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Part of Fuel tax

Fuel tax – Overview

Information for fuel sellers and consumers on how to register, report, apply for a refund or pay fuel taxes in Alberta.

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Fuel tax

Important notices

Fuel tax relief program

Alberta’s oil-price based fuel tax relief program saves Albertans some or all of the provincial fuel tax on gas and diesel when oil prices are high.

Effective April 1, 2024, Alberta's fuel tax is 13 cents per litre. The fuel tax on marked gasoline and marked diesel is 4 cents per litre.

How it works

Fuel tax rates for gasoline and diesel are adjusted quarterly (January 1, April 1, July 1, October 1) based on the average price* of a barrel of West Texas Intermediate (WTI) oil:

  • The fuel tax will be suspended whenever prices are at or above $90.
  • A partial fuel tax of 4.5 cents per litre will be applied whenever prices are $85 to $89.99.
  • A partial fuel tax of 9 cents per litre will be applied whenever prices are $80 to $84.99.
  • The fuel tax will be fully reinstated whenever prices fall below $80.
  • Fuel tax rates cannot increase more than 9 cents per litre per quarter when oil prices fall.

*The oil price average is based on the 20 trading days of WTI price data leading up to the 16th day of the month preceding the start of the next quarter.

Learn more about Alberta’s fuel tax relief program.

For additional information, see:

Overview

In Alberta, generally fuel tax is reported and remitted by refiners and large wholesalers, who are designated as full direct remitters. The full direct remitter recovers the fuel tax when the fuel is sold, tax-included, to the next entity in the distribution chain.

The purchase of fuel, tax-included, and the recovery of the fuel tax when the fuel is resold, continues until the fuel is sold to a consumer. The consumer pays the fuel tax, which is included in the price at the pump.

Administration

Tax and Revenue Administration (TRA) administers the Fuel Tax Act, which provides for the:

  • collection of fuel taxes
  • refund or rebate of fuel tax to eligible fuel sellers and consumers

Fuel tax information

Fuel tax rates

Alberta’s fuel tax is applied to purchases of fuel, including gasoline, diesel, propane (for motive purposes), aviation fuel, locomotive fuel and renewable fuels.

For fuel tax rates, see current and historical fuel tax rates on different types of fuel.

Submitting electronically

Tax and Revenue Administration (TRA) encourages taxpayers to use electronic means (for example: Netfile, TRACS, secure email, electronic payment, etc.) to submit payments, registrations, applications, returns, claims, objections, waivers and appeals.

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. To add a digital signature, the form must first be downloaded or opened as a PDF.

For more information, see TRA online services.

View and maintain your information

Tax and Revenue Administration (TRA) is no longer processing phone or email requests for basic account information.

Account owners or their representatives can access most of the information related to their account in Tax and Revenue Administration Client Self-Service (TRACS) portal. TRA Client Self-Service (TRACS) is a secure online system for authorized Tax and Revenue Administration (TRA) clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

  • file a return / claim
  • view reports
  • manage direct deposit
  • submit documents
  • confirm receipt and completion of submitted returns
  • view status of prior assessments, financial details and notices of assessment and reassessment
  • access financial information and view account period balances
  • update address and contact information
  • delegate account access to other employees or authorized individuals
  • check installment balances
  • get copies of Notice of (Re)Assessments.

Complete the TRACS Enrolment Request to enrol in TRACS. See TRACS for instructions.

For more information, see TRA online services.

Legislation

Maintain your account in TRACS

TRA Client Self-Service (TRACS) is a secure online system for authorized Tax and Revenue Administration (TRA) clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

  • file a return / claim
  • view reports
  • manage direct deposit
  • submit documents
  • confirm receipt and completion of submitted returns
  • view status of prior assessments, financial details and notices of assessment and reassessment
  • access financial information and view account period balances
  • update address and contact information
  • delegate account access to other employees or authorized individuals

For more details, instructional videos and to log in to your TRACS account, see TRACS information.

Sign up for updates

Subscribe to TRA's publications and announcements

Contact

Connect with Tax and Revenue Administration

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]

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