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).
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
- 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
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To submit your forms
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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)
- Complete the Fuel Tax Registration (AT4905) (PDF, 770 KB).
Carbon levy claim
- Complete the Carbon Levy Claimant Registration – Fuel Vendor form (AT5135) (PDF, 1.5 MB).
Carbon levy return
- Complete the Transportation and Other Fuels Carbon Levy Direct Remitter Registration form (AT5100) (PDF, 1.5 MB).
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)
- Complete the TRACS Enrolment Request to enrol in TRACS or contact TRA.
- Visit the TRACS page for more information.
How to file
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
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)
- 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:
- Rebrand Notification (AT376) (PDF, 286 KB)
- Independent Fuel Sellers Fuel Tax Adjustments form (AT372) (PDF, 293 KB)
- Currently the form for fuel tax is the same, regardless if it is a claim or return.
Carbon levy - online:
- Submit your claim or return in your TRACS account.
Step 2: Submit your forms
- Online: submit the claim in TRACS and print the confirmation page for your records.
- Paper: bring, mail or fax your completed forms to TRA.
- 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
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-1R1 – An Introduction to Tax and Revenue Administration (March 2018)
- TRA-2 – TRA Fairness and Service Pledge (July 2018)
- TRA-3 – Alberta Commodity Tax Acts – Voluntary Disclosures (November 2018)
Carbon levy information circulars
- CL-1 – Overview of Carbon Levy on Fuel (December 2016)
- CL-T-1 – Transportation Fuels – Registration (November 2016)
- CL-T-2R1 – Transportation Fuels – Payable, Filing and Remittance (November 2016)
- CL-T-4 – Transportation Fuels – Refunds and Rebates (December 2016)
- CL-OF-1 – Other Fuels - Registration (November 2016)
- CL-OF-2R1 – Other Fuels – Payable, Filing and Remittance (November 2016)
- CL-OF-4 – Other Fuels – Refunds and Rebates (December 2016)
Fuel tax information circulars
- FT-1R1 – Overview of Fuel Tax (February 2017)
- FT-5 – Marking Fuel (March 2007)
- FT-6R1 – Tax Refunds (February 2017)
- FT-7R1 – Assessments (February 2017)
- FT8 – Collections (February 2017)
- FT-10R1 – Offences and Related Penalties (July 2007)
- 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.
- Carbon Levy Special Notice Vol. 11 No. 15 – 2019 Carbon Levy Inventory Declaration (May 2019)
- Carbon Levy Special Notice Vol. 11 No. 14 – Repeal of the Carbon Levy (May 2019)
- Fuel Tax Special Notice Vol. 1 No. 38 – Bill 4 – Fuel Tax Amendments (February 2016)
- Carbon Levy Special Notice Vol. 11 No. 2 – Carbon Levy on Marked Fuel – Purchases by Consumers / Sales by Exempt-Sale Vendors (December 2016)
- 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.
- AT4905 – Fuel Tax Registration (PDF, 770 KB) (February 2019)
- AT372 – Independent Fuel Sellers – Fuel Tax Adjustments:
- AT376 – Rebrand Notification:
- AT2080 – Consumer Return (PDF, 291 KB) (October 2015)
- AT5100 – Transportation and Other Fuels – Carbon Levy Direct Remitter Registration (PDF, 1.5 MB) (October 2016)
- AT5135 – Carbon Levy Claimant Registration – Fuel Vendor (PDF, 1.5 MB) (February 2017)
- AT4762 – Notice of Objection (PDF, 115 KB) (July 2017)
- AT4812 – Application for Direct Deposit (PDF, 174 KB) (April 2017)
Sign up for updates
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