FUEL TAX ACT (RSA 2000 cF-28.1)

RSA 2000 cF-28.1

Alberta — Consolidated Statutes

© Published by Alberta King’s Printer Alberta King’s Printer Suite 700, Park Plaza 10611 - 98 Avenue Edmonton, AB T5K 2P7 Phone: 780-427-4952 E-mail: kings-printer@gov.ab.ca Shop on-line at kings-printer.alberta.ca Province of Alberta Office Consolidation Statutes of Alberta, 2006

Chapter F-28.1 Current as of May 15, 2025 FUEL TAX ACT

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Note All persons making use of this consolidation are reminded that it has no legislative sanction, that amendments have been embodied for convenience of reference only. The official Statutes and Regulations should be consulted for all purposes of interpreting and applying the law. Regulations The following is a list of the regulations made under the Fuel Tax Act that are filed as Alberta Regulations under the Regulations Act Alta. Reg.

Amendments Fuel Tax Act Fuel Tax ......................................................... 62/2007 ........... 68/2008, 23/2011, 63/2011, 31/2012, 62/2013, 3/2014, 10/2019, 38/2021, NOTE: AR 214/2025 s15 comes into force 216/2022, 269/2022, on the coming into force of s45(17) of the 71/2024, 125/2024, Health Statutes Amendment Act, 2025 199/2025, 214/2025 Fuel Tax Act Transitional .............................. 63/2007 ........... 68/2008, 31/2012, 62/2013 Fuel Tax (Ministerial) .................................... 72/2011

FUEL TAX ACT

Chapter F-28.1 Table of Contents 1

Definitions 2 Crown bound 3 Conflict with IFTA

Part 1 Tax Division 1 Imposition and Recovery of Tax 4 Tax payable by recipient 5 Tax payable on locomotive fuel 6 Tax payable on liquef ied petroleum gas 8 Tax exempt purchases 9 Fuel tax exemption certificate 10 Duty of vendor 11 Rate of tax 12 Remittance of tax 13 Special account 14 Tax recovery 15 Rebate of tax 15.1 Change in tax rate 17 Colouring and identifying fuel 18 Prohibited sale 19 Prohibited use 20 Possession of marked fuel 21 Accounting for marked fuel Division 2 Registration 22 Registration

Chapter F-28.1 FUEL TAX ACT 2 Division 3 Electric Vehicle Tax 22.1

Interpretation 22.2 Electric vehicle tax 22.3 Collection 22.4 Refund of electric vehicle tax by Registrar 22.5 Refund of electric vehicle tax by Minister 22.6 Rebate of electric vehicle tax 22.7 Application limits and process

Part 2 Assessments 23 Assessment of tax to be remitted 24 Assessment of amount owing 25 Overpayment of tax 26 Assessment of penalties 27 Effect of assessment 28 Interest 29 Certificate of payment 30 Liability in respect of trans fers by insolvent person 31 Amounts recoverable as debts 32 Set-off 33 Certificate of a mount not paid 34 Payment by third party 35 Amounts in jeopardy 36 Liability of directors for failure to remit 37 Delegation of duty 38 Notice of objection 39 Extension of time by Minister 40 Extension of time by Court 41 Notice of appeal 42 Reply to notice of appeal 43 Powers of Court 44 Practice and procedure 45 Irregularities 46 Documents deemed signed

Part 3 Investigations, Enforcement and Offences Division 1 Investigations and Enforcement 47 Definition

Chapter F-28.1 FUEL TAX ACT 3 48 Authority to enter on land 49 General powers respecting inspections 50 Warrant 51 Authority to stop and in spect motor vehicles 52 Searches of motor vehicles transporting fuel in bulk 53 Demand for records and property 54 Copies of records 55 Hindering Minister or officer Division 2 Offences 56 Offences and penalt ies re recipients 57 Offences and penalties re vendors 58 Offences and penalties re consumers 58.1 Offences and penalties re registered owners of electric vehicles 59 Offences re documents and records 60 Failure to file returns or maintain records 61 General offences and penalties 61.1 Offence exemption

Part 4 Administrative Provisions and Regulations 62 Records 63 Communication o f information 64 Security for amounts owing 65 Service 65.1 Date notice or docum ent mailed or sent 65.2 Electronic notice sent 66 Limitation on prosecution 67 Limitations Act 68 Certificates as evidence 69 Powers of Minister 70 Waiver or cancellation of penalties or interest 71 Regulations

Part 5 Transitional Provisions, Consequential Amendments, Repeal and Coming into Force 72 Transitional provisions 73 Transitional regulations 74 Consequential amendment

