Fuel Tax - NEW Fuel Tax Act

Fuel Tax Publications & Forms

Alberta Budget 2011 Changes

Effective 12:01 a.m., February 25, 2011, the Tax Exempt Fuel Use (TEFU) rebate for licensed vehicles, including Prescribed Rebate Off-road Percentages (PROP), was eliminated.  The marked fuel (tax excluded) component of TEFU, the Alberta Farm Fuel Benefit, and the Alberta Farm Fuel Distribution Allowance are not affected by this change.  For details see:

• Special Notice Vol. 1 No. 31, 2011 Budget Change - Tax Exempt Fuel Use (TEFU) Rebate
• Questions and Answers

The Fuel Tax Amendment Regulation was approved on April 21, 2011. The regulation sets out the regulatory changes made to eliminate the Tax Exempt Fuel Use (TEFU) rebate for licensed vehicles, including the Prescribed Rebate Off-road Percentages rebate, for fuel purchased or used in Alberta after February 24, 2011. For more information see Special Notice Vol. 1 No. 33, Fuel Tax Amendment Regulation - TEFU Rebate, PROP and Alberta Indian Tax Exemption Card

Benchmark Consumption Rates

TRA set benchmark fuel consumption rates for light-duty pickup trucks and reefers. For more information, please see Special Notice Vol. 1 No. 26, Tax Exempt Fuel User (TEFU) Program: Prescribed Fuel Consumption Benchmarks - Light-duty Pickup Trucks and Special Notice Vol. 1 No. 28, TEFU Program Prescribed Fuel Consumption Benchmarks - Reefers.

Categories of Fuel Tax Publications and Forms

A new Fuel Tax Act was passed in the 2006 spring session of the Alberta Legislature. Along with the Regulation, the Act was proclaimed on March 21, 2007. All provisions under the Act and Regulations take effect on April 1, 2007. Information circulars and other publications have been revised to reflect this change. The publications and forms on this page are under the NEW Fuel Tax Act.  To view publications and forms under the old Fuel Tax Act, see Fuel Tax Act - OLD.

The following publications and forms are available.  The menu to your right (with abbreviated names) can also be used to link to the different categories of Fuel Tax documents.

• General
• Alberta Farm Fuel Distribution Allowance (AFFDA);
• Aviation (AV) series
• Fuel Tax (FT) series
• Liquid Petroleum Gas (LPG) series
• Prescribed Rebate Off-road Percentages (PROP) series
• Propane (PRO) series
• Railway (RWY) series
• Tax Exempt Fuel User (TEFU) series
• Lists of Registered/Approved Entities
• Current and Historic Alberta Corporate and Commodity Tax Rates

 

General

Number	Title	Date
TRA series Infomation Circulars:
TRA-1	An Introduction to Tax and Revenue Administration	Aug-10

Back to Top

Alberta Farm Fuel Distribution Allowance (AFFDA)

Please note: for Alberta Farm Fuel Benefits (AFFB) applications, go to the Alberta Agriculture & Rural Development website.

Number	Title	Date
AFFDA series Forms (pdf):
AT4755	Farmer Benefit Application (See also:  IN4755 - Instructions)	Oct-09
AT4756	Schedule 1: Tax-Paid Clear or Marked Diesel Fuel Used in Eligible Farming Operations	Oct-09
AT4757	Schedule 2: Total Fuel Purchases Made by a Custom Farmer	Oct-09
AT4758	Schedule 3: Calculation of Fuel Consumed in Custom Farming Contracts	Oct-09
AT4762	Notice of Objection	Oct-09
AT4812	Application for Direct Deposit	Oct-09
AT4824	Schedule 1: Aviation Fuel Purchases Made by a Custom Farmer	Oct-09
AT4825	Schedule 2:  Calculation of Aviation Fuel Consumed in Custom Farming Contracts	Oct-09
AT4826	Farmer Benefit Application - Aerial Spraying (See also:  IN4826 - Instructions)	Oct-09

