Fuel Tax - OLD Fuel Tax Act

Fuel Tax Publications & Forms

On this page

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 Regulation take effect on April 1, 2007.

The publications and forms on this page are under the old Fuel Tax Act.  To view publications and forms under the new Act and Regulation, see Fuel Tax Act - NEW.

The menu to your right can be used to link to the different categories of Fuel Tax documents. Information circulars, special notices and forms are tailored to the needs of their intended audience:

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 Information Circulars (html):

BD-8R7

 Important Rates and Dates
Jan-03
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 Fuel Tax

Number

Title
Date
Aviation Fuel Tax Information Circulars (html):
AV-1 Aviation Fuel Tax - International Flights

Mar-07

FT-5R6

 Fuel Tax Rates
Jun-01
Aviation Fuel Tax Special Notices (html) - Volume 1:
No. 17
Alberta Aviation Fuel Tax Rebate For International Air Carriers
Feb-04
Aviation Fuel Tax Forms (pdf):
AT393 Aviation Fuel Tax Rebate Application
Oct-09
AT4762 Notice of Objection
Oct-09

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Bulk Fuel Dealers

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

Number

Title
Date
Bulk Fuel Dealers Information Circulars (html):

BD-1

 Overview of Fuel Tax
Jun-96

BD-2R1

 Eligibility for Purchase/Use of Tax Exempt Fuel
Aug-98

BD-3

 Sales of Marked Fuel
Jun-96

BD-4R1

 Dyeing of Fuel
Aug-98

BD-5R1

 Refunds to Bulk Dealers
Aug-98

BD-6

 Administration
Jun-96

BD-7R1

 Mail Strike Contingency Plan
Jul-03

BD-8R7

 Important Rates and Dates
Jan-03
Bulk Fuel Dealers Special Notices - Volume 1 (html):
No. 6
Marked Fuel Sold to Ineligible Parties
Jan-02
No. 14
Dyeing fuel at locations other than terminals
Sep-01
Bulk Fuel Dealers Forms (pdf):
AT321 Declaration of Tax Exempt Fuel User
Oct-09
AT332 Schedule 2 - Independent Agency - Fuel Tax Adjustments
Oct-09
AT353 Schedule 3 - Independent Agency - Statement of Losses
Oct-09
AT372 Independent Bulk Agents - Fuel Tax Adjustments / Marked Fuel Sales
Oct-09
AT376 Rebrand Notification
Oct-09
AT4762 Notice of Objection
Oct-09
AT4812 Application for Direct Deposit
Oct-09

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Fuel Tax Collectors

For information about becoming a registered fuel tax collector, 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
Fuel Tax Collectors Information Circulars (html):

FT-1R2

 Overview of Fuel Tax
Jun-98

FT-2R4

 Agent and Agent-Collector Responsibilities
Nov-04

FT-3R1

 Administration
Nov-96

FT-4R2

 Mail Strike Contingency Plan
Jul-03

FT-5R6

 Fuel Tax Rates
Jun-01
Fuel Tax Collectors Special Notices (html) - Volume 1:
No. 6
Marked Fuel Sold to Ineligible Parties
Jan-02
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. 19
Taxability of Kerosene
Apr-06
Fuel Tax Collectors Forms (pdf):
AB-Instruct Province of Alberta Instruction Sheet for the Preparation of the Generic Fuel Collector Form
Oct-09
AT362 Monthly Summary of Taxable Gasoline and Diesel Fuel Intended for Sale in Edmonton and Calgary
Jan-05
AT366 Litres Dyed During the Month
Oct-09
AT369 Monthly Summary of Marked Fuel Transactions
Oct-09
AT371 Fuel Loss Adjustment
Jan-05
AT376 Rebrand Notification
Oct-09
FTD Generic Fuel Collector Summary Form - Diesel and Related Products
Jan-02
FTD-1 Imports from Out-of-Jurisdiction
Jan-02
FTD-2 Acquisitions within Jurisdiction from Licensed Collectors
Jan-02
FTD-3 Exports Out-of-Jurisdiction
Jan-02
FTD-4 Dispositions within Jurisdiction to Licensed Collectors
Jan-02
FTD-5 Exempt Sales
Jan-02
FTG Generic Fuel Collector Summary Form Gasoline and Related Products
Jan-02
FTG-1 Imports from Out-of-Jurisdiction
Jan-02
FTG-2 Acquisitions within Jurisdiction from Licensed Collectors
Jan-02
FTG-3 Exports Out-of-Jurisdiction
Jan-02
FTG-4 Dispositions within Jurisdiction to Licensed Collectors
Jan-02
FTG-5 Exempt Sales
Jan-02

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Liquid Petroleum Gas (LPG) Producers & Distributors

Number

Title
Date
LPG Information Circulars (html):

LPG-1

 Overview of Fuel Tax on Liquid Petroleum Gas
Jan-97

LPG-2R2

 Reporting and Remitting Requirements
Nov-04

LPG-3R1

 Mail Strike Contingency Plan
Jul-03

LPG-4R1

 Administration
Oct-99

LPG-5

 Current Tax Rates and Effective Dates
Jan-97
LPG 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)

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

Number

Title
Date
PROP Information Circulars (html):
TEFU-2R3

Prescribed Rebate Off-Road Percentages

Nov-06

FT-5R6

 Fuel Tax Rates
Jun-01
PROP Special Notices (html) - Volume 1:
No. 18
New Simplified Process For Claiming Fuel Tax Rebates Under The Tax Exempt Fuel Use (TEFU) Program
Aug-04
PROP 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
AT4930 Alberta Consent Form
Oct-09

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Propane Retailers

Number

Title
Date
Propane Retailers 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 Retailers Special Notices (html) - Volume 1:
No. 9
Requirement for Totalizer Readings
Apr-97
Propane Retailers 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 Companies

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
Railway Companies Information Circulars (pdf):

FT-5R6

 Fuel Tax Rates
Jun-01
Railway Companies Forms (pdf):
AT363 Railway Companies Fuel Tax Return
Jan-05
AT367 Schedule A - Tax-Out Purchases
Jun-99
AT382 Schedule B - Tax-Included Purchases
Jan-05
AT4762 Notice of Objection
Oct-09

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Tax Exempt Fuel Users (TEFU)

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 Information Circulars (html):
TEFU-1R2

Rebates of Alberta Fuel Tax
Aug-98

FT-5R6

 Fuel Tax Rates
Jun-01
TEFU 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 Forms (pdf):
AT321 Declaration of Tax Exempt Fuel User
Jan-05
AT337 Schedule C - TEFU Rebate - Unlicensed Equipment Fuel Consumption Calculations
Jan-05
AT338 Schedule D - TEFU Rebate - Units and Equipment Listing
Jan-05
AT342 TEFU Fuel Tax Rebate Application
(See also:  IN342 - Off-Road Operations Required Data and Documentation)
Jan-05
AT343 Schedule A - TEFU Rebate - Listing of Fuel Purchases
Jan-05
AT344 Schedule B - TEFU Rebate - Licensed Units Fuel Consumption Calculations
Jan-05
AT4762 Notice of Objection
Oct-09
AT4930 Alberta Consent Form
Oct-09

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Page last updated:  November 4, 2009