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Tax and Revenue Administration
Opted-in Facilities
Special Notice Vol. 11 No. 10


Last Reviewed: April 19, 2017
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.carbonlevy@gov.ab.ca

Vol. 11 No. 10 / April 2017

SPECIAL NOTICE - APPLICATION OF THE CARBON LEVY TO OPTED-IN FACILITIES UNDER THE SPECIFIED GAS EMITTERS REGULATION

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.

Recent amendments to the Specified Gas Emitters Regulation (SGER) allow certain facilities not previously subject to the SGER to apply to become subject to the SGER for 2017. This notice explains the application of the carbon levy to a facility that opts into the SGER (Opted-in Facility) pursuant to the Climate Leadership Act (Act) and the Climate Leadership Regulation (Regulation), which are administered by Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA).

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Exemption from the carbon levy

An Opted-in Facility that becomes subject to the SGER during the calendar year is deemed to be a specified gas emitter for the purposes of the Act and Regulation as of January 1, 2017 of that year. In accordance with the Act and Regulation, a consumer is exempt from paying a carbon levy on fuel if the fuel is used by the consumer in the operation of a specified gas emitter, if the emissions from the fuel are direct emissions as defined in the SGER and, in the case of gasoline or diesel, if the fuel is marked fuel.

For the purposes of purchasing fuel exempt from the carbon levy, an Opted-in Facility may apply to TRA for a carbon levy exemption certificate. Once approved, TRA will send the Opted-in Facility a carbon levy exemption certificate identifying the types of fuel on which the Opted-in Facility is exempt from paying the carbon levy. An Opted-in Facility is not entitled to purchase fuel exempt from the carbon levy unless the Opted-in Facility provides to the exempt-sale vendor a carbon levy exemption certificate at the time the fuel is purchased.

An Opted-in Facility may apply to TRA for a carbon levy exemption certificate to purchase fuel exempt from the carbon levy by completing and submitting to TRA a Carbon Levy Fuel User Exemption Application (AT5102) and the respective Schedule A. When completing Part 9 (Type of Applicant) of Form AT5102, an Opted-in Facility should check off “SGER Facility − Complete Schedule A”. For further assistance in completing Form AT5102, please refer to the Instruction Guide.

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Rebate of carbon levy paid

The amendments to the SGER allowing certain facilities to opt into the SGER were made effective January 1, 2017. Therefore, a facility that paid carbon levy pursuant to the Act prior to being designated as an Opted-in Facility may apply to TRA for a rebate of carbon levy paid from January 1, 2017.

Before an Opted-in Facility may apply to TRA for a rebate of carbon levy paid, an Opted-in Facility must first register with TRA as a claimant by completing and submitting to TRA a Carbon Levy Claimant Registration (AT5138). When completing Part 9 (Type of Claimant) of Form AT5138, an Opted-in Facility should check off “Specified Gas Emitter (Opted-in Facility)”. An Opted-in Facility that would like to receive the rebate by Direct Deposit should also complete and submit to TRA an Application for Direct Deposit (AT4812).

Once registered as a claimant, an Opted-in Facility may apply to TRA for a rebate of carbon levy paid by using the Tax and Revenue Administration Client Self-service (TRACS) secure online system located on our website. If not already enrolled on TRACS, please visit http://www.finance.alberta.ca/tracs and select “TRACS Enrolment Request”.

Upon receipt of an application for a rebate, TRA will review the application and may request additional information to determine the Opted-in Facility’s entitlement to the rebate. A claimant is required to maintain all invoices and any other records and documents necessary to prove the claim and to determine the amount of the rebate. An Opted-in Facility is not required to submit this information to TRA at the time the claim is submitted, but the information must be retained for four years from the end of the calendar year in which the rebate is paid and made available to TRA upon request.

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Additional Information

For information on opting into the Specified Gas Emitters Regulation for 2017, please visit the SGER Information for Industry page on the Alberta Environment and Parks website.

For additional information on the Carbon Levy, please visit the Carbon Levy Overview page on our website.

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

 



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