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, 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.
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.
Electronic signatures allowed
In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA. To add a digital signature, the form must first be downloaded or opened as a PDF.
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.
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).
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-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-1R1 – Aviation Fuel Tax – International Flights (December 2020)
- FT-1R1 – Overview of Fuel Tax (February 2017)
- FT-4R2 – Sale of Tax-Exempt Fuel (December 2020)
- FT-12R3 – Fuel Sellers (February 2019)
- See the Open Government Portal for the complete set of Fuel Tax information circulars.
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:
- AT332 – Independent Fuel Sellers – Schedule 1 – Fuel Exports:
- AT333 – Independent Fuel Sellers Schedule 2 – Other Tax Exempt clear Fuel Sales:
- AT353 – Independent Fuel Sellers Schedule 3 – Statement of Fuel Tax Losses:
- AT4762 – Notice of Objection (December 2020)
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) (November 2020)
- AT4812 – Application for Direct Deposit (PDF, 174 KB) (April 2017)
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Complete your forms and email or fax them to:
Email: [email protected]
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