COVID-19 remains a public health threat. Mandatory measures are in effect provincewide.
Changes due to COVID-19
Method of delivery for IFTA decals
At this time, the International Fuel Tax Agreement (IFTA) licences and decals will only be sent by mail. Options for courier or in-person pick-up have been paused as a result of the COVID-19 pandemic. This applies to new and renewal registrations and additional decal requests.
TRA's online services and special notices
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.
News
- Special Notice Vol. 10 No. 5 – IFTA credentials required effective July 1, 2020 (July 1, 2020)
- Video: IFTA Process Changes during COVID-19 (April 2020)
- Special Notice Vol. 10 No. 3 – Waiver of IFTA Credentials During Public Health Emergency (March 2020)
- IFTA Fuel Tax Rate Chart for 4th Quarter of 2019 (PDF, 30 KB) (December 17, 2019)
- Online and Paper Forms for the September 2019 IFTA Quarterly Tax Return and Alabama Split-Rate Schedules for Alberta carriers who travelled in Alabama between July 1 and September 30, 2019 – see How to file for the quarter ended September 30, 2019 (October 2, 2019)
- Online and Paper Forms and instructional videos for the June 2019 IFTA Quarterly Tax Return and Alberta Split-Rate Schedules – see How to file for the quarter ended June 30, 2019 (July 11, 2019)
- Notice: Allowance for Use of Electronic Images for IFTA Licences and IRP Cab Cards, effective January 1, 2019 (PDF, 20 KB) (September 26, 2018)
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 significantly 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: view the video or 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 and can be found in Information Circular IFTA-2, Alberta IFTA Licensing and Reporting Requirements.
If you don’t 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 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.
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
Only register if you will be travelling outside of Alberta, and have a qualified motor vehicle.
Step 1: Fill out the IFTA Registration form
- Complete the IFTA Registration form (AT2054) (PDF, 1.1 MB) and print a copy.
- See video: Registering for IFTA.
Step 2: Submit registration documents
- Submit your completed IFTA registration form to TRA.
Step 3: Submit payment
- Visit Making payments for more information.
Step 4: Once approved
You will receive the following by mail:
- IFTA licence
- IFTA decals
- information sheet
How to file
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
- Online: Log in to your TRACS account and select “File a Return”.
- Video: Filing IFTA Returns Online.
- Paper: complete these forms:
- IFTA Quarterly Tax Return (AT2059) (PDF, 286 KB)
- IFTA Fuel Type Schedule (AT2060) (PDF, 290 KB)
- See the form completion instructions (AT2061) (PDF, 477 KB)
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
- Online: submit the return in TRACS and print the confirmation page for your records.
- Paper copy: submit your completed IFTA Quarterly Tax Return to TRA.
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).
How to file for the quarter ending September 30, 2019
Online filing instructions for Alberta carriers
who travelled in Alabama between July 1 and September 30, 2019
If you have trouble opening fillable PDF forms, see the form instructions.
- log in to your TRACS account, select “File a Return”, and select the period ending September 30, 2019
- select the applicable jurisdictions and enter the litres purchased and kilometres travelled for each as you normally would do
- complete the Alabama Split-Rate Adjustment Schedule for each applicable fuel type:
- Diesel (AT2070-AL-TRACS) (PDF, 305 KB)
- Gasoline (AT2072-AL-TRACS) (PDF, 305 KB)
- Propane (AT2071-AL-TRACS) (PDF, 305 KB)
- save the schedule(s), and enter the Total Alabama Split-Rate Adjustment in the applicable box in the online return
- upload the Alabama Split-Rate Schedule(s) on the Review Summary page
Paper filing instructions for Alberta carriers
who travelled in Alabama between July 1 and September 30, 2019
If you have trouble opening fillable PDF forms, see the form instructions.
Complete these forms if you travelled in Alabama and at least one other jurisdiction:
- IFTA Fuel Type Schedule (AT2060) (PDF, 290 KB)
- Alabama Split-Rate Adjustment Schedule for each applicable fuel type:
- Diesel (AT2070-AL) (PDF, 305 KB)
- Gasoline (AT2072-AL) (PDF, 305 KB)
- Propane (AT2071-AL) (PDF, 305 KB)
- September 30, 2019 IFTA Quarterly Tax Return (AT2059) (PDF, 207 KB)
- attach a copy of the completed Alabama Split-Rate Schedule(s) with your September 30, 2019 IFTA Quarterly Tax Return and IFTA Fuel Type Schedule and submit all documents to TRA
Step 2: Submit your return
- Online: submit the return in TRACS and print the confirmation page for your records.
