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.
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,
- Manufactures, refines, acquires, 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 is subject to fuel tax when the fuel leaves the refinery or terminal, or is 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 fuel to another FDR exclusive of fuel tax. See the list of Registered and Approved Full Direct Remitters. Additionally, no tax is payable by an FDR when:
- Clear gasoline, clear diesel or aviation fuel is sold to a consumer eligible to purchase fuel exempt of tax if the purchaser provides eligibility. See Information Circular FT-4 – Sale of Tax-exempt Fuel.
- Locomotive fuel is sold to a registered railway for use in a railway locomotive.
- Bunker fuel, kerosene, methanol and condensate are sold unless the fuel is used for motive purposes in an internal combustion engine.
- Fuel sold is for export from Alberta in bulk. See Special Notice Vol. 1 No. 41 – Sale of Fuel Exempt from Tax – Evidence of Export Required.
- Renewable fuel is sold to a renewable fuel producer or delivered to a renewable fuel production facility.
Partial exemption on marked fuel
Marked gasoline and marked diesel is partially tax exempt when sold to eligible consumers. However, FDRs may sell marked fuel to another FDR exclusive of fuel tax.
For more information regarding the partial exemption from fuel tax, see Information for fuel sellers: marked fuel.
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.
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
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)
- 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.
Step 2: Submit your return
- Online: submit the return in TRACS and print the confirmation page for your records.
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):
- partner of a partnership
- corporate director
- trustee of an estate
- individual with delegated authority
Step 1: Fill out the Alberta Consent Form
- Complete the Alberta Consent Form (AT4931) (PDF, 328 KB).
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 KB)
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
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
- FT-1R1 – Overview of Fuel Tax – February 2017
- FT-3R2 – Fuel Tax Exemption Certificates – February 2017
- FT-4R2 – Sale of Tax-exempt Fuel – December 2020
- FT-6 – Tax Refunds – January 2016
- FT-7R1 – Assessments – February 2017
- FT-8R1 – Collections – December 2020
- FT-9R1 – Audits, Objections, and Waivers of Penalties and Interest – December 2020
- FT-10R2 – Offences and Related Penalties – December 2020
- FT-11R2 – Direct Remitters – August 2019
- FT-12R3 – Fuel Sellers – February 2019
- FT-13R1 – Exempt Sale Vendors – February 2017
- See the Open Government Portal for the complete set of Fuel Tax information circulars.
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.
- Vol. 1 No. 32 – Fuel Tax Amendment Regulation – Taxation of Renewable Fuels – March 2011
- See the Open Government Portal for the complete set of Fuel Tax special notices.
Submitting a claim or return using TRACS and XML file upload
- XML Upload Requirements for Submitting Fuel Tax Returns and Claims – September 2019
If you have trouble opening fillable PDF forms, see the form instructions.
- FTD-TAX – Alberta Fuel Tax Return Summary Form - Diesel and Related Products:
- effective March 27, 2015 (PDF, 102 KB) – June 2015
- FTD-1 – Imports from Out-of-Jurisdiction (PDF, 475 KB) – August 2007
- FTD-2 – Acquisitions within Jurisdiction (PDF, 9 KB) – August 2007
- FTD-3 – Exports Out-of-Jurisdiction (PDF, 476 KB) – August 2007
- FTD-4 – Dispositions within Jurisdiction to Full Direct Remitters (PDF, 455 KB) – August 2007
- FTD-5 – Exempt Sales (PDF, 455 KB) – August 2007
- FTG-TAX – Alberta Fuel Tax Return Summary Form - Gasoline and Related Products:
- effective March 27, 2015 (PDF, 100 KB) – March 2015
- FTG-1 – Imports from Out-of-Jurisdiction (PDF, 465 KB) – August 2007
- FTG-2 – Acquisitions within Jurisdiction (PDF, 443 KB) – August 2007
- FTG-3 – Exports Out-of-Jurisdiction (PDF, 463 KB) – August 2007
- FTG-4 – Dispositions within Jurisdiction to Full Direct Remitters (PDF, 443 KB) – August 2007
- FTG-5 – Exempt Sales (PDF, 443 KB) – August 2007
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) – October 2021
- AT4931 – Alberta Consent Form (PDF, 328 KB) – November 2020
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 KB) – December 2020
Sign up for updates
Complete your forms and email or fax them to:
Email: [email protected]
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