Fuel tax – Information for fuel sellers

Information for fuel sellers on 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.

How to register, report and remit the Alberta fuel tax.

Information for ethanol and biodiesel producers in Alberta about collecting and remitting the fuel tax.

Fuel tax information for entities that sell aviation fuel in Alberta, including how to register as a fuel seller and apply for refunds.

Information for entities that are or will be exporting fuel from Alberta.

Fuel tax information for entities that are or will be importing fuel into Alberta.

Information for entities that produce, distribute, import, and sell propane in Alberta.

Information and resources related to buying and selling clear fuel, exempt of tax, in Alberta.

Information for entities that are eligible to buy and sell marked fuel in Alberta. The carbon levy is no longer in effect as of May 30, 2019.

Information about rebranding fuel, how to pay fuel tax and how to get a refund of fuel tax or carbon levy. The carbon levy is no longer in effect as of May 30, 2019.

Information for fuel sellers where fuel was stolen, destroyed or contaminated, or the fuel tax was not collected due to bad debt.

The carbon levy, and the Lloydminster Competitive Adjustment Grant, were discontinued at the beginning of the day on May 30, 2019.

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

Given the current exceptional circumstances surrounding the outbreak of COVID-19, 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. This administrative measure applies to all prescribed forms administered by TRA, including the Alberta Consent Form (AT4930) (PDF, 270 KB). To add a digital signature, the form must first be downloaded or opened as a PDF.

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.

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 fuel sellers and consumers

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

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Contact

To submit forms

Complete your forms and email or fax them to:

Email: tra.revenue@gov.ab.ca
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