COVID-19 response: using TRA's online services, and TRA special notices
Given the current exceptional circumstances surrounding the outbreak of COVID-19, Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (e.g. Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.
For more information, see TRA online services. This page also includes links to TRA Special Notices related to changes due to COVID-19, listed under the applicable program.
For COVID-19 updates, visit COVID-19 info for Albertans.
Repeal of the carbon levy
Bill 1, An Act to Repeal the Carbon Tax, was introduced in the Alberta Legislature on May 22, 2019. Alberta will begin administering the changes set out in the Bill effective immediately at the beginning of the day on May 30, 2019. The carbon levy no longer applies to any type of fuel as of that time. Fuel sellers are expected to comply with the proposed changes set out in the Bill.
See Special Notice Vol. 11 No. 16 – Discontinuance of the Lloydminster Competitive Adjustment Grant for more information.
For more information related to direct remitters, licence or exemption certificate holders, see Special Notice Vol. 11 No. 14 – Repeal of the Carbon Levy.
Contact Tax and Revenue Administration (TRA) if you have any questions related to the administration of the carbon levy.
Overview
The Lloydminster Competitive Adjustment Grant (the Grant) provides eligible retail fuel dealers in the border City of Lloydminster with a grant that covers the difference in total fuel tax and carbon levy imposed by Alberta and the fuel tax imposed by Saskatchewan on litres of qualifying fuel sold. The grant is administered by Tax and Revenue Administration (TRA).
Eligibility
Only retail fuel dealers on the Alberta side of Lloydminster that sell clear gasoline, clear diesel, or propane used for motive purposes directly to end consumers at retail gas stations or through cardlock activated pumps are eligible for the Grant.
A claim for the Grant cannot be made in respect of sales of clear gasoline, clear diesel, or propane used for motive purposes that is delivered. The Grant does not apply to heating fuel nor marked fuel.
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.
To submit your forms
Complete your forms and submit them to TRA.
How to register
Step 1: Fill out the registration
- Complete the Lloydminster Competitive Adjustment Grant Registration (AT5400) form (PDF, 1.5 MB).
- All applicants must agree to the terms and conditions of the Grant program at the time of registration.
Step 2: Submit your registration
- Submit your completed Lloydminster Competitive Adjustment Grant Registration form 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.
- TRA has the absolute discretion to determine the eligibility of any applicant to participate in the Grant program and to determine the entitlement of any applicant to a Grant under the program, and the determination of TRA is final.
How to file a claim
A claim for the Grant must be made no later than 1 year after the end of the year in which the fuel was sold. Applications submitted after that time will not be processed and the Grant will not be paid in respect of those litres of fuel.
A Grant claim cannot be filed more often than on a monthly basis, with the Grant claim period beginning on the first day and ending on the last day of the respective calendar month.
Step 1: Fill out the claim
- Complete the Lloydminster Competitive Adjustment Grant Claim (AT5410) (PDF, 272 KB).
- Claims will be accepted within 1 year after the end of the year in which the respective fuel was sold.
Step 2: Submit your claim
- Submit your completed Lloydminster Competitive Adjustment Grant form to TRA.
Step 3: Receive your grant
- Receive your grant by direct deposit or cheque. If there were changes made to your claim, a letter of assessment will be mailed to you.
How to set up direct deposit
- Complete an Application for Direct Deposit (AT4812) (PDF, 174 KB).
- Submit the form to TRA along with a copy of a “VOID” blank cheque.
- Funds will only be deposited into one bank account.
Record keeping and audit
Record keeping requirements
A claimant must retain complete and accurate records, including financial records and supporting information provided on the claim and its eligibility to participate in the program. These records must be retained for 3 years from the date an amount is paid under the Grant program.
Audit
TRA reserves the right to verify information on a Grant registration or Grant claim.
A claimant may be required to repay part or all of the Grant if it is determined that, for example:
- the applicant or claimant provided false information
- the applicant or claimant was not eligible or entitled to receive the Grant
- the Grant was received not in accordance with the terms and conditions of the Grant program
If a claimant is required to repay part or all of a Grant, interest will be charged from the time the amount was first paid to the claimant until the date on which the amount was repaid.
Grant rates
| Fuel type | As of May 30, 2019 |
April 1, 2019 to May 29, 2019 |
|---|---|---|
| Clear gasoline | 0.00 cents per litre | 0.31 cents per litre |
| Clear diesel | 0.00 cents per litre | 0.66 cents per litre |
| Propane used for motive purposes | 0.00 cents per litre | 1.92 cents per litre |
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.
- 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)
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.
- Vol. 11 No. 16 – Discontinuance of Lloydminster Competitive Adjustment Grant (May 2019)
- Vol. 11 No. 14 – Repeal of the Carbon Levy (May 2019)
Terms and conditions
Forms
If you have trouble opening fillable PDF forms, see the form instructions.
- AT5400 - Lloydminster Competitive Adjustment Grant Registration (PDF, 1.4 MB) (March 2017)
- AT5410 - Lloydminster Competitive Adjustment Grant Claim:
- effective April 1, 2019 (PDF, 272 KB) (March 2019)
- effective January 1, 2018 to March 31, 2019 (PDF, 370 KB) (February 2018)
- AT4762 – Notice of Objection (PDF, 115 KB) (July 2017)
- AT4812 – Application for Direct Deposit (PDF, 174 KB) (April 2017)
Sign up for updates
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Contact
To submit forms
Complete your forms and email or fax them to:
Email: tra.revenue@gov.ab.ca
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