Publications

AITE information circular AITE-3 : Exemptions under the AITE program

Description

This information circular provided by Tax and Revenue Administration (TRA) is intended for exempt sale retailers of tobacco under the Tobacco Tax Act (other than duty free shops), exempt-sale vendors of fuel under the Fuel Tax Act and Climate Leadership Act, natural gas service providers under the Climate Leadership Act, and registered operators under the Tourism Levy Act. These entities sell products or accommodation exempt from tobacco tax, fuel tax, carbon levy, or tourism levy, as the case may be, to an eligible consumer that is an Indian or band as defined under the federal Indian Act. Information circulars are updated as necessary and a revision number assigned. Please refer to the CURRENT version.

Tags
aite alberta indian tax exemption levy exemption tax exemption

Title and publication information

Frequency

Irregular

Publisher / Creator Information

Publisher

Treasury Board and Finance

Place of Publication

Edmonton

Subject Information

Topic
Government
Spatial Coverage

Alberta

Resource Dates

Date Created

2017-02-06

Date Added

2018-12-04T00:51:18.450547

Date Modified

2019-02-28

Date Issued

2017-02-06

Audience information

Identifiers

Usage / Licence

Usage Considerations

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.

Contact

Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

Contact Email

tra.revenue@gov.ab.ca