Fuel Tax - NEW Fuel Tax Act

Fuel Tax Publications & Forms

Please note: The Calgary office of Tax and Revenue Administration (TRA) will no longer accept mailed, couriered or hand delivered documents or payments effective September 1, 2009 - click here for more information.

A new Fuel Tax Act was passed in the 2006 spring session of the Alberta Legislature. Along with the Regulation, the Act was proclaimed on March 21, 2007. All provisions under the Act and Regulations take effect on April 1, 2007. Information circulars and other publications have been revised to reflect this change. The publications and forms on this page are under the NEW Fuel Tax Act.  To view publications and forms under the old Fuel Tax Act, see Fuel Tax Act - OLD.

The following publications and forms are available.  The menu to your right (with abbreviated names) can also be used to link to the different categories of Fuel Tax documents.

 

Alberta Farm Fuel Distribution Allowance (AFFDA)

Please note: for Alberta Farm Fuel Benefits (AFFB) applications, go to the Alberta Agriculture & Rural Development website.

Number

Title

Date
AFFDA series Forms (pdf):
AT4755 Farmer Benefit Application
(See also:  IN4755 - Instructions)
Oct-09
AT4756 Schedule 1: Tax-Paid Clear or Marked Diesel Fuel Used in Eligible Farming Operations
Oct-09
AT4757 Schedule 2: Total Fuel Purchases Made by a Custom Farmer
Oct-09
AT4758 Schedule 3: Calculation of Fuel Consumed in Custom Farming Contracts
Oct-09
AT4762 Notice of Objection
Oct-09
AT4812 Application for Direct Deposit
Oct-09
AT4824 Schedule 1: Aviation Fuel Purchases Made by a Custom Farmer
Oct-09
AT4825 Schedule 2:  Calculation of Aviation Fuel Consumed in Custom Farming Contracts
Oct-09
AT4826 

Farmer Benefit Application - Aerial Spraying
(See also:  IN4826 - Instructions)

Oct-09

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Aviation (AV) series

Number

Title

Date
AV series Information Circular (html):
AV-1
Aviation Fuel Tax– International Flights
Mar-07
AV series Special Notices (html):
No. 17
Alberta Aviation Fuel Tax Rebate For International Air Carriers
Feb-04
AV series Forms (pdf):
AT393 Aviation Fuel Tax Rebate Application
Oct-09
AT4762 Notice of Objection
Oct-09

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Fuel Tax (FT) series

Number

Title

Date
FT series Information Circulars:

Overview of Fuel Tax

Mar-07
Fuel Tax Rates
Mar-07
Fuel Tax Exemption Certificates
Jul-08
Sale of Tax-exempt Fuel
Mar-07
Marking Fuel
Mar-07
Tax Refunds
Mar-07
Assessments
Mar-07
Collections
Mar-07
Audits, Objections, and Waivers of Penalties and Interest
Mar-07
Offences and Related Penalties
Jul-07
Direct Remitters
Mar-07
Fuel Sellers
Mar-08
Exempt Sale Vendors
Mar-07
Mail Strike Contingency Plan
Mar-07
FT series Special Notices:
No. 14
Dyeing fuel at locations other than terminals
Sep-01
No. 16
Alberta Fuel Dye Specifications And The Process To Become An Approved Dye Provider In Alberta
Jun-03
Transitioning to the New Fuel Tax Act
Mar-07
No. 21
Kerosene Taxation Change
Mar-07

Consumers Using Kerosene, Bunker Fuel, Methanol, or Condensate for Motive Purposes

Apr-07
No. 23
Marked Fuel Acquired or Supplied
Aug-07
No. 24
Application for Temporary Approval to Hand-dye at Bulk Fuel Locations (BFLO)
Oct-08
FT series Forms:
AB-Instruct Province of Alberta Instruction Sheet for the Preparation of the Generic Fuel Collector Form
Oct-09
AT332 Independent Fuel Sellers - Schedule 1 - Fuel Exports
Oct-09
AT333 Independent Fuel Sellers - Schedule 2 - Other Tax Exempt Clear Fuel Sales
Oct-09
AT353 Independent Fuel Sellers - Schedule 3 - Statement of Fuel Tax Losses
Oct-09
AT362

Monthly Summary of Specified Clear Fuels Anticipated for Sale to Consumers in Edmonton and Calgary

