and Revenue Administration
Fuel Tax Act
Special Notice Vol. 1 No. 27
||March 2, 2010
||Alberta Treasury Board and Finance,
Tax and Revenue Administration
|For more information:
Vol. 1 No.
27 / March 2010
ACT SPECIAL NOTICE:
LATE FILING PENALTY - PROPANE DISTRIBUTORS
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.
The Fuel Tax Act requires all propane distributors to file a Propane Tax Return (form AT360) along with payment of the applicable tax with Tax and Revenue Administration (TRA). A return is required for each month even if there are no taxable sales made (i.e., a “nil” return).
A return must be received by TRA no later than the 28th day following the end of the month. If the 28th day falls on a weekend or a government holiday, the due date is the next business day.
If a person does not submit a return or report as and when required, TRA may assess a penalty against the person equal to the greater of:
- $25 for each day of default, or
- five per cent of any unpaid tax
up to a maximum penalty of $1,000.
If you have any questions regarding this notice, please email TRA or telephone at 780-427-3044. If you are calling long distance from anywhere in Alberta, you may call toll-free by dialling 310-0000-780-427-3044.