Completing the Return Aviation Fuels
The following steps and screen shots will assist you with completing the
Carbon Levy Remitter Aviation Fuels Return.
For assistance with amending a previously
submitted Aviation Fuel Return, refer to the Amending a Return
guide.
Step 1 of 5: Period End (Image 1)
1. Select the
period end from the drop-down box.
2. Once
completed, select Next.
Image
1: This is how the screen will appear for step 1 of the remitter return.
Step 2 of 5: Registered Fuel Types (Image 2)
1. The list of
fuel types you are registered for is displayed. The available fuel types are
those active as of the period end selected.
2. If all
necessary fuel types are listed, select Next.
Image
2: This is how the screen will appear for step 2 of the remitter return.
Step 3 of 5: Fuel Reporting
and Adjustments and
Credits (Image 3)
1. Select the box in line 050 if there are no fuel volumes to report for this period.
2. On line
270 report volumes of aviation fuels that were used for flights, or
segments of flights, that departed from a location in Alberta and arrived at a
location in Alberta.
3. On line
275 report volumes of aviation fuels that were acquired exempt from carbon
levy and were subsequently sold to persons subject to the carbon levy.
4. Line 500 will populate the sum of lines 270 and 275
on the review page.
5. Line 510 indicates the specific carbon levy rate per
fuel type.
6. On
line 550, line 500 is multiplied by line 510 and will be visible on the
review page.
7. On line
615 enter the net total of any carbon levy paid when acquiring product that
has been included in Volumes Used in Alberta Subject to Carbon Levy on line
270. Enter amount as a negative number.
8. On
line 698 enter any monetary adjustments for the period.
9. On line
699 enter a text description for the adjustment being claimed on line 698.
10. Line 720 is the sum of lines 615 and 698 which will
appear on the review page.
11. Line 750 is the total of line 550 plus line 720 and
will populate on the review page.
12. Select Review
on the bottom left side of the page.
Image
3: This is how the screen will appear for step 3 of the remitter return.
Step 4 of 5: Review
(Image 4)
1. Verify that all of the information entered is
accurate.
2. Line 750 indicates the carbon levy payable for each
Aviation fuel type.
3. The net amount of carbon levy payable is
shown on Line 830.
4. After the information has been verified,
select Submit.
Image 4: This is how the screen will appear
for step 4 of the remitter return.
Step 5 of 5:
Confirmation (Image 5)
1. Your Remitter
Return has now been successfully submitted.
2. Print a copy of the summary sheet for your records. The summary cannot
be retrieved once you leave the summary screen.
3. The return must be
submitted to TRA by the 28th day of the month following the period
end.
Image 5: This is how the screen will appear
for step 5 of the remitter return.
Payment
There are several options for remitting the carbon levy payment to
TRA including:
·
pay online using
electronic payment through your financial institution (Government Tax Payment
and Filing Service); or
·
pay by mail,
courier or in person for cheques and money orders (payable to the Government of
Alberta).
For
more information on making a payment to TRA, please see: http://www.finance.alberta.ca/publications/tax_rebates/making-payments.html.
TRA
must receive the payment by the 28th day of the month
following the period end.
If you require further assistance with filing this return, contact us at:
Phone:
780-644-4300 (long distance within Alberta, call 310-0000, then enter
780-644-4300)
Email: tra.carbonlevy@gov.ab.ca
Fax:
780-644-4144
Completing the Return Natural
Gas
The following steps and screen shots will assist you with completing the
Carbon Levy Remitter Natural Gas Return.
For assistance with amending a previously submitted
Natural Gas Return, refer to the Amending a Return guide.
Step 1 of 5: Period End (Image 1)
1.
Select the period end from the drop-down box.
2.
Once completed, select Next.
Image
1: This is how the screen will appear for step 1 of the remitter return.
Step 2 of 5: Registered Fuel Types (Image 2)
1. The list of
fuel types you are registered for is displayed. The available fuel types are
those active as of the period end selected.
2. If all
necessary fuel types are listed, select Next.
Image
2: This is how the screen will appear for step 2 of the remitter return.
Step 3 of 5: Fuel Reporting and Adjustments and Credits
(Image 3)
1. On line
105 report the number of natural gas meters that were active during the
reporting period.
