Tax & Revenue Administration - Important Filing,
Remittance and Claim Dates
Fuel Tax
Dates on this page
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.
Fuel Tax Filing and Remittance Dates
* Filing and remittance dates refer to the date that returns or remittances MUST BE RECEIVED BY TRA. (See below for Rebate and Refund Claim Dates.)
If the required filing or remittance date falls on a weekend or a government holiday, it is deferred to the next business day.
See also: Notice of Objection dates.
Name of Return |
Return Filing Due Dates* |
Remittance Due Dates* |
Additional Informa- tion |
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Generic Fuel Collector Form: |
On or before the 28th day of the month following the month of collection. | On or before the 28th day of the month following the month of collection. |
See instructions for forms and schedules: |
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Consumer Return: |
On or before the 28th day of the month following the month fuel was imported or rebranded. | On or before the 28th day of the month following the month fuel was imported or rebranded. | See Information Circular: FT-11, Direct Remitter |
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Propane Tax Return: |
On or before the 28th day of the month following the month propane was sold. |
On or before the 28th day of the month following the month propane was sold. | NOTE: Distributors must file a return each month, whether or not taxable sales were made. Producers file only for months in which they have tax-included sales. See Information Circular: LPG-2, Propane Distributors Reporting and Remitting Requirements |
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Locomotive Fuel User Fuel Tax Return: |
On or before the 28th day of the month following the month locomotive fuel consumed within Alberta or fuel rebranded. |
On or before the 28th day of the month following the month locomotive fuel consumed within Alberta or fuel rebranded. | NOTE: A return must be filed for each calendar month, whether or not any activity occurred. RWY-1, Railways |
Please make all cheques payable to the Minister of Finance.
Fuel Tax Rebate and Refund Claim Dates
* Dates refers to the dates claims MUST BE RECEIVED BY TRA.
If the required claim date falls on a weekend or a holiday, it is deferred to the next business day.
Name of Application |
Claim Due Dates* |
Additional Informa- tion |
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Alberta Farm Fuel Distribution Allowance (AFFDA) |
Not later than three years after the end of the calendar year fuel was purchased. | Must file for a minimum three-month period. |
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Aerial Spraying Farmer Benefit Application: |
Not later than three years after the end of the calendar year fuel was purchased. | Must file for a minimum three-month period. |
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Aviation Fuel Tax Rebate: |
Not later than three years after the end of the year aviation fuel was purchased. | See Information Circular: AV-1, Aviation Fuel Tax, International Flights |
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Prescribed Rebate Off-road Percentages (PROP) Application: |
Not later than three years after the end of the calendar year fuel was purchased. |
Returns are filed for calendar quarters. |
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Propane Retailer Claim for Refund of Propane Tax: |
Not later than three years after the end of the calendar year the exempt propane sale was made. |
Claim must cover minimum of seven days and a separate claim must be filed for each location. PRO-2, Propane Retailers: Tax Refunds to Propane Retailers for Tax-out Sales |
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Tax Exempt Fuel User Rebate Application: |
Not later than three years after the end of the calendar year fuel was purchased. |
Returns are filed for calendar quarters.
Also, see Instructions: IN342, Tax Exempt Fuel User Rebate Application General Instruction Guide |
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Independent Fuel Sellers Fuel Tax Adjustments: |
Not later than one year from the date fuel was destroyed or stolen. | See Information Circular: FT-6, Tax Refunds |
