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Tax and Revenue Administration
Carbon Levy Claimant Filing Requirements


Last Updated: March 1, 2017
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
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Carbon Levy Claimant Filing Requirements

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.

The following table provides Alberta Carbon Levy Filing Requirements.

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Type of Claimant
To be completed: Form Frequency
Farmer

by a farmer who paid carbon levy on clear gasoline or diesel used in farming operations where marked fuel was not reasonably available.

Quarterly
(March, June, September, December)
Federal Government, Armed Forces or Diplomatic Corps in respect of carbon levy paid on fuel if the fuel was purchased by the Governement of Canada, the armed forces of a country or a state other then Canada, or member of the Diplomatic Corps.
Quarterly
(March, June, September, December)
Indian or Indian Band by an eligible Indian or Indian band for carbon levy paid by the Indian or Indian Band on fuel purchased on a reserve or delivered to an Indian or Indian band at a location on a reserve.
Monthly
Aviation Fuel User by a consumer in respect of carbon levy paid on aviation gas or aviation jet fuel if the fuel was used by the consumer for a purpose for which the consumer would have been entitled to purchase the fuel exempt from the carbon levy.
Quarterly
(March, June, September, December)

Fuel Vendor

by a fuel vendor where the carbon levy was paid and the fuel was sold to an exempt entity, stolen or destroyed, exported, rebranded, or a portion of the fuel sold becomes a bad debt.
Monthly
Consumer by a consumer where the carbon levy was paid and the fuel was stolen, destroyed, exported, rebranded, or used for an exempt purpose.
Quarterly
(March, June, September, December)
Consumer (contaminated fuel) by a consumer where the carbon levy was paid and the fuel was contaminated. AT5136 - Carbon Levy Claimant Registration
Monthly
Contractor on Eligible Facilities by an entity that is contracted by a Specified Gas Emitter Regulation (SGER) facility or an owner/operator of an Oil and Gas Production Process facility before 2023 and where the contractor purchased carbon levy paid fuel subsequently used at this facility.
Quarterly
(March, June, September, December)
SGER Facility or Oil & Gas Production before 2023 by an entity which paid the carbon levy on fuel used in the operations of a facility pursuant to the Specified Gas Emitters Regulations (SGER) or in Oil and Gas Production Process prior to January 1, 2023.
Quarterly
(March, June, September, December)

 



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