Vol. 1 No. 14 / September 26, 2001 Note: Due to the Government of Alberta reorganization in November 2004, where applicable, the web versions of our documents have been updated to change references from "Minister of Revenue" or "Provincial Treasurer" to "Minister of Finance". References to "Revenue Canada" or "Canada Customs and Revenue Agency" have been changed to "Canada Revenue Agency" to reflect that name change as well. The paper version of this document is available from Tax and Revenue Administration and if applicable, will be updated as time permits. ALBERTA
FUEL TAX ACT SPECIAL NOTICE: Persons authorized to dye fuel must do so at terminals, unless Tax and Revenue Administration ("TRA") approves an alternate dye point. Recent industry developments have resulted in two alternate dye points that are generally acceptable to TRA. The first development is the use of secondary terminals or super bulk plants, as they are sometimes referred to. TRA views these secondary terminals as distribution centres where fuel is stored, lifted and delivered to bulk plants, cardlocks, retail service stations or bulk end users. TRA will approve such facilities as alternate dye points provided that the dye injection systems used, including security features, are substantially similar to the dye injection systems used at terminals. The second development is the completion of the on-truck marker ("OTM") pilot project. This project was a success and TRA will authorize the use of specified OTM injection systems provided that the necessary controls are in place. Persons wishing to use an OTM, dye fuel at a distribution centre, or both must contact TRA and be approved before dyeing any fuel. TRA may inspect dye injection systems before or after they are implemented.
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