Overview

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.

For information about how to remit the carbon levy, see Carbon levy – Information for sellers: transportation and other fuels.

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):

  1. Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
  2. Launch Adobe Reader.
  3. Open the PDF from within Adobe Reader. You can now fill and save your form.

To submit your forms

Forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to TRA.

How to register

Step 1: Complete the registration form

Step 2: Submit your completed registration form

  • Bring, mail or fax 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 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

Online:

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)

OR

  • 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.

Paper:

Step 2: Submit your return

  • Online: submit the return in TRACS and print the confirmation page for your records.
  • Paper copy: bring, mail or fax 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

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 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.

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.

Special notices

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.

Submitting a claim or return using TRACS and XML file upload

Forms

If you have trouble opening fillable PDF forms, see the form instructions.

Sign up for updates

Subscribe to get TRA's publications and announcements by email

Contact

To submit forms

Please note: forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to:

Tax and Revenue Administration
Alberta Treasury Board and Finance
9811 109 Street NW
Edmonton, Alberta  T5K 2L5

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