All Resources

Fuel tax and tobacco tax rate chart

Description

This document provided by Tax and Revenue Administration (TRA) provides the rates for fuel tax and tobacco tax. Please refer to the CURRENT version.

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Carbon levy administration information circular CL-1 : Overview of carbon levy on fuel

Description

Provides an overview of carbon levy administration policies and procedures pursuant to the Climate Leadership Act and Regulation, which came into force on January 1, 2017. This circular includes... More ≫

Description

Provides an overview of carbon levy administration policies and procedures pursuant to the Climate Leadership Act and Regulation, which came into force on January 1, 2017. This circular includes information on the legislation framework, definitions, when the carbon levy is payable and not payable, purchasing fuel exempt of the carbon levy, applying for a licence, and refunds and rebates of the carbon levy. Tax and Revenue Administration information circulars are updated as necessary (if they are updated, a revision number is assigned). Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019.

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Climate Leadership Act Special Notice Vol. 11 No. 16 : Discontinuance of Lloydminster Competitive Adjustment Grant

Description

Provides information on the Lloydminster Competitive Adjustment Grant, which will be discontinued effective 12:01 am on May 30, 2019. Tax and Revenue Administration special notices announce... More ≫

Description

Provides information on the Lloydminster Competitive Adjustment Grant, which will be discontinued 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. Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019.

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Climate Leadership Act special notice Vol. 11 No. 13 : Mobile service rigs rebate for carbon levy paid on clear fuel

Description

Provides information on the Mobile Service Rigs Rebate under the Carbon Competitiveness Incentive Regulation, effective retroactive to January 1, 2017. Tax and Revenue Administration special... More ≫

Description

Provides information on the Mobile Service Rigs Rebate under the Carbon Competitiveness Incentive Regulation, effective retroactive to January 1, 2017. 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. Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. For more information, visit: alberta.ca/carbon-levy.aspx.

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Carbon levy administration information circular CL-NG-3 : Natural gas (heating purposes) – exemptions

Description

Explains policies and procedures related to carbon levy administration, specifically related to exemptions for natural gas for heating purposes. Tax and Revenue Administration information... More ≫

Description

Explains policies and procedures related to carbon levy administration, specifically related to exemptions for natural gas for heating purposes. Tax and Revenue Administration information circulars are updated as necessary (if they are updated, a revision number is assigned). Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. For more information, visit: alberta.ca/carbon-levy.aspx.

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Carbon levy administration information circular CL-OF-3 : Other fuels – exemptions and licences

Description

Explains policies and procedures related to carbon levy administration, specifically for "other fuels" (see the circular for a list). This includes information on carbon levy exemptions and... More ≫

Description

Explains policies and procedures related to carbon levy administration, specifically for "other fuels" (see the circular for a list). This includes information on carbon levy exemptions and licences. Tax and Revenue Administration information circulars are updated as necessary (if they are updated, a revision number is assigned). Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. For more information, visit: alberta.ca/carbon-levy.aspx.

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Climate Leadership Act special notice Vol. 11 No. 7 : Responsibilities of a carbon levy exemption certificate holder

Description

This notice explains the responsibilities of a carbon levy exemption certificate holder. Tax and Revenue Administration special notices announce changes to, or clarify, administrative policies and... More ≫

Description

This notice explains the responsibilities of a carbon levy exemption certificate holder. 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. Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. For more information, visit: alberta.ca/carbon-levy.aspx.

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Climate Leadership Act special notice Vol. 11 No. 3 : Purchases and sales

Description

Provides information on the carbon levy, related to purchases and sales between direct remitters, licence holders and consumers with a carbon levy exemption certificate. Tax and Revenue... More ≫

Description

Provides information on the carbon levy, related to purchases and sales between direct remitters, licence holders and consumers with a carbon levy exemption certificate. 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. Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. For more information, visit: alberta.ca/carbon-levy.aspx.

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Carbon levy administration information circular CL-AV-3 : Aviation fuels – exemptions and licences

Description

Explains policies and procedures related to carbon levy administration and aviation fuel. This includes information about carbon levy exemptions and licences. Tax and Revenue Administration... More ≫

Description

Explains policies and procedures related to carbon levy administration and aviation fuel. This includes information about carbon levy exemptions and licences. Tax and Revenue Administration information circulars are updated as necessary (if they are updated, a revision number is assigned). Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. For more information, visit: alberta.ca/carbon-levy.aspx.

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Climate Leadership Act special notice Vol. 11 No. 12 : 2018 Carbon levy rates and inventory declaration

Description

Provides 2018 carbon levy rates and explains who must file an inventory declaration and the process. Tax and Revenue Administration special notices announce changes to, or clarify, administrative... More ≫

Description

Provides 2018 carbon levy rates and explains who must file an inventory declaration and the process. 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. Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on June 4, 2019. The carbon levy no longer applies to any type of fuel as of the beginning of the day on May 30, 2019. For more information, visit: alberta.ca/carbon-levy.aspx.

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