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.
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:
- 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.
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
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
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)
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.
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
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
- 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
Fuel tax information circulars
- FT-1R1 – Overview of Fuel Tax – February 2017
- FT-5R1 – Marking Fuel – March 2022
- FT-6R1 – Tax Refunds – February 2017
- FT-7R1 – Assessments – February 2017
- FT8R1 – Collections – 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.
- 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.
- AT2080 – Consumer Return (PDF, 291 KB) – October 2015
- AT4762 – Notice of Objection – December 2020
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) – October 2021
- 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]
Connect with Tax and Revenue Administration
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