Back to Top

Aviation (AV) series

Number	Title	Date
AV series Information Circular (html):
AV-1	Aviation Fuel Tax– International Flights	Mar-07
AV series Forms (pdf):
AT393	Aviation Fuel Tax Rebate Application	Oct-09
AT4762	Notice of Objection	Oct-09

Back to Top

Fuel Tax (FT) series

Number	Title	Date
FT series Information Circulars:
FT-1	Overview of Fuel Tax	Mar-07
FT-2	Fuel Tax Rates (Mar-07) - replaced by Current and Historic Rates table	Jan-10
FT-3R1	Fuel Tax Exemption Certificates	Jul-08
FT-4	Sale of Tax-exempt Fuel	Mar-07
FT-5	Marking Fuel	Mar-07
FT-6	Tax Refunds	Mar-07
FT-7	Assessments	Mar-07
FT-8	Collections	Mar-07
FT-9	Audits, Objections, and Waivers of Penalties and Interest	Mar-07
FT-10	Offences and Related Penalties	Jul-07
FT-11	Direct Remitters	Mar-07
FT-12R1	Fuel Sellers	Mar-08
FT-13	Exempt Sale Vendors	Mar-07
FT series Special Notices:
Vol. 1 No. 32	Fuel Tax Amendment Regulation - Taxation of Renewable Fuels	Mar-11
Vol. 1 No. 30	Bill 19 - Fuel Tax Amendment Act, 2010	Jan-11
Vol. 1 No. 23	Marked Fuel Acquired or Supplied	Aug-07
Vol. 1 No. 16	Alberta Fuel Dye Specifications And The Process To Become An Approved Dye Provider In Alberta	Jun-03
FT series Forms:
AB-Instruct	Province of Alberta Instruction Sheet for the Preparation of the Generic Fuel Collector Form	Oct-09
AT332	Independent Fuel Sellers - Schedule 1 - Fuel Exports	Oct-09
AT333	Independent Fuel Sellers - Schedule 2 - Other Tax Exempt Clear Fuel Sales	Oct-09
AT353	Independent Fuel Sellers - Schedule 3 - Statement of Fuel Tax Losses	Oct-09
AT362	Monthly Summary of Specified Clear Fuels Anticipated for Sale to Consumers in Edmonton and Calgary	Oct-09
AT366	Litres Dyed During the Month	Oct-09
AT369	Monthly Summary of Marked Fuel Transactions	Oct-09
AT371	Fuel Loss Adjustment	Oct-09
AT372	Independent Fuel Sellers - Fuel Tax Adjustments	Oct-09
AT376	Rebrand Notification	Oct-09
AT2080	Consumer Return	Oct-09
AT4812	Application for Direct Deposit	Oct-09
AT4905	Fuel Tax Registration Form	Oct-09
AT4907	Independent Fuel Seller Registration	Oct-09
AT4909	Independent Fuel Seller Registration - Schedule 1 - Listing of Bulk Plant & Cardlock Locations	Oct-09
AT4920	Declaration of Kerosene Inventory	Oct-09
FTD-TAX	Alberta Fuel Tax Return Summary Form - Diesel and Related Products	Oct-09
FTD-1	Imports from Out-of-Jurisdiction	Oct-09
FTD-2	Acquisitions within Jurisdiction	Oct-09
FTD-3	Exports Out-of-Jurisdiction	Oct-09
FTD-4	Dispositions within Jurisdiction to Full Direct Remitters	Oct-09
FTD-5	Exempt Sales	Oct-09
FTG-TAX	Alberta Fuel Tax Return Summary Form - Gasoline and Related Products	Oct-09
FTG-1	Imports from Out-of-Jurisdiction	Oct-09
FTG-2	Acquisitions within Jurisdiction	Oct-09
FTG-3	Exports Out-of-Jurisdiction	Oct-09
FTG-4	Dispositions within Jurisdiction to Full Direct Remitters	Oct-09
FTG-5	Exempt Sales	Oct-09
FTC-IMP TAX	Alberta Importer Fuel Tax Return - Clear Diesel, Clear Gasoline, and Related Products Summary	Oct-09
FTC-IMP 1	Imports from Out-of-Jurisdiction (Clear Diesel, Clear Gasoline and Related Products)	Oct-09
FTD-IMP REC	Dyed Diesel, Dyed Gasoline, and Related Products Reconciliation Summary	Oct-09
FTD-IMP 1	Imports from Out-of-Jurisdiction (Dyed Diesel, Dyed Gasoline and Related Products)	Oct-09
FTD-IMP 2	Exempt Sales	Oct-09
FTC-ALT-TAX	Alberta Ethanol and Biodiesel Producers Tax Return - Clear Fuel Products Summary	Oct-09
FTC-ALT-1	Ethanol and Biodiesel Producers Tax Return - Disposition to Full Direct Remitters, Clear Ethanol and Biodiesel	Oct-09