Section 1

Chapter F-28.1 FUEL TAX ACT 4 75 Repeal 76 Coming into force HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Alberta, enacts as follows:

Definitions 1 In this Act, (a) “additive” includes a fuel d etergent, an oxidation inhibitor, a fuel antifreeze and an octane enhancer; (b) “arm’s length” means arm’ s length within the meaning of

section 251 of the Income Tax Act (Canada); (c) “assess” includes reassess; (d) “aviation fuel” means any fuel that has been refined or produced specifically for use in an aircraft; (d.1) “clear fuel” means fuel that is not marked fuel; (e), (

f) repealed 2010 c18 s2; (g) “consumer” means a pers on who purchases fuel in or imports fuel into Alberta (

i) for use by that person, (ii) for use by another person at the first person’s expense, or (iii) on behalf of, or as agent f or, a principal for use by the principal or by another person at the principal’s expense; (h) “Court” means the Court of King’s Bench; (i) “Crown” means the Crown in right of Alberta; (j) “direct remitter” means a pe rson who is required to remit tax to the Minister pursuant to

section 12; (k) “distributor of liquefied petroleum gas” means a person wh o sells liquefied petroleum gas to another person for resale in Alberta; (l) “dwelling house” means all or any part of a building or structure that is occupied as a permanent or temporary

Section 1

Chapter F-28.1 FUEL TAX ACT 5 residence and includes any building that is connected to it by a doorway or by a covered or enclosed passageway; (

m) repealed 2022 c4 s6; (m.1) “farming operations” means farming operations as defined in the regulations; (n) “fuel” means any combustible gas or combustible liquid that may be used to generate power by means of an internal combustion or turbine engine and includes additives to that fuel, but does not include any substance excluded from the definition of fuel by the regulations; (o) “fuel tax exemption certifi cate” means a certificate, permit, card or other instrument issued by the Minister under

section 9; (p) “interjurisdictional carrier” means a person who (

i) owns or operates a commerc ial vehicle as defined under the Traffic Safety Act or a fleet of commercial vehicles engaged in interprovincial or international travel, and (ii) is licensed under the Inte rnational Fuel Tax Agreement; (q) “liquefied petroleum gas” means a fuel that is composed predominantly of any of the following substances, or a mixture of them: (

i) propane; (ii) propylene; (iii) butane (normal or isobutane); (iv) butylene; (

v) any other prescribed substance; (r) “locomotive fuel” means fu el used to operate a railway locomotive or to provide heat or light to railway cars attached to a railway locomotive; (s) “marked fuel” means fuel that is coloured or identified in accordance with the regulations; (t) “Minister” means the Minist er determined under

section 16 of the Government Organization Act as the Minister responsible for this Act;

Section 1

Chapter F-28.1 FUEL TAX ACT 6 (u) “motor vehicle” means a vehicle powered by an internal combustion engine, but does not include an aircraft or a boat; (v) “officer” means an officer as defined in the regulations; (w) “owner” means, except for the purposes of the definition o f “registered owner” in

Part 1, Division 3, the legal owner or a person in lawful possession; (x) “person” includes a partner ship, a trust and an Indian band; (y) “possession” means (

i) the state of having in one’s own personal possession, or (ii) the state of knowingly having in the actual possession of another person for one’s own use or benefit or the use or benefit of another person; (z) “prescribed” means prescrib ed or otherwise provided for in the regulations; (aa) “purchase” means to purchas e or otherwise obtain fuel with or without giving consideration; (bb) “rebrand” means (

i) to reclassify a type of fuel, (ii) to change a fuel to another type of fuel or to a non-taxable product, or (iii) to change a non-taxable product that was originally a fuel back to a fuel; (cc) “recipient” means (

i) a consumer or any other person who purchases fuel, (ii) a person who imports fuel into Alberta, (iii) a person who sells or remo ves fuel from a terminal or refinery, (iv) a distributor of liquefied petroleum gas, (

v) repealed 2010 c18 s2, (vi) a person who rebrands fuel,

Section 2

Chapter F-28.1 FUEL TAX ACT 7 (vii) a person who is required by this Act to pay tax on fuel used in Alberta, or (viii) any other prescribed person; (dd) repealed 2022 c4 s6; (ee) “registrant” means a pers on registered under

section 22; (ee.1) “Registrar” means Registrar as defined in the Traffic Safety Act; (ff) “sell” means to sell or oth erwise supply fuel with or without receiving consideration; (gg) “tax-exempt fuel ” means fuel that is purchased exempt or partially exempt from tax under

section 8; (hh) “terminal” means a fuel distribution facility that is designated by the Minister as a terminal; (ii) “vendor” means a person w ho sells fuel in Alberta to a consumer. 2006 cF-28.1 s1;2010 c18 s2;2015 c21 Sched. 2 s3(2); 2016 c17 s6;2022 c4 s6;AR 217/2022;2024 c15 s6 Crown bound 2 This Act binds the Crown. Conflict with IFTA 3 If there is a conflict between the International Fuel Tax Agreement and this Act, the International Fuel Tax Agreement applies to the extent of the conflict.