- Paper copy: submit your completed IFTA Quarterly Tax Return to TRA.
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).
How to file for the quarter ending June 30, 2019
Online filing instructions for Alberta carriers
Watch the instructional video: filing online.
If you have trouble opening fillable PDF forms, see the form instructions.
- log in to your TRACS account, select “File a Return”, and select the period ending June 30, 2019
- select the applicable jurisdictions and enter the litres purchased and kilometres travelled for each as you normally would do
- after watching the instructional video, complete the Alberta Split-Rate Adjustment Schedule for each applicable fuel type:
- Diesel (AT2070) - TRACS version (PDF, 305 KB)
- Gasoline (AT2072) - TRACS version (PDF, 305 KB)
- Propane (AT2071) - TRACS version (PDF, 305 KB)
- Natural Gas (CNG) (AT2073) - TRACS version (PDF, 305 KB)
- save the schedule(s), and enter the Total Alberta Split-Rate Adjustment in the applicable box in the online return
- upload the Alberta Split-Rate Schedule(s) on the Review Summary page
Paper filing instructions for Alberta carriers
Watch the instructional video: filing using paper forms.
If you have trouble opening fillable PDF forms, see the form instructions.
After watching the instructional video, complete these forms:
- IFTA Fuel Type Schedule (AT2060) (PDF, 290 KB)
- Alberta Split-Rate Adjustment Schedule for each applicable fuel type:
- Diesel (AT2070) (PDF, 305 KB)
- Gasoline (AT2072) (PDF, 305 KB)
- Propane (AT2071) (PDF, 305 KB)
- Natural Gas (CNG) (AT2073) (PDF, 305 KB)
- June 30, 2019 IFTA Quarterly Tax Return (AT2059) (PDF, 207 KB)
Note: the June 30, 2019 IFTA Quarterly Tax Return has been revised to include the additional fields for the Alberta Split-Rate Adjustment. - attach a copy of the completed Alberta Split-Rate Schedule(s) with your June 30, 2019 IFTA Quarterly Tax Return and IFTA Fuel Type Schedule and submit all documents to TRA
Step 2: Submit your return
- Online: submit the return in TRACS and print the confirmation page for your records.
- Paper copy: submit your completed IFTA Quarterly Tax Return to TRA.
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
At this time, additional decals will only be sent by mail. Options for courier or in-person pick-up have been paused as a result of the COVID-19 pandemic.
IFTA registrants in Alberta may purchase additional decals throughout the year.
- Complete the IFTA Additional Decals Request form (AT2055) (PDF, 354 KB) and submit to TRA.
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 more urgently, TRA may issue a 30-day temporary permit for an additional fee of $10 per vehicle.
- Existing registrants may contact TRA and provide the make, model and vehicle identification number (VIN).
- New carriers must include the above information and the IFTA Registration form (AT2054) (PDF, 1.1 MB).
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.
To request a temporary permit(s) contact TRA by email at [email protected]. Once completed TRA will email the temporary permit(s) and a copy of the IFTA licence to the carrier.
How to renew your IFTA licence
The 2021 IFTA decals and licence will only be sent by mail. Options for courier or in-person pick-up have been paused as a result of the COVID-19 pandemic.
Step 1: Complete the IFTA Renewal Form
- Online: complete the IFTA Renewal Form in TRACS.
(Note: if you do not have a TRACS account, complete the TRACS Enrolment Request). - Paper: complete the IFTA Registration form (AT2054) (PDF, 1.1 MB), selecting "Renewal" in the Reason for Application, and submit it to TRA.
Step 2: Pay for your renewal and decals
- Visit Making payments for more information.
Step 3: Once renewed
You will receive the following by mail:
- IFTA licence
- IFTA decals
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 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
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).
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 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.
