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Tax and Revenue Administration
Fuel Tax Act
Special Notice Vol. 1 No. 30

Released: January 5, 2011
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.revenue@gov.ab.ca

Vol. 1 No. 30 / January 2011


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.

Bill 19 – the Fuel Tax Amendment Act, 2010 – received Royal Assent on December 2, 2010.  Except as noted below, changes are effective December 2, 2010.

Major changes to the Fuel Tax Act (the Act) include the following:

Removal of references to blend stocks and blending

The references to blend stocks and some references to blending were removed from the Act.  Where references to blending remain in the Act, the term refers to the blending of traditional fuel with renewable fuel.

When fuel tax is payable by recipient of renewable fuel

Renewable fuel purchased by a full direct remitter from a registered renewable fuel producer is no longer taxable at the time of the transaction.  Fuel tax will be payable when the full direct remitter sells or removes fuel in Alberta from a terminal or refinery.  These changes will come into force on April 1, 2011.

The supporting Regulation, which will include definitions of renewable fuel producer and other terms, is under development. 

Communication and sharing of information

For administration, enforcement and public policy development, the amendment authorizes the sharing of information collected under the Act with the Minister responsible for the Climate Change and Emissions Management Act and any related regulation, including the Renewable Fuels Standard Regulation.                                                                                          

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