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.
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.
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 completed registration form
- Submit your completed Fuel Tax Registration 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 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.
How to set up direct deposit
- Login to your TRACS account.
- Select "Manage Direct Deposit".
- Enter your banking information and contact information.
- Click "Submit".
For an instructional video, see TRACS videos.
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 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-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-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.
- 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)
- AT4931 – Alberta Consent Form (PDF, 328 KB) (November 2020)
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 KB)
Sign up for updates
Complete your forms and email or fax them to:
Email: [email protected]