Tax and Revenue Administration - Frequently Asked Questions (FAQs)

Lloydminster Competitive Adjustment Grant FAQs

The Lloydminster Competitive Adjustment Grant (the Grant) will provide eligible retail fuel dealers in the border City of Lloydminster with a grant that covers the difference in total fuel tax and carbon levy imposed by Alberta and fuel tax imposed by Saskatchewan on litres of qualifying fuel sold.

The Grant is administered by Alberta Treasury Board and Finance, Tax and Revenue Administration (TRA).

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

Lloydminster Competitive Adjustment Grant - FAQs Index

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Lloydminster Competitive Adjustment Grant - General Questions

What are the eligibility requirements for the Grant?

Only retail fuel dealers on the Alberta side of Lloydminster that sell clear gasoline, clear diesel or propane used for motive purposes directly to end consumers at retail gas stations or through cardlock activated pumps are eligible for the Grant. A claim for the Grant cannot be made in respect of sales of clear gasoline, clear diesel or propane used for motive purposes that is delivered.

To be eligible to make a claim for the Grant, registration under the Grant program is required.

All applicants must agree to the terms and conditions of the Grant program at the time of registration.


How do I register for the Grant program?

Register for the Grant program by completing the Lloydminster Competitive Adjustment Grant Registration (AT5400). If you have difficulty opening this form, see these instructions. TRA will begin accepting Grant registrations on April 1, 2017.

Fax the completed registration to TRA at 780-644-4144.

Applicants will be notified in writing regarding the status of their Grant registration. It is expected that all Grant registrations will be processed within two weeks of receipt of the Grant registration.


How do I make a claim for the Grant?

As noted above, a retail fuel dealer cannot submit a claim for the Grant until the claimant has been successfully registered under the Grant program.

Once registered, submit a Grant claim by completing and submitting the Lloydminster Competitive Adjustment Grant Claim (AT5410). If you have difficulty opening this form, see these instructions. TRA will begin accepting Grant claims on April 15, provided that the claimant has been successfully registered under the Grant program.

Fax the completed Grant claim to TRA at 780-644-4144. It is expected that all Grant claims will be processed within two weeks of receipt of the Grant claim.


Where do I find the Grant registration and Grant claim forms?

See the Lloydminster Competitive Adjustment Grant Registration (AT5400) and Lloydminster Competitive Adjustment Grant Claim (AT5410). If you have difficulty opening these forms, see these instructions. The forms are also available upon request by calling TRA at 780-644-4300, or if calling long distance within Alberta, call 310-0000 then enter 780-644-4300.

What is the deadline for applying for the Grant?

A claim for the Grant must be made no later than one year after the end of the year in which the fuel was sold. Applications submitted after that time will not be processed and the Grant will not be paid in respect of those litres of fuel.


How much will I receive under the Grant Program?

In 2017, the Grant is 2.49 cents per litre of clear gasoline, 3.35 cents per litre of clear diesel and 3.48 cents per litre of propane used for motive purposes. The Grant program will be reviewed annually and the amounts per litre may be adjusted as provincial and federal carbon price changes are implemented.


Am I allowed to claim the Grant in respect of sales of heating fuels?

No. The Grant will only be paid in respect of sales of clear gasoline, clear diesel or propane used for motive purposes.


Does the Grant apply to marked fuel?

No. The Grant will only be paid in respect of qualifying litres of clear gasoline, clear diesel, and propane used for motive purposes.

When may I apply for the Grant?

As noted above, TRA will begin accepting Grant registrations on April 1, 2017. TRA will begin accepting Grant claims on April 15, 2017, provided that the claimant has been successfully registered under the Grant program. Grant registrations and Grant claims should be faxed to TRA at 780-644-4144.

Am I allowed to claim the Grant for fuel sold before April 1, 2017?

Yes. Although Grant registrations and Grant claims are not being accepted until April 1, the Grant program will cover eligible fuel sales retroactive to January 1, 2017, which is the time Alberta’s carbon levy came into effect.

