All Resources

Fuel Tax Act information circular FT-2 : information for direct remitters, fuel sellers and other recipients

Description

This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices related to registration, reporting, remitting and... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices related to registration, reporting, remitting and record keeping requirements under the Fuel Tax Act. Information circulars are updated as necessary and a revision number assigned. Note: The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

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Fuel Tax Act information circular FT-3 : administration of the Alberta Fuel Tax Program

Description

This information circular is intended to explain legislation and provide specific information. In the event of a discrepancy in interpretation between this information circular and the respective... More ≫

Description

This information circular is intended to explain legislation and provide specific information. In the event of a discrepancy in interpretation between this information circular and the respective legislation, the legislation takes precedence. The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians and bands. These terms have been used where necessary to reflect their legal meanings in the federal Indian Act.

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Fuel Tax Act information circular FT-4 : Alberta fuel tax exemptions, refunds and rebates

Description

This information circular is intended to explain legislation and provide specific information. In the event of a discrepancy in interpretation between this information circular and the respective... More ≫

Description

This information circular is intended to explain legislation and provide specific information. In the event of a discrepancy in interpretation between this information circular and the respective legislation, the legislation takes precedence. The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians and bands. These terms have been used where necessary to reflect their legal meanings in the federal Indian Act.

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Fuel Tax Act information circular FT-5 : marking fuel

Description

This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices related to marked fuel and fuel dye, under the... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) discusses procedural matters and administrative policies and practices related to marked fuel and fuel dye, under the Fuel Tax Act. Information circulars are updated as necessary and a revision number assigned. Note: The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

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AITE special notice vol. 4 no. 19 : elimination of AITE cards and use of federal Certificate of Indian Status card

Description

Announces the elimination of the Alberta Indian Tax Exemption (AITE) card in June of 2021 as part of the Government of Alberta's efforts to reduce red tape, and explains how eligible individuals... More ≫

Description

Announces the elimination of the Alberta Indian Tax Exemption (AITE) card in June of 2021 as part of the Government of Alberta's efforts to reduce red tape, and explains how eligible individuals entitled to exemptions should provide valid evidence of exemption. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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AITE special notice Vol. 4 No. 18 : Expiry dates of active AITE cards

Description

AITE cards will no longer expire and retailers must accept any AITE card with an expiry date in 2020 and beyond. New and replacement cards must still be applied for. AITE cards no longer need to... More ≫

Description

AITE cards will no longer expire and retailers must accept any AITE card with an expiry date in 2020 and beyond. New and replacement cards must still be applied for. AITE cards no longer need to be renewed and existing cardholders will not receive an updated card. If your AITE card expired between January 1 and March 31, 2020 and you did not receive a replacement card, you may provide your Certificate of Indian Status card as proof of eligibility. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Fuel Tax Act information circular LPG-2 : propane distributors – reporting and remitting requirements

Description

This information circular provided by Tax and Revenue Administration (TRA) sets out the responsibilities of producers and distributors of propane under the Fuel Tax Act. Information circulars are... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) sets out the responsibilities of producers and distributors of propane under the Fuel Tax Act. Information circulars are updated as necessary and a revision number assigned. Note: the Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

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AITE special notice Vol. 4 No. 17 : AITE cards during public health emergency

Description

During the Alberta Public Health Emergency (COVID-19), TRA may be unable to issue new or replacement AITE cards on a timely basis. Effective immediately, the expiry dates of all active AITE cards... More ≫

Description

During the Alberta Public Health Emergency (COVID-19), TRA may be unable to issue new or replacement AITE cards on a timely basis. Effective immediately, the expiry dates of all active AITE cards are extended until further notice. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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AITE special notice Vol. 4 No. 16 : Repeal of the carbon levy

Description

Provides information on the repeal of the Carbon Levy, effective 12:01 am on May 30, 2019. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies... More ≫

Description

Provides information on the repeal of the Carbon Levy, effective 12:01 am on May 30, 2019. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and practices. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications such as information circulars or web content.

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Fuel Tax Act information circular PRO-2 : propane retailers – tax refunds for tax-out sales

Description

This information circular provided by Tax and Revenue Administration (TRA) sets out the refund application process and the related responsibilities of propane retailers under the Fuel Tax Act.... More ≫

Description

This information circular provided by Tax and Revenue Administration (TRA) sets out the refund application process and the related responsibilities of propane retailers under the Fuel Tax Act. Information circulars are updated as necessary and a revision number assigned. Note: the Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.

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