Part 1 Tax Division 1 Imposition and Recovery of Tax Tax payable by recipient 4(1) This

section does not apply to locomotive fuel or liquefied petroleum gas.

(2) Every recipient other than an interjurisdictional carrier shall pay to the Crown a tax on fuel at the time the recipient (

a) purchases fuel in Alberta,

Section 4

Chapter F-28.1 FUEL TAX ACT 8 (

b) imports fuel into Alberta for the purpose of resale, (

c) purchases fuel outside Alber ta if the fuel is brought into Alberta and put, in Alberta, into the fuel system of an internal combustion engine, other than a railway locomotive, without first having been sold or resold in Alberta, (

d) sells or removes fuel in Alberta from a terminal or refine ry, or (

e) repealed 2010 c18 s3, (

f) rebrands fuel in Alberta.

(3) Notwithstanding subsection (2), no tax is payable under this

section (

a) at the time (

i) fuel is imported into Alber ta for delivery to a terminal or refinery, (ii) fuel is purchased by a fu ll direct remitter from another full direct remitter, (ii.1) renewable fuel is purch ased by a full direct remitter from a renewable fuel producer, or (iii) fuel is exported from Alb erta in bulk for use outside Alberta, (iv), (

v) repealed 2015 c21 Sched. 2 s3(3), o r (

b) in any other prescribed circumstance.

(4) Every recipient who is an interjurisdictional carrier shall pay to the Crown a tax (

a) on fuel at the tim e the recipient purchases fuel in Alberta, and (

b) on fuel purchased by the r ecipient outside Alberta and used within Alberta in a commercial vehicle of which the recipient is the owner or operator that meets the specifications of a qualified motor vehicle under the International Fuel Tax Agreement.

Section 5

Chapter F-28.1 FUEL TAX ACT 9

(5) Any taxes paid by an interjurisdictional carrier under subsection (4) shall be adjusted by the Minister in accordance with the terms and conditions of the International Fuel Tax Agreement and any resolutions made pursuant to that Agreement. 2006 cF-28.1 s4;2010 c18 s3;2015 c21 Sched. 2 s3(3) Tax payable on locomotive fuel 5 Every recipient shall pay to the Crown a tax with respect to locomotive fuel that is (

a) purchased outside or inside Alberta, and (

b) used in a railway locomotive operated by the recipient in Alberta. Tax payable on liquefied petroleum gas 6(1) Every recipient who is a distributor of liquefied petroleum gas shall pay to the Crown a tax on liquefied petroleum gas at the time (

a) the distributor of liquefied petroleum gas sells the lique fied petroleum gas in Alberta to a vendor or other recipient, or (

b) the distributor of liquefied petroleum gas delivers liquef ied petroleum gas to a dispensing system in Alberta, other than a bulk storage tank, owned or operated by the distributor of liquefied petroleum gas that is used to dispense liquefied petroleum gas for use as a motive fuel.

(2) Every recipient other than a distributor of liquefied petroleum gas shall pay to the Crown a tax on liquefied petroleum gas at the time the recipient purchases the liquefied petroleum gas.

(3) Notwithstanding subsections (1) and (2), no tax is payable under this

section (

a) at the time (

i) liquefied petroleum gas is sold by a distributor of liquefied petroleum gas to another distributor of liquefied petroleum gas, (ii) liquefied petroleum gas is exported from Alberta in bulk for use outside Alberta, (iii) liquefied petroleum gas i s purchased from a dispensing system other than a dispensing system used to dispense liquefied petroleum gas for use as a motive fuel, if the liquefied petroleum gas is purchased for a use other than as a motive fuel, or

Section 8

Chapter F-28.1 FUEL TAX ACT 10 (iv) liquefied petroleum gas i s purchased exempt from tax under

section 8(1), o r (

b) in any other prescribed circumstance. 2006 cF-28.1 s6;2015 c21 Sched. 2 s3(4) 7 Repealed 2010 c18 s4. Tax-exempt purchases 8(1) Notwithstanding

section 11(1), a consumer is exempt from paying tax on clear fuel if (

a) the consumer provides at th e time of purchase a valid fuel tax exemption certificate or other prescribed evidence of exemption, and (

b) the fuel is intended for a prescribed purpose or use.

