Publications

Fuel tax : October 1, 2022 online inventory declaration instruction guide

Description

Fuel sellers who hold inventories of clear gasoline and clear diesel are required to complete the Fuel Tax Online Inventory Declaration by October 31, 2022. Inventories of clear gasoline... More ≫

Description

Fuel sellers who hold inventories of clear gasoline and clear diesel are required to complete the Fuel Tax Online Inventory Declaration by October 31, 2022. Inventories of clear gasoline (including ethanol blended gasoline) and clear diesel (including blended diesel) held as of 12:01 a.m. on October 1, 2022 are subject to a tax rate of 4.5 cents per litre.

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Fuel Tax Act special notice Vol. 1 No. 45 : collection of Alberta fuel tax

Description

Further to the fuel tax relief explained in Special Notice Vol. 1 No. 44, the Government of Alberta will resume collecting fuel tax effective the beginning of day on October 1, 2022 at the rate of... More ≫

Description

Further to the fuel tax relief explained in Special Notice Vol. 1 No. 44, the Government of Alberta will resume collecting fuel tax effective the beginning of day on October 1, 2022 at the rate of $0.045 per litre on clear gasoline and diesel, ethanol, ethanol blended gasoline, biodiesel, blended diesel, methanol and condensate used to generate power in an internal combustion or turbine engine. The fuel tax rate applicable to marked gasoline and diesel remains at nil.

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Fuel Tax Act special notice Vol. 1 No. 44 : Alberta fuel tax relief

Description

This special notice provided by Tax and Revenue Administration announces that beginning April 1, 2022 the Government of Alberta will stop collecting fuel tax in order to provide relief from... More ≫

Description

This special notice provided by Tax and Revenue Administration announces that beginning April 1, 2022 the Government of Alberta will stop collecting fuel tax in order to provide relief from the current high fuel prices. Collection of fuel tax is expected to resume by the later of July 1, 2022 and the time when West Texas Intermediate prices fall below $80 US per barrel. Special 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.

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Fuel tax : April 1, 2022 online inventory declaration instruction guide

Description

Effective April 1, 2022, the provincial fuel tax rate was reduced to $0.00 on gasoline and diesel fuels (see Eligible Fuels for a complete list). The government will review the collection of the... More ≫

Description

Effective April 1, 2022, the provincial fuel tax rate was reduced to $0.00 on gasoline and diesel fuels (see Eligible Fuels for a complete list). The government will review the collection of the fuel tax on a quarterly basis and, if required, consider reinstating collection in stages. The first review will occur in June 2022. This instruction guide will assist fuel sellers in completing the Fuel Tax Online Inventory Declaration form.

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International Fuel Tax Agreement (IFTA) special notice vol. 10 no. 7 : electronic filing of IFTA returns

Description

Effective April 1, 2022, TRA is transitioning to electronic filing for the IFTA Program. The IFTA fuel tax return for the calendar quarter ended March 31, 2022, which is due on or before May 2,... More ≫

Description

Effective April 1, 2022, TRA is transitioning to electronic filing for the IFTA Program. The IFTA fuel tax return for the calendar quarter ended March 31, 2022, which is due on or before May 2, 2022 (as April 30, 2022 falls on a weekend), and all subsequent IFTA fuel tax returns, must be filed electronically using the Tax and Revenue Administration Client Self-Service (TRACS) secure online portal. A return filed using TRACS is considered filed on the date it is submitted through TRACS.

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International Fuel Tax Agreement (IFTA) registration instruction guide

Description

This information circular provided by Tax and Revenue Administration gives an overview of the International Fuel Tax Agreement, an agreement among American and Canadian jurisdictions that enables... More ≫

Description

This information circular provided by Tax and Revenue Administration gives an overview of the International Fuel Tax Agreement, an agreement among American and Canadian jurisdictions that enables uniform collection and distribution of fuel taxes paid by motor carriers traveling in several jurisdictions. Information circulars are updated as necessary and a revision number assigned.

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IFTA program changes : information for International Fuel Tax Agreement (IFTA) carriers about changes to registration and filing requirements

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Provides information for International Fuel Tax Agreement carriers about changes to registration and filing requirements.

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Fuel Tax Act information circular AV-1 : aviation fuel tax – international flights

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This information circular provided by Tax and Revenue Administration (TRA) discusses details of Alberta's program to provide relief from the provincial aviation fuel tax on qualifying... More ≫

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This information circular provided by Tax and Revenue Administration (TRA) discusses details of Alberta's program to provide relief from the provincial aviation fuel tax on qualifying international flights, under the Fuel Tax Act. Information circulars are updated as necessary and a revision number assigned.

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IFTA special notice Vol. 10 No. 5 : IFTA credentials required effective July 1, 2020

Description

The state of public health emergency declared in Alberta on March 17, 2020 lapsed on June 15, 2020. All IFTA credential requirements for Alberta carriers are reinstated effective July 1, 2020. The... More ≫

Description

The state of public health emergency declared in Alberta on March 17, 2020 lapsed on June 15, 2020. All IFTA credential requirements for Alberta carriers are reinstated effective July 1, 2020. The previous special notice Vol. 10 no. 3 has been superseded by this special notice. 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.

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Alberta Corporate Tax Act special notice Vol. 5 No. 57 : extension to Alberta corporate income tax return (AT1) filing deadline

Description

The Government of Alberta has announced additional tax relief measures in response to the economic impacts of the COVID-19 pandemic. The filing due date for an Alberta Corporate Income Tax Return... More ≫

Description

The Government of Alberta has announced additional tax relief measures in response to the economic impacts of the COVID-19 pandemic. The filing due date for an Alberta Corporate Income Tax Return (AT1) has been extended to June 1, 2020 (for an AT1 that would otherwise have a filing deadline after March 18 and before June 1, 2020); and September 1, 2020 (for an AT1 that would otherwise have a filing deadline in June, July or August 2020). See related: Special Notice Vol. 5 No. 56 : Deferral of corporate Income Tax Payments (Related tab).

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