All Resources

AITE information circular AITE-1 : Alberta Indian Tax Exemption (AITE) Program

Description

This information circular discusses procedural matters and administrative policies and practices for the Alberta Indian Tax Exemption program. Eligible consumers are exempt from fuel tax and... More ≫

Description

This information circular discusses procedural matters and administrative policies and practices for the Alberta Indian Tax Exemption program. Eligible consumers are exempt from fuel tax and carbon levy on fuel, and tobacco tax on tobacco, purchased as personal property on reserve. Information circulars from Tax and Revenue Administration are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

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Ministerial Order 2020-36 [Labour and Immigration]

Description

Exempts the Alberta Child and Family Benefit from Income Support payment calculations.

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Ministerial Order 2020-26 [Labour and Immigration]

Description

Amends the application of the Labour Relations Code and the Employment Standards Code with relation to certain health care workers under the authority of the Public Health Act.

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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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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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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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Carbon levy exemptions : fact sheet

Description

This fact sheet provides clarification on exemptions from the carbon levy, administered by Tax and Revenue Administration. Note: Bill 1, An Act to Repeal the Carbon Tax, received Royal Assent on... More ≫

Description

This fact sheet provides clarification on exemptions from the carbon levy, administered by Tax and Revenue Administration. 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. 2 : Carbon levy on marked fuel

Description

Provides information on the carbon levy and marked fuel, including exemptions and sale of marked fuel by exempt-sale vendors. Tax and Revenue Administration special notices announce changes to, or... More ≫

Description

Provides information on the carbon levy and marked fuel, including exemptions and sale of marked fuel by exempt-sale vendors. 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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Mobile Service Rigs Rebate for carbon levy on clear fuel

Description

In November 2018, the Climate Leadership Regulation under the Climate Leadership Act was amended to enable the President of Treasury Board, Minister of Finance to pay a rebate equal to the amount... More ≫

Description

In November 2018, the Climate Leadership Regulation under the Climate Leadership Act was amended to enable the President of Treasury Board, Minister of Finance to pay a rebate equal to the amount of carbon levy paid on clear (unmarked) gasoline or diesel used in a licensed service rig in a production process before 2023. This fact sheet provides information on the Mobile Service Rigs Rebate, which is administered by Tax and Revenue Administration. 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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