2. On line
210 report volumes of natural gas that have been billed to customers.
3. On line
220 report volumes of natural gas used in your own operations that are
subject to carbon levy and have not been included in line 210 above.
4. Line 290 will populate the sum of lines 210 and 220
on the review page.
5. On
line 310 report volumes of natural gas sold to eligible Indians and Indian
bands located on a reserve in Alberta who provided evidence of exemption in the
form of a federal identification card or an original certificate.
6. On
line 315 report volumes of natural gas sold to entities in Alberta that
have provided a valid exemption certificate
enabling them to purchase natural gas exempt from carbon levy as an
entity that reports under the Specified Gas Emitters Regulation. The effective
date and active status of exemption certificates can be confirmed online using
the Tax and Revenue Administration Client Self-Service (TRACS) platform.
7. On line
320 report volumes of natural gas sold exempt from carbon levy to the
Government of Canada or armed forces of another country where documentation has
been provided confirming that the fuel is being purchased for use by the
Government of Canada or armed forces of another country.
8. On
line 330 report volumes of natural gas sold to entities in Alberta that
have provided a valid exemption certificate enabling them to purchase natural
gas exempt from carbon levy as an entity that uses the natural gas as a raw
material/diluent/solvent for the purposes of manufacturing, including
petrochemical manufacturing. The effective date and active status of exemption
certificates can be confirmed online using the Tax and Revenue Administration
Client Self-Service (TRACS) platform.
9. On line
340 report volumes of natural gas sold to entities in Alberta that have
provided a valid exemption certificate enabling them to purchase natural gas
exempt from carbon levy as an Oil and Gas Production Process before 2023. The
effective date and active status of exemption certificates can be confirmed
online using the Tax and Revenue Administration Client Self-Service (TRACS)
platform.
10. On
line 358 report volumes of natural gas sold to entities in Alberta for
other exempt uses. Documentation satisfactory to the Minister must be
maintained to support exemption.
11. On line 359 enter a text description of the type of
exemption claimed on line 358 above.
12. Line 420 is the sum of lines 310, 315, 320, 330, 340
and 358 which will populate on the review screen.
13. Line 500 will populate the sum of lines 290 and 420
on the review page.
14. Line 510 indicates the carbon levy rate for natural
gas.
15. On
line 550, line 500 is multiplied by line 510 and will be visible on the
review page.
16. On line
605 enter the dollar total of carbon levy related to bad debts being
reported as written off in the period as a negative amount and any carbon levy on
bad debts that were reported in a prior period that have been subsequently
recovered as a positive amount.
17. On line
680 enter the dollar total of the adjustment resulting from a carbon levy
rate change. This line should be used
when the system has applied the new carbon levy rate to a volume of natural gas
sold under the previous carbon levy rate.
18. On
line 698 enter the net total of any other monetary adjustments for the
period that are not included in lines 605 or 680.
19. On line
699 enter a text description for the adjustment being claimed on line 698.
20. Line 720 is the sum of lines 605, 680 and 698 which
will appear on the review page.
21. Line 750 is the sum of line 550 plus line 720 and
will populate on the review page
22. Select Review
on the bottom left side of the page.
Image
3: This is how the screen will appear for step 3 of the remitter return.
Step 4 of 5: Review
(Image 4)
1. Verify that all of the information entered is
accurate.
2. Line 750 indicates the carbon levy payable for
Natural Gas.
3. The total amount of carbon levy payable is
shown on Line 850.
4. After the information has been verified,
select Submit.
Image 4: This is how the screen
will appear for step 4 of the remitter
return.
Step 5 of 5:
Confirmation (Image 5)
1. Your Remitter
Return has now been successfully submitted.
2. Print a copy of the summary sheet for your records. The summary cannot
be retrieved once you leave the summary screen.
3. The return must be submitted to TRA by the
28th day of the month following the period end.
Image 5: This is how the screen will appear
for step 5 of the remitter return.
Payment
There are several options for remitting the carbon levy payment to
TRA including:
·
pay online
using electronic payment through your financial institution (Government Tax Payment
and Filing Service); or
·
pay by mail,
courier or in person for cheques and money orders (payable to the Government of
Alberta).
