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Tax and Revenue Administration
Fuel Tax Act
Special Notice Vol. 1 No. 27


Released: March 2, 2010
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.revenue@gov.ab.ca

Vol. 1 No. 27 / March 2010

FUEL TAX 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.


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