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

Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (e.g. Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

For more information, see TRA online services. This page also includes links to TRA Special Notices related to changes due to COVID-19, listed under the applicable program.

For COVID-19 updates, visit COVID-19 info for Albertans.


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.

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

Complete your forms and submit 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

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.


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


To submit forms

Complete your forms and email or fax them to:

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)