For
more information on making a payment to TRA, please see: http://www.finance.alberta.ca/publications/tax_rebates/making-payments.html.
TRA
must receive the payment by the 28th day of the month
following the period end.
If you require further assistance with filing this return, contact us at:
Phone: 780-644-4300 (long distance within Alberta, call 310-0000, then enter 780-644-4300)
Email: tra.carbonlevy@gov.ab.ca
Fax: 780-644-4144
Completing the Return Other
Fuels
The following steps and screen shots will assist you with completing the
Carbon Levy Remitter Other Fuels Return.
For assistance with amending a previously
submitted Other Fuels Return, refer to the Amending a Return
guide.
Step 1 of 6: Period End (Image 1)
1.
Select the period end from the drop-down
box.
2.
Once completed, select Next.
Image
1: This is how the screen will appear for step 1 of the remitter return.
Step 2 of 6: Registered Fuel Types (Image 2)
1. The list of
fuel types you are registered for is displayed. The available fuel types are
those active as of the period end selected.
2. If all
necessary fuel types are listed, select Next.
Image
2: This is how the screen will appear for step 2 of the remitter return.
Step 3 of 6: Fuel Reporting and Exempt Volumes (Images 3 and 4)
1. The first screen allows the option to
complete the Transportation Fuels schedule if you are registered for any fuel
types that are filed using this schedule. If you are not registered for fuel
types that are filed using the Transportation Fuels schedule, this schedule
will not appear.
2. If you do not have Transportation Fuels to
report for the period for which you are filing, select the box on line 050 for all approved
transportation fuel types. For assistance with completing the Transportation
Fuels schedule, refer to the Transportation
Fuels Remitter Return Guide.
3. Select Next
on the bottom left side of the screen.
4. Select Review
on the bottom left side of the screen.
5. Select Next
on the bottom left side of the screen.
6. Select the box in line 050 if there are no Other Fuel volumes to report for this
period.
7. The following fuel volumes subject to carbon
levy should be included in line 215
·
Fuel
imported into Alberta that is not delivered to a designated offsite storage
facility, or refinery or terminal designated under the Fuel Tax Act;
·
Fuel sold or
removed from a gas or oil processing system without moving all of the fuel back
into a respective processing system;
·
Miscellaneous
fuels sold in Alberta including: coke oven gas, refinery gas, low heat value
coal, high heat value coal, refinery petroleum coke, upgrader petroleum coke,
and coal coke; and
·
Fuel acquired
from a direct remitter or licence holder in Alberta.
Note: Volumes of
fuel imported into Alberta or acquired in Alberta and delivered to a designated
offsite storage facility, or refinery or terminal designated under the Fuel Tax Act, that remain in inventory
at that facility at the end of a reporting period should be excluded from your
Line 215 Volume.
8. On line
220 report volumes used in your own operations that are subject to carbon
levy and have not been included in Line 215 above.
9. Line 290 is the subtotal of lines 215 and 220 and
will populate on the review page.
10. On line
310 report volumes of fuel sold to eligible Indians and Indian bands
located on a reserve in Alberta who provided evidence of exemption in the form
of a ministerial identification card (AITE card), a federal identification card
or an original certificate.
11. On line
315 report volumes of fuel sold to entities in Alberta that have provided a
valid exemption certificate enabling
them to purchase specific fuels exempt from carbon levy as an entity that
reports under the Specified Gas Emitters Regulation. The effective date and active status of
exemption certificates can be confirmed online using the Tax and Revenue
Administration Client Self-Service (TRACS) platform.
12. On line
320 report volumes of fuel sold exempt from carbon levy to the Government
of Canada or armed forces of another country where documentation has been
provided confirming that the fuel is being purchased for use by the Government
of Canada or armed forces of another country.
13. On line
330 report volumes of fuel sold to entities in Alberta that have provided a
valid exemption certificate enabling them to purchase specific fuels exempt
from carbon levy as an entity that uses the fuel as a raw material/diluent/solvent
for the purposes of manufacturing, including petrochemical manufacturing. The effective date and active status of
exemption certificates can be confirmed online using the Tax and Revenue Administration
Client Self-Service (TRACS) platform.
