Table of contents

COVID-19 response: TRA's online services and special notices

Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. To add a digital signature, the form must first be downloaded or opened as a PDF.

For more information, see TRA online services.

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

Electronic signatures allowed

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA. To add a digital signature, the form must first be downloaded or opened as a PDF.

To submit your forms

Complete your forms and submit them to TRA.

PDF form issues

Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:

  1. Save the PDF form to your computer – click or right-click the link and download the form.
  2. Open the PDF form with Adobe Reader. Fill it in and save it.

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

Step 2: Submit your application

  • Submit 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

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.

Forms

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

Sign up for updates

Subscribe to TRA's publications and announcements

Contact

Submit forms

Complete your forms and email or fax them to:

Email: [email protected]
Fax: 780-427-0348

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: [email protected]

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Information for sellers of aviation fuel

Fuel Tax Act and Regulations

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