Oct-09
AT366 Litres Dyed During the Month
Oct-09
AT369 Monthly Summary of Marked Fuel Transactions
Oct-09
AT371 Fuel Loss Adjustment
Oct-09
AT372 Independent Fuel Sellers - Fuel Tax Adjustments
Oct-09
AT376 Rebrand Notification
Oct-09
AT2080 Consumer Return
Oct-09
AT4812 Application for Direct Deposit
Oct-09
AT4905 Fuel Tax Registration Form
Oct-09
AT4907

Independent Fuel Seller Registration

Oct-09
AT4909 Independent Fuel Seller Registration
- Schedule 1 - Listing of Bulk Plant & Cardlock Locations
Oct-09
AT4920 Declaration of Kerosene Inventory
Oct-09
FTD-TAX

Alberta Fuel Tax Return Summary Form - Diesel and Related Products

Oct-09
FTD-1 Imports from Out-of-Jurisdiction
Oct-09
FTD-2 Acquisitions within Jurisdiction
Oct-09
FTD-3 Exports Out-of-Jurisdiction
Oct-09
FTD-4 Dispositions within Jurisdiction to Full Direct Remitters
Oct-09
FTD-5 Exempt Sales
Oct-09
FTG-TAX Alberta Fuel Tax Return Summary Form - Gasoline and Related Products
Oct-09
FTG-1 Imports from Out-of-Jurisdiction
Oct-09
FTG-2 Acquisitions within Jurisdiction
Oct-09
FTG-3 Exports Out-of-Jurisdiction
Oct-09
FTG-4 Dispositions within Jurisdiction to Full Direct Remitters
Oct-09
FTG-5 Exempt Sales
Oct-09
FTC-IMP TAX Alberta Importer Fuel Tax Return - Clear Diesel, Clear Gasoline, and Related Products Summary
Oct-09
FTC-IMP 1 Imports from Out-of-Jurisdiction (Clear Diesel, Clear Gasoline and Related Products)
Oct-09
FTD-IMP REC Dyed Diesel, Dyed Gasoline, and Related Products Reconciliation Summary
Oct-09
FTD-IMP 1 Imports from Out-of-Jurisdiction (Dyed Diesel, Dyed Gasoline and Related Products)
Oct-09
FTD-IMP 2 Exempt Sales
Oct-09
FTC-ALT-TAX Alberta Ethanol and Biodiesel Producers Tax Return - Clear Fuel Products Summary
Oct-09
FTC-ALT-1 Ethanol and Biodiesel Producers Tax Return - Disposition to Full Direct Remitters, Clear Ethanol and Biodiesel
Oct-09

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Liquid Petroleum Gas (LPG) series

Number

Title

Date
LPG series Information Circulars (html):

LPG-1

Propane Distributors Overview
Apr-07

LPG-2

Propane Distributors Reporting and Remitting Requirements
Jul-09
LPG series Forms (pdf):
AT336 Application for Registration of Propane Producers and Distributors
Oct-09
AT360 Propane Tax Return
Oct-09
AT361 Schedule of Propane Sales and Deliveries to Retail Locations
Oct-09
AT4762 Notice of Objection
Oct-09

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Prescribed Rebate Off-road Percentages (PROP) series

See also:  TRA Client Self-Service (TRACS) - Available to Prescribed Rebates Off-road Percentages (PROP) claimants

Number

Title

Date
PROP series Information Circulars (html):

PROP-1

Prescribed Rebate Off-Road Percentages

Jul-08

PROP series Special Notices (html):
No. 18
New Simplified Process For Claiming Fuel Tax Rebates Under The Tax Exempt Fuel Use (TEFU) Program
Aug-04
No. 25
Enrolment in PROP: All or Substantially All
Apr-09
PROP series Forms (pdf):
AT277 PROP Application Form
This form is only to be used when pre-registration using Form AT341 has been completed and you have received approval along with your prescribed off-road percentages.
See also: IN277 - Instructions; and Schedule A - Listing of Fuel Purchases (AT4752)
Oct-09
AT341 PROP Enrolment Application Form
This enrolment form, with Schedules 1 and 2 (AT4747 and AT4748 below), is used to apply for enrolment under the PROP program.
(See also:  IN341 - Instructions)
Oct-09
AT4747 PROP Enrolment Application Form - Schedule 1 - Summary of Licensed Vehicles and Equipment Used in Off-road Operations
Oct-09
AT4748 PROP Enrolment Application Form - Schedule 2 - List of Vehicles and Unlicensed Equipment Used in Off-road Operations
Oct-09
AT4750 PROP Vehicle Enrolment Agreement
Oct-09
AT4752 PROP Application Form - Schedule A - Listing of Fuel Purchases
Oct-09
AT4762 Notice of Objection
Oct-09
AT4911 Fuel Tax Rebate Agreement
Oct-09
AT4930 Alberta Consent Form
Oct-09