(1.1) Notwithstanding

section 11(1)(a)(i), a consumer is entitled to an exemption or partial exemption on marked fuel, equal to the lesser of $0.09 per litre and the rate of tax per litre that would otherwise be payable under this Act by the consumer on marked fuel, if (

a) the consumer provides at th e time of purchase a valid fuel tax exemption certificate or other prescribed evidence of exemption, and (

b) the fuel is intended for a prescribed purpose or use.

(2) Where required under the regulations, tax-exempt fuel must be marked fuel. 2006 cF-28.1 s8;2015 c21 Sched. 2 s3(5);2022 c19 s6 Fuel tax exemption certificate 9(1) A consumer may apply to the Minister in accordance with the regulations for a fuel tax exemption certificate identifying the consumer as a person who is entitled to purchase tax-exempt fuel for a prescribed purpose or use.

(2) If the Minister refuses to issue a fuel tax exemption certificate, the Minister shall give to the applicant a notice of refusal specifying the reasons for refusal. 2006 cF-28.1 s9;2015 c21 Sched. 2 s3(6)

Section 10

Chapter F-28.1 FUEL TAX ACT 11 Duty of vendor 10(1) When a vendor sells fuel to a consumer described in

section 8, the vendor shall pass on the benefit of the exemption or partial exemption to the consumer.

(2) A vendor who contravenes subsection (1) is liable to pay to the Crown an amount equal to the benefit the vendor was required to pass on to the consumer. 2006 cF-28.1 s10;2022 c4 s6 Rate of tax 11(1) Subject to subsections (2) to (4), the tax required to be paid pursuant to this Act shall be paid at the following rates: (

a) with respect to gasoline, die sel and other prescribed fuels, (

i) except where subclause ( ii) applies, $0.13 per litre, and (ii) where the requirement to pay tax arises during the period beginning on January 1, 2023 and ending on December 31, 2023, $0.00 per litre; (

b) with respect to aviation fuel, $0.015 per litre; (

c) with respect to locomotive fuel, $0.065 per litre; (

d) with respect to liquefied petroleum gas, $0.094 per litre.

(2) Except where subsection (1)(a)(ii) applies, where the market price of oil determined in accordance with the regulations for a prescribed period falls within a prescribed range, the tax rate applicable with respect to a type of fuel referred to in subsection (1)(

a) shall be reduced in full or in part by the prescribed oil price tax rate adjustment, if any, applicable with respect to that type of fuel for that period.

(3) The tax required to be paid pursuant to this Act on each litre of marked fuel purchased by a registrant who sells the marked fuel exempt or partially exempt from tax is the applicable rate per litre under subsection (1)(

a) less the sum of A and B, where A is the applicable oil price ta x rate adjustment, if any, under subsection (2); B is the applicable exemption or partial exemption per litre, if any, to which a consumer is entitled under

section 8(1.1).

Section 12

Chapter F-28.1 FUEL TAX ACT 12

(4) The tax required to be paid pursuant to this Act at the time fuel is rebranded is the amount, if any, by which C exceeds D, where C is the tax computed in accordance with subsections (1) to (3) and

section 8 that would otherwise be required to be paid on the fuel after it is rebranded; D is the tax computed in accordance with subsections (1) to (3) and

section 8 that was required to be paid on the fuel before it was rebranded.

(5) For greater certainty, nothing in this Act shall cause the applicable tax rate to be less than $0.00 per litre.

(6) Where the amount of tax required to be paid under this Act includes a fraction of a cent, the amount shall be rounded to the next higher cent. 2006 cF-28.1 s11;2015 c21 Sched 2 s3(7);2022 c19 s6; 2023 c13 s3;2025 c9 s5 Remittance of tax 12(1) A recipient who is required to pay a tax under this Act and who is described in subsection (2) shall remit the tax to the Minister at the prescribed times and in the prescribed manner. (2) Subsection (1) applies to a recipient who (

a) imports fuel into Alberta for the purpose of resale, (

b) is a recipient to whom

section 4(2)(

c) applies, (

c) sells or removes fuel in Al berta from a terminal or refinery, (

d) repealed 2010 c18 s5, (

e) rebrands fu el in Alberta, (

f) uses locomotive fuel in Alberta, (

g) is a distributor of liquefied petroleum gas who carries ou t an activity referred to in

section 6(1), (g.1) is a recipient to whom

section 15.1(2) applies, or (

h) performs any othe r prescribed activity.

