Alberta Releases Carbon Levy Information Circulars, Special Notices and Other Documents

The Alberta Treasury Board and Finance has released several documents in relation to the Alberta Carbon Levy, which will take effect on January 1, 2017.  This Carbon Levy will apply to purchases of all fossil fuels in Alberta that produce greenhouse gas (GHG) emissions when combusted, including fuels used for transportation purposes and heating (e.g., natural gas and propane).

The following Alberta Carbon Levy Information Circulars and Guide were released:

• “Carbon Levy Overview Information CL-1R1”;
• “Carbon Levy Fuel User Exemption Application Instruction Guide”;
• “Aviation Fuels ­ Refunds and Rebates CL-AV-4R1”;
• “Natural Gas (Heating Purposes) ­ Refunds and Rebates CL-NG-4R1”;
• “Transportation Fuels ­ Refunds and Rebates CL-T-4R1”; and
• “Other Fuels ­ Refunds and Rebates CL-OF-4R1”.

In addition, the following Alberta Carbon Levy Special Notices were released:

• “Inventory of Fuel Declaration Guide Bulletin 1”;
• “Carbon Levy on Marked Fuel Bulletin 2”;
• “Purchases and Sales Bulletin 3”;
• “Application of the Carbon Levy to Natural Gas Bulletin 4”;
• “Definition of Production Process Bulletin 5”; and
• “Compressor Stations and Facilities Bulletin 6”.