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.

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

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.

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

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

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:

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

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 get TRA's publications and announcements by email

Contact

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

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

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Registered Renewable Fuel Resellers

Fuel Tax Act and Regulations