A provincial state of emergency remains in effect due to numerous wildfires.
For wildfire related information, call the 24-hour info line at 310-4455 (available in 200+ languages) or visit alberta.ca/emergency.
A provincial state of emergency remains in effect due to numerous wildfires.
For wildfire related information, call the 24-hour info line at 310-4455 (available in 200+ languages) or visit alberta.ca/emergency.
Information for entities that are eligible to buy and sell marked fuel in Alberta.
On-site marking
Starting June 1, 2022, fuel sellers may apply to mark fuel either at the pump or using on-truck marking.
See Eligibility to dye fuel for more information.
Alberta is suspending the collection of the provincial fuel tax on gasoline and diesel effective January 1, 2023. This relief measure will remain in place until at least June 30, 2023. After that, the government will review the fuel tax on a quarterly basis and consider reinstating it in stages, based on the average price of WTI over a number of weeks.
The earliest date the government would start to reinstate collection, or partial collection, would be July 1.
For additional information, see:
Marked fuel is diesel or gasoline fuel coloured to a concentration of 14 parts per million of red dye. This fuel is partially tax exempt to eligible consumers.
The fuel tax rate on marked fuel is 4 cents per litre, which is 9 cents per litre lower than the 13 cents per litre on clear fuel.
All fuel sellers, except full direct remitters, must purchase marked fuel including fuel tax.
In Alberta, marked fuel may be purchased by:
Complete the following steps if you are applying to:
For detailed step by step instructions, see:
If approved, an entity is required to electronically file all consumer sales transactions and all marked fuel movements (inventory, imports, acquisitions, dispositions and exports) on a monthly basis.
Clear fuel may be dyed at any point in the distribution chain including a refinery, terminal, bulk storage facility, or at the pump (including card lock sites and on-truck marking). Other than a full direct remitter, businesses approved to dye fuel must purchase clear fuel tax-included and apply for a refund of tax in TRACS.
See Information Circular FT-4 – Alberta Fuel Tax Exemptions, Refund and Rebates for more information.
TRA will consider registering a business to dye clear fuel for the purpose of resale if all of the following criteria are satisfied:
A claim for a refund of fuel tax paid must be received by TRA not later than 3 years from the end of the year in which the fuel purchased occurred. The claim is filed monthly as needed.
Claims can be filed online either by:
or
For more information about filing using the XML file upload process, see XML Upload Requirements for Submitting Fuel Tax Returns and Claims.
For an instructional video, see TRACS videos.
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:
For more details, instructional videos and to log in to your TRACS account, see TRACS information.
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):
The representative must enter the PIN and account number to access TRACS account. See How to access TRACS for instructions.
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.
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.
Special Notice Vol. 1 No. 46 – Alberta Fuel Tax Relief – November 24, 2022
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Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
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