Section 13

Chapter F-28.1 FUEL TAX ACT 13

(3) Subject to the regulations, every recipient other than one described in subsection (2) shall remit the tax to the person who supplied the recipient with the fuel. 2006 cF-28.1 s12;2010 c18 s5;2022 c19 s6 Special account 13 The Minister may require a direct remitter to deposit the amount of tax to be remitted to the Minister into an account in the name of the Minister or an account in trust for the Minister at a financial institution specified by the Minister. Tax recovery 14(1) Subject to this section, if a recipient other than a consumer pays tax on fuel and later sells the fuel, the recipient shall recover the tax paid from the person who purchases the fuel.

(2) Subject to the regulations, the Minister may on application by a recipient provide a refund, credit or allowance for all or part of the tax paid by the recipient on fuel where the Minister is satisfied that (

a) the recipient paid the tax, and (

b) one of the following cir cumstances has occurred: (

i) the fuel was sold exempt or partially exempt from tax pursuant to

section 8; (ii) the fuel was exported from Alberta in bulk and used outside Alberta; (iii) a verifiable quantity of th e fuel was stolen or destroyed; (iv) the fuel was rebranded and the amount described in D of the formula in

section 11(4) exceeds the amount described in C of that formula; (

v) the fuel with respect to wh ich the tax was paid was sold to prescribed persons in the prescribed circumstances.

(3) Subject to subsection (4), subsection (2)(

b) does not apply to a recipient who is a consumer. (4) Subsection (2)(b)(ii) applies to a consumer in respect of aviation fuel exported from Alberta in bulk and used outside Alberta.

(5) Where losses of fuel are unverifiable, the Minister may

Section 15

Chapter F-28.1 FUEL TAX ACT 14 (

a) on application by a recipien t, provide a refund of all or part of the tax paid by the recipient on lost fuel, or (

b) provide an allowance for lost fuel.

(6) If the Minister refuses in whole or in part an application for a refund, credit or allowance under subsection (2) or an application for a refund under subsection (5)(a), the Minister shall give to the applicant a notice of disallowance specifying the amount of the disallowance and the reasons for it. 2006 cF-28.1 s14;2015 c21 Sched. 2 s3(8);2022 c19 s6 Rebate of tax 15(1) Subject to the regulations, the Minister may on application by a consumer who has paid a tax under this Act pay a rebate to the consumer in respect of the tax paid on fuel used for a prescribed purpose or use.

(2) If the Minister refuses in whole or in part an application for a rebate under subsection (1), the Minister shall give to the applicant a notice of disallowance specifying the amount of the disallowance and the reasons for it. Change in tax rate 15.1(1) In this section, reference to the tax rate applicable to a type of fuel is the rate per litre applicable to that type of fuel under

section 11(1) less the sum of E and F, where E is the applicable oil price tax rate adjustment, if any, under

section 11(2); F is the applicable exemptio n or partial exemption per litre, if any, to which a consumer is entitled under

section 8(1.1).

(2) If a recipient, (

a) before the tax rate applicable to a type of fuel increases , (

i) purchased in Alberta or imported into Alberta fuel of that type for sale or resale, and (ii) in respect of that fuel, (

A) was required to pay tax under this Act, (

B) would have been required to pay tax under this Act if an oil price tax rate adjustment had not been applicable at that time, or

Section 15.1

Chapter F-28.1 FUEL TAX ACT 15 (

C) would have been required to pay tax under this Act if

section 11(1)(a)(ii) had not been applicable at that time, a n d (

b) as of the beginning of the day on which the tax rate applicable to that type of fuel increases, has not sold the fuel, the recipient must submit to the Minister, not later than 30 days following the day on which the tax rate applicable to that type of fuel increases and in the form and manner specified by the Minister, a report that includes the quantity of the fuel and any other information specified by the Minister.

(3) A recipient referred to in subsection (2) shall pay to the Crown a tax on the fuel referred to in that subsection, in addition to any other tax payable by the recipient on that fuel, equal to the amount by which G exceeds H, where G is the tax that would be re quired to be paid on the fuel under this Act if the fuel were purchased on the day on which the tax rate applicable to that type of fuel increases; H is the tax that was require d to be paid by the recipient on the fuel under this Act at the time of purchase or import.

