Alberta Indian Tax Exemption (AITE)
Eligible Indian consumers are exempt from payment of Alberta tax on fuel and tobacco products purchased for their own use on Indian reserves in Alberta. This includes fuel delivered to storage tanks on the reserves by bulk fuel dealers and propane distributors.
An eligible Indian consumer may be one of the following:
- an Indian, as defined in the Indian Act (Canada), who is 16 years of age or older;
- an Indian band, as defined in the Indian Act, whose reserve is partially or totally located in Alberta; or
- an Indian band whose band office is located in Alberta.
No incorporated entity is eligible for the Alberta Indian tax exemption.
Under federal law, tobacco products must not be sold to anyone who is under 18 years of age. Therefore, eligible Indian consumers who are under 18 cannot take advantage of the exemption on tobacco.
The tax exemption can only be provided to eligible Indian consumers by retailers registered with Tax and Revenue Administration.