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Tax and Revenue Administration
Fuel Tax Act
Special Notice Vol. 1 No. 33


Released: April 28, 2011
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.revenue@gov.ab.ca

Vol. 1 No. 33 / April 2011

FUEL TAX ACT SPECIAL NOTICE:
FUEL TAX AMENDMENT REGULATION - TEFU REBATE, PROP AND ALBERTA INDIAN EXEMPTION CARD

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 Amendment Regulation(the Regulation) was approved on April 21, 2011.   

The regulation sets out the regulatory changes made to eliminate the Tax Exempt Fuel User (TEFU) rebate for licensed vehicles, including the Prescribed Rebate Off-Road Percentages (PROP) rebate, for fuel purchased or used in Alberta after February 24, 2011 (for more information see Special Notice Vol. 1 No. 31).    

Other changes clarify the eligibility requirements for the TEFU rebate, including PROP, before the programs were eliminated.   

Alberta Indian Tax Exemption (AITE) Changes

Effective January 1, 2011, an individual who has been issued an AITE card cannot sell or give that card to another person or permit another person to use the card to purchase fuel on a reserve. 

No person is allowed to possess an AITE card that is in another person’s name. An Indian band that has been issued an AITE card is not permitted to sell or give the AITE card to another person, or permit another person to use the AITE card to purchase fuel on a reserve, unless:

  • the person is an authorized representative of the Indian band,
  • the person is purchasing fuel for, and on behalf of, the Indian band, and
  • the person and the Indian band comply with any conditions placed on the AITE card by Tax and Revenue Administration (TRA).  

TRA may suspend or cancel an AITE card if it believes that the AITE card has been sold to, or is in possession of, or being used by, a person other than the person to whom it was issued.  If TRA does cancel the AITE card, and the person to whom the AITE card was issued is able to satisfy TRA that the AITE card has not been sold, or is not in possession of, or being used by another person, then TRA will issue a replacement AITE card.

Similar changes to the AITE program were made in the Tobacco Tax Regulation in 2010 with the same effective date.


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