Publications

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

Archived

This item has been replaced by a more recent resource or the content may be otherwise out of date. It is provided for informational and research purposes.
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.

Updated

June 28, 2019

Tags
carbon levy carbon levy definitions carbon levy exemptions carbon levy legislation carbon levy licences carbon levy not payable carbon levy overview carbon levy payable carbon levy rebates carbon levy refunds

Title and publication information

Frequency

Irregular

Publisher / Creator Information

Publisher

Treasury Board and Finance

Place of Publication

Edmonton

Subject Information

Spatial Coverage

Alberta

Resource Dates

Date Created

2016-12-02

Date Added

2019-02-09T16:49:46.189980

Date Modified

2019-06-28

Date Issued

2016-12-02

Date Archived

2023-07-25

Audience information

Identifiers

Usage / Licence

Contact

Contact Name

Treasury Board and Finance. Tax and Revenue Administration.

Contact Email

tra.carbonlevy@gov.ab.ca