Fuel Tax - OLD Fuel Tax Act

Fuel Tax Publications & Forms

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:

• General
• Alberta Farm Fuel Distribution Allowance (AFFDA);
• AITE publications and forms - for retailers or Indians/Indian bands who wish to sell or make purchases under the Alberta Indian Tax Exemption (AITE) program;
• Aviation Fuel Tax (air carriers providing international flights);
• Bulk Fuel Dealers;
• Fuel Tax Collectors;
• Liquid Petroleum Gas (LPG) producers and distributors;
• Prescribed Rebate Off-road Percentages (PROP);
• Propane Retailers;
• Railway Companies; and
• Tax Exempt Fuel Users (TEFU).

General

Number	Title	Date
TRA series Infomation Circulars:
TRA-1	An Introduction to Tax and Revenue Administration	Sep-10

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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

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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 AT4940 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)	Nov-10
AT4750	PROP Vehicle Enrolment Agreement	Nov-10
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

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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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