Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel effective as of the beginning of the day on May 30, 2019. Fuel sellers are expected to comply with the changes set out in the Bill.

For more information related to direct remitters, licence or exemption certificate holders, see Special Notice Vol. 11 No. 14 – Repeal of the Carbon Levy.

Contact Tax and Revenue Administration (TRA) if you have any questions related to the administration of the carbon levy.

Contact Canada Revenue Agency (CRA) if you have questions related to the federal fuel charge under the Greenhouse Gas Pollution Pricing Act (Canada).

Overview

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

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

Under the Climate Leadership Act and Regulation, a rebrand means to:

  • reclassify a fuel from one substance to another
  • change a fuel to another type of fuel
  • change a fuel to a substance that is not subject to the carbon levy
  • change a substance that is not subject to the carbon levy 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 (e.g., accidental mixing)

A return is required when:

  • fuel is rebranded from a lower fuel tax or carbon levy rate, to a higher fuel tax or carbon levy rate

A claim may be filed when:

  • fuel is rebranded from a higher fuel tax or carbon levy rate, to a lower fuel tax or carbon levy rate

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

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 register to rebrand, and how to file information if you are already a full direct remitter for fuel tax.

Step 1: Fill out the registration(s)

Fuel tax

Carbon levy claim

Carbon levy return

Step 2: Submit your registration(s)

  • Bring, mail or fax your completed form(s) to TRA.

Step 3: Receive decision letter(s)

  • If approved, you will receive a letter(s) advising of your Alberta Business Identification Number (BIN) to be referenced on any correspondence or documents.

Step 4: Register for TRACS (TRA Client Self-Service)

How to file

Claims

Fuel sellers may file 2 claims, one for fuel tax and one for carbon levy, if they rebranded from a fuel type with a higher fuel tax or carbon levy rate to a fuel type with a lower fuel tax or carbon levy rate.

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

  • fuel tax: 3 years after the end of the year in which the fuel was rebranded
  • carbon levy: 4 years after the end of the year in which the fuel was rebranded

Returns

Fuel sellers must file 2 returns, one for fuel tax and one for carbon levy, 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)

Fuel tax - 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.

Fuel tax - paper:

Complete the following forms:

Carbon levy - online:

  • Submit your claim or return in your TRACS account.

Step 2: Submit your forms

Fuel tax

  • Online: submit the claim in TRACS and print the confirmation page for your records.
  • Paper: bring, mail or fax your completed forms to TRA.

Carbon levy

  • Submit and receive a confirmation number in TRACS.

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.

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.

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
  • file a notice of objection for carbon levy

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

Carbon levy 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.

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

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Carbon levy rates

Registered and approved fuel dye suppliers

Fuel Tax Act and Regulations

Climate Leadership Act and Regulation