Fuel tax – Information for renewable fuel producers

Overview

A renewable fuel producer that owns or operates a production facility in Alberta, where renewable fuel is produced, manufactured, or refined, is required to collect and remit fuel tax on a monthly basis.

Renewable fuel producers are considered activity-based direct remitters and not full direct remitters under the Fuel Tax Act and Regulations.

Taxing renewable fuel

Renewable fuels are taxable when the ethanol or biodiesel leaves the refinery or is sold to someone other than a full direct remitter or renewable fuel producer and is not intended for delivery to a refinery or terminal, or intended for export out of Alberta.

Allowable tax-out transactions

To facilitate the blending of renewable fuel and non-renewable fuel at the refiner level, no tax is payable in the circumstances below.

For a list of companies approved to import and/or resell ethanol and/or biodiesel tax out from another entity when the fuel is intended to be blended at a refinery or primary terminal, see Registered Renewable Fuel Resellers.

• fuel is rebranded at a refinery or terminal
• fuel is purchased before it is removed from a refinery or terminal
• renewable fuel is removed from a refinery or terminal and delivered to another refinery or terminal
• renewable fuel is purchased in Alberta by a renewable fuel producer from another renewable fuel producer or from a full direct remitter
• renewable fuel is imported into Alberta for delivery to a renewable fuel production facility
• renewable fuel is sold to an intermediary in Alberta for delivery to a renewable fuel production facility, refinery or terminal

Form instructions

How to register

Step 1: Complete the registration form

• Complete the Fuel Tax Registration form (AT4905) (PDF, 770 KB).

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

Step 1: Fill out the return

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 following forms:

• Alberta Ethanol and Biodiesel Producers Tax Return – Clear Fuel Products (FTC-ALT-TAX) (PDF, 257 KB)
• Ethanol and Biodiesel Producers Tax Return – Disposition to full Direct Remitters, Clear Ethanol and Biodiesel (FTC-ALT-1) (PDF, 247 KB)

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

• 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

• Visit Making payments for more information.
• Related: TRA prescribed interest rates

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.

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-1R1 – An Introduction to Tax and Revenue Administration (March 2018)
• 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-6 – Tax Refunds (January 2016)
• FT-9 – Audits, Objections, and Waivers of Penalties and Interest (March 2007)
• FT-10 – Offences and Related Penalties (July 2007)
• FT-11R2 – Direct Remitters (August 2019)
• FT-12R3 – Fuel Sellers (February 2019)
• See the Open Government Portal for the complete set of Fuel Tax information circulars.

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.

• Vol. 1 No. 41 – Sale of Fuel Exempt from Tax – Evidence of Export Required (May 2018)
• 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)

Forms

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

• AT4905 – Fuel Tax Registration (PDF, 770 KB) (February 2019)
• FTC-ALT-TAX – Alberta Ethanol and Biodiesel Producers Tax Return – Clear Fuel Products Summary:
  • effective March 27, 2015 (PDF, 257 KB) (March 2015)
  • effective up to March 26, 2015 (PDF, 247 KB) (July 2012)
• FTC-ALT-1 – Ethanol and Biodiesel Producers Tax Return – Disposition to Full Direct Remitters, Clear Ethanol and Biodiesel:
  • effective March 27, 2015 (PDF, 247 KB) (March 2015)
  • effective up to March 26, 2015 (PDF, 235 KB) (July 2012)
• AT4762 – Notice of Objection (PDF, 115 KB) (July 2017)
• AT4930 – Alberta Consent Form (PDF, 268 KB) (August 2012)

Sign up for updates

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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