and Revenue Administration
Indian Tax Exemption Program
Information Circular AITE-5R8
||February 6, 2017
||Alberta Treasury Board and Finance,
Tax and Revenue Administration
|For more information:
AITE-5R8 / January
NOTE: This information circular is intended
to explain legislation and provide specific information. Every effort
has been made to ensure the contents are accurate. However, if a
discrepancy should occur in interpretation between this information
circular and governing legislation, the legislation takes precedence.
The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.
ALBERTA INDIAN TAX EXEMPTION
PROGRAM INFORMATION CIRCULAR:
TAX RATE CHANGES
This information circular is intended primarily for exempt-sale
retailers of tobacco, exempt-sale vendors of fuel, or registered operators under the Tourism
Levy Act who sell those products or accommodations exempt from
Alberta tax or the tourism levy to eligible Indian consumers.
- Alberta tax is included in the price the
exempt-sale retailer pays when purchasing tobacco or exempt-sale vendor pays when purchasing clear fuel
from licensed wholesalers or fuel suppliers. In this document, both an "exempt-sale retailer" and "exempt-sale vendor" are described as a "retailer". When tax rates change,
their suppliers inform retailers of changes. Alberta Finance,
Tax and Revenue Administration (TRA), also supplies retailers with a
new tax rate chart.
- When fuel or tobacco tax rates change, the
retailer should immediately use the new rate for taxable sales
and in providing the Alberta Indian Tax Exemption to eligible
Indian consumers. Old inventory does not have to be used up first.
- Operators of accommodation located on reserves provided to eligible
Indian consumers for their use do not collect the tourism levy
when an AITE card or certificate of Indian Status is presented at time of purchase. For more information about the tourism levy, see Information Circular TL-1, Overview of the Tourism Levy.
- For past and current tobacco and fuel tax, past hotel room tax and current tourism levy rates, see Alberta Current and Historic Tax Rates.