14. On
line 340 report volumes of fuel sold to entities in Alberta that have
provided a valid exemption certificate enabling them to purchase specific fuels
exempt from carbon levy as an Oil and Gas Production Process before 2023. The effective date and active status of
exemption certificates can be confirmed online using the Tax and Revenue
Administration Client Self-Service (TRACS) platform.
15. On line
358 report volumes of fuel sold to entities in Alberta for other approved
uses. Documentation satisfactory to the
Minister must be maintained to support exemption.
16. On line
359 enter a text description of the type of exemption claimed on line 358
above.
17. On
line 370 report the following volumes:
·
Fuel that
you export from Alberta.
·
Fuel that is sold or removed from a designated offsite storage
facility, or refinery or terminal designated under the Fuel Tax Act,
and evidence satisfactory to the Minister is provided by the purchaser that the
fuel is intended for export from Alberta at the time it is sold.
18. On line
380 report volumes of fuel sold to a licence holder. The effective date and
active status of a licence holder can be confirmed online using the Tax and
Revenue Administration Client Self-Service (TRACS) platform.
19. Line 420 is the sum lines 310, 315, 320, 330, 340,
358, 370 and 380 which will populate on the review page.
20. On
line 450 report any miscellaneous verifiable volume adjustments that are
not reflected in any other volume reported on a different line on the return.
21. Line 500 is line 290 less line 420 plus or minus line
450 and will be visible on the review page.
22. Line 510 indicates the specific carbon levy rate per
fuel type
23. Line
550 is line 500 is multiplied by line 510 and will be visible on the review
page.
Image 3: This is how the screen
will appear for step 3 (Transportation Fuels) of the remitter return.
Image
4: This is how the screen will appear for step 3 (Other Fuels) of the remitter
return.
Step 4 of 6: Adjustments and Credits (Image 5)
1.
On line 605 enter the dollar total of
carbon levy related to bad debts being reported as written off in the period as
a negative amount and any carbon levy on bad debts that were reported in a
prior period that have been subsequently recovered as a positive amount.
2.
On line 610 enter the carbon levy
previously remitted on product that was destroyed, contaminated, etc., as a
negative amount.
3. On line
615 enter the net total of any carbon levy paid when acquiring product that
has been included in this months Gross Volumes Subject to Carbon Levy on line
290 as a negative amount.
4.
On line 698 enter the net total of any
other monetary adjustments for the period that are not reflected in lines 605,
610, or 615.
5.
On line 699 enter a text description for
the adjustment being claimed on line 698.
6. Line 720 is the sum of lines 605, 610, 615, and 698
which will appear on the review page.
7. Line 750 is the total of line 550 plus line 720 and
will populate on the review page.
8. Select Review
on the bottom left side of the page.
Image
5: This is how the screen will appear for step 4 of the remitter return.
Step 5 of 6: Review
(Images 6 and 7)
1. Verify that all of the information entered is
accurate.
2.
Select Review Summary
3.
Line 810 indicates the carbon levy payable for Transportation Fuels.
4.
Line 820 indicates the carbon levy payable for Other Fuels.
5. The total amount of carbon levy payable or
refundable is shown on Line 900.
6. After the information has been verified,
select Submit.
Image
6: This is how the screen will appear for step 5 of the remitter return.
Image 7: This is how the screen will appear
for step 5 of the remitter
return.
Step 6 of 6:
Confirmation (Image 8)
1. Your Remitter
Return has now been successfully submitted.
2. Print a copy of the summary sheet for your records. The summary cannot
be retrieved once you leave the summary screen.
3. The return must be submitted to TRA by the 28th day of the month following the period end.
Image 8:
This is how the screen will appear for step 6 of the remitter return.
Payment
There are several options for remitting the carbon levy payment to
TRA including:
·
pay online
using electronic payment through your financial institution (Government Tax
Payment and Filing Service); or
·
pay by mail,
courier or in person for cheques and money orders (payable to the Government of
Alberta).
For more information on making a payment to TRA, please see:
http://www.finance.alberta.ca/publications/tax_rebates/making-payments.html.
TRA
must receive the payment by the 28th day of the month
following the period end.
