COVID-19 Updates: Protecting Albertans from the Omicron variant.
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.
Contact Canada Revenue Agency (CRA) if you have questions related to the exemption certificate for farmers under section 36 of the Greenhouse Gas Pollution Pricing Act (Canada) and the Fuel Charge Regulations (Canada).
The Alberta Farm Fuel Benefit (AFFB) program allows eligible farmers to receive a partial exemption of 9 cents per litre fuel tax.
A farmer or a custom farmer may apply for a rebate of fuel tax on clear fuel consumed, where:
- marked fuel was not reasonably available; or
- there are circumstances where the use of dyed fuel is prohibited.
Eligibility for fuel tax rebates
A farmer or custom farmer with an active AFFB number at the time of purchase, may apply for a fuel tax rebate, if the clear fuel is being used in eligible farming activities, and one of the following situations apply:
- The fuel is being used in a vehicle that is registered under the International Fuel Tax Agreement (IFTA).
- The fuel is used in vehicles that are used for both farming and off-farm business (commercial) operations.
- Marked fuel was not available by any fuel seller located within a 50 kilometre radius of the farming operations. The 50 kilometre radius is measured by “as the crow flies”, or the most direct path between 2 points, and does not consider roads or highways in determining the most direct pathway.
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 register
For detailed step by step instructions, read:
- Fuel Tax Registration Instruction Guide (PDF, 896 KB) – November 2021
Step 1. Create or log in to your MyAlberta Digital ID account
- Create a basic account or log in to MyAlberta.
Step 2: Sign in and select Online Registration
- After you create a MyAlberta Digital ID account, login to TRACS. You will need to sign in using your MyAlberta Digital Identity user name and password. Once you log in, you will be redirected to TRACS.
- Select 'Online Registration'.
- Select ‘Fuel Tax’ from the Program Name menu.
Step 3. Complete and submit the online registration form
- After you submit your registration, you will receive a pending status notification and a reference number. TRA may need to contact you for further information.
Step 4: Once approved
- You will be notified by email that your approval letter is available in your TRACS account.
Apply for a fuel tax rebate
The Farmer Benefit Application cannot be filed later than 3 years after the end of the calendar year the fuel was purchased. The period end must be a calendar quarter:
- January to March
- April to June
- July to September
- October to December
Step 1: Fill out the application form
Complete the following forms:
- Farmer Benefit application (AT4755) (PDF, 295 KB)
- Schedule 1 – Tax-Paid Clear or Marked Diesel Fuel used in Eligible Farming Operations (AT4756) (PDF, 276 KB)
- Schedule 2 – Total Fuel Purchases made by a Custom Farmer (AT4757) (PDF, 256 KB)
- Schedule 3 – Calculation of Fuel Consumed in Custom Farming Contracts (AT4758) (PDF, 266 KB).
- See the instructions (IN4755) (PDF, 41 KB) for further assistance completing these forms.
Step 2: Submit your application
- Submit your completed Farmer Benefit application and schedules to TRA.
Step 3: Receive your rebate
- Receive your rebate by direct deposit or cheque. If there were changes made to your claim, a letter of assessment will be mailed to you.
Set up direct deposit
- Log in to your TRACS account
- Select 'Manage Direct Deposit'.
- Enter your banking and contact information and click 'Submit'.
- Funds will only be deposited into one bank account.
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:
- submit claims
- view the status of submitted claims
- 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
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-1R2 – Introduction to Tax and Revenue Administration – December 2021
- TRA-2 – TRA Fairness and Service Pledge – July 2018)
- TRA-3 – Alberta Commodity Tax Acts – Voluntary Disclosures – November 2018
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.
If you have trouble opening fillable PDF forms, see the form instructions.
- AT4755 – Farmer Benefit Application:
- AT4756 – Schedule 1: Tax-Paid Clear or Marked Diesel Fuel Used in Eligible Farming Operations:
- effective March 27, 2015 (PDF, 276 KB) – March 2015
- AT4757 – Schedule 2: Total Fuel Purchases Made by a Custom Farmer:
- effective March 27, 2015 (PDF, 256 KB) – March 2015
- AT4758 – Schedule 3: Calculation of Fuel Consumed in Custom Farming Contracts:
- effective March 27, 2015 (PDF, 266 KB) – March 2015
- AT4762 – Notice of Objection – December 2020
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) – October 2021
Sign up for updates
Complete your forms and email or fax them to:
Email: [email protected]
Connect with Tax and Revenue Administration
Was this page helpful?
You will not receive a reply. Do not enter any personal information such as telephone numbers, addresses, or emails.
Your submissions are monitored by our web team and are used to help improve the experience on Alberta.ca. If you require a response, please go to our Contact page.