Tax and Revenue Administration - Frequently Asked Questions (FAQs)

Carbon Levy Administration FAQs -
Alberta Indian Tax Exemption (AITE) Retailers

Related information:

  • See Carbon Levy Announcements for current information from Tax and Revenue Administration. More information will be added as it becomes available.

  • January 1, 2017: Carbon Levy Online Inventory Declaration Form
    The Carbon Levy Online Inventory Declaration Form and information on the process is available at: www.tra.alberta.ca/declaration.

  • Please sign up for TRA’s carbon levy administration subscription service at http://tra.alberta.ca/subscribe.html. By subscribing, you will receive email updates whenever new information related to the administration of the carbon levy program is published on TRA’s website.


Carbon Levy FAQs - AITE Retailers - Index

Inventory declaration – AITE Retailers

Claims


Inventory declaration – AITE Retailers

Do I need to complete an inventory declaration? 

Anyone, including a retailer located on reserve, with fuel in their possession for sale or resale in Alberta, where the carbon levy would have been payable on the fuel when purchased had the Act and the Regulation been in effect when the fuel was purchased or imported into Alberta, needs to complete an inventory declaration. This fuel inventory includes:

  • all packaged or bottled fuels (for example, kerosene, butane, etc.) in containers greater than 10L;
  • diesel and gasoline; and
  • propane that can be dispensed for motive and other purposes.

There is no carbon levy payable on prepackaged fuels in factory sealed containers of 10 litres or less.

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Is there a minimum amount for filing a declaration?

No, there is no minimum amount. Everyone who is the owner and in possession of fuel for sale or resale in Alberta at 12:01 a.m. on January 1, 2017, and carbon levy would have been payable if the carbon levy was in effect at the time you purchased the fuel, must complete an Inventory Declaration and remit the carbon levy. The inventory declaration and payment of the carbon levy must be received by TRA by January 31, 2017.

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Why do I have to pay?

Fuels purchased prior to January 1, 2017 that is in inventory and intended for sale or resale in Alberta do not contain carbon levy. Therefore, an inventory declaration is necessary to adjust for the carbon levy effective January 1, 2017.

As an AITE retailer, you have purchased all your fuels including fuel tax but not the carbon levy before January 1, 2017. Starting January 1, 2017, you will be selling fuels to consumers who are not eligible Indians or Indian bands including the fuel tax and the carbon levy.

For sales to eligible Indians or Indian bands, the fuels will be sold excluding the fuel tax and carbon levy and you can claim a refund from TRA on the fuel tax and the carbon levy you have previously remitted for these exempt sales.

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How do I submit the inventory declaration?

January 1, 2017: Carbon Levy Online Inventory Declaration Form
The Carbon Levy Online Inventory Declaration Form and an instructional guide highlighting the required information to complete the electronic form is available at: www.tra.alberta.ca/declaration.

If you require additional assistance with completing the inventory declaration after January 1, 2017, please contact TRA at 780-644-4300. To call toll free within Alberta, dial 310-0000, then 780-644-4300.

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What happens if I don’t submit or submit late?

You may be subject to penalties and interest.

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What kind of records do I have to maintain?

You are required to maintain inventory records specific to each fuel type you have in your possession as of 12:01 a.m. on January 1, 2017. These records may be subject to audit.

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Where can I get more information?

Sign up for TRA’s carbon levy administration subscription service at http://tra.alberta.ca/subscribe.html. By subscribing, you will receive email updates whenever new information related to the administration of the carbon levy program is published on TRA’s website.

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Claims

How am I going to get my money back?

You will recover the carbon levy for eligible AITE sales through your regular AITE claims process for transportation fuels.

Carbon levy on non-AITE sales will be recovered when you sell the fuels to non-AITE consumers.

For all fuels other than gasoline, diesel and propane for motive purposes, you will need to complete the claim form for other fuels. This form will be available on TRA’s Client Self Service (TRACS) online system. AITE retailers who sell fuels other than gasoline, diesel and propane for motive use will need to complete AT5201 - AITE Retailer Registration for Fuels Other Than Gasoline, Diesel, or Propane for Motive Use, prior to filing for a refund using TRACS.

Once registered, you will be able to file a claim for the carbon levy on the other fuels sold to eligible consumers who provide either a valid AITE card, the federal identification card, or for an Indian band, an original certificate showing that the fuel is being acquired for band management activities or for real property on a reserve.

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How often do I file claims?

Claims may be filed on a monthly basis for fuels other than gasoline, diesel and propane for motive purposes.

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Why can I not include these volumes as part of my weekly claim for gasoline, diesel and motive propane?

To minimize the impact on the administrative burden for the existing process for claims related to gasoline, diesel and motive propane sales, TRA has implemented a separate claims process for the other fuels.

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What if I am not currently registered as an AITE Retailer because I don’t currently sell gasoline, diesel or motive propane?

Before selling fuel exempt from carbon levy you must be registered with the TRA as an exempt-sale vendor. Click here for AT5201 - AITE Retailer Registration for Fuels Other Than Gasoline, Diesel, or Propane for Motive Use.

Once registered, you will be able to file a claim for the carbon levy on the other fuels sold to eligible consumers who provide either a valid AITE card, the federal identification card, or for an Indian band, an original certificate showing that the fuel is being acquired for band.

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Page last updated:  January 17, 2017