Back to Top

Liquid Petroleum Gas (LPG) series

Back to Top

Prescribed Rebate Off-road Percentages (PROP) series

See also:  TRA Client Self-Service (TRACS) - Available to Prescribed Rebates Off-road Percentages (PROP) claimants

Number	Title	Date
PROP series Information Circulars (html):
PROP-1	Prescribed Rebate Off-Road Percentages	Sep-10
PROP series Special Notices (html):
Vol. 1 No. 33	Fuel Tax Amendment Regulation - TEFU Rebate, PROP and Alberta Indian Tax Exemption Card	Apr-11
Vol. 1 No. 31	2011 Budget Change - Tax Exempt Fuel Use (TEFU) Rebate	Feb-11
Vol 1 No. 29	Prescribed Rebate Off-road Percentages (PROP) Program for Municipalities	July -10
Vol. 1 No. 25	Enrolment in PROP: All or Substantially All	Apr-09
Vol. 1 No. 18	New Simplified Process For Claiming Fuel Tax Rebates Under The Tax Exempt Fuel Use (TEFU) Program	Aug-04
PROP series Forms (pdf):
AT277	PROP Application Form - This form is only to be used when pre-registration using Form AT4940 has been completed and you have received approval along with your prescribed off-road percentages. See also: IN277 - Instructions; and Schedule A - Listing of Fuel Purchases (AT4752)	Nov-10
AT4750	PROP Vehicle Enrolment Agreement	Nov-10
AT4752	PROP Application Form - Schedule A - Listing of Fuel Purchases	Oct-09
AT4762	Notice of Objection	Oct-09
AT4911	Fuel Tax Rebate Agreement	Oct-09
AT4930	Alberta Consent Form	Oct-09
AT4940	Fuel Tax Rebate Enrolment Application (See also:  IN4940 - Instructions)	Sep-10

Back to Top

Propane (PRO) series

Number	Title	Date
Propane series Information Circulars (html):
PRO-1	Overview of Fuel Tax on Liquid Petroleum Gas	Sep-03
PRO-2R1	Tax Refunds for Tax-Out Sales	Sep-03
PRO-3R1	Mail Strike Contingency Plan	Jul-03
PRO-4R2	Administration	Sep-03
Propane series Special Notices (html):
No. 27	Late Filing Penalty - Propane Distributors	Mar-10
No. 9	Requirement for Totalizer Readings	Apr-97
Propane series Forms (pdf):
AT384	Claim for Refund of Propane Tax	Oct-09
AT385	Calculation on Non-Taxable Propane Volumes Daily Worksheet	Oct-09
AT389	Retailer Registration for Propane Tax Refunds	Oct-09
AT4762	Notice of Objection	Oct-09
AT4812	Application for Direct Deposit	Oct-09

Back to Top

Railway (RWY) series

For information about becoming a registered railway, contact Tax and Revenue Administration at (780) 427-3044 or 310-0000, then enter (780) 427-3044 for toll-free service anywhere in Alberta.

