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

A consumer is exempt from paying tax on clear fuel if:

  • the consumer provides, at the time of purchase, a fuel tax exemption certificate or other prescribed evidence of exemption; and
  • the fuel is intended for a prescribed purpose or use.

Eligible consumers

The following identifies the consumers that are eligible to purchase clear tax-exempt fuel and the proof of eligibility at the time of purchase.

The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

Eligible consumers on reserve

The consumer must present the Alberta Indian Tax Exemption (AITE) card issued by Tax and Revenue Administration (TRA) or a card issued by the Treaty 7 Tribal Council as proof of exemption to the fuel seller. See the AITE page for more information.

Armed forces of another country

Armed forces of another country stationed in Alberta must provide documentation to the fuel seller confirming that they are armed forces of another country and where they are stationed in Alberta.

Government of Canada

To purchase clear fuel exempt of tax, the Government of Canada must provide the fuel seller an exemption certificate in the following form:

“This is to certify that the fuel ordered / purchased hereby is being purchased by:

(Name of Department, Agency or Corporation)

Which is part of the Government of Canada or is a tax-free Government of Canada agency, and is therefore not subject to Alberta fuel tax.”

Foreign operator of air transportation services

Federal documentation establishing eligibility to purchase aviation fuel exempt of excise tax must be provided to the fuel seller at the time of purchase. For more information regarding the sale and purchase of aviation fuel in Alberta, see:

Operators of mines in Alberta

An operator of a mine in Alberta may purchase liquefied petroleum gas (LPG) for use in mining operations exempt of tax from a LPG distributor by providing a copy of the letter issued by TRA acknowledging the exemption.

Railways

Railways registered with TRA may purchase clear diesel for use in operating a railway locomotive are eligible to purchase tax-exempt locomotive fuel. See the list of Entities Registered to Use Locomotive Fuel in Alberta for more information.

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.

Electronic signatures allowed

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA. To add a digital signature, the form must first be downloaded or opened as a PDF.

To submit your forms

Complete your forms and submit them to TRA.

How to register

Step 1: Complete the registration form

Step 2: Submit your completed registration form

  • Submit your completed Fuel Tax Registration to TRA.

Step 3: Receive decision letter

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

How to apply for a refund

  • Fuel sellers that are not a registered full direct remitter can apply for a refund for the fuel sold to eligible tax-exempt consumers.
  • A claim for a refund of tax paid on fuel sold to eligible tax-exempt consumers must be received by TRA not later than 3 years from the end of the year in which the fuel was sold. The claim is filed on a monthly basis as needed.
  • Full direct remitters will report the exempt sales on their generic fuel tax return. For more information, see Information for Full Direct Remitters.

Step 1: Fill out the claim form

Online:

Log in to your TRA Client Self-Service (TRACS) account and select "File a Return/Claim".

Claims 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.

Paper:

Complete the following forms:

Step 2: Submit your claim

  • Online: submit the claim in TRACS and print the confirmation page for your records.
  • Paper: submit your completed claim form to TRA.

Step 3: Receive your refund

  • Receive your refund by direct deposit. If there were changes made to your claim, a letter of assessment will be made available in TRACS under View Assessments.

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.

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
  • submit documents
  • file a Notice of Objection
  • manage direct deposit
  • view reports
  • confirm receipt and completion of submitted 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.

How to authorize a representative

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):

  • owner
  • partner of a partnership
  • corporate director
  • trustee of an estate
  • individual with delegated authority

Step 1: Fill out the Alberta Consent Form

Step 2: Submit the consent form

  • Submit your completed consent form to TRA.

Step 3: Representative receives PIN (only for TRACS access)

  • TRA will review the consent form to ensure it is complete.
  • TRA will issue a PIN number to the individual via secure e-mail. TRACS access can only be provided to an individual.

The representative must enter the PIN and account number to access TRACS account. See How to access TRACS for instructions.

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

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 TRA's publications and announcements

Contact

To submit forms

Complete your forms and email or fax them to:

Email: [email protected]
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: [email protected]

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Carbon levy rates

Entities Registered to Use Locomotive Fuel in Alberta

Fuel Tax Act and Regulations

Climate Leadership Act and Regulation