Important notice
Notice about terms on this page
The Government of Alberta recognizes that many First Nations people and communities in the province prefer not to describe themselves as Indians/Indian bands. These terms have been used where necessary to reflect their legal meaning in the federal Indian Act.
Overview
The electric vehicle tax is an annual $200 tax on electric vehicles. The tax is collected by registry agents when electric vehicle owners register their vehicle. An entity may be eligible for a refund or rebate of the electric vehicle tax. Tax and Revenue Administration (TRA) administers these refunds and rebates.
Who is exempt
The following entities are exempt from the electric vehicle tax and may apply for a rebate of the tax paid at a registry agent:
- Armed forces of another country
- Foreign embassies and diplomats - read Foreign Representatives in Canada to confirm eligibility
- Government of Canada
- Indians and bands where the registered address of the band or Indian is located on:
- a reserve
- the Garden River settlement located in the southwest corner of Wood Buffalo National Park
- land owned by Heart Lake Natural Resource Development Incorporation on behalf of the Heart Lake First Nation
Eligibility
Situations where entities may apply for an electric vehicle tax refund include, but are not limited to:
- Someone paid more than $200 per year at the registry for a specific vehicle.
- Vehicle registration is cancelled in the first 12 months when the vehicle is an antique vehicle or owned and operated by an eligible entity.
- A refund should have been issued by the registry agent but was not issued.
For a complete list of eligible entities or situations, read Special Notice Vol. 1 No. 51 – Electric Vehicle Tax Rebates and Refunds.
How to apply
Step 1. Create or log in to your Alberta.ca Account
Create a basic account or log in to your Alberta.ca Account.
Step 2. Complete and submit the fuel tax registration (for new claimants)
For detailed instructions, see:
- Video: How to complete the Fuel Tax registration – February 2022
After you submit your registration, you will receive a pending status notification and a reference number. We may need to contact you for further information.
Step 3. File a refund or rebate claim
A claim for a refund of fuel tax paid must be received by us not later than 3 years from the end of the year in which the electric vehicle tax was paid.
Login to your TRACS account and select 'File a Claim'.
Complete and submit your claim in TRACS.
Upload supporting documents (if required).
Step 4. Receive your refund
You will receive your refund by direct deposit – see Set up direct deposit.
If there were changes made to your claim, a letter of assessment will be available in your TRACS account under ‘View Assessment Status’.
Set up direct deposit
- Log in to your TRACS account.
- Select 'Manage Direct Deposit'.
- Enter your banking information and contact information.
- Click 'Submit'.
Find more information, including Instructional videos, at Tax and Revenue Administration Client Self-Service (TRACS).
Maintain your account
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 claim
- submit documents
- file a Notice of Objection
- manage direct deposit
- view reports
- confirm receipt and completion of submitted returns/claims
- view status of prior assessments, financial details and notices of assessment
- access financial information and view account period balances
- update address and contact information
- delegate account access to other employees or authorized individuals
- request for waiver of penalties and interest
Find more information, including Instructional videos, at Tax and Revenue Administration Client Self-Service (TRACS).
Authorize a representative
An individual with proper authorization for the business may consent to the release of confidential information about account(s) with TRA to a specific firm or individual.
An individual with proper authorization for the business includes a(n):
- owner
- partner of a partnership
- corporate director
- trustee of an estate
- individual with delegated authority
Step 1. Fill out the Alberta consent form
Complete the Alberta Consent (excluding Corporate Income Tax) Form (AT4931).
See tip sheet: Representatives – How to Access TRACS.
Step 2. Submit the consent form
- Submit your completed consent form to TRA.
Step 3. Representative receives PIN (only for TRACS access)
- TRA will review the consent form to ensure it is complete.
- TRA will issue a PIN number to the individual via secure email. TRACS access can only be provided to an individual.
The representative must enter the PIN and account number to access the TRACS account. Read the 'How to access TRACS' section of Tax and Revenue Administration Client Self-Service (TRACS) for instructions.
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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: tra.revenue@gov.ab.ca