Table of contents

Important notices

Fuel tax relief program

Alberta’s fuel tax relief program will continue through to the end of the year at least, with Albertans saving 8.5 cents per litre at the pump. Effective October 1, 2022, there will be a partial reinstatement of tax at 4.5 cents per litre on clear gasoline and diesel, based on the staged approach established at the outset of the program. Marked gasoline and marked diesel will remain at 0 cents per litre.

Alberta continues to have the lowest provincial tax in the country. Effective October 1, 2022, the provincial fuel tax is as follows:

  • gasoline – 4.5 cents per litre
  • diesel – 4.5 cents per litre
  • marked gasoline and marked diesel – 0 cents per litre

The government will continue to review the collection of the fuel tax on a quarterly basis. The next review will occur mid-December.

See the following video to understand how these changes may affect the total amount owing on your IFTA return:

For additional information, see:

IFTA tax rate changes affecting Q2 and Q3-2022

Some governments in Canada and the U.S. implemented temporary fuel tax relief programs. To find out how to report fuel purchased and kilometres travelled in these jurisdictions, see:

IFTA return has a new look

To accommodate member jurisdictions with multiple tax rates in a quarter, the IFTA return has been updated. When filing your return for Q3-2022 and onwards, an additional row will display for jurisdictions that have a split rate. Each row will contain one tax rate for the specified date range for that jurisdiction

Changes to registration and filing requirements

Effective April 1, 2022, all IFTA returns must be submitted in TRACS. Returns received by any other means (for example, mail, fax, email, etc.) will not be accepted.

For more information, see:

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Program updates

Overview

IFTA is an agreement among American and Canadian jurisdictions that enables uniform collection and distribution of fuel taxes paid by motor carriers traveling in multiple jurisdictions.

IFTA membership is voluntary and allows the carrier to reduce the paperwork and compliance burden for fuel tax reporting.

Once registered, a carrier must submit returns to Tax and Revenue Administration (TRA) on a quarterly basis and report all fuel purchased, and kilometres travelled, for all of their IFTA vehicles.

Carriers can renew their IFTA licence and receive new decal sets each year.

IFTA Top 10 Tips

See IFTA Top 10 Tips: download the PDF version.

Benefits of an IFTA membership

  • A carrier licensed under IFTA is required to submit only one quarterly fuel tax return to its base jurisdiction, where it is registered.
  • The single return covers the distance travelled in all IFTA jurisdictions, rather than the carrier being required to complete separate fuel tax returns for each jurisdiction.
  • Each base jurisdiction then refunds or collects the net fuel tax for all member jurisdictions.

IFTA and the Prorate program

A carrier does not have to register under the Prorate program to register under IFTA. The programs are not related. You may register for one, both, or neither program.

Eligible carriers

A carrier can register for IFTA in Alberta if it:

  • operates one or more qualified motor vehicles base-plated in Alberta or the Northwest Territories
  • travels to at least one other IFTA jurisdiction
  • allocates some income to Alberta for income tax purposes
  • does not have an amount owing or an unfiled IFTA return for a prior reporting period

Eligible motor vehicles

A qualified motor vehicle is one used, designed, or maintained for the transportation of persons or property and meeting one of the following size and weight requirements:

  • 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 11,797 kilograms (26,000 lbs.)
  • 3 or more axles regardless of weight, or
  • if used in combination with a trailer, a combined weight that exceeds 11,797 kilograms (26,000 lbs.)

A recreational vehicle is not a qualified motor vehicle.

Special rules apply for farm-plated vehicles registered under IFTA as outlined in Information Circular IFTA-1R8 – Information for Interjurisdictional Carriers.

If you do not register your vehicle

If you are an Alberta carrier with qualified motor vehicles not registered for IFTA, your vehicles cannot travel in other IFTA jurisdictions without purchasing a trip permit for fuel tax purposes.

If you are not a member of a licensing Prorate plan, you will have to purchase a trip permit for licensing purposes. Contact the jurisdiction(s) you will be travelling to for information on the purchase of trip permits.

For complete information about the IFTA program administered by TRA, see the IFTA series of information circulars.

Cost

The registration, renewal and reactivation fees for each carrier are:

  • an annual registration fee of $15 for the Alberta IFTA Fuel Tax Licence
  • an annual decal fee of $10 per set of 2 decals per qualified motor vehicle

Carriers must submit both the registration and decal fees with their initial registration or annual renewal application.

How to register

Complete the IFTA registration if you:

  • will be travelling outside of Alberta, and have a qualified motor vehicle
  • have never had an Alberta IFTA licence or it has been 4 years or more since you had an Alberta IFTA licence
  • amalgamated and the successor corporation requires an IFTA licence

For detailed step by step instructions, see:

Step 1. Create or sign into your MyAlberta Digital ID account

Continue to MyAlberta Digital ID

  • Create a basic account.

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 sign in, you will be redirected to TRACS.
  • Select Online Registration.
  • Select ‘International Fuel Tax Agreement (IFTA)’ from the Program Name menu.
  • Pay the registration fees electronically to reduce processing delays. TRA will not approve the registration until all fees have been paid in full.

