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Tax
and Revenue Administration
Fuel Tax Act
Information Circular FT-5R6
|
| Released/Last Updated: |
June 5, 2001 |
| Produced by: |
Alberta Finance, Tax and
Revenue Administration |
| For more information: |
tra.revenue@gov.ab.ca |
FT-5R6 / June 2001
Note:
Due to the Government of Alberta reorganization in November 2004, where
applicable, the web versions of our documents have been updated to change
references from "Minister of Revenue" or "Provincial Treasurer"
to "Minister of Finance". References to "Revenue Canada"
or "Canada Customs and Revenue Agency" have been changed to "Canada
Revenue Agency" to reflect that name change as well. The paper version
of this document is available from Tax and
Revenue Administration and if applicable, will be updated as time permits.
ALBERTA FUEL TAX ACT INFORMATION
CIRCULAR - OIL MARKETING COMPANIES
FUEL TAX RATES
This information circular sets out the current fuel tax
rates for fuels sold in Alberta.
- The current rates of fuel tax are:
|
Gasoline (all grades) |
- 9 cents
per litre |
| Aviation
Fuel (jet fuel and avgas) |
- 1.5 cents
per litre |
| Diesel
Fuel (all grades) |
- 9 cents
per litre |
| Locomotive
Fuel |
- 1.5 cents
per litre |
| Propane
(motive use) |
- 6.5 cents
per litre |
| Ethanol
|
- Nil (paragraph
2) |
| Marked
fuel (gasoline and diesel) |
- Nil |
| Natural
Gas |
- Nil |
- The tax rate on fuel consisting of a mixture of gasoline
and ethanol consists of the rate shown for gasoline times the percentage
of gasoline in the mix. For example, if fuel consists of 90% gasoline
and 10% ethanol, the tax rate on that fuel is 8.1 cents per litre.
- With the exception of ethanol as shown above, the tax
applies to any additives mixed with the fuel before it is sold to a
consumer (for example, methanol reformate, natural gas liquids, octane
enhancers, etc.).
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