If you require further assistance with filing this return, contact us at:
Phone: 780-644-4300 (long distance within Alberta, call 310-0000, then enter 780-644-4300)
Email: tra.carbonlevy@gov.ab.ca
Fax: 780-644-4144
Completing the Return Locomotive Fuels
The following steps and screen shots will assist you with completing the
Carbon Levy Remitter Locomotive Fuel User Return.
For assistance with amending a previously
submitted Locomotive Fuels Return, refer to the Amending a
Return guide.
Step 1 of 5: Period End (Image 1)
1.
Select the period end from the drop-down
box.
2. Once completed, select Next.
Image 1: This is how the
screen will appear for step 1 of the remitter return.
Step 2 of 5: Registered Fuel Types (Image 2)
1. The list of
fuel types you are registered for is displayed. The available fuel types are
those active as of the period end selected.
2. If all
necessary fuel types are listed, select Next.
Image
2: This is how the screen will appear for step 2 of the remitter return.
Step 3
of 5: Fuel Reporting and Adjustments and Credits
(Image 3)
1.
Select the
box in line 050 if there are no fuel
volumes to report for this period.
2.
On line 270 report volumes of locomotive
fuels that were used for the operation of a railway locomotive in Alberta.
3.
On line 272 report volumes of diesel fuel
acquired including the carbon levy that were rebranded to locomotive fuel and
used in the operation of a railway locomotive in Alberta.
4.
Line 500 will populate the sum of lines 270 and 272 on the review page. The
system converts the volume in line 272 to a negative number to accommodate the
calculation of the rebrand.
5.
Line 510 indicates the specific carbon levy rate per fuel type.
6. On
line 550, line 500 is multiplied by line 510 and will be visible on the
review page.
7. On line
615 enter the carbon levy paid when acquiring product that has been
included in Volumes Used in Alberta Subject to Carbon Levy on line 270. Enter
amount as a negative number.
8. On
line 698 enter any monetary adjustments for the period.
9. On line
699 enter a text description for the adjustment being claimed on line 698.
10. Line 720 is the sum of lines 615 and 698 which will
appear on the review page.
11. Line 750 is the sum of line 550 plus line 720
(Locomotive Fuel) and line 550 amount (Diesel) displayed in separate columns
and will populate on the review page.
12. Select Review on the bottom left side of
the page.
Image 3: This is how the screen
will appear for step 3 of the remitter return.
Step 4 of 5: Review
(Image 4)
1. Verify that all of the information entered is
accurate.
2. Line 750 indicates the carbon levy payable for each
Locomotive fuel type.
3. The total amount of carbon levy payable is
shown on Line 840.
4. After the information has been verified,
select Submit.
Image 4: This is how the
screen will appear for step 4 of the remitter return.
Step 5 of 5:
Confirmation (Image 5)
1. Your Remitter
Return has now been successfully submitted.
2. Print a copy of the summary sheet for your records. The summary cannot
be retrieved once you leave the summary screen.
3. The return must be submitted to TRA by the
28th day of the month following the period end.
Image 5: This is how the screen will appear
for step 5 of the remitter
return.
Payment
There are several options for remitting the carbon levy payment to
TRA including:
·
pay online using
electronic payment through your financial institution (Government Tax Payment
and Filing Service); or
·
pay by mail,
courier or in person for cheques and money orders (payable to the Government of
Alberta).
For
more information on making a payment to TRA, please see: http://www.finance.alberta.ca/publications/tax_rebates/making-payments.html.
TRA
must receive the payment by the 28th day of the month
following the period end.
If you require further
assistance with filing
this return, contact us at:
Phone: 780-644-4300 (long distance within Alberta, call 310-0000, then enter 780-644-4300)
Email: tra.carbonlevy@gov.ab.ca
Fax: 780-644-4144
Completing the Return
Self-Assessor
The following steps and screen shots will assist you with completing the
Carbon Levy Remitter Self-Assessor Return.
For assistance with amending a previously submitted
Self-Assessor Return, refer to the Amending a Return
guide.
Step 1 of 5: Period End (Image 1)
1. Select the
period end from the drop-down box.
2. Once
completed, select Next.
Image
1: This is how the screen will appear for step 1 of the remitter return.
Step 2 of 5: Registered Fuel Types (Image 2)
1. The list of
fuel types you are registered for is displayed. The available fuel types are
those active as of the period end selected.
