at the time of sale.
Commercial carriers that do not qualify for the up-front exemption may qualify and apply for a rebate after a sale.
Eligibility
Commercial carriers may apply to Tax and Revenue Administration (TRA) for a rebate of fuel tax for flights that do not meet the up-front exemption, but where one of the following situations occurs:
- international flights of domestic carriers
- international flights that have a stopover elsewhere in Canada
- international charter and other non-scheduled flights
There is no registration requirement for international commercial rebates.
For information about the carbon levy exemption and rebate program for aviation consumers, see Carbon levy – Aviation fuel.
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 apply for a rebate
An application for a Aviation Fuel Tax Rebate cannot be filed later than 3 years after the end of the calendar year aviation fuel was purchased.
Step 1: Fill out the application form
- Complete the Aviation Fuel Tax Rebate application (AT393) (PDF, 277 KB).
Step 2: Submit your application
- Bring, mail or fax your completed Aviation Fuel Tax Rebate application to TRA.
Step 3: Receive your rebate
- Receive your refund 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
- Complete an Application for Direct Deposit (AT4812) (PDF, 174 KB).
- Submit the form to TRA along with a copy of a “VOID” blank cheque.
- Funds will only be deposited into one bank account.
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.
- 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)
- AV-1 – Aviation Fuel Tax – International Flights (March 2007)
Forms
If you have trouble opening fillable PDF forms, see the form instructions.
- AT393 – Aviation Fuel Tax Rebate Application (PDF, 277 KB) (July 2012)
- AT4762 – Notice of Objection (PDF, 115 KB) (July 2017)
- AT4812 – Application for Direct Deposit (PDF, 174 KB) (April 2017)
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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