Number	Title	Date
RWY series Information Circulars (pdf):
RWY-1R1	Railways	Jan-10
RWY series Forms (pdf):
AT363	Locomotive Fuel User Fuel Tax Return	Oct-09
AT364	Schedule A - Locomotive Fuel User Rebrand Report	Oct-09
AT367	Schedule B - Locomotive Fuel User Tax-Out Locomotive Fuel Purchases in Alberta	Oct-09
AT4762	Notice of Objection	Oct-09

Back to Top

Tax Exempt Fuel Users (TEFU) series

See also:  TRA Client Self-Service (TRACS) - Available to Tax
Exempt Fuel Sales (TEFS) claimants

See also:  Prescribed Rebate Off-road Percentages (PROP)

Number	Title	Date
TEFU series Information Circulars (html):
TEFU-1R4	Tax Exempt Fuel User (TEFU) Rebates	Sep-10
TEFU-2R1	Determining Schedule B (AT344) Data	Jul-09
TEFU-3R1	Determining Fuel Consumption Rates	Jul-09
TEFU-4R1	Miscellaneous Rebates	Sep-10
TEFU series Special Notices (html) - Volume 1:
Vol. 1 No. 33	Fuel Tax Amendment Regulation - TEFU Rebate, PROP and Alberta Indian Tax Exemption Card	Apr-11
Vol. 1 No. 31	2011 Budget Change - Tax Exempt Fuel Use (TEFU) Rebate	Feb-11
Vol. 1 No. 28	TEFU Program Prescribed Fuel Consumption Benchmarks - Reefers	May-10
Vol. 1 No. 26	Tax Exempt Fuel User (TEFU) Program: Prescribed Fuel Consumption Benchmarks - Light-Duty Pickup Trucks	Dec-09
Vol. 1 No. 18	New Simplified Process For Claiming Fuel Tax Rebates Under the TEFU Program	Aug-04
TEFU series Forms (pdf):
AT321	Declaration of Tax Exempt Fuel User	Oct-09
AT337	Schedule C - TEFU Rebate - Unlicensed Equipment Fuel Consumption Calculation	Oct-09
AT338	Schedule D - TEFU Rebate - Licensed Equipment Listing	Oct-09
AT339	Schedule E - TEFU Rebate - Unlicensed Equipment Listing	Oct-09
AT342	TEFU Fuel Tax Rebate Application (See also:  IN342 - Guide for Applicants/ Instructions - updated September 2010)	Oct-09
AT343	Schedule A - TEFU Rebate - Listing of Fuel Purchases	Oct-09
AT344	Schedule B - TEFU Rebate - Licensed Units Fuel Consumption Calculations	Oct-09
AT345	Schedule A-1 - TEFU Rebate - Fuel Purchases Reconciliation	Oct-09
AT4762	Notice of Objection	Oct-09
AT4906	Assignment of Rights	Oct-09
AT4911	Fuel Tax Rebate Agreement	Oct-09
AT4930	Alberta Consent Form	Oct-09
AT4940	Fuel Tax Rebate Enrolment Application (See also:  IN4940 - Instructions)	Sep-10
AT4970	Declaration of Tax Exempt Fuel User (TEFU) Survey Extension	Jul-11

Back to Top

Lists of Registered / Approved Entities

These lists are published, under the provisions of Section 63 of the Fuel Tax Act, effective April 1, 2007. Section 63 allows disclosure of this information where it is required for the purpose of complying with the Act and Regulation. Publication of these lists is not intended to promote the services of any particular individual or company.

Please note:  Effective November 9, 2011, the Approved Fuel Sellers - Full Direct Remitters and Approved Fuel Sellers - Independent lists have been moved to the Tax and Revenue Administration Client Self-service System (TRACS).  Click on the logo below and login to TRACS to see the lists.

Title	Date
Approved Full Direct Remitters	Nov-11
Entities Registered to Use Locomotive Fuel in Alberta	Nov-08
Fuel Dye Suppliers	Mar-07
Registered Liquefied Petroleum Gas (LPG) Distributors	Feb-12
Tax Exempt Liquefied Petroleum Gas (LPG) Purchasers	Jul-08

Back to Top