Important notices

Fuel tax rate

Starting April 1, 2022, Albertans will not pay the provincial fuel tax, including for the following:

  • gasoline – 13 cents per litre
  • diesel – 13 cents per litre
  • marked gasoline and marked diesel – 4 cents

Albertans will see these savings at the pump.

The government will review the collection of the fuel tax on a quarterly basis and, if required, consider reinstating collection in stages. The government will not start to reinstate collection before July 1.

View the How does the Fuel Tax Relief impact your IFTA return video to understand how these changes may affect the total amount owing on your IFTA return.

For additional information, see Fuel tax inventory declaration and Special Notice Vol. 4 No. 44 – Alberta Fuel Tax Relief (March 23, 2022).

Overview

The Tax Exempt Fuel User (TEFU) program encompasses 2 separate components.

Purchase of marked fuel using the TEFU exemption certificate

Marked fuel (marked gasoline and marked diesel) may be used by a commercial or government entity (other than the Government of Canada) in unlicensed equipment or for heating purposes. In order to purchase marked fuel, the consumer must obtain a TEFU exemption certificate.

TEFU rebate

Consumers of clear fuel can apply for a rebate of fuel tax paid on the litres consumed because marked fuel was not reasonably available, or the entity is exempt and is not permitted to use marked fuel.

Fuel tax rate

The fuel tax rate on marked gasoline and marked diesel is currently 4 cents per litre, compared to 13 cents per litre for clear gasoline and clear diesel.

Apply for TEFU exemption certificate

Eligibility

To qualify for a TEFU exemption certificate, fuel purchased must be used in unlicensed equipment or for heating purposes. Marked gasoline and marked diesel are not permitted for use in licensed equipment under the TEFU program.

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 ‘Tax Exempt Fuel User (TEFU)’ from the Program Name menu.

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.

Step 4: Once approved

  • You will be notified by email that your exemption certificate is available in your TRACS account.

Form instructions

PDF form issues

Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:

  1. Save the PDF form to your computer – click or right-click the link and download the form.
  2. Open the PDF form with Adobe Reader. Fill it in and save it.

File for a fuel tax rebate

Eligibility

Situations where entities may apply for a TEFU rebate include:

  • Fuel tax was paid in error by foreign embassies, diplomats or Government of Canada.
  • Fuel was mixed or injected into a well-bore.
  • Fuel was used in unlicensed equipment by an applicant with a valid TEFU certificate at the time the fuel was purchased, and Tax and Revenue Administration (TRA) is satisfied that marked fuel was not reasonably available as a result of either:
    • no bulk fuel dealer with marked fuel available for sale was located within a 50 kilometre radius of the applicants location. The 50 kilometre radius is measured by “as the crow flies” or the most direct path between 2 points and does not consider roads or highways in determining the most direct pathway; or
    • the fuel was being consumed in a operation where clear fuel must be used and there existed a legal restriction (e.g., zoning) prohibiting the consumer from having more than one storage tank.

The Fuel Tax Rebate Application can be filed no later than 3 years after the end of the calendar year when the fuel was purchased.

Step 1: Fill out the rebate application

Step 2: Submit your application

  • Submit your completed TEFU Fuel Tax Rebate Application to TRA.

Step 3: Receive your rebate

  • Receive your refund by direct deposit or cheque. If there were changes made to your claim, a letter of assessment will be mailed.

Set up direct deposit

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.

You have a Tax Exempt Fuel User (TEFU) account if you are registered under the TEFU program. Depending on the access you have been assigned, you can:

  • view approval letter and exemption certificate
  • 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.

Resources

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.

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.

Instruction guides

Forms

If you have trouble opening fillable PDF forms, see the form instructions.

Videos

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Subscribe to TRA's publications and announcements

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]

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