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);
• Aviation (AV) series
• Fuel Tax (FT) series
• Liquid Petroleum Gas (LPG) series
• Prescribed Rebate Off-road Percentages (PROP) series
• Propane (PRO) series
• Railway (RWY) series
• Tax Exempt Fuel User (TEFU) series
• Lists of Registered/Approved Entities

 

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)	Jan-05
AT4756	Schedule 1: Tax-Paid Clear or Marked Diesel Fuel Used in Eligible Farming Operations	Jan-05
AT4757	Schedule 2: Total Fuel Purchases Made by a Custom Farmer	Jan-05
AT4758	Schedule 3: Calculation of Fuel Consumed in Custom Farming Contracts	Jan-05
AT4762	Notice of Objection	Apr-08
AT4812	Application for Direct Deposit	Jul-06
AT4824	Schedule 1: Aviation Fuel Purchases Made by a Custom Farmer	Jan-05
AT4825	Schedule 2:  Calculation of Aviation Fuel Consumed in Custom Farming Contracts	Jan-05
AT4826	Farmer Benefit Application - Aerial Spraying (See also:  IN4826 - Instructions)	Jan-05

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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	Jan-05
AT4762	Notice of Objection	Apr--08

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Fuel Tax (FT) series

Number	Title	Date
FT series Information Circulars:
FT-1	Overview of Fuel Tax	Mar-07
FT-2	Fuel Tax Rates	Mar-07
FT-3R1	Fuel Tax Exemption Certificates	Jul-08
FT-4	Sale of Tax-exempt Fuel	Mar-07
FT-5	Marking Fuel	Mar-07
FT-6	Tax Refunds	Mar-07
FT-7	Assessments	Mar-07
FT-8	Collections	Mar-07
FT-9	Audits, Objections, and Waivers of Penalties and Interest	Mar-07
FT-10	Offences and Related Penalties	Jul-07
FT-11	Direct Remitters	Mar-07
FT-12R1	Fuel Sellers	Mar-08
FT-13	Exempt Sale Vendors	Mar-07
FT-14	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
No. 20	Transitioning to the New Fuel Tax Act	Mar-07
No. 21	Kerosene Taxation Change	Mar-07
No. 22	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	Jan-05
AT332	Independent Fuel Sellers - Schedule 1 - Fuel Exports	Apr-07
AT333	Independent Fuel Sellers - Schedule 2 - Other Tax Exempt Clear Fuel Sales	Apr-07
AT353	Independent Fuel Sellers - Schedule 3 - Statement of Fuel Tax Losses	Apr-07
AT362	Monthly Summary of Specified Clear Fuels Anticipated for Sale to Consumers in Edmonton and Calgary	Aug-07
AT366	Litres Dyed During the Month	Jan-05
AT369	Monthly Summary of Marked Fuel Transactions	Jan-05
AT371	Fuel Loss Adjustment	Aug-07
AT372	Independent Fuel Sellers - Fuel Tax Adjustments	Apr-07
AT376	Rebrand Notification	Apr-07
AT2080	Consumer Return	Jun-07
AT4812	Application for Direct Deposit	Jul-06
AT4905	Fuel Tax Registration Form	Mar-07
AT4907	Independent Fuel Seller Registration	Mar-07
AT4909	Independent Fuel Seller Registration - Schedule 1 - Listing of Bulk Plant & Cardlock Locations	Mar-07
AT4920	Declaration of Kerosene Inventory	Mar-07
FTD-TAX	Alberta Fuel Tax Return Summary Form - Diesel and Related Products	Aug-07
FTD-1	Imports from Out-of-Jurisdiction	Aug-07
FTD-2	Acquisitions within Jurisdiction	Aug-07
FTD-3	Exports Out-of-Jurisdiction	Aug-07
FTD-4	Dispositions within Jurisdiction to Full Direct Remitters	Aug-07
FTD-5	Exempt Sales	Aug-07
FTG-TAX	Alberta Fuel Tax Return Summary Form - Gasoline and Related Products	Aug-07
FTG-1	Imports from Out-of-Jurisdiction	Aug-07
FTG-2	Acquisitions within Jurisdiction	Aug-07
FTG-3	Exports Out-of-Jurisdiction	Aug-07
FTG-4	Dispositions within Jurisdiction to Full Direct Remitters	Aug-07
FTG-5	Exempt Sales	Aug-07
FTC-IMP TAX	Alberta Importer Fuel Tax Return - Clear Diesel, Clear Gasoline, and Related Products Summary	Apr-07
FTC-IMP 1	Imports from Out-of-Jurisdiction (Clear Diesel, Clear Gasoline and Related Products)	Apr-07
FTD-IMP REC	Dyed Diesel, Dyed Gasoline, and Related Products Reconciliation Summary	Apr-07
FTD-IMP 1	Imports from Out-of-Jurisdiction (Dyed Diesel, Dyed Gasoline and Related Products)	Apr-07
FTD-IMP 2	Exempt Sales	Apr-07
FTC-ALT-TAX	Alberta Ethanol and Biodiesel Producers Tax Return - Clear Fuel Products Summary	Jul-07
FTC-ALT-1	Ethanol and Biodiesel Producers Tax Return - Disposition to Full Direct Remitters, Clear Ethanol and Biodiesel	Jul-07

