Fuel tax – Farmers

Overview

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.

How to register

For detailed step by step instructions, see:

• How to complete the Fuel Tax registration (video) – February 2022
• 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.

Log in to MyAlberta Digital ID

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

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

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-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

Special notices

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.

Forms

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

• AT4755 – Farmer Benefit Application:
  • effective March 27, 2015 (PDF, 295 KB) – March 2015
  • See also: IN4755 - Instructions (PDF, 41 KB) – January 2005
• 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

Videos

• How to complete the Fuel Tax registration – February 2022

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]