IFTA quarterly tax rate chart
AT2062 - IFTA Fuel Tax Rate Charts:
- Fourth Quarter of 2020 (PDF, 30 KB)
- Third Quarter of 2020 (PDF, 29 KB)
- Second Quarter of 2020 (PDF, 30 KB)
- First Quarter of 2020 (PDF, 30 KB)
Publications
IFTA Top 10 Tips (PDF)
- IFTA Top 10 Tips (March 2018)
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)
IFTA information circulars
- IFTA-1R7 – Overview of IFTA (February 2012)
- IFTA-2R8 – IFTA Licensing and Reporting Requirements (February 2012)
- IFTA-3R4 – Enforcement - Fuel Tax Trip Permits (February 2012)
- IFTA-4R6 – Administration (February 2012)
- IFTA-5R2 – Audit (February 2012)
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.
- Special Notice Vol. 10 No. 5 – IFTA credentials required effective July 1, 2020 (July 1, 2020)
- Special Notice Vol. 10 No. 4 – Extension of IFTA Quarterly Tax Return Filing Deadline (April 2020)
- Special Notice Vol. 10 No. 3 – Waiver of IFTA Credentials During Public Health Emergency (March 2020)
- Special Notice Vol. 10 No. 2 – Repeal of the Carbon Levy (May 2019)
- Carbon Levy Special Notice Vol. 11 No. 14 – Repeal of the Carbon Levy (May 2019)
Forms
If you have trouble opening fillable PDF forms, see the form instructions.
Registration, Quarterly Tax Return, Decals, Notice of Objection, Consent
- AT2054 – IFTA Registration (PDF, 390 KB) (December 2020)
- AT2055 – IFTA Additional Decals Request (PDF, 354 KB) (December 2020)
- AT2059 – IFTA Quarterly Tax Return (PDF, 326 KB) (September 2012)
- AT2060 – IFTA Fuel Type Schedule (PDF, 290 KB) (March 2013)
- See AT2061 – Instructions (PDF, 477 KB) (September 2009)
- AT4762 – Notice of Objection (December 2020)
- AT4764 – Request for a Waiver of Penalties and Interest (PDF, 854 KB) (November 2020)
- AT4931 – Alberta Consent Form (PDF, 328 KB) (November 2020)
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 KB)
Online Filing – Alabama – for the quarter ended September 30, 2019 (October 2019):
- AT2070-AL-TRACS – Alabama Split-Rate Schedule – Diesel (PDF, 305 KB)
- AT2071-AL-TRACS – Alabama Split-Rate Schedule – Propane (PDF, 305 KB)
- AT2072-AL-TRACS – Alabama Split-Rate Schedule – Gasoline (PDF, 305 KB)
Paper Filing – Alabama – for the quarter ended September 30, 2019 (October 2019):
- AT2059 – IFTA Quarterly Tax Return (quarter ended September 30) (PDF, 207 KB)
- AT2070-AL – Alabama Split-Rate Schedule – Diesel (PDF, 305 KB)
- AT2071-AL – Alabama Split-Rate Schedule – Propane (PDF, 305 KB)
- AT2072-AL – Alabama Split-Rate Schedule – Gasoline (PDF, 305 KB)
Online Filing – Alberta – for the quarter ended June 30, 2019 (July 2019):
- AT2070 – Alberta Split-Rate Schedule – Diesel (PDF, 305 KB)
- AT2071 – Alberta Split-Rate Schedule – Propane (PDF, 305 KB)
- AT2072 – Alberta Split-Rate Schedule – Gasoline (PDF, 305 KB)
- AT2073 – Alberta Split-Rate Schedule – Natural Gas (PDF, 305 KB)
Paper Filing – Alberta – for the quarter ended June 30, 2019 (June 2019):
- AT2059 – IFTA Quarterly Tax Return (quarter ended June 30) (PDF, 207 KB)
- AT2070 – Alberta Split-Rate Schedule – Diesel (PDF, 305 KB)
- AT2071 – Alberta Split-Rate Schedule – Propane (PDF, 305 KB)
- AT2072 – Alberta Split-Rate Schedule – Gasoline (PDF, 305 KB)
- AT2073 – Alberta Split-Rate Schedule – Natural Gas (PDF, 305 KB)
Videos
Sign up for updates
Subscribe to TRA's publications and announcements
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]
Related
Other programs administered by Tax and Revenue Administration
International Fuel Tax Association, Inc.
Canadian Fuel Charge information from the Canada Revenue Agency (CRA):
- What the new Canadian Fuel Charge means for interjurisdictional road carriers (PDF, 103 KB) (CRA Notice - February 25, 2019)
- Please visit canada.ca for more information including registration forms and fuel charge notices.