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Effective April 1, 2024, Alberta's fuel tax is 13 cents per litre. The fuel tax on marked gasoline and marked diesel is 4 cents per litre. How it works. Fuel tax rates for gasoline and diesel are adjusted quarterly (January 1, April 1, July 1, October 1) based on the average price* of a barrel of West Texas Intermediate (WTI) oil:
- Fuel Tax Act
The Fuel Tax Act imposes a tax on certain combustible fuels,...
- TRACS Enrolment Request
Tax and Revenue Administration (TRA) will no longer send a...
- Fuel Tax Act
- Overview
- Meal expenses
- Vehicle expenses
If you are an employer, go to Automobile and motor vehicle allowances.
are also available.
The following applies to the 2022 tax year.
To calculate meal and vehicle expenses, you may choose the detailed or simplified method. Your total travel expenses equal the total of the value of travel assistance provided by your employer and the travel expenses incurred by you. Include any travel expenses paid by your employer.
Detailed method – This method allows you to claim the actual amount that you spent. Keep your receipts in case the CRA asks to see them at a later date.
Simplified method – This method uses a flat rate for meals and vehicle expenses. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.
If you choose the detailed method to calculate meal expenses, you must keep your receipts and claim the actual amount that you spent.
If you choose the simplified method, claim in Canadian or US funds a flat rate of $23 per meal, to a maximum of $69 per day (sales tax included) per person, without receipts. Although you do not need to keep detailed receipts for actual expenses if you choose to use this method, the CRA may still ask you to provide some documentation to support your claim.
If you choose the detailed method to calculate vehicle expenses, you must keep all receipts and records for the vehicle expenses you incurred for moving expenses or for northern residents deductions during the tax year; or during the 12-month period you choose for medical expenses.
Vehicle expenses include:
•operating expenses such as fuel, oil, tires, licence fees, insurance, maintenance, and repairs
•ownership expenses such as depreciation, provincial tax, and finance charges
Keep track of the number of kilometres you drove in that time period, as well as the number of kilometres you drove specifically for the purpose of moving or medical expenses, or for the northern residents deductions. Your claim for vehicle expenses is the percentage of your total vehicle expenses that relate to the kilometres driven for moving or medical expenses, or for northern residents deductions.
For example, if you drove 10,000 km during the year, and half of that was related to your move, you can claim half of the total vehicle expenses on your tax return.
Effective April 1, 2024, Alberta fuel tax is 13 cents per litre. The fuel tax rate on marked gasoline and marked diesel is 4 cents per litre. For more information, see: Special Notice Vol. 1 No. 50 – Increase to Alberta Fuel Tax Rates effective April 1, 2024 – March 2024. Fuel tax relief program overview – March 2024.
Last updated: March 21, 2024. Effective: 12:01 a.m. Monday, April 1, 2024. These tax rates are subject to change. Alberta Treasury Board and Finance will notify registered retailers of changes to tax rates. If you have any questions, call 780-427-3044 or if calling long distance within Alberta, call 310-0000 then enter 780-427-3044. Fuel Tax Rates.
Fuel tax. Applied to purchases of fuel, including gasoline, diesel, propane (for motive purposes), aviation fuel, locomotive fuel and renewable fuels.
If a royalty client requires a change to the 2022 go-forward allowable cost estimates and/or the FERR, a written request with supporting documentation must be submitted to the Gas Royalty Volumetric & Cost Reporting team (see Chapter VI, Section 1 of the Natural Gas Royalty Guidelines).
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The Federal Fuel Charge puts a price per tonne of carbon dioxide equivalent (CO2e) emissions for home heating fuels. This equates to: Some consumers may be exempt from paying the Federal Fuel Charge. For more information, visit the Canada Revenue Agency (CRA) website.
