Fuel Tax - Overview
All documents are also included in Fuel Tax Publications and Forms. See other Fuel Tax related links to your right.
Fuel Tax Information Circular updated - March 14, 2018
Fuel Tax Special Notice added - March 6, 2018
List of Registered / Approved Entities - updated November 8, 2017
Tax and Revenue Administration (TRA), Alberta Treasury Board and Finance, administers the Fuel Tax Act, which currently provides for the following:
- collection of fuel taxes on gasoline, diesel, and aviation fuel;
- payment of aviation fuel tax rebates;
- collection of fuel taxes on propane (LPG) used as motive fuel or dispensed from an automotive dispensing system;
- collection of fuel taxes from railways;
- reallocation of fuel taxes collected based on pro-ration under the International Fuel Tax Agreement (IFTA), including settling accounts with all member jurisdictions;
- payment of fuel tax refunds to propane retailers for tax-exempt sales;
- administration of fuel tax exemption under the Tax Exempt Fuel User (TEFU) program, including payment of rebates under the program;
- provision of farm fuel benefits, including payment of fuel tax refunds and grants, under the Alberta Farm Fuel Benefit (AFFB) program;
- administration of fuel tax exemption under the Alberta Indian Tax Exemption (AITE) program, including the payment of refunds under the program.
The Alberta Fuel Tax Act is a direct tax on consumers for the purchase of all fuel in Alberta. This includes gasoline, diesel and propane, except where the fuel is delivered and consumed outside Alberta. Click here for the fuel tax rates.
Tax Exempt Fuel Use (TEFU)
Alberta provides tax exemptions and rebates on fuel used off-road for commercial purposes.
Alberta Farm Fuel Benefit Program
This program reduces the cost of fuel used in farm vehicles by eligible Alberta farmers, providing an exemption from the fuel tax of nine cents per litre on both diesel and gasoline.
See Alberta Fuel Tax Rates (from January 2000 to current).