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Liquid Petroleum Gas (LPG) series

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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)	Mar-07
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)	Jan-08
AT4747	PROP Enrolment Application Form - Schedule 1 - Summary of Licensed Vehicles and Equipment Used in Off-road Operations	Mar-07
AT4748	PROP Enrolment Application Form - Schedule 2 - List of Vehicles and Unlicensed Equipment Used in Off-road Operations	Jan-08
AT4750	PROP Vehicle Enrolment Agreement	Jan-08
AT4752	PROP Application Form - Schedule A - Listing of Fuel Purchases	Jan-08
AT4762	Notice of Objection	Apr-08
AT4911	Fuel Tax Rebate Agreement	Jul-07
AT4930	Alberta Consent Form	Feb-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	Jan-05
AT385	Calculation on Non-Taxable Propane Volumes Daily Worksheet	Nov-07
AT389	Retailer Registration for Propane Tax Refunds	Jan-05
AT4762	Notice of Objection	Apr-08
AT4812	Application for Direct Deposit	Jul-06

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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	Jul-07
AT364	Schedule A - Locomotive Fuel User Rebrand Report	Jul-07
AT367	Schedule B - Locomotive Fuel User Tax-Out Locomotive Fuel Purchases in Alberta	Jul-07
AT4762	Notice of Objection	Apr-08

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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-07
TEFU-3	Determining Fuel Consumption Rates	Jul-07
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	Jan-05
AT337	Schedule C - TEFU Rebate - Unlicensed Equipment Fuel Consumption Calculation	Jul-07
AT338	Schedule D - TEFU Rebate - Licensed Equipment Listing	Jul-07
AT339	Schedule E - TEFU Rebate - Unlicensed Equipment Listing	Jul-07
AT340	TEFU Enrolment Application	Oct-08
AT342	TEFU Fuel Tax Rebate Application (See also:  IN342 - Guide for Applicants/ Instructions)	Jul-07
AT343	Schedule A - TEFU Rebate - Listing of Fuel Purchases	Jul-07
AT344	Schedule B - TEFU Rebate - Licensed Units Fuel Consumption Calculations	Jul-07
AT345	Schedule A-1 - TEFU Rebate - Fuel Purchases Reconciliation	Jul-07
AT4762	Notice of Objection	Apr-08
AT4906	Assignment of Rights	Jul-07
AT4911	Fuel Tax Rebate Agreement	Jul-07
AT4930	Alberta Consent Form	Feb-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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