and Revenue Administration
Fuel Tax Act
Information Circular FT-5
||March 27, 2007
||Alberta Treasury Board and Finance,
Tax and Revenue Administration
|For more information:
FUEL TAX ACT INFORMATION CIRCULAR:
(Effective April 1, 2007)
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.
This Information Circular explains:
IS MARKED FUEL
- Marked fuel is fuel coloured to a concentration of 14 parts
per million of red dye and is sold exempt of tax to eligible consumers.
- Persons wishing to mark fuel must apply for registration by
sending a letter to Alberta Treasury Board and Finance,
Tax and Revenue Administration (TRA) , requesting registration to mark fuel. Additional information
may be requested by TRA to determine the applicant's eligibility
to mark fuel.
- Where TRA approves the application, a letter sent to the applicant
by TRA will confirm the registration and specify the locations
where fuel can be marked. Persons authorized to mark fuel must
do so at a terminal, unless TRA approves another location. Alternate
dye points may include:
- on-truck marker injection systems, if the necessary
controls are in place; or
- cardlocks, if the necessary controls are in
TRA may approve these facilities if a dye injection system with
appropriate security features is used.
PURCHASE OF FUEL
- Dye used to mark fuel must be purchased from companies authorized
by TRA to supply dye. A list of approved
fuel dye suppliers is available on TRA's website.
ACCIDENTAL MIXING OF CLEAR
AND MARKED FUEL
- If a person, other than a person registered to mark fuel or
a consumer, accidentally mixes clear and marked fuel, the person
should immediately turn off the valves leading to and from the
affected tanks. The person must notify TRA of the product mix
and take any action that TRA directs. Fuel should not be sold
or removed from tanks where mixing has occurred until the fuel
has been properly dyed to the specifications for marked fuel.
Failure to follow the correct procedures could result in the fuel
seller being liable for fuel tax on fuel that is not properly
- Fuel sellers should keep on hand a copy of TRA's "Rebrand
Notification" (form AT376), available from TRA at the
address shown on the bottom of the first page of this circular.
The form contains instructions for fuel sellers to account for
all fuel involved in the mix , associated fuel tax , and the volume
of mixed fuel which must be marked to a concentration of 14 parts
- Fuel sellers who own their own fuel report the volume of mixed
fuel that was hand dyed on the "Fuel
Reseller – Fuel Tax Adjustments” (form AT372) and the “Rebrand
Notification” (form AT376). This will enable them to obtain
refunds of fuel tax paid on the portions of product mixes that
were clear fuel.
- Fuel sellers who do not own the fuel should complete and forward
the “Rebrand Notification” (form AT376)
to their full direct remitters to report the product mix on the
Generic Fuel Tax Return.