and Revenue Administration
2017 Carbon Levy Inventory Declaration
Special Notice Vol. 11 No. 1
||January 4, 2017
||Alberta Treasury Board and Finance, Tax and
|For more information:
Vol. 11 No. 1 / January 2017
SPECIAL NOTICE - 2017 CARBON LEVY RATES AND CARBON LEVY ONLINE INVENTORY DECLARATION FORM
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.
When a Carbon Levy Declaration is Required
Effective January 1, 2017 at 12:01 a.m., the Climate Leadership Act (the Act) and the Climate Leadership Regulation (the Regulation) come into force. This means on January 1, 2017 at 12:01 a.m. a person (which includes a sole proprietor, a corporation, a partnership and a trust) that:
- is the owner of fuel (fuel means a substance set out in the Carbon Levy Rates Table;
- is in possession of fuel for sale or resale in Alberta; and
- would have been required to pay a carbon levy on the fuel at the time the fuel was purchased or imported had the Act and the Regulation been in effect when the fuel was purchased or imported into Alberta;
must file a 2017 Carbon Levy Online Inventory Declaration Form and remit the carbon levy payable to Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA). TRA must receive the Declaration of Fuel Inventory form and payment not later than 30 days following the day on which the carbon levy rate applicable to the type of fuel changed, or in this case by January 31, 2017.
- The 2017 Carbon Levy Online Inventory Declaration Form and all related information, including an instruction guide highlighting the required information to complete the online form, will be available at http://tra.alberta.ca/declaration after 7:00 a.m. on January 1, 2017.
If you require additional assistance with completing the inventory declaration after January 1, 2017, please contact TRA at 780-644-4300. To call toll free within Alberta, dial 310-0000, then 780-644-4300.
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Carbon Levy Payable
The carbon levy payable on the declared fuel is determined by the formula:
A x B
A is the quantity of fuel in the person’s possession on January 1, 2017 at 12:01 a.m.;
B is the carbon levy rate (applicable rates set out in the Carbon Levy Rates Table) for the fuel on January 1, 2017.
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Making a Payment
There are several options for making the carbon levy payment to TRA including:
- paying using wire transfer; or
- paying by mail, courier or in person for cheques and money orders (payable to the Government of Alberta).
More information on making a payment to TRA can be found on the Making Payments page.
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When a Carbon Levy Inventory Declaration is Not Required
A carbon levy inventory declaration is not required on fuel if:
- the person is entitled to purchase that fuel exempt from the carbon levy on January 1, 2017; or
- a carbon levy would not have been required to have been paid on that fuel had the Act and the Regulation been in effect when the fuel was purchased or imported into Alberta.
Pre-packaged fuels in factory sealed containers of 10 litres or less are exempt from the carbon levy.
More information on fuel purchases that are exempt from the carbon levy can be found in the following information circulars:
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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.