Alberta Indian Tax Exemption (AITE) - Publications

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.

The following publications explain the Alberta Indian Tax Exemption (AITE) program.  The menu on your right will link you to the publication categories.

The AITE series of information circulars is intended for the use of retailers on Alberta Indian Reserves (and bulk dealers or propane distributors who deliver fuel to a reserve) wishing to sell tobacco or fuel exempt of Alberta tax under the AITE program. The publications and forms are also intended for Indians and Indian Bands who wish to make purchases under the program.

Categories of AITE Publications and Forms


AITE Information Circulars


AITE Special Notices

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AITE Carbon Levy Information

The following publications and forms related to AITE and the Carbon Levy are listed here for your convenience.

Frequently Asked Questions related to AITE and the Carbon Levy

Information Circulars related to AITE and the Carbon Levy

Videos related to AITE and the Carbon Levy

Forms related to AITE and the Carbon Levy

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Secure File Transfer Protocol (SFTP)

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Related Fuel Tax Publications

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Related Tobacco Tax Publications

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Current and Historical Alberta Fuel and Tobacco Tax Rates

See Alberta Fuel and Tobacco Tax Rates (from January 2000 to current).

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Page last updated:  April 2, 2017