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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
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):
- Right-click on the form link and select "Save Target As" or "Save Link As", and save the form to your computer.
- Launch Adobe Reader.
- 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
- Complete the Fuel Tax Registration form (AT4905) (PDF, 770 KB).
- For information on whether you qualify to be a full direct remitter, see Information for Full Direct Remitters. Already registered full direct remitters are not required to complete a new 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:
- 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).
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:
- 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.
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
- 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-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)
Fuel tax information circulars
- FT-3R2 – Fuel Tax Exemption Certificates (February 2017)
- FT-4R2 – Sale of Tax-Exempt Fuel (December 2020)
- FT-5 – Marking Fuel (March 2007)
- 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 (September 2019)
Forms
If you have trouble opening fillable PDF forms, see the form instructions.
- AT4905 – Fuel Tax Registration (PDF, 770 KB) (February 2019)
- AT371 – Fuel Loss Adjustment
- effective March 27, 2015 (PDF, 291 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 272 KB) (July 2012)
- AT372 – Independent Fuel Sellers – Fuel Tax Adjustments:
- effective March 27, 2015 (PDF, 293 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 278 KB) (July 2012)
- AT332 – Independent Fuel Sellers – Schedule 1 – Fuel Exports:
- effective March 27, 2015 (PDF, 283 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 266 KB) (July 2012)
- AT333 – Independent Fuel Sellers Schedule 2 – Other Tax Exempt clear Fuel Sales:
- effective March 27, 2015 (PDF, 267 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 253 KB) (July 2012)
- AT353 – Independent Fuel Sellers Schedule 3 – Statement of Fuel Tax Losses:
- effective March 27, 2015 (PDF, 264 KB) (March 2015)
- effective up to March 26, 2015 (PDF, 251 KB) (July 2012)
- AT4762 – Notice of Objection (December 2020)
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) (November 2020)
- AT4812 – Application for Direct Deposit (PDF, 174 KB) (April 2017)
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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]