Therefore, the Grant in respect of sales of clear gasoline, clear diesel and propane used for motive purposes made between January 1 and March 31, 2017 may be claimed as early as April 15, 2017 using a single Grant claim form.

Grant claims for eligible fuel sales made after March 31, 2017 should be made on a monthly basis with the claim period beginning on the first day and ending on the last day of the respective calendar month.


How often may I make a Grant claim?

Other than the first Grant claim covering the initial period January 1 to March 31, 2017, claimants may not make a Grant claim more often than on a monthly basis with the Grant claim period beginning on the first day and ending on the last day of the respective calendar month.


When will I receive the Grant?

If a Grant claim is received by TRA by the 15th day of the month following the claim period and the claimant is set up for Direct Deposit, it is expected that the Grant will be paid by the first day of the following month. For example, if a Grant claim is filed for the period June 1 to June 30, 2017 on or before July 15, 2017, then it is expected that the Grant claim will be processed and the payment deposited into the claimant’s account by August 1, 2017.

What is the fastest way for me to receive the Grant?

The fastest way to receive a Grant is by Direct Deposit. Claimants that are set up for Direct Deposit with TRA will receive the Grant much faster than those receiving the Grant by manual cheque.


How do I sign up for Direct Deposit?

Apply for Direct Deposit by completing the Application for Direct Deposit (AT4812) form. If you have difficulty opening this form, see these instructions. The form is also available upon request by calling TRA at 780-644-4300, or if calling long distance within Alberta, call 310-0000 then enter 780-644-4300.

In order to be set up for Direct Deposit, an applicant must enclose with the application a “VOID” blank cheque displaying the legal or operating name of the business. In certain exceptional circumstance, for example, if a business does not have a chequing account or is unable to provide a voided cheque, then the applicant’s financial institution will be required to complete a portion of the application.

Fax the Application for Direct Deposit, including the “VOID” blank cheque, to TRA at 780-644-4144.


If I make a mistake on my Grant claim, how do I correct it?

Amended Grant claims will be accepted within one year after the end of the year in which the respective fuel was sold. If an amended Grant claim results in a claimant being entitled to an additional Grant amount, the additional amount will be paid without interest. If a claimant received a Grant to which it was not entitled, the claimant will be required to repay the amount immediately or TRA may offset the amount against a subsequent Grant claim. All amounts required to be repaid will be subject to interest from the time the amount was first paid to the claimant until the date on which the amount is repaid to the Government of Alberta, either by cheque or offset.


What do I do if my Grant registration or Grant claim is denied?

Applicants or claimants whose Grant registration or Grant claim has been denied will be provided with written reasons for the denial. Further questions may be directed to TRA by calling 780-644-4300, or if calling long distance within Alberta, call 310-0000 then enter 780-644-4300. TRA has the absolute discretion to determine the eligibility of any applicant to participate in the Grant program and to determine the entitlement of any applicant to a Grant under the program, and the determination of TRA is final.


What records do I have to keep in support of my Grant claim?

A claimant must retain for three years from the date an amount is paid under the Grant program complete and accurate records, including financial records, supporting the information provided on its Grant claim and its eligibility to participate in the Grant program.

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Will my Grant claim be audited?

TRA reserves the right to verify the information reported on a Grant registration or Grant claim. A claimant may be required to repay part or all of a Grant if it is determined that, for example, the applicant or claimant provided false information, was not eligible or entitled to receive the Grant, or received the Grant not in accordance with the terms and conditions of the Grant program. If a claimant is required to repay part or all of a Grant, the amount is considered to be a debt due to the Government of Alberta and will be subject to interest from the time the amount was first paid to the claimant until the date on which the amount is repaid to the Government of Alberta.


Will the information I provide on my Grant registration or Grant claim be disclosed to the public?

TRA may publicly disclose the name of a claimant that has received a Grant under the program, the amount of the Grant paid, and the date it was paid.

 

Additional Information

For periodic updates to the Grant program, retail fuel dealers may subscribe to TRA’s Subscription Service, which will provide additional information as it becomes available. Click here to subscribe to this service: http://tra.alberta.ca/subscribe.html.

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Page last updated: April 4, 2017