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Tax
and Revenue Administration
Fuel Tax Act
Special Notice Vol. 1 No. 14
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Released: |
September 26, 2001 |
Produced by: |
Alberta Finance, Tax
and Revenue Administration |
For more information: |
tra.revenue@gov.ab.ca |
Vol. 1 No. 14
/ September 26, 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 SPECIAL NOTICE:
DYEING FUEL AT LOCATIONS OTHER THAN TERMINALS
Persons authorized to dye fuel must do
so at terminals, unless Tax and Revenue Administration ("TRA")
approves an alternate dye point. Recent industry developments have
resulted in two alternate dye points that are generally acceptable to TRA.
The first development is the use of
secondary terminals or super bulk plants, as they are sometimes referred
to. TRA views these secondary terminals as distribution centres where fuel
is stored, lifted and delivered to bulk plants, cardlocks, retail service
stations or bulk end users. TRA will approve such facilities as alternate
dye points provided that the dye injection systems used, including
security features, are substantially similar to the dye injection systems
used at terminals.
The second development is the completion
of the on-truck marker ("OTM") pilot project. This project was a
success and TRA will authorize the use of specified OTM injection systems
provided that the necessary controls are in place.
Persons wishing to use an OTM, dye fuel
at a distribution centre, or both must contact TRA and be approved before
dyeing any fuel. TRA may inspect dye injection systems before or after
they are implemented.
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