Table of contents

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.

Overview

In Alberta, a full direct remitter (FDR) is generally the first seller in the fuel distribution chain and is responsible for the collection and remittance of the Alberta fuel tax.

FDRs must report and remit the Alberta fuel tax on a monthly basis.

Definition of FDR

To be eligible to register as a FDR, you must:

  • Operate a refinery in Alberta that produces fuel other than biodiesel, kerosene, methanol, bunker fuel or condensate,

OR

  • Manufactures, refines, acquires in, or imports into Alberta 500 million or more litres of clear fuel annually.

When to register

In Alberta, FDRs must register for and be approved to:

  • produce or refine fuel (excluding renewable fuel, kerosene, methanol, bunker fuel or condensate)
  • import fuel into Alberta
  • operate a terminal or act as a position holder within a terminal operated by another person
  • sell fuel for the purpose of resale
  • sell aviation fuel
  • sell fuel exempt from tax
  • mark fuel
  • rebrand fuel
  • export fuel from Alberta in bulk
  • sell kerosene, bunker fuel methanol or condensate in bulk
  • sell fuel, or remove their own fuel, from a refinery or terminal

Fuel tax

Fuel is subject to fuel tax when the fuel leaves the refinery or terminal, or sold to a person other than a full direct remitter and is not intended for delivery to a refinery or terminal.

Allowable tax-out transactions

An FDR may sell to another FDR exempt from fuel tax. See the list of Registered and Approved Full Direct Remitters. Additionally, no tax is payable by an FDR when:

Partial exemption on marked fuel

Marked gasoline and marked diesel is partially tax exempt when sold to eligible consumers. FDRs may sell marked fuel to another FDR exempt from tax.

For more information regarding this partial exemption, see Information for fuel sellers: marked 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.

Electronic signatures allowed

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. To add a digital signature, the form must first be downloaded or opened as a PDF.

To submit your forms

Complete your forms and submit them to TRA.

How to register

Step 1: Complete the registration form

Step 2: Submit your completed registration form

  • Submit your completed Fuel Tax Registration form to TRA.

Step 3: Receive decision letter

  • If approved, you will receive a letter advising of your Alberta Business Identification Number (BIN) to be referenced on any correspondence or documents

How to file

The Alberta Fuel Tax Return Summary forms and applicable schedules must be received by TRA on or before the 28th day of the month following the period end.

A return must be filed for each calendar month, whether or not activity occurred.

Step 1: Fill out the return and schedules

Online:

Log in to your TRA Client Self-Service (TRACS) account and select "File a Return/Claim".

Returns can be filed online either by:

  • web form (data-entry)

OR

  • XML file upload

For more information about filing using the XML file upload process, see XML Upload Requirements for Submitting Fuel Tax Returns and Claims.

Paper:

Complete the applicable Alberta Fuel Tax Return Summary forms:

Complete the supporting Schedules for Diesel and Related Products:

Complete the supporting Schedules for Gasoline and Related Products:

Step 2: Submit your return

  • Online: submit the return in TRACS and print the confirmation page for your records.
  • Paper copy: submit your completed return to TRA.

You will be charged a penalty if you file your return late.

Step 3: Remit the amount owing or receive your refund

  • Remit the amount owing (see Making payments).
  • Interest will be charged on late remittances and will accrue until the balance is paid in full.
  • If there were changes made to your return or a balance is owing, a notice of assessment will be available in your TRACS account under View Assessments (or mailed if you do not have a TRACS account).

How to pay

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:

  • file a return
  • submit documents
  • file a Notice of Objection
  • manage direct deposit
  • view reports
  • confirm receipt and completion of submitted returns
  • view status of prior assessments, financial details and notices of assessment and reassessment
  • 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.

How to authorize a representative

An individual with proper authorization for the business may consent to the release of confidential information about account(s) with TRA to a specific firm and/or individual.

An individual with proper authorization for the business includes a(n):

  • owner
  • partner of a partnership
  • corporate director
  • trustee of an estate
  • individual with delegated authority

Step 1: Fill out the Alberta Consent Form

Step 2: Submit the consent form

  • Submit your completed consent form to TRA.

Step 3: Representative receives PIN (only for TRACS access)

  • TRA will review the consent form to ensure it is complete.
  • TRA will issue a PIN number to the individual via secure e-mail. TRACS access can only be provided to an individual.

The representative must enter the PIN and account number to access TRACS account. See How to access TRACS for instructions.

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.

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.

Submitting a claim or return using TRACS and XML file upload

Forms

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

Sign up for updates

Subscribe to TRA's publications and announcements

Contact

To submit forms

Complete your forms and email or fax them to:

Email: [email protected]
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: [email protected]

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Registered and Approved Full Direct Remitters

Fuel Tax Act and Regulations