and Revenue Administration
Fuel Tax Act
Special Notice Vol. 1 No. 37
||October 27, 2015
||Alberta Treasury Board and Finance,
Tax and Revenue Administration
|For more information:
Vol. 1 No.
37 / October 2015
LOCOMOTIVE FUEL TAX INCREASE
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.
As part of Budget 2015, Alberta will increase its tax rate on locomotive fuel effective 12:01 a.m. on November 1, 2015 from $0.015 per litre to $0.055 per litre.
Locomotive fuel users are required to file Form AT363, “Locomotive Fuel User Fuel Tax Return”, which has been updated to reflect the new tax rate effective November 1, 2015 and posted to the Fuel Tax Publications & Forms page.
Form AT363 must be filed with Alberta Treasury Board and Finance, Tax and Revenue Administration, and the respective tax remitted, by the 28th day following the end of the reporting month.