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Tax and Revenue Administration
Fuel Tax Act
Special Notice Vol. 1 No. 39


Released: August 16, 2016
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.revenue@gov.ab.ca

Vol. 1 No. 39 / August 2016

SPECIAL NOTICE
UPDATED - EMERGENCY SALE OF MARKED FUEL

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.

Original May 2016 Announcement

Background

Under the Alberta Fuel Tax Act (the Act), marked fuel vendors are required to ensure marked fuel (which provides a partial fuel tax exemption of $0.09 per litre) is being sold only to a consumer eligible to purchase the marked fuel. A valid fuel tax exemption certificate presented by an eligible consumer is acceptable verification for the marked fuel vendor to sell the fuel to the consumer. See Information Circular FT-3, Fuel Tax Exemption Certificates for more information.

Offences and penalties may be charged, and the fuel tax that would otherwise have been paid may be assessed, where marked fuel vendors sell the marked fuel to ineligible consumers or where the consumer does not use the marked fuel for eligible uses.

Emergency Sale of Marked Fuel

Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA) is aware of the significant shortage of fuel in the Fort McMurray area due to the wildfire and the mandatory evacuation. Due to this fuel shortage, and in an effort to ensure the safe movement of residents in the area, TRA will not be enforcing the restricted sale, or the possession or use, of marked fuel in the Fort McMurray area until further notice.

August 2016 Update

As noted above, TRA suspended the enforcement of the restricted sale, possession or use of marked fuel in the Fort McMurray area to aid in the evacuation due to an acute shortage of fuel. The evacuation is complete and there is no longer a fuel shortage.

As a result, TRA is now resuming the enforcement of the sale, possession or use of marked fuel in the Fort McMurray area.

 


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