Fuel tax – Information for consumers

How to register, report, apply for a refund or pay fuel taxes in Alberta.

Services and information

Eligible consumers are exempt from fuel tax on fuel, and tobacco tax on tobacco, purchased as personal property on reserve.

Commercial carriers that do not qualify for the up-front exemption may qualify and apply for a rebate after a sale.

Information for consumers who are required to report and remit fuel tax in Alberta.

Information for farmers who purchase clear fuel for use in eligible farming operations or domestic heating. The carbon levy is no longer in effect as of May 30, 2019.

Information on remitting the fuel tax for entities that purchase and consume locomotive fuel in Alberta. The carbon levy is no longer in effect as of May 30, 2019.

Information related to the Tax Exempt Fuel User (TEFU) declaration and the process to get a fuel tax rebate.

Information for motor carriers traveling in multiple jurisdictions about the IFTA registration process and reporting requirements.

Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. Fuel sellers are expected to comply with the changes set out in the Bill.

As a result, all Alberta carbon levy exemptions are no longer applicable, and all carbon levy exemption certificates and licences are cancelled effective at the end of the day on May 29, 2019.

For more information related to direct remitters, licence or exemption certificate holders, see Special Notice Vol. 11 No. 14 – Repeal of the Carbon Levy.

Contact Tax and Revenue Administration (TRA) if you have any questions related to the administration of the carbon levy.

Contact Canada Revenue Agency (CRA) if you have questions related to the federal fuel charge under the Greenhouse Gas Pollution Pricing Act (Canada).

Introduction

Tax and Revenue Administration (TRA) administers the Fuel Tax Act, which currently provides for:

  • collection of fuel taxes
  • refund or rebate of fuel tax to eligible consumers and fuel sellers

For more information, see the different topics for fuel consumers on this page.

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Contact

To submit forms

Please note: forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to:

Tax and Revenue Administration
Alberta Treasury Board and Finance
9811 109 Street NW
Edmonton, Alberta  T5K 2L5

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)
Email: tra.revenue@gov.ab.ca