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Tax and Revenue Administration
Transportation Fuels - Registration
Information Circular CL-T-1


Last Reviewed: November 9, 2016
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.carbonlevy@gov.ab.ca

CL-T-1 / October 2016

TRANSPORTATION FUELS - REGISTRATION

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.

This Information Circular explains the registration requirements for transportation fuels under the Climate Leadership Act (the Act) and the Climate Leadership Regulation (the Regulation), which are administered by Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA).

Topics include:


DEFINITIONS

  1. The term “transportation fuels” is not defined in the Act and the Regulation. It is a term used by TRA to represent fuels such as gasoline, diesel and propane used to generate power by means of an internal combustion or turbine engine for motive purposes as well as aviation gas, aviation jet fuel, and locomotive diesel and includes additives to those fuels. Propane used for heating purposes is not included in the definition of transportation fuels.


  2. In respect of transportation fuels, a direct remitter is a person required to remit the carbon levy payable to TRA according to the Act and the Regulation when conducting various activities in Alberta, including:

    • selling or removing transportation fuels from a refinery or a terminal;

    • manufacturing, refining or purchasing in, or importing into, Alberta not less than a total of 500 million litres of gasoline or diesel annually;

    • importing transportation fuels into Alberta for the purpose of sale or resale;

    • importing transportation fuels in Alberta that, without first having been sold or resold in Alberta, are put, in Alberta, into a fuel system that produces heat or energy;

    • selling or removing transportation fuels from an oil battery, oil production site or oil sands processing plant;

    • holding a licence for carbon levy exemption (for information on carbon levy exemptions and licences, please see Information Circular CL-T-3, Transportation Fuels − Exemptions and Licences);

    • producing, processing or refining transportation fuels;

    • rebranding transportation fuels;

    • selling transportation fuels that were purchased exempt from the carbon levy as a holder of a carbon levy exemption certificate or other evidence of exemption (for information on carbon levy exemptions and licences, please see Information Circular CL-T-3, Transportation Fuels − Exemptions and Licences); or

    • purchasing transportation fuels exempt from the carbon levy for export from Alberta, but subsequently selling them in Alberta.

REGISTRATION AS A DIRECT REMITTER

  1. Generally, an entity must register with the TRA as a direct remitter where the remittance of carbon levy is to be made directly to TRA.


  2. An operator of a joint venture is required to register in respect of the joint venture activities the operator is responsible for. If the operator is also required to register on the operator’s own activities, the operator must register separately for the operator’s own activities.


  3. A person who is already registered as a direct remitter under the Fuel Tax Act and the Fuel Tax Registration will need to register as a direct remitter under this Act and Regulation.


  4. To register as a direct remitter for transportation fuels under the Act and the Regulation, apply to TRA by completing the Transportation and Other Fuels Carbon Levy Direct Remitter Registration (AT5100).


  5. If you are involved in numerous activities that require registration, you need to register for each activity, but only one registration form is required.


  6. TRA will review your application for registration and may request additional information before making a decision.


  7. If your application has been approved, TRA will send you a written notification of your registration as a direct remitter and the activities you are registered.


  8. TRA may refuse to register an applicant as a direct remitter, renew the registration of a direct remitter, or may cancel or suspend the registration of a direct remitter if the direct remitter has contravened the Act or the Regulation, another Alberta law, or a law of another jurisdiction governing the collection and payment of tax and levy.


  9. TRA may refuse to register an applicant or to renew the registration of a direct remitter if the direct remitter is not dealing at arm’s length with a person whose registration has been suspended or cancelled or whose application for registration as a direct remitter, or renewal of registration as a direct remitter has been refused.


  10. Where TRA has:

    • refused to register an applicant as a direct remitter;

    • refused to renew the registration of a direct remitter; or

    • suspended or cancelled the registration of a direct remitter

    TRA will provide to the person a notice of refusal, suspension or cancellation and provide the reasons for the action.


  11. Where the person is not satisfied with TRA’s decision, a Notice of Objection may be filed. For more information on filing an objection, please see Information Circular CL-4, Audits, Objections and Waivers of Penalties and Interest, which will be available prior to the end of 2016.

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REGISTRATION AS AN EXEMPT-SALE VENDOR

  1. An exempt-sale vendor is a person that is registered under the Act and the Regulation to sell transportation fuels exempt from the carbon levy.


  2. Persons who are registered as an exempt-sale vendor under the Fuel Tax Act and the Fuel Tax Regulation on or before January 1, 2017 will not be required to make a separate application to register as an exempt-sale vendor for transportation fuels under this Act and Regulation. TRA will automatically register you as an exempt-sale vendor under the Act and the Regulation based on your existing registration under the Fuel Tax Act and the Fuel Tax Regulation.

    However, if you intend to sell transportation fuels exempt from the carbon levy at additional locations not previously specified in your fuel tax registration, please notify TRA immediately. Also, you will need to be aware of your additional responsibilities under the Act and the Regulation.

    For more information on the duties of an exempt-sale vendor under the Act and the Regulation, please see Information Circular CL-8, Fuel Sellers, which will be available prior to the end of 2016.


  3. Persons who are not already registered as an exempt-sale vendor under the Fuel Tax Act and the Fuel Tax Regulation, and who would like to sell transportation fuels exempt from the carbon levy, must register with TRA as an exempt-sale vendor prior to January 1, 2017 for each location where the sale of transportation fuels exempt from the carbon levy is intended. You must also identify the type of transportation fuel(s) you intend to sell exempt from the carbon levy.


  4. TRA will review your application for registration as an exempt-sale vendor and may request additional information before making a decision.


  5. If your application has been approved, TRA will register you as an exempt-sale vendor and will register each location where you intend to sell transportation fuels exempt from the carbon levy. TRA will also identify the type of transportation fuel(s) you may sell exempt from the carbon levy.

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DUTY OF REGISTRANTS TO NOTIFY TRA

  1. Under the Act and the Regulation, all registrants must notify TRA immediately in circumstances including where:

    • the registrant ceases to carry on business, or carry on that part of the registrant’s business that the registrant was registered for;

    • the registrant is the subject of proceedings relating to bankruptcy, insolvency or receivership;

    • the registrant:

      • amalgamates with another corporation;

      • is wound up, liquidated or dissolved; or

      • is subject to any proceedings under the Companies’ Creditors Arrangement Act (Canada);

    • the registrant is a partnership and there is a change in the partners of the partnership; or

    • the registrant is a joint venture and there is a change in the participants in the joint venture.

COMMUNICATION OF REGISTRANT INFORMATION

  1. The Act and the Regulation allow disclosure of information about a direct remitter registered with TRA when it is required to ensure compliance. TRA may disclose to a registrant information about:

    • another registrant;

    • a person holding a carbon levy exemption certificate or licence; or

    • a person whose registration or carbon levy exemption certificate or licence has been suspended or cancelled.


  2. The following information about a registrant will be published on Tax and Revenue Administration Client Self-Service (TRACS) secure portal:

    • the name of the registrant;

    • the address of the registrant;

    • the type of registration;

    • the effective date of the registration;

    • if a registration has been cancelled or suspended, the end date of the registration;

    • the registrant’s operating name, if different from the registrant’s legal name; and

    • the registrant’s business contact information.

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Questions

For additional information on the Carbon Levy, please see TRA's Carbon Levy Publications and Forms page.

For general questions about the Climate Leadership Plan, please refer to the Climate Leadership Plan website at http://www.alberta.ca/climate-leadership-plan.aspx.

For questions about the administration of the carbon levy program, please email us at TRA.CarbonLevy@gov.ab.ca.



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