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Tax and Revenue Administration
Reporting of Fuel Volumes
Special Notice Vol. 11 No. 8

Last Reviewed: February 24, 2017
Produced by: Alberta Treasury Board and Finance, Tax and Revenue Administration
For more information: tra.carbonlevy@gov.ab.ca

Vol. 11 No. 8 / February 2017


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.

Under the Climate Leadership Plan, a carbon levy applies to transportation and other fuels effective January 1, 2017. In accordance with the Climate Leadership Act and Climate Leadership Regulation, the carbon levy is payable by recipients of fuels at the rate set for the respective type of fuel (see the Carbon Levy Rates table).

The Transportation and Other Fuels Carbon Levy Remitter Return includes reporting of the volumes of fuels on which the carbon levy is payable and not payable. In general, a direct remitter is required to complete the monthly return by reporting volumes of fuels in the month in which the fuels were sold or used by the direct remitter. However, in situations where fuels are sold by a direct remitter through a third party, the volumes of fuels sold may be reported, and the respective amount of carbon levy payable may be remitted, in the period in which the third party provides to the direct remitter the volumes of fuels sold.

Please note that the information provided in this special notice does not apply to natural gas distributed through a natural gas distribution system.

Additional Information

For more detailed information on when carbon levy is payable and not payable on transportation and other fuels, as well as filing and remittance requirements, see Information Circular CL-T-2, Transportation Fuels – Payable, Filing and Remittance and Information Circular CL-OF-2, Other Fuels – Payable, Filing and Remittance.

For detailed instructions on completing the monthly return, please see the Instruction Guides for Transportation Fuels and for Other Fuels.

For additional information on the carbon levy, please see TRA's Carbon Levy Administration - Publications and Forms page.

For questions about the administration of the carbon levy program, please email us at TRA.CarbonLevy@gov.ab.ca.


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