2. If all
necessary fuel types are listed, select Next.
Image
2: This is how the screen will appear for step 2 of the remitter return.
Step 3 of 5: Fuel Reporting
and Adjustments and Credits
(Image 3)
1. Select the box in line 050 if there are no fuel volumes to report for this period.
2. On line
290 report volumes of self-assessor fuels that were acquired exempt from
carbon levy and were subsequently used for a non-exempt purposes or sold to
persons subject to the carbon levy.
3. Line 510 indicates the specific carbon levy rate per
fuel type.
4. On
line 550, line 500 is multiplied by line 510 and will be visible on the
review page.
5. On
line 698 enter any monetary adjustments for the period.
6. On line
699 enter a text description for the adjustment being claimed on line 698.
7. Line 750 is the total of line 550 plus line 720 and
will populate on the review page.
8. Select Review
on the bottom left side of the page.
Image
3: This is how the screen will appear for step 3 of the remitter return.
Step 4 of 5: Review
(Image 4)
1. Verify that all of the information entered is
accurate.
2. Line 750 indicates the carbon levy payable for each
Self-Assessor fuel type.
3. The net amount of carbon levy payable is
shown on Line 860.
4. After the information has been verified,
select Submit.
Image 4: This is how the screen will appear
for step 4 of the remitter return.
Step 5 of 5:
Confirmation (Image 5)
1. Your Remitter
Return has now been successfully submitted.
2. Print a copy of the summary sheet for your records. The summary cannot
be retrieved once you leave the summary screen.
3. The return must be
submitted to TRA by the 28th day of the month following the period
end.
Image 5: This is how the screen will appear
for step 5 of the remitter return.
Payment
There are several options for remitting the carbon levy payment to
TRA including:
·
pay online using
electronic payment through your financial institution (Government Tax Payment
and Filing Service); or
·
pay by mail,
courier or in person for cheques and money orders (payable to the Government of
Alberta).
For
more information on making a payment to TRA, please see: http://www.finance.alberta.ca/publications/tax_rebates/making-payments.html.
TRA
must receive the payment by the 28th day of the month
following the period end.
If you require further assistance with filing this return, contact us at:
Phone:
780-644-4300 (long distance within Alberta, call 310-0000, then enter
780-644-4300)
Email: tra.carbonlevy@gov.ab.ca
Fax:
780-644-4144
Completing the Return Transportation Fuels
The following steps and screen shots will assist you with completing the
Carbon Levy Remitter Transportation Fuels Return.
For assistance with amending a previously
submitted Transportation Fuels Return, refer to the Amending a
Return guide.
Step 1 of 8: Period End (Image 1)
1.
Select the period end from the drop-down
box.
2. Once completed,
select Next.
Image 1: This is how the screen
will appear for step 1 of the remitter return.
Step 2 of 8: Registered Fuel Types (Image 2)
1. The list of
fuel types you are registered for is displayed. The available fuel types are
those active as of the period end selected.
2. If all
necessary fuel types are listed, select Next.
Image
2: This is how the screen will appear for step 2 of the remitter return.
Step 3 of 8: Fuel Reporting and Exempt Volumes (Image 3)
1.
Select the
box in line 050 if there are no
Transportation Fuel volumes to report for this period.
2. The following fuel volumes subject to carbon
levy should be included in line 215:
·
Fuel
imported into Alberta and sold in Alberta;
·
Fuel sold or
removed from a refinery or terminal, as designated under the Fuel Tax Act in Alberta;
·
Fuel
acquired from a direct remitter, licence holder or, in the case of an approved
Full Direct Remitter (FDR) under the Fuel
Tax Act, the volumes of gasoline, diesel, aviation gas or aviation jet fuel
acquired from another FDR;
·
Natural gas
purchased and removed from a transmission pipeline; or
·
Natural gas
or raw gas sold and removed from a fuel production facility (see
Special Notice, Vol. 11, No. 4) if the natural gas or raw gas is not
delivered into another fuel production facility, transmission pipeline or
natural gas distribution system.
Note:
i.
Volumes of
fuel imported into Alberta or acquired
from a direct remitter, FDR or licence holder in Alberta and delivered to a
refinery or terminal, that remain in inventory at the end of a reporting period
should be excluded from your Line 215 Volume.
ii.
