Tax and Revenue Administration - Frequently Asked Questions (FAQs)

Fuel Tax Act - Budget 2013 Change - Alberta Farm Fuel Distribution Allowance (AFFDA)

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See also: Alberta Fuel Tax Act Special Notice Vol. 1, No. 34:  2013 Budget Change - Alberta Farm Fuel Distribution Allowance (AFFDA).


I wasn't aware of the discontinuation of the Alberta Farm Fuel Distribution Allowance (AFFDA) and sold farm fuel at the discounted rate after the cut-off time. I am now out of pocket. What should I do?

Alberta Treasury Board and Finance (TBF) recognizes that there may be extenuating circumstances where fuel suppliers were unable to remove the AFFDA discount in time for the 3:15 p.m., March 7 cutoff. Fuel suppliers can provide exact details of the situation, including why the fuel supplier cannot recover the AFFDA discount from the producers directly, together with all supporting evidence, to TBF.

TBF will review extenuating circumstances on a case-by-case basis and determine whether the AFFDA can be reimbursed to the fuel supplier.

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I am an agricultural producer and I purchased clear fuel on March 7, 2013 because marked fuel was not reasonably available. Can I still apply for the regular tax exemption under the Alberta Farm Fuel Benefit program? If so, how?

The changes made apply only to the AFFDA portion of the Alberta Farm Fuel Benefit program. The Government of Alberta continues to provide the tax exemption of $0.09/litre to eligible agricultural producers.

Eligible producers who purchased clear fuel because marked fuel was not reasonably available should continue to apply for the tax exempt portion using the same process they’ve been using. For claims dated March 7, 2013, producers will have to provide supporting evidence, for example, receipts showing time of purchase before 3:15 p.m. on March 7, 2013, in order to be reimbursed for the additional $0.06/litre.

For further information on the discontinuation of the AFFDA, refer to Frequently Asked Questions on the Ministry of Agriculture and Rural Development website (www.agric.gov.ab.ca), or contact the Ministry of Agriculture and Rural Development’s Edmonton office at 780-422-9167 (toll-free by first dialing 310-0000).

For questions on how fuel suppliers can be reimbursed for the AFFDA discount and how agricultural producers can apply for the AFFDA grant after the effective time of the discontinuation, please email Treasury Board and Finance at AFFB@gov.ab.ca, or call 780-427-3044 (toll-free by first dialing 310-0000).

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Page last updated:  April 2, 2017