Fuel tax rate
Starting April 1, 2022, Albertans will not pay the provincial fuel tax, including for the following:
- gasoline – 13 cents per litre
- diesel – 13 cents per litre
- marked gasoline and marked diesel – 4 cents
Albertans will see these savings at the pump.
The government will review the collection of the fuel tax on a quarterly basis and, if required, consider reinstating collection in stages. The government will not start to reinstate collection before July 1.
View the How does the Fuel Tax Relief impact your IFTA return video to understand how these changes may affect the total amount owing on your IFTA return.
For additional information, see Fuel tax inventory declaration and Special Notice Vol. 4 No. 44 – Alberta Fuel Tax Relief (March 23, 2022).
Generally, no Alberta fuel tax is payable when fuel is exported from Alberta in bulk. Except for sales of fuel discussed in “sales destined for export” below, all exporters are required under the Fuel Tax Act to register, regardless of whether they acquire the fuel tax-in or exempt from tax at the time of purchase.
Sales destined for export
The following conditions must be met for the sale of fuel destined for export from Alberta to be sold exempt of fuel tax at the time of sale:
- Fuel must be acquired from a full direct remitter.
- The purchaser must provide the full direct remitter with documentation satisfactory to Tax and Revenue Administration (TRA), showing that the fuel is destined for export from Alberta. Examples of documentation satisfactory to TRA:
- bills of lading
- a U.S. Customs and Border Protection “Entry Summary” (form 7501)
- contracts with a carrier to export fuel outside of Alberta
- shipping invoices showing details of the purchaser and destination
- if exported through a pipeline, a pipeline report showing fuel was loaded into the pipeline and the destination
- a statement on your invoices or contracts where the purchaser certifies that the fuel will be exported and/or used outside of Alberta
- The purchaser must provide documentation showing that the fuel is destined for export from Alberta each time the purchaser makes a purchase.
Fuel tax is to be charged on all purchases when fuel is not purchased from a full direct remitter and exported from Alberta. The purchaser may apply for a refund of the fuel tax paid on volumes exported from Alberta.
PDF form issues
Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:
- Save the PDF form to your computer – click or right-click the link and download the form.
- Open the PDF form with Adobe Reader. Fill it in and save it.
How to register
For detailed step by step instructions, see:
- How to complete the Fuel Tax registration (video) – February 2022
- Fuel Tax Registration Instruction Guide (PDF, 896 KB) – November 2021
Step 1. Create or log in to your MyAlberta Digital ID account
- Create a basic account or log in to MyAlberta.
Step 2: Sign in and select Online Registration
- After you create a MyAlberta Digital ID account, login to TRACS. You will need to sign in using your MyAlberta Digital Identity user name and password. Once you log in, you will be redirected to TRACS.
- Select 'Online Registration'.
- Select ‘Fuel Tax’ from the Program Name menu.
Step 3. Complete and submit the online registration form
- After you submit your registration, you will receive a pending status notification and a reference number. TRA may need to contact you for further information.
Step 4: Once approved
- You will be notified by email that your approval letter is available in your TRACS account.
How to apply for a refund
A claim for a refund of tax paid on fuel exported from Alberta must be received by TRA not later than 3 years from the end of the year in which the export occurred. The claim is filed on a monthly basis as needed.
Step 1: Fill out the claim form
Log in to your TRA Client Self-Service (TRACS) account and select "File a Return/Claim".
Claims 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:
- Independent Fuel Sellers Fuel Tax Adjustments (AT372) (PDF, 293 KB)
- Schedule 1 – Fuel Exports (AT332) (PDF, 283 KB)
- Schedule 2 – Other Tax Exempt Clear Fuel Sales (AT333) (PDF, 267 KB).
- For more information, see Information for sellers: tax-exempt clear 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
- Online: submit the claim in TRACS and print the confirmation page for your records.
- Paper: submit your completed claim form and schedules to TRA.
Step 3: Receive your refund
- Receive your refund by direct deposit. If there were changes made to your claim, a letter of assessment will be made available in TRACS under View Assessments.
Set up direct deposit
- Log in to your TRACS account.
- Select 'Manage Direct Deposit'.
- Enter your banking information and contact information.
- Click 'Submit'.
For an instructional video, see TRACS videos.
Managing your account in TRACS
Tax and Revenue Administration (TRA) is no longer processing phone or email requests for basic account information.
Account owners or their representatives can access most of the information related to their account in Tax and Revenue Administration Client Self-Service (TRACS) portal.
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 claim
- submit documents
- file a Notice of Objection
- manage direct deposit
- view reports
- confirm receipt and completion of submitted claims
- 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).
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 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-1R2 – Introduction to Tax and Revenue Administration – December 2021
- 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-6R1 – Tax Refunds – January 2016
- FT-9R1 – Audits, Objections, and Waivers of Penalties and Interest – December 2020
- FT-10R2 – Offences and Related Penalties – December 2020
- 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. 38 – Fuel Tax Amendments – February 2016
- 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.
- AT372 – Independent Fuel Sellers – Fuel Tax Adjustments:
- effective March 27, 2015 (PDF, 293 KB) – March 2015
- AT332 – Independent Fuel Sellers – Schedule 1 – Fuel Exports:
- effective March 27, 2015 (PDF, 283 KB) – March 2015
- AT333 – Independent Fuel Sellers Schedule 2 – Other Tax Exempt clear Fuel Sales:
- effective March 27, 2015 (PDF, 267 KB) – March 2015
- AT353 – Independent Fuel Sellers Schedule 3 – Statement of Fuel Tax Losses:
- effective March 27, 2015 (PDF, 264 KB) – March 2015
- AT4762 – Notice of Objection (December 2020
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) – October 2021
- AT4931 – Alberta Consent Form (PDF, 328 KB) – November 2020
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 KB)
- How to complete the Fuel Tax registration – February 2022
Sign up for updates
Complete your forms and email or fax them to:
Email: [email protected]
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