For FDRs,
the value in line 215 should be equivalent to the accountable volumes reported
on the Alberta generic fuel tax return.
3.
On line 220 report volumes used in your
own operations that are subject to carbon levy and have not been included in
Line 215 above.
Note:
i.
Fuel
including natural gas or raw gas that is consumed in the field to operate a
well or other equipment must be included in own use.
4.
Line 290 is the subtotal of lines 215 and 220 and will populate on the
review page.
5.
On line 310 report volumes of fuel other
than gasoline, diesel, and propane for motive use (these fuels are covered
under the Alberta Indian Tax Exemption (AITE) program) sold to eligible Indians
and Indian Bands located on a reserve in Alberta who provided evidence of
exemption in the form of a ministerial identification card (AITE card), a
federal identification or an original certificate.
6.
On line 315 report volumes of fuel sold to
entities in Alberta that have provided a valid exemption certificate enabling them to purchase specific fuels
exempt from carbon levy as an entity that reports under the Specified Gas
Emitters Regulation. The effective date
and active status of exemption certificates can be confirmed online using the
Tax and Revenue Administration Client Self-Service (TRACS) platform.
7.
On line 320 report volumes of fuel sold
exempt from carbon levy to the Government of Canada or armed forces of another
country where documentation has been provided confirming that the fuel is being
purchased for use by the Government of Canada or armed forces of another
country.
8. On line
325:
·
Report volumes of aviation fuel sold to entities that have provided a
valid exemption certificate enabling them to purchase jet fuel and /or aviation
gas exempt from carbon levy. The
effective date and active status of exemption certificates can be confirmed
online using the Tax and Revenue Administration Client Self-Service (TRACS)
platform.
·
Report volumes of aviation fuel sold to foreign air transport service
operators that provide federal documentation establishing eligibility to
purchase aviation fuel exempt of excise tax for international flights.
9.
On line 330 report volumes of fuel sold to
entities in Alberta that have provided a valid exemption certificate enabling
them to purchase specific fuels exempt from carbon levy as an entity that uses
the fuel as a raw material/diluent/solvent for the purposes of manufacturing,
including petrochemical manufacturing.
The effective date and active status of exemption certificates can be
confirmed online using the Tax and Revenue Administration Client Self-Service
(TRACS) platform.
10. On line
335 report volumes of diesel fuel sold to entities in Alberta that are
registered as locomotive fuel users and have a valid Remitter Number. The
effective date and active status of the locomotive fuel users remitter number
can be confirmed online using the Tax and Revenue Administration Client
Self-Service (TRACS) platform.
11. On
line 340 report volumes of fuel sold to entities in Alberta that have
provided a valid exemption certificate enabling them to purchase specific fuels
exempt from carbon levy as an Oil and Gas Production Process before 2023. The
effective date and active status of exemption certificates can be confirmed
online using the Tax and Revenue Administration Client Self-Service (TRACS)
platform.
12. On line
358 report volumes of fuel sold to entities in Alberta for other approved
uses. Documentation satisfactory to the
Minister must be maintained to support exemption.
13. On line
359 enter a text description of the type of exemption claimed on line 358
above.
14. On
line 370 report the following volumes:
·
Fuel that
you export from Alberta.
· Fuel that is sold
or removed from a designated offsite storage facility, or refinery or
terminal designated under the Fuel Tax
Act, and evidence satisfactory to the Minister is
provided by the purchaser that the fuel is intended for export from Alberta at
the time it is sold.
15. On line
380 report volumes of fuel sold to a licence holder, or in the case of a
Full Direct Remitter (FDR) under the Fuel
Tax Act, the volumes of gasoline, diesel, aviation gas or aviation jet fuel
sold to another FDR. The effective
date and active status of a FDR can be confirmed on Treasury Board and
Finances website at www.finance.alberta.ca/publications/tax_rebates/fuel/entities_full_direct_remitters.html
.
The
effective date and active status of a licence holder can be confirmed online
using the Tax and Revenue Administration Client Self-Service (TRACS) platform.
16. Line 420 is the sum lines 315, 320, 325, 330, 335,
340, 358, 370 and 380 which will populate on the review page.
