and Revenue Administration
Indian Tax Exemption (AITE)
Special Notice Vol. 4 No. 16
||February 6, 2017
|| Alberta Treasury Board and Finance,
Tax and Revenue Administration
|For more information:
4 No. 16 / March 2015
INDIAN TAX EXEMPTION SPECIAL NOTICE:
FUEL TAX RATE INCREASE
NOTICE TO AITE EXEMPT SALE RETAILERS
NOTE: This special notice 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 special notice 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.
As part of Budget 2015, Alberta will increase its fuel tax rates effective 12:01 a.m. on March 27, 2015. The new rates are as follows:
- Gasoline and diesel: $0.13 per litre
- Renewable diesel and renewable alcohol: $0.13 per litre
- Other prescribed fuels, including bunker fuel, kerosene, methanol and condensate, used to generate motive power by means of an internal combustion or turbine engine: $0.13 per litre
- Liquefied petroleum gas (propane): $0.094 per litre
An AITE retailer may apply to Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) for a refund of all or part of fuel tax paid in various circumstances, as set out in Information Circular AITE-3, Exemptions Under the AITE Program. Similarly, an AITE retailer that also sells propane may apply to TRA for a refund of the tax paid by the retailer on all propane sold tax-out to eligible AITE consumers. The refund process is outlined in the information package sent to all AITE retailers on March 26, 2015.
Click here for questions and answers relating to the implementation of the fuel tax rate changes. Any further questions may be emailed to TBF.email@example.com.