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).
Entities importing fuel into Alberta are required to register, report and remit the fuel tax to Tax and Revenue Administration (TRA).
Importers are activity-based direct remitters and do not meet the criteria for being a full direct remitter, unless importing or acquiring more than 500 million litres annually. If you are a full direct remitter that imports fuel, see Information for full direct remitters.
Once registered, an importer is required to file a return monthly, whether or not activity has occurred.
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 file
An importer return must be received by TRA on or before the 28th day of the month following the period end. A return must be filed for each calendar month, whether or not activity occurred.
Step 1: Fill out the return and schedules
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)
- 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.
- Alberta Importer Fuel Tax Return - Clear Diesel, Clear Gasoline, and Related Products Summary (FTC-IMP-TAX) (PDF, 268 KB).
- Imports from Out-of-Jurisdiction (Clear Diesel, Clear Gasoline and Related Products) (FTC-IMP-1) (PDF, 241 KB)
- Dyed Diesel, Dyed Gasoline, and Related Products Reconciliation Summary (FTD-IMP-SUM) (PDF, 247 KB)
- Imports from Out-of-Jurisdiction (Dyed Diesel, Dyed Gasoline and Related Products) (FTD-IMP-1) (PDF, 246 KB)
Step 2: Submit your return
- Online: submit the return in TRACS and print the confirmation page for your records.
- Paper copy: submit 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
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 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.
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-7R1 – Assessments – February 2017
- FT-8R1 – Collections – December 2020
- FT-9R1 – Audits, Objections, and Waivers of Penalties and Interest – December 2020
- FT-10R2 – Offences and Related Penalties – December 2020
- FT-11R2 – Direct Remitters – August 2019
- 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. 32 – Fuel Tax Amendment Regulation – Taxation of Renewable Fuels – March 2011
- 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.
- FTC-IMP-TAX – Alberta Importer Fuel Tax Return - Clear Diesel, Clear Gasoline, and Related Products Summary:
- effective March 27, 2015 (PDF, 268 KB) – March 2015
- FTC-IMP-1 – Imports from Out-of-Jurisdiction (Clear Diesel, Clear Gasoline and Related Products) (PDF, 241 KB) – July 2012
- FTD-IMP-SUM – Dyed Diesel, Dyed Gasoline, and Related Products Reconciliation Summary:
- effective March 27, 2015 (PDF, 247 KB) – March 2015
- FTD-IMP-1 – Imports from Out-of-Jurisdiction (Dyed Diesel, Dyed Gasoline and Related Products):
- effective March 27, 2015 (PDF, 246 KB) – November 2019
- 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) – December 2020
- 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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