17. On
line 450 report any miscellaneous verifiable volume adjustments that are
not reflected in any other volume reported on a different line on the return.
18. Line 500 is line 290 less line 420 plus or minus line
450 and will be visible on the review page.
19. Line 510 indicates the specific carbon levy rate per
fuel type.
20. Line
550 is line 500 is multiplied by line 510 and will be visible on the review
page.
Image
3: This is how the screen will appear for step 3 of the remitter return.
Step 4 of 8: Adjustments and
Credits (Image 4)
1. On line
605 enter the dollar total of carbon levy related to bad debts being
reported as written off in the period as a negative amount and any carbon levy
on bad debts that were reported in a prior period that have been subsequently
recovered as a positive amount.
2. On line
610 enter the carbon levy previously remitted on product that was
destroyed, contaminated, etc., as a negative amount.
3. On line
615 enter the net total of any carbon levy paid when acquiring product that
has been included in this months Gross Volumes Subject to Carbon Levy on line
290 as a negative amount.
4. On
line 698 enter the net total of any other monetary adjustments for the
period that are not reflected in lines 605, 610, or 615.
5. On line
699 enter a text description for the adjustment being claimed on line 698.
6. Line 720 is the sum of lines 605, 610, 615, and 698
which will appear on the review page.
7. Line 750 is the total of line 550 plus line 720 and
will populate on the review page.
8. Select Review
on the bottom left side of the page.
Image
4: This is how the screen will appear for step 4 of the remitter return.
Step 5 of 8: Review
Transportation Fuels (Image 5)
1. Verify that all of the information entered is
accurate.
2. Select Next.
Image
5: This is how the screen will appear for step 5 (Transportation Fuels) of the
remitter return.
Step 6 of 8: Other
Fuels (Images 6 and 7)
1. This screen allows the option to complete
Other Fuels. If you do not have Other Fuels to report, select the box on line 050 for all fuel types. If you do
have Other Fuels to report refer to the Other
Fuels Remitter Return Guide.
2. Select Review
on the bottom left side of the page.
3. Verify that all of the information entered is
accurate.
4. Select Review
Summary on the bottom left side of the page.
Image 6: This is how the screen will
appear for step 6 (Other Fuels) of the remitter return.
Image 7: This is how the screen
will appear for step 6 of the remitter return.
Step 7 of 8: Review
Summary (Image 8)
1. Line 810 indicates the carbon levy payable for
Transportation Fuels
2. Line 820 indicates the carbon levy payable for Other
Fuels.
3. The total amount of carbon levy payable or
refundable is shown on Line 900.
4. After the information has been verified, select Submit.
Image 8: This is how the screen will appear
for step 7 of the remitter
return.
Step 8 of 8:
Confirmation (Image 9)
1. Your Remitter
Return has now been successfully submitted.
2. Print a copy of the summary sheet for your records. The summary cannot
be retrieved once you leave the summary screen.
3. The return must be
submitted to TRA by the 28th day of the month following the period end.
Image 8: This is how the screen will appear
for step 8 of the remitter
return.
Payment
There are several options for remitting the carbon levy payment to
TRA including:
·
pay online
using electronic payment through your financial institution (Government Tax Payment
and Filing Service); or
·
pay by mail,
courier or in person for cheques and money orders (payable to the Government of
Alberta).
For
more information on making a payment to TRA, please see: http://www.finance.alberta.ca/publications/tax_rebates/making-payments.html.
TRA
must receive the payment by the 28th day of the month
following the period end.
If you require further assistance with filing this return, contact us at:
Phone: 780-644-4300 (long distance within Alberta, call 310-0000, then enter 780-644-4300)
Email: tra.carbonlevy@gov.ab.ca
Fax: 780-644-4144
Amending a
Return
You can amend a return for a period that was previously submitted.
1. Choose the
period end you would like to amend and select Next.
2. You will
receive a period warning message on the screen as follows:
3.
Select Next to continue with the amendment.
4.
The assessed
values from the previously submitted return will be available for editing.
Click the field that you are amending and enter the new value. Repeat
this step for all fields requiring an amendment.
5.
When all
amendments are complete, click Review.
6.
Verify that all
of the information entered is accurate.
7.
Select Submit.