Tax and Revenue Administration Fuel Tax Act Information Circular LPG-5

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 - PROPANE PRODUCERS AND DISTRIBUTORS:
CURRENT TAX RATES AND EFFECTIVE DATES

This information circular sets out the current fuel tax rates on propane.

1. The current rate of 6.5 cents per litre must be collected by producers and distributors in the following situations:

   a) where propane is delivered to a retailer and dispensed into a tank that can be used to fuel a vehicle;

   b) where propane is delivered to a consumer and the propane can be used for motive purposes; and

   c) where propane is picked up from a producer by a purchaser using the purchaser's own truck or a common carrier, and the purchaser does not have a tax-exempt registration number.

   This rate has been in effect since April 7, 1991.