Table of contents

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.

Overview

When a rebrand occurs, the end product can be subject to either a higher or lower fuel tax rate. This results in either fuel tax owing, or a refund of fuel tax.

Definition of rebrand

Under the Fuel Tax Act, a rebrand means to:

  • reclassify a type of fuel
  • change a fuel to another type of fuel or to a non-taxable product
  • change a non-taxable product that was originally a fuel back to a fuel

Common types of rebrands

The following list includes common types of rebrands and does not list all possibilities:

  • clear diesel to locomotive fuel (at the time the fuel is sold to an eligible railway)
  • clear diesel to marked diesel (when injected with dye)
  • clear gasoline to marked gasoline (when injected with dye)
  • kerosene to aviation jet fuel
  • any fuel type to slop (for example, accidental mixing)

A return is required when:

  • fuel is rebranded from a lower fuel tax to a higher fuel tax rate

A claim may be filed when:

  • fuel is rebranded from a higher fuel tax to a lower fuel tax rate

PDF form issues

Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:

  1. Save the PDF form to your computer – click or right-click the link and download the form.
  2. Open the PDF form with Adobe Reader. Fill it in and save it.

How to register

For detailed step by step instructions, see:

Step 1. Create or log in to your MyAlberta Digital ID account

  • Create a basic account or log in to MyAlberta.

Log in to MyAlberta Digital ID

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.

Fuel sellers that have or will be rebranding fuel are required to register with Tax and Revenue Administration (TRA) before a return or claim can be filed to report the rebrand.

See the Full Direct Remitter page for information on how to file information if you are already a full direct remitter for fuel tax.

How to file

Claims

Fuel sellers may file a claim if they rebranded from a fuel type with a higher fuel tax rate to a fuel type with a lower fuel tax rate.

Note that a claim must be received by TRA not later than:

  • 3 years after the end of the year in which the fuel was rebranded

Returns

Fuel sellers must file a fuel tax return if they rebranded from a fuel type with a lower tax rate to a fuel type with higher tax rate.

Each return must be received by TRA on or before the 28th day of the month following the month the fuel was rebranded.

Step 1: Fill out the claim or return form(s)

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.

Step 2: Submit your forms

Online: submit the claim in TRACS and print the confirmation page for your records.

Step 3: Receive your refund or pay the amount owing

  • Remit the amount owing (see Making payments) or receive your refund by direct deposit.
  • Interest will be charged on late remittances and will continue to accrue until the balance is paid in full.

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.

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 claim or return
  • submit documents
  • manage direct deposit
  • view reports
  • confirm receipt of submitted returns or 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.

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.

Cross-program information circulars

Fuel tax information circulars

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.

Videos

Sign up for updates

Subscribe to TRA's publications and announcements

Contact

Submit forms

Complete your forms and email or fax them to:

Email: [email protected]
Fax: 780-427-0348

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: [email protected]

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Registered and approved fuel dye suppliers

Fuel Tax Act and Regulations

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