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Tax and Revenue Administration
Carbon Levy Rates


Last Updated: February 17, 2017
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
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Carbon Levy Rates

The following table provides Alberta Carbon Levy Rates.

Types
of
Fuel

Carbon Levy Rates:
January 1, 2017 to
December 31, 2017

Carbon Levy Rates:
January 1, 2018
to TBD
Conversion
Factor
Aviation gas
4.98 ¢/L
7.47 ¢/L
 
Aviation jet fuel
5.17 ¢/L
7.75 ¢/L
 
Bunker fuel
6.36 ¢/L
9.55 ¢/L
 
Butane
3.56 ¢/L
5.34 ¢/L
1 L = 0.02844 GJ
Coal coke
$63.59 /tonne
$95.39 /tonne
 
Coke oven gas
1.40 ¢/m³
2.10 ¢/m³
 
Diesel
5.35 ¢/L
8.03 ¢/L
1 L = 0.84 kg
Ethane
2.04 ¢/L
3.06 ¢/L
1 L = 0.017222 GJ
Gas liquids
3.33 ¢/L
4.99 ¢/L
 
Gasoline
4.49 ¢/L
6.73 ¢/L
 
Heating distillate oil
5.51 ¢/L
8.27 ¢/L
 
Heavy fuel oil
6.35 ¢/L
9.53 ¢/L
 
High heat value coal
$44.37 /tonne
$66.56 /tonne
 
Kerosene
5.14 ¢/L
7.71 ¢/L
1 L = 0.80 kg
Locomotive diesel
5.94 ¢/L
8.90 ¢/L
 
Low heat value coal
$35.39 /tonne
$53.09 /tonne
 
Methanol
2.18 ¢/L
3.26 ¢/L
1 L = 0.7961 kg
Naphtha
4.49 ¢/L
6.73 ¢/L
1 L = 0.76 kg
Natural gas
$1.011 /GJ
$1.517 /GJ
See below
Raw gas
$1.15 /GJ
$1.72 /GJ
See below
Pentanes plus/condensate
3.82 ¢/L
5.73 ¢/L
1 bbl = 0.158 91 m³
Propane
3.08 ¢/L
4.62 ¢/L
1 L = 0.02531 GJ
1 L = 0.51 kg
1 kg = 1.96 L
1 lb = 0.89 L
Refinery gas
3.77 ¢/m³
5.65 ¢/m³
 
Refinery petroleum coke
$63.86 /tonne
$95.79 /tonne
 
Upgrader petroleum coke
$58.50 /tonne
$87.75 /tonne
 


NOTE:

For the purpose of calculating the amount of carbon levy payable on a particular type of fuel, the rates set out above are stated in certain units of measure (L, tonne, m³; or GJ), depending on the type of fuel. The respective unit of measure must be used at the time the carbon levy payable is calculated, reported and remitted to Alberta. Persons required to report and remit an amount of carbon levy payable on a type of fuel that is ordinarily measured in a unit of measure different than the unit of measure set out in the respective rate may convert that unit of measure using the relevant conversion factor provided above.

The carbon levy rates apply to a liquid and a gas when taken at standard reference conditions.

Standard reference conditions are as follows:

  • for a gas, a temperature of 15°C or (59°F) and an atmospheric pressure of 101.325 kilopascals (kPa), and
  • for a liquid, a temperature of 15°C (or 59°F).

CONVERSION FACTORS FOR NATURAL GAS AND RAW GAS:

For the purpose of calculating the amount of carbon levy payable on natural gas and raw gas, the volumes of natural gas and raw gas subject to carbon levy must be in GJ. The conversion from volume to energy is based on the higher heating value (HHV) of the fuel (also known as gross calorific value).

1. Site specific conversion from mass or volume

Where available, either from direct measurement or upon request from the fuel supplier, site specific gas heating values and the standard conditions specified in the Climate Leadership Act must be used to convert from other units of measure to GJ. The heating value stated on the gas sample analysis from the respective gas stream should be used. Where the heating value is provided in other units, the conversion table should be used. Where multiple measurements are available in a period, the volume weighted average heating value should be used.

2. Standard heating value

If composition data is unavailable for existing data or from the natural gas supplier, the following conversion may be used:
1000 m³ = 37.4 GJ

3. Conversion factors for heating values

The following table lists the conversion factors for energy measurement including the appropriate number of significant figures authorized for use in trade measurement in Canada. Section 6(2) of the Electricity and Gas Inspection Regulations (Canada) define the Btu-60.5, while sections 41 through 44 stipulate that the only two units of measurement authorized for use in Canada for the sale of natural gas are the units of Btu-60.5 and the joule.

These conversion factors are needed when the readings (or readouts) of gas analyzers and chromatographs are in units other than the legal units of joule or Btu-60.5 Can.

To use the table, start from the left hand column. Select the desired unit to convert from. Following the respective row horizontally to the right, select the column with the header indicating the unit to be conversed to. Read the conversion factor in the corresponding intersection between the row and column.

Table 1: Measurement Canada recognized energy conversion factors

Conversion factors kJ Joule Btu (IT) Btu (15°C) Btu (59°F) 1 Btu (60°F) Btu (60.5°F)

1 kJ

 

1
1000
0.947 817
0.948 047
0.948 047
0.948 155
0.948 213

1 Joule

 

0.001
1
0.000 947 817
0.000 948 047
0.000 948 047
0.000 948 155
0.000 948 213

1 Btu (IT)

 

1.055 056
1055.056
1
1.000 243
1.000 243
1.000 357
1.000 418

1 Btu (15°C)

 

1.054 800
1054.800
0.999 757
1
1
1.000 144
1.000 175

1 Btu (59°F)

 

1.054 800
1054.800
0.999 757
1
1
1.000 144
1.000 175

1 Btu (60°F)

 

1.054 680
1054.680
0.999 644
0.999 886
0.999 886
1
1.000 062

1 Btu (60.5°F)

 

1.054 615
1054.615
0.999 582
0.999 825
0.999 825
0.999 938
1

Source: Measurement Canada, GS-ENG-07-08-Conversion factors for gas heating values (Version 2.02).

https://www.ic.gc/eic/site/mc-mc.nsf/eng/Im045547.html

 


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