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.
  • You will receive an approval email once your registration has been processed.

Step 4: Once approved

  • You will be notified by email that your licence is available in your TRACS account.
  • Decals will be mailed, unless 250 or more decal sets were ordered and courier was requested.

How to file

IFTA requirements and due dates

IFTA returns and remittances are required quarterly, and are due on the last day of the month following the end of the calendar quarter reporting period. A return is still required when there is no travel, or when you only travel in Alberta.

You are required to report:

  • all fuel put into qualified vehicles, including fuel provided by a third party
  • all kilometres travelled by qualified vehicles, including off-road travel and personal use, on the IFTA fuel type schedule

Note: Licensed vehicles with IFTA credentials, including those with farm plates, can use only clear fuel. Using marked fuel is not permitted.

Step 1: Complete the IFTA return

You will be charged a penalty if you file your return late. The penalty is $50 or 10% of the assessed unpaid taxes, whichever is greater.

Step 2: Submit your return

  • Submit the return in TRACS and print the confirmation page for your records.

Step 3: Remit the amount owing and view the Notice of Assessment

  • Remit the amount owing (see Making payments).
  • Interest will be charged on late remittances and will accrue until the balance is paid in full.

If changes were made to your return, or a balance is owing, a notice of assessment will be available in your TRACS account under “View Assessments” (or mailed if you do not have a TRACS account).

Additional decals and temporary permits

Additional decals

Additional decals will be mailed unless 250 or more sets are ordered. Any time a carrier is purchasing 250 decal sets or more, they may opt to arrange for the decals to be sent by courier at their own expense.

IFTA registrants in Alberta may purchase additional decals throughout the year.

Additional decals will only be processed once payment has been received (for more information, see Making payments).

Temporary permits

For situations where IFTA credentials are required urgently, TRA may issue a 30-day temporary permit for an additional fee of $10 per vehicle.

To request a temporary permit(s) send the following information by email to [email protected]:

  • Account information
    • Existing registrants: include your account number (BIN) and legal name.
    • New carriers must first complete the IFTA registration in TRACS and include the reference number on the confirmation page and their legal name.
  • Make, model and vehicle identification number (VIN) for each vehicle requiring a temporary permit.
  • Explanation as to why a temporary permit is required.

Temporary permits will not be processed until payment has been received (see Making payments).

Temporary permits can take 7-10 business days to process under normal circumstances. Contact the jurisdictions you will be traveling to if you need to travel immediately to arrange for a trip permit.

Once completed, TRA will email the temporary permit(s).

How to renew your IFTA licence

The ‘Renew Annual Registration’ is available from October 15 to December 31. After December 31, carriers can reactivate their account in TRACS.

Step 1: Complete the IFTA Renewal form

Step 2: Pay your renewal fees

Step 3: Once approved

  • You will be notified by email that your licence is available in your TRACS account.
  • Decals will be mailed, unless 250 or more decal sets were ordered and courier was requested.

How to reactivate your IFTA licence

Carriers with an Alberta licence issued within the last four years can reactivate their account in TRACS using ‘Reactivate IFTA Account.’

Carriers that had a licence more than 4 years ago must apply as a new registrant. See How to register.

Step 1: Complete the Reactivate IFTA Account form

Step 2: Pay your reactivation fees

Step 3: Once approved

  • You will be notified by email that your licence is available in your TRACS account.
  • Decals will be mailed, unless 250 or more decal sets were ordered and courier was requested.

How to pay

You will need your account number to make a payment online. The account number is located at the top of the page in your TRACS account. It will begin with a ‘4’ and must be 9-digits long (including the 4).

Maintain account in TRACS

Tax and Revenue Administration (TRA) is no longer processing phone or email requests for basic account information.

Account owners or their representatives can access most of the information related to their account in Tax and Revenue Administration Client Self-Service (TRACS) portal.

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:

  • view, download and print a copy of the IFTA licence
  • file quarterly IFTA returns
  • confirm receipt of submitted returns
  • submit documents
  • view status of prior assessments, financial details and notices of assessment and reassessment
  • access financial information and view account period balances
  • apply for annual renewals
  • update address and contact information
  • delegate account access to other employees or authorized individuals
  • make credit card payments
  • reactivate your account

For more details, instructional videos and to log in to your TRACS account, see TRACS information.

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 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 email. 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.

IFTA quarterly tax rate

The quarterly tax rates will be updated and available in TRACS on the 1st day of the month following the quarter end. For example, the tax rates will be available April 1 for the quarter ending March 31.

If you require the tax rates prior to this date, see Tax Rate Matrix Downloads at the International Fuel Tax Organization’s website.

Publications

IFTA tax rate changes affecting Q2 and Q3-2022

IFTA Top 10 Tips (PDF)

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

IFTA information circulars

IFTA special notices

These documents are used to announce changes to the legislation administered by TRA, or changes to administrative policies and practices carried out by TRA. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications, such as information circulars or web content.

Forms

Videos

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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]

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Fuel Tax Act and Regulations

International Fuel Tax Association, Inc.

Canadian Fuel Charge information from the Canada Revenue Agency (CRA):

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