Vol. 1 No. 17 / February 2004 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: Eligible air carriers can apply to receive a rebate of fuel tax paid on aviation fuel purchased in Alberta after February 29, 2004. To be eligible for the rebate, the air carrier must be a commercial aircraft and the fuel must be used for an international flight. A commercial aircraft is an aircraft that is used for transporting passengers or cargo for payment or consideration. Flight crews are not considered passengers, and the personal belongings of flight crew are not considered cargo. Private aircraft are not considered commercial aircraft. A flight is an international flight if the commercial aircraft's landing in Alberta is part of a route that either begins or ends outside of Canada. However, flights that land in Alberta solely for the purpose of refuelling do not qualify. Flights do not have to be non-stop to qualify for the rebate. Flights originating in Alberta can stop and take on additional passengers or cargo outside Alberta before leaving Canada, but offloading of passengers or cargo in Canada is not allowed. Flights originating outside Canada are eligible only if they arrive in Alberta with passengers or cargo loaded onto the aircraft outside Canada, and passengers or cargo are offloaded in Alberta. Rebate claims are to be filed on a monthly basis by filing an Aviation Fuel Tax Rebate Application (form AT393) with Tax and Revenue Administration ("TRA"). This form must be filed no later than 3 years from the end of the year the aviation fuel to which the application relates was purchased. Information requirements for filing the rebate will be developed by TRA in consultation with the air carriers. The Aviation Fuel Tax Rebate Application will be made available from our office and website. Air carriers that submit rebate claims must keep a complete and accurate record of all purchases and uses of aviation fuel. Such records must include the name and address of the entity accepting delivery of aviation fuel to be used in a commercial aircraft, the location of the delivery, the eligible international flights involved and the number of litres of aviation fuel purchased. Aviation fuel rebate claims are subject to audit. Any record required to substantiate a rebate claim must be maintained for a period of 4 years from the end of year in which the record was created. See also: news release and backgrounder - Alberta aviation fuel tax will be eliminated on international air service.
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