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 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.

Form instructions

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 – 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".

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:

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).

How to apply for a refund – other fuel sellers

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:

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.

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 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

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

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]

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Fuel Tax Act and Regulations

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