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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.
New TEFU exemption certificates with no expiry date
As part of the Government of Alberta’s commitment to reduce red tape, Tax and Revenue Administration (TRA) is issuing new Tax Exempt Fuel User (TEFU) exemption certificates to all current registrants before June 15, 2020.
- The new TEFU exemption certificate does not have an expiry date.
- The TEFU number will remain the same on the new TEFU exemption certificate.
- TEFU registrants are not required to re-apply or renew in order to receive a new certificate.
- TEFU registrants that no longer require a TEFU exemption certificate or are no longer eligible should contact TRA.
- For more information, see Special Notice Vol. 1 No. 42, Tax Exempt Fuel User (TEFU) Certificates, or the TEFU Non-expiring Certificates video.
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.
- For more information, watch: Who is Eligible for the Tax Exempt Fuel User (TEFU) program.
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.
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.
Apply for TEFU exemption certificate
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.
- For more information, see the video: Who is Eligible for the Tax Exempt Fuel User (TEFU) program.
Step 1: Fill out the declaration
- Complete the Declaration of Tax Exempt Fuel User form (AT321) (PDF, 292 KB)
- See video: Completing the TEFU Declaration (AT321) (June 2020)
Step 2: Submit your declaration
- Submit your completed Declaration to TRA.
Step 3: Receive TEFU exemption certificate
- If approved, you will receive a TEFU exemption certificate.
File for a fuel tax rebate
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
- Complete the Fuel Tax Rebate Application (AT342) (PDF, 862 KB).
- For more information about who can apply and what documents are required, see Information circular TEFU-1R5 – Tax Exempt Fuel User (TEFU) Rebates.
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
- 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.
Maintain 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 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:
- renew registration
- view renewal approval letter
- 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.
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
- TEFU-1R5 – Tax Exempt Fuel User (TEFU) Rebates – November 2018
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. 1 No. 42 – Tax Exempt Fuel User (TEFU) Certificates – February 2020
- Vol. 1 No. 40 – Tax Exempt Fuel User (TEFU) Numbers – Change to the Expiry Date of Member Numbers – March 2018
- Vol. 1 No. 23 – Marked Fuel Acquired or Supplied – August 2007
If you have trouble opening fillable PDF forms, see the form instructions.
- AT321 – Declaration of Tax Exempt Fuel User (PDF, 292 KB) – December 2020
- AT342 – Fuel Tax Rebate Application (PDF, 862 KB) – March 2021
- 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
- AT4931 – Alberta Consent Form (PDF, 328 KB) – November 2020
- See tip sheet: Representatives – How to Access TRACS (PDF, 66 KB) – December 2020
- Who is Eligible for the Tax Exempt Fuel User Program – April 2020
- Tax Exempt Fuel User (TEFU) - Non-expiring Certificates video – February 2020
- Completing the TEFU Declaration (AT321) – June 2020
Sign up for updates
Complete your forms and email or fax them to:
Email: [email protected]
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