Fuel tax refunds due to theft, destruction, contamination or bad debt

Overview

A fuel seller may apply for a tax refund when:

• a verifiable quantity of fuel was stolen or destroyed
• the fuel could not be sold by the fuel seller due to contamination
• the fuel seller sold the fuel on credit and all or a portion of the debt for the sale is a bad debt

Eligibility

Bad debt

An application for a refund of tax related to a bad debt must be received by Tax and Revenue Administration (TRA) within 90 days after the earlier of:

• the date the applicant received a notice of bankruptcy or notice of the appointment of a receiver

or

• the date the debt was written off as a bad debt in the applicant’s books of account

Upon reviewing the application for a refund, TRA may request a copy of the notice of bankruptcy, appointment of a receiver or other additional information.

Stolen, destroyed or contaminated fuel

The fuel seller must notify TRA of the incident immediately.

An application for a refund of tax paid on fuel that was stolen or destroyed must be received by TRA within one year from the date the fuel was stolen or destroyed.

An application for a refund of tax  paid on fuel that was unsaleable due to contamination must be received by TRA within 3 years from the end of the year the fuel became unsaleable due to contamination.

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.

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.

Refunds – full direct remitters

How to apply for a refund:

Step 1: Fill out the claim form

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.

Paper:

• Complete the Fuel Loss Adjustment for (AT371) form (PDF, 291 KB).

Step 2: Submit your claim

• Online: submit the return in TRACS and print the confirmation page for your records.
• Paper: submit your Fuel Loss Adjustment for (AT371) form (PDF, 291 KB) attached to your Alberta Generic Fuel Tax Return and Schedules (completed generic fuel tax return and fuel loss adjustment form) to TRA.

Step 3: Receive a refund or off-set balance owing on return

• The fuel loss amount will be applied against the amount owing from the generic fuel tax return (if applicable).

Refunds – other fuel sellers

How to apply for a refund:

Step 1: Fill out the claim form

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.

Paper:

Complete the following forms:

• Independent Fuel Sellers Fuel Tax Adjustments (AT372) (PDF, 293 KB)
• Schedule 3 – Statement of Fuel Tax Losses (AT353) (PDF, 264 KB)
• Schedule 1 – Fuel Exports (AT332) (PDF, 283 KB). For more information, see Exporting fuel.
• Schedule 2 – Other Tax Exempt Clear Fuel Sales (AT333) (PDF, 267 KB). For more information, see Selling tax-exempt clear fuel.

Step 2: Submit your claim

• Online: submit the return 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.

Set up direct deposit

• Log in 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 return or claim
• submit documents
• file a Notice of Objection
• manage direct deposit
• view reports
• 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

• Complete the Alberta Consent Form (AT4931) (PDF, 328 KB).

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

• 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-3R2 – Fuel Tax Exemption Certificates – February 2017
• FT-4R2 – Sale of Tax-Exempt Fuel – December 2020
• FT-5R1 – Marking Fuel – March 2022
• FT-7R1 – Assessments – February 2017
• FT-9R1 – Audits, Objections, and Waivers of Penalties and Interest – December 2020
• FT-10R2 – Offences and Related Penalties – December 2020
• FT-11R2 – Direct Remitters – August 2019
• FT-12R3 – Fuel Sellers – February 2019
• FT-13R1 – Exempt Sale Vendors – February 2017
• See the Open Government Portal for the complete set of Fuel Tax information circulars.

Submitting a claim or return using TRACS and XML file upload

• XML Upload Requirements for Submitting Fuel Tax Returns and Claims – May 2022

Forms

If you have trouble opening fillable PDF forms, see the form instructions.

• AT371 – Fuel Loss Adjustment
  • effective March 27, 2015 (PDF, 291 KB) – March 2015
• AT372 – Independent Fuel Sellers – Fuel Tax Adjustments:
  • effective March 27, 2015 (PDF, 293 KB) – March 2015
• AT332 – Independent Fuel Sellers – Schedule 1 – Fuel Exports:
  • effective March 27, 2015 (PDF, 283 KB) – March 2015
• AT333 – Independent Fuel Sellers Schedule 2 – Other Tax Exempt clear Fuel Sales:
  • effective March 27, 2015 (PDF, 267 KB) – March 2015
• AT353 – Independent Fuel Sellers Schedule 3 – Statement of Fuel Tax Losses:
  • effective March 27, 2015 (PDF, 264 KB) – March 2015
• AT4762 – Notice of Objection – December 2020
• AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) – October 2021

Videos

• How to complete the Fuel Tax registration – February 2022

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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]