and Revenue Administration
Information Circular AV-1
||March 26, 2007
||Alberta Treasury Board and Finance,
Tax and Revenue Administration
|For more information:
AV-1 / February
NOTE: This Information
Circular 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 Information Circular and governing legislation, the
legislation takes precedence.
TAX ACT INFORMATION CIRCULAR:
Aviation Fuel Tax - International Flights
This information circular provides
details of Alberta's program to provide relief from the provincial
aviation fuel tax on qualifying international flights.
An up-front exemption will be provided on
flights that also qualify for up-front exemption from the federal excise
tax. This exemption is available to foreign commercial carriers on
international flights originating in Alberta. The exemption will be
provided by the fuel supplier at time of billing, based on the federal
documentation requirements. No additional documentation is required in
order to obtain the provincial tax exemption.
International commercial flights that do
not qualify for the exemption may qualify for a rebate. The rebate
applies in the following cases:
- qualifying international flights of
- qualifying international flights that
have a stopover elsewhere in Canada;
- qualifying international charter and
other non-scheduled flights.
In order to obtain the rebate, a carrier
must file a monthly rebate application (Form
AT393) with Alberta Treasury Board and Finance,
Tax and Revenue Administration.
The application must be accompanied by supporting documentation.
In the case of flights that qualify for a rebate of excise tax from
the fuel supplier, a copy of the summary information provided to
the supplier will suffice. In all other cases, information required
will consist of the date of purchase, quantity, name of seller and
purchaser, tail number and make/model of aircraft, flight number,
departure point, and destination.
A commercial flight is one where
passengers or cargo is transported for payment or other consideration.
Flight crews are not considered passengers, and their personal
belongings are not considered cargo. Private aircraft are not considered
commercial. Flights do not need to be non-stop to qualify; aircraft may
take on additional passengers or cargo at another location outside
Alberta provided the ultimate destination is outside Canada. However,
flights that offload passengers or cargo at another location
outside Alberta before departing for an international destination do not
qualify. This program applies to aviation fuel used on or after March 1,