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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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