The Government of Alberta has issued Special Notice Vol. 1. No. 41, “Sale of Fuel Exempt From Tax – Evidence of Export Required.” This notice clarifies that where a purchase of fuel for bulk export is made in Alberta, no fuel tax or carbon levy should be charged. To ensure no tax is charged, a direct fuel remitter must obtain evidence satisfactory to the Tax and Revenue Administration (TRA) that the fuel is indeed being exported out of Alberta.
Evidence that would satisfy the TRA that the fuel is being exported includes, but is not limited to:
In addition, the notice explains that where a direct fuel remitter has purchased fuel with tax but has subsequently sold it to a purchaser who has purchased the fuel exempt of tax for exportation, the direct fuel remitter will be able to adjust their next fuel tax return for the tax paid.