Overview

A fuel seller may apply for a refund of tax 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 that 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 or appointment of a receiver or other additional information.

Stolen, destroyed or contaminated fuel

The fuel seller must notify TRA of the incident immediately by contacting TRA. An application for a refund of tax on fuel that was stolen, destroyed or contaminated must be received by TRA within 1 year from the date the fuel was stolen, destroyed or contaminated.

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.

To submit your forms

Forms cannot be sent through email. Complete and print your forms and bring, mail or fax them to TRA.

How to register

Step 1: Complete the registration form

Step 2: Submit your completed registration form

  • Bring, mail or fax 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: bring, mail or fax 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: bring, mail or fax 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.

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 get TRA's publications and announcements by email

Contact

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

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: tra.revenue@gov.ab.ca

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Fuel Tax Act and Regulations