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Propane (PRO) series

Number

Title

Date
Propane series Information Circulars (html):

PRO-1

Overview of Fuel Tax on Liquid Petroleum Gas
Sep-03

PRO-2R1

Tax Refunds for Tax-Out Sales
Sep-03

PRO-3R1

Mail Strike Contingency Plan
Jul-03

PRO-4R2

Administration
Sep-03

PRO-5

Tax Rates and Effective Dates
Sep-03
Propane series Special Notices (html):
No. 9
Requirement for Totalizer Readings
Apr-97
Propane series Forms (pdf):
AT384 Claim for Refund of Propane Tax
Oct-09
AT385 Calculation on Non-Taxable Propane Volumes Daily Worksheet
Oct-09
AT389 Retailer Registration for Propane Tax Refunds
Oct-09
AT4762 Notice of Objection
Oct-09
AT4812 Application for Direct Deposit
Oct-09

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Railway (RWY) series

For information about becoming a registered railway, contact Tax and Revenue Administration at (780) 427-3044 or 310-0000, then enter (780) 427-3044 for toll-free service anywhere in Alberta.

Number

Title

Date
RWY series Information Circulars (pdf):

RWY-1

Railways
Mar-07
RWY series Forms (pdf):
AT363 Locomotive Fuel User Fuel Tax Return
Oct-09
AT364 Schedule A - Locomotive Fuel User Rebrand Report
Oct-09
AT367 Schedule B - Locomotive Fuel User Tax-Out Locomotive Fuel Purchases in Alberta
Oct-09
AT4762 Notice of Objection
Oct-09

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Tax Exempt Fuel Users (TEFU) series

See also:  TRA Client Self-Service (TRACS) - Available to Tax
Exempt Fuel Sales (TEFS) claimants

See also:  Prescribed Rebate Off-road Percentages (PROP)

Number

Title

Date
TEFU series Information Circulars (html):
TEFU-1

Tax Exempt Fuel User (TEFU) Rebates

Jul-07
TEFU-2 Determining Schedule B (AT344) Data
Jul-09
TEFU-3 Determining Fuel Consumption Rates
Jul-09
TEFU-4 Miscellaneous Rebates
Jul-07
TEFU series Special Notices (html) - Volume 1:
No. 10
TEFU Rebate Claims - Fuel Used by Owner-Operators
Jan-02
No. 18
New Simplified Process For Claiming Fuel Tax Rebates Under the TEFU Program
Aug-04
TEFU series Forms (pdf):
AT321 Declaration of Tax Exempt Fuel User
Oct-09
AT337 Schedule C - TEFU Rebate - Unlicensed Equipment Fuel Consumption Calculation
Oct-09
AT338 Schedule D - TEFU Rebate - Licensed Equipment Listing
Oct-09
AT339 Schedule E - TEFU Rebate - Unlicensed Equipment Listing
Oct-09
AT340 TEFU Enrolment Application
Oct-09
AT342 TEFU Fuel Tax Rebate Application
(See also:  IN342 - Guide for Applicants/ Instructions)
Oct-09
AT343 Schedule A - TEFU Rebate - Listing of Fuel Purchases
Oct-09
AT344 Schedule B - TEFU Rebate - Licensed Units Fuel Consumption Calculations
Oct-09
AT345 Schedule A-1 - TEFU Rebate - Fuel Purchases Reconciliation
Oct-09
AT4762 Notice of Objection
Oct-09
AT4906 Assignment of Rights
Oct-09
AT4911 Fuel Tax Rebate Agreement
Oct-09
AT4930 Alberta Consent Form
Oct-09

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Lists of Registered / Approved Entities

These lists are published, under the provisions of Section 63 of the Fuel Tax Act, effective April 1, 2007. Section 63 allows disclosure of this information where it is required for the purpose of complying with the Act and Regulation. Publication of these lists is not intended to promote the services of any particular individual or company.

Title
Date
Approved Full Direct Remitters
Mar-07
Approved Fuel Sellers - Full Direct Remitters
Nov-08
Approved Fuel Sellers - Independent
Dec-08
Entities Registered to Use Locomotive Fuel in Alberta
Nov-08
Fuel Dye Suppliers
Mar-07
Registered Liquefied Petroleum Gas (LPG) Distributors
Jan-09
Tax Exempt Liquefied Petroleum Gas (LPG) Purchasers
Jul-08

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Page last updated:  July 23, 2009