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.
The fuel tax rate on renewable fuels is 13 cents per litre.
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
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To submit your forms
Forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to TRA.
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
- Bring, mail or fax 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
Returns must be received by TRA on or before the 28th day of the month following the month of collection. A return must be filed for each calendar month whether or not any activity occurred.
Step 1: Fill out the return
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.
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: bring, mail or fax 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
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
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.
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)
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:
- FTC-ALT-1 – Ethanol and Biodiesel Producers Tax Return – Disposition to Full Direct Remitters, Clear Ethanol and Biodiesel:
- AT4762 – Notice of Objection (PDF, 115 KB) (July 2017)
- AT4930 – Alberta Consent Form (PDF, 268 KB) (August 2012)
Sign up for updates
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