Alberta Indian Tax Exemption (AITE) - Overview
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.
Video added related to AITE and the Carbon Levy - March 23, 2017
Carbon Levy Claim Forms - Indian/Indian Bands - February 1, 2017
Carbon Levy Online Inventory Declaration Form - January 1, 2017
- The Carbon Levy Online Inventory Declaration Form and information on the process is available at: www.tra.alberta.ca/declaration.
Carbon Levy content related to AITE - December 23, 2016
Tax Exemption - Fuel Tax, Carbon Levy and Tobacco Tax Rate Chart
- updated December 23, 2016
- AT302 - Alberta Indian Tax Exemption Fuel, Carbon Levy and Tobacco Tax Rate Chart, effective January 1, 2017
AITE Retailer Refund Application Form updated - October 31, 2016
Eligible Indian consumers are exempt from payment of Alberta tax on fuel and tobacco products purchased for their own use on Indian reserves in Alberta. This includes fuel delivered to storage tanks on the reserves by bulk fuel dealers and propane distributors.
An eligible Indian consumer may be one of the following:
- an Indian, as defined in the Indian Act (Canada), who is 16 years of age or older;
- an Indian band, as defined in the Indian Act, whose reserve is partially or totally located in Alberta, or
- an Indian band whose band office is located in Alberta.
No incorporated entity is eligible for the Alberta Indian tax exemption.
Under federal law, tobacco products must not be sold to anyone who is under 18 years of age. Therefore, eligible Indian consumers who are under 18 cannot take advantage of the exemption on tobacco.
The tax exemption can only be provided to eligible Indian consumers by retailers registered with Tax and Revenue Administration.
See the AITE Publications page for publications and forms related to AITE and the Carbon Levy.
See the AITE Forms page for AITE Fuel Tax, Carbon Levy and Tobacco Tax Rates.