COVID-19 response: using TRA's online services, and TRA special notices
Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (e.g. Netfile, TRACS, secure e-mail, e-payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.
For more information, see TRA online services. This page also includes links to TRA Special Notices related to changes due to COVID-19, listed under the applicable program.
For COVID-19 updates, visit COVID-19 info for Albertans.
Overview
In Alberta, aviation fuel is any fuel that is refined or produced specifically for use in an aircraft.
A fuel seller is required to register to sell aviation fuel in Alberta.
All aviation fuel sellers purchase aviation fuel with the tax included and apply for a refund when the aviation fuel is sold to an eligible consumer.
Foreign commercial carriers on international flights originating in Alberta are exempt from the fuel tax at the time of sale.
For information about registering and remitting the carbon levy, see Carbon levy – Consumers of aviation 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):
- Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
- Launch Adobe Reader.
- Open the PDF from within Adobe Reader. You can now fill and save your form.
To submit your forms
Complete your forms and submit them to TRA.
How to register
Step 1: Complete the registration form
- Complete the Fuel Tax Registration (AT4905) (PDF, 770 KB).
Step 2: Submit your registration
- Submit your completed Fuel Tax Registration form to Tax and Revenue Administration (TRA).
Step 3: Receive decision letter
- If approved, you will receive a letter indicating your Business Identification Number (BIN).
How to apply for a refund
Fuel sellers that sell aviation fuel exempt from fuel tax to eligible entities may apply for a refund no later than 3 years after the end of the calendar year the aviation fuel was sold. Claims are filed monthly as required.
For more information on who is eligible to purchase tax-exempt fuel, see Information Circular FT-4 – Sale of Tax-Exempt Fuel.
Step 1: Fill out the claim form
Complete the following forms:
- Independent Fuel Sellers Fuel Tax Adjustments (AT372) (PDF, 293 KB)
- Schedule 2 – Other Tax Exempt Clear Fuel Sales (AT333) (PDF, 267 KB)
- Schedule 1 – Fuel Exports (AT332) (PDF, 283 KB). For more information, see Exporting Fuel.
- Schedule 3 – Statement of Fuel Tax Losses (AT353) (PDF, 264 KB). For more information, see Fuel tax refunds due to theft, destruction, contamination or bad debt.
Step 2: Submit your claim
- Submit your completed forms to TRA.
Step 3: Receive your refund
- Receive your refund by direct deposit or cheque. If there were changes made to your claim, a letter of assessment will be mailed to you.
How to set up direct deposit
- Complete an Application for Direct Deposit (AT4812) (PDF, 174 KB).
- Submit the form to TRA along with a copy of a “VOID” blank cheque.
- Funds will only be deposited into one bank account.
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:
- 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)
- AV-1 – Aviation Fuel Tax – International Flights (March 2007)
- FT-1R1 – Overview of Fuel Tax (February 2017)
- FT-4 – Sale of Tax-Exempt Fuel (February 2017)
- FT-12R3 – Fuel Sellers (February 2019)
- See the Open Government Portal for the complete set of Fuel Tax information circulars.
Forms
If you have trouble opening fillable PDF forms, see the form instructions.
- AT4905 – Fuel Tax Registration (PDF, 770 KB) (February 2019)
- AT372 – Independent Fuel Sellers – Fuel Tax Adjustments:
- effective March 27, 2015 (PDF, 293 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 278 KB) (July 2012)
- AT332 – Independent Fuel Sellers – Schedule 1 – Fuel Exports:
- effective March 27, 2015 (PDF, 283 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 266 KB) (July 2012)
- AT333 – Independent Fuel Sellers Schedule 2 – Other Tax Exempt clear Fuel Sales:
- effective March 27, 2015 (PDF, 267 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 253 KB) (July 2012)
- AT353 – Independent Fuel Sellers Schedule 3 – Statement of Fuel Tax Losses:
- effective March 27, 2015 (PDF, 264 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 251 KB) (July 2012)
- AT4762 – Notice of Objection (PDF, 115 KB) (July 2017)
- AT4812 – Application for Direct Deposit (PDF, 174 KB) (April 2017)
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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