Vol. 1 No. 26 / December 2009 ALBERTA FUEL TAX
ACT SPECIAL NOTICE: NOTE: This special notice 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 special notice and governing legislation, the legislation takes precedence. Effective January 1, 2010, Tax and Revenue Administration (TRA) will set benchmark fuel consumption rates for light-duty pickup trucks under the TEFU program. Claimants using the benchmark fuel consumption rates will no longer be required to do fuel consumption testing on light-duty pickup trucks. The benchmark fuel consumption rates for light-duty pickup trucks may be used for all claim periods between January 1, 2007 and December 31, 2009, but are required for claim periods starting after December 31, 2009. The fuel consumption benchmarks will apply only to light-duty pickup trucks, defined by TRA as “trucks with a Gross Vehicle Weight Rating (GVWR) of 14,000 pounds or less”. The GVWR is found on the inside of the driver’s side door on most vehicles. The fuel consumption benchmark rates are 14.4 litres per hour (L/hr) for travel time and 2.1 L/hr for idle time. Claimants will still be required to submit the supporting documentation for filing a TEFU claim, including surveys and survey reconciliation sheets. However, surveyed units using the benchmark fuel consumption rates will not have to meet the five per cent fuel purchase volume reconciliation requirement, noted in Information Circular TEFU-2, Determining Schedule B (AT344) Data in the Survey Checklist section, to be deemed representative. TRA will not process amended TEFU claims received after December 31, 2009,
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