and Revenue Administration
2018 Carbon Levy Inventory Declaration
Special Notice Vol. 11 No. 12
||November 9, 2017
||Alberta Treasury Board and Finance, Tax and
|For more information:
Vol. 11 No. 12 / November 2017
SPECIAL NOTICE - 2018 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.
2018 Carbon Levy Rates
Under the Climate Leadership Plan, and in accordance with the Climate Leadership Act and Climate Leadership Regulation, the carbon levy is payable by recipients of fuels at the rate set for the respective type of fuel.
The carbon levy rates are increasing effective 12:01 a.m. on January 1, 2018. Please refer to the Carbon Levy Rates table on our website for the new rates.
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2018 Carbon Levy Online Inventory Declaration Form
A person (which includes a sole proprietor, a corporation, a partnership and a trust) that, as of 12:01 a.m. on January 1, 2018:
- is the legal owner of fuel (which means a substance set out in the Carbon Levy Rates table on our website),
- is in possession of the fuel for sale or resale in Alberta, and
- was required to pay a carbon levy on the fuel at the time the fuel was purchased or imported into Alberta,
must file a 2018 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 Carbon Levy Online Inventory Declaration 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, 2018.
- The 2018 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, 2018.
Carbon Levy Payable
The carbon levy payable on the declared fuel is determined by the formula:
A − B
A is the carbon levy that would otherwise be required to be paid on the fuel if the fuel had been purchased on the day on which the rate on the fuel increased; and
B is the carbon levy that was required to be paid by the recipient of the fuel.
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There are several options for making carbon levy payments to TRA, including:
- paying online using electronic payment through your financial institution,
- paying online using a credit card,
- paying using wire transfer, or
- paying by delivering a cheque or money order (payable to “Government of Alberta”) in person, or by mail or courier.
For additional information on making payments, please see the Making Payments page on our website.
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When a Carbon Levy Online Inventory Declaration Form is Not Required
A person is not required to file a Carbon Levy Online Inventory Declaration Form in respect of fuel that the person is entitled to purchase exempt from the carbon levy on January 1, 2018, including prepackaged fuels in factory sealed containers of 10 litres or less.
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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.