(4) If a recipient, (

a) before the tax rate applicab le to a type of fuel decreases, (

i) purchased in Alberta or imported into Alberta fuel of that type for sale or resale, and (ii) was required to pay tax u nder this Act in respect of that fuel, a n d (

b) as of the beginning of the day on which the tax rate applicable to that type of fuel decreases, has not sold the fuel, the recipient may submit to the Minister, not later than one year following the day on which the tax rate applicable to that type of fuel decreases and in the form and manner specified by the

Section 17

Chapter F-28.1 FUEL TAX ACT 16 Minister, a report that includes the quantity of the fuel and any other information specified by the Minister.

(5) The Minister may provide a refund or credit to a recipient who files a report under subsection (4) equal to the amount by which J exceeds I, where I is the tax that would be required to be paid on the fuel referred to in subsection (4) if the fuel were purchased on the day on which the tax rate applicable to that type of fuel decreases; J is the tax that was require d to be paid by the recipient on the fuel at the time of purchase or import, if the Minister is satisfied that the recipient is entitled to the refund or credit. 2022 c19 s6 16 Repealed 2022 c4 s6.

Colouring and identifying fuel 17(1) Unless the person is authorized to do so under the regulations, no person shall introduce into any fuel a substance or thing for the purpose of, or having the effect of, colouring or identifying the fuel.

(2) A person authorized to colour or identify fuel as marked fuel shall colour or identify the fuel only in accordance with the regulations.

(3) No person shall (

a) add any substance or thing to marked fuel, or subject marked fuel to any process, if doing so affects or changes the marked fuel so that it is no longer coloured or identified as marked fuel in accordance with the regulations, (

b) sell or pass off as marked fuel any fuel that is not marked fuel, or (

c) sell or pass off as clear f uel any fuel that is not clear fuel. Prohibited sale 18(1) No vendor shall sell tax-exempt fuel to a consumer

Section 19

Chapter F-28.1 FUEL TAX ACT 17 (

a) who, at the time of purchase, does not provide a fuel tax exemption certificate or other prescribed evidence of exemption or partial exemption, or (

b) if the vendor knows or ought to know that the fuel tax exemption certificate or other evidence is false in a material way or that the fuel will not be used for a prescribed purpose or use.

(2) If a vendor sells tax-exempt fuel to a consumer in contravention of subsection (1), the vendor and the consumer are jointly and severally liable to pay to the Crown the amount of tax the consumer would have been required to pay had the fuel not been sold exempt or partially exempt from tax. (3) to

(6) Repealed 2022 c4 s6. 2006 cF-28.1 s18;2015 c21 Sched. 2 s3(9);2022 c4 s6 Prohibited use 19(1) No consumer who purchases tax-exempt fuel shall use the fuel for any purpose or use other than a prescribed purpose or use.

(2) A consumer who purchases tax-exempt fuel and who subsequently uses or permits that fuel to be used for a purpose or use contrary to subsection (1) is liable to pay to the Crown the amount of tax with respect to the amount of fuel the Minister determines has been used for a purpose or use contrary to subsection (1) that the consumer would have been required to pay had the fuel not been purchased exempt or partially exempt from tax. (3),

(4) Repealed 2022 c4 s6. 2006 cF-28.1 s19;2015 c21 Sched. 2 s3(10);2022 c4 s6 Possession of marked fuel 20(1) No person shall be in possession of marked fuel unless (

a) t h e p e r s o n (

i) has been issued a fuel ta x exemption certificate, and (ii) is in possession of the ma rked fuel for a prescribed purpose or use or for farming operations in Alberta, o r (

b) the person is otherwise authorized by the regulations to b e in possession of marked fuel.

Section 21

Chapter F-28.1 FUEL TAX ACT 18

(2) A person who is in possession of marked fuel contrary to subsection (1) is liable to pay to the Crown the amount of tax with respect to the amount of marked fuel in the possession of the person that the person would have been required to pay had the fuel not been purchased exempt or partially exempt from tax. 2006 cF-28.1 s20;2015 c21 Sched. 2 s3(11);2022 c4 s6; 2022 c19 s6 Accounting for marked fuel 21(1) A recipient specified in the regulations who purchases marked fuel shall account to the Minister for the receipt, possession and disposition of that marked fuel in accordance with the regulations.

