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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.
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.
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.
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:
- Save the PDF form to your computer – click or right-click the link and download the form.
- 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
- Complete the Aviation Fuel Tax Rebate application (AT393) (PDF, 277 KB).
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
- 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
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-1R1 – Aviation Fuel Tax – International Flights (December 2020)
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 (December 2020)
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) (October 2021)
- AT4812 – Application for Direct Deposit (PDF, 174 KB) (April 2017)
Sign up for updates
Complete your forms and email or fax them to:
Email: [email protected]
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