and Revenue Administration
Carbon Levy Exemption Certificate Holder
Special Notice Vol. 11 No. 7
||February 21, 2017
||Alberta Treasury Board and Finance, Tax and
|For more information:
Vol. 11 No. 7 / February 2017
SPECIAL NOTICE - RESPONSIBILITIES OF A CARBON LEVY EXEMPTION CERTIFICATE HOLDER
NOTE: This special notice is intended to explain legislation and provide specific information. Every effort has been made to ensure the contents are accurate. However, if a discrepancy should occur in interpretation between this special notice and governing legislation, the legislation takes precedence.
If you are the holder of a Carbon Levy Exemption Certificate (CLEC), you are authorized to purchase specific types of fuel exempt from the carbon levy. The CLEC will indicate those specific types of fuel. To support your eligibility to purchase a fuel exempt from the carbon levy, the CLEC must be provided to exempt-sale vendors at the time of purchase. If you purchase fuel exempt from the carbon levy but subsequently use the fuel or a portion of the fuel for a non-exempt purpose you must complete the Self-Assessor Carbon Levy Remitter Return and remit the carbon levy. The Self-Assessor Carbon Levy Remitter Return must be completed for each month fuel was used for a non-exempt purpose.
This return is available in TRACS. TRACS is a secure online system for TRA corporate and commodity taxpayers, claimants and filers to conveniently conduct business with TRA.
The Self-Assessor Carbon Levy Remitter return must be submitted through TRACS and the related carbon levy payable remitted to TRA no later than 28 days after the end of the month in which the fuel was used for non-exempt purposes. See the Self-Assessor Carbon Levy Remitter Return Instruction Guide for more information.
For additional information on the Carbon Levy, please see TRA's Carbon Levy Publications and Forms page.
For general questions about the Climate Leadership Plan, please refer to the Climate Leadership Plan website at http://www.alberta.ca/climate-leadership-plan.aspx.
For questions about the administration of the carbon levy program, please email us at TRA.CarbonLevy@gov.ab.ca.