(2) A recipient referred to in subsection (1) who fails to account for the receipt, possession and disposition of marked fuel is liable to pay to the Crown the amount of tax that the recipient would have been required to pay had the marked fuel not been purchased exempt or partially exempt from tax. 2006 cF-28.1 s21;2015 c21 Sched. 2 s3(12);2022 c19 s6 21.1 and 21.2 Repealed 2019 c1 s5. Division 2 Registration Registration 22(1) Subject to the regulations, no person shall (

a) in Alberta (

i) produce or refine fuel, (ii) operate a terminal or act as a position holder within a terminal operated by another person, (iii) sell fuel for the purpose of resale, (iv) sell aviation fuel, (

v) sell tax-exempt fuel, (vi) repealed 2010 c18 s6, (vii) mark fuel, (viii) rebrand fuel, or (ix) sell or remov e fuel from a terminal or refinery,

Section 22.1

Chapter F-28.1 FUEL TAX ACT 19 (

b) import fuel into Alberta for the purpose of resale, (

c) export fuel from Alberta in bulk, (

d) sell fuel dye for use in Alberta, (

e) use locomotive fuel in Alberta, or (

f) do any other prescribed activity unless the person is registered under this section.

(2) An application for registration must be made in accordance with the regulations.

(3) The Minister may refuse to register or renew a registration if the applicant has contravened this Act or a regulation under this Act or has contravened a law in force in Alberta or in another jurisdiction that governs the collection or payment of tax.

(4) The Minister may cancel or suspend a registration if the registrant has contravened this Act or a regulation under this Act or has contravened a law in force in Alberta or in another jurisdiction that governs the collection or payment of tax.

(5) The Minister may refuse to register or renew a registration if the applicant is dealing not at arm’s length with a person whose registration has been suspended or cancelled or whose application to register or renew a registration has been refused.

(6) If the Minister refuses to register or renew or suspends or cancels a registration, the Minister shall give to the applicant a notice of refusal, suspension or cancellation specifying the reasons for the refusal, suspension or cancellation. 2006 cF-28.1 s22;2010 c18 s6;2015 c21 Sched. 2 s3(13) Division 3 Electric Vehicle Tax

Interpretation 22.1(1) In this Division, (a) “certificate of registratio n” means certificate of registration as defined in the Traffic Safety Act; (b) “electric vehicle” means, s ubject to the regulations, a motor vehicle powered solely by a motor that draws electricity from an on-board storage battery, but does not include (

i) a motorcycle as defined in the Traffic Safety Act,

Section 22.1

Chapter F-28.1 FUEL TAX ACT 20 (ii) a moped within the meaning of the Traffic Safety Act, or (iii) an off-highway vehicle as defined in the Traffic Safety Act; (c) “registered owner” means, i n respect of a motor vehicle, a person (

i) who owns the vehicle, r ents the vehicle or has the exclusive use of the vehicle under a lease that has a term of more than 30 days or otherwise has the exclusive use of the vehicle for a period of more than 30 days, but does not include the lessor of the vehicle, and (ii) who (

A) is an owner indicated on th e subsisting certificate of registration for the vehicle, (

B) is included in an applica tion for the certificate of registration for the vehicle, or (

C) for the purposes of sections 22.4, 22.5 and 22.6, was an owner indicated on the vehicle’s most recent certificate of registration at the time it expired or was cancelled; (d) “registration period” means, in respect of a certificate of registration for an electric vehicle, (

i) unless subclause (ii) or ( iii) applies, the period for which a registration fee is payable under the Traffic Safety Act, (ii) where part of a registr ation fee paid under the Traffic Safety Act in respect of a vehicle that is not an electric vehicle is applied to the electric vehicle, the period for which the part of the registration fee applies to the electric vehicle, or (iii) where

section 22.2(3) applies, the entire period during which the certificate of registration is in effect.

(2) In this Division, a reference to the Traffic Safety Act includes the regulations made under that Act.

(3) In this Division, (

a) the number of full months in a registration period or an unexpired part of a registration period is to be determined as follows:

Section 22.2

Chapter F-28.1 FUEL TAX ACT 21 (

i) if the vehicle is to be or has been registered under the Traffic Safety Act for more than 15 days in a calendar month, that period is considered to be a full month; (ii) if the vehicle is to be or has been registered under the Traffic Safety Act for 15 or fewer days in a calendar month, that period is not considered part of the registration period, a n d (

b) if an amount of tax, refund or rebate calculated in this Division includes a fraction of a dollar that is (i) 50 cents or greater, the amount of the tax, refund or rebate is increased to the nearest whole dollar, or (ii) less than 50 cents, the amount of the tax, refund or rebate is reduced to the nearest whole dollar.

(4) This Division does not apply to a commercial vehicle registered in another jurisdiction that is deemed to be registered in Alberta under the Traffic Safety Act. 2024 c15 s6 Electric vehicle tax 22.2(1) The registered owner of an electric vehicle shall pay to the Crown a tax on the registration of the electric vehicle for each registration period in the amount and at the time required by this Division.

(2) Subject to subsection (3) and the regulations, the tax payable under subsection (1) for a registration period is the amount determined by the formula ($200 / 12) x K where K is the number of full months in the registration period.

(3) Subject to the regulations, the amount of tax payable under subsection (1) is $200 for the registration period in respect of an electric vehicle for which, under the Traffic Safety Act, the certificate of registration does not expire while the electric vehicle is owned by a particular registered owner, other than a certificate of registration that does not expire solely by virtue of being included in a permanent fleet.

(4) The tax under subsection (1) is payable,

Section 22.3

Chapter F-28.1 FUEL TAX ACT 22 (

a) where subsection (2 ) applies, at the time (

i) the registra tion fee under the Traffic Safety Act in respect of the vehicle becomes payable under that Act for the registration period, or (ii) the part of the registr ation fee paid under the Traffic Safety Act in respect of a vehicle that is not an electric vehicle is applied to an electric vehicle for the registration period, o r (

b) where subsection (3) app lies, at the time the certificate of registration in respect of the vehicle is issued.

(5) Where there is more than one registered owner of an electric vehicle, all of the registered owners are jointly and severally liable to pay the tax under this Division.

(6) Subject to the regulations, for any period in respect of which 2 or more certificates of registration are concurrently in effect in respect of the same electric vehicle and the same registered owner, the tax payable under this

section is the amount that would be payable in respect of one certificate of registration for the particular period. 2024 c15 s6 Collection 22.3 The Registrar shall collect the tax payable under

section 22.2. 2024 c15 s6 Refund of electric vehicle tax by Registrar 22.4(1) The Registrar may refund to the registered owner, in respect of an unexpired part of a registration period, all or part of the tax paid under

section 22.2 where (

a) the certificate of registra tion for an electric vehicle is cancelled and a registration fee refund or credit is payable under the Traffic Safety Act in respect of the unexpired part of the registration period, or (

b) part of the registration fee paid under the Traffic Safety Act in respect of an electric vehicle is applied to a vehicle that is not an electric vehicle for the same period as the unexpired part of the registration period.

(2) Subject to the regulations, a refund payable under subsection (1) is the amount determined by the formula

Section 22.5

Chapter F-28.1 FUEL TAX ACT 23 ($200 / 12) x L where L is the number of full months in the unexpired part of the registration period referred to in subsection (1)(

a) or (b), as applicable. 2024 c15 s6 Refund of electric vehicle tax by Minister 22.5(1) Subject to the regulations, the registered owner of an electric vehicle may apply to the Minister, in the form and manner specified by the Minister, for a refund of the tax paid under

section 22.2 where (

a) the amount of tax paid exceeded the amount that was required to be paid, (

b) the electric vehicle is a v ehicle described in

section 22.2(3), and the certificate of registration is cancelled within 12 months of its issuance, (

c) the electric vehicle meets the prescribed criteria, and, in respect of a registration period, the certificate of registration is cancelled for the unexpired part of the registration period, or (

d) the registered owner was e ligible for a refund under

section 22.4 but the Registrar did not provide the refund.

(2) The amount of a refund under subsection (1)(

a) is the amount of tax paid less the amount of tax that was required to be paid.

(3) The amount of a refund under subsection (1)(

b) is the amount determined by the formula ($200 / 12) x M where M is the number of full months in the registration period aft er the certificate of registration is cancelled and before the end of the 12th month following its issuance.

(4) The amount of a refund under subsection (1)(

c) is the amount determined by the formula ($200 / 12) x N where

Section 22.6

Chapter F-28.1 FUEL TAX ACT 24 N is the number of full months in the unexpired part of the registration period referred to in subsection (1)(c).

(5) The amount of a refund under subsection (1)(

d) is the amount of refund that the registered owner was eligible for under

section 22.4. 2024 c15 s6 Rebate of electric vehicle tax 22.6(1) Subject to the regulations, the following registered owners may apply to the Minister, in the form and manner specified by the Minister, for a rebate of the amount of tax paid under

section 22.2 by the registered owner on the registration of the electric vehicle for a registration period: (

a) the Government of Canada; (

b) a member of the Diplomatic Corps if the person is listed i n the current edition of Diplomatic, Consular and Other Representatives in Canada, as published by the Government of Canada; (

c) the armed forces of another country stationed in Alberta; (

d) a country or state other than Canada, a political subdivis ion of that country or state, an agency of that country, state or political subdivision or an accredited person representing that country, state or political subdivision in Canada; (

e) a band or an Indian, where the registered address of the band or Indian is located on (

i) a r e s e r v e , (ii) the settlement known as the Garden River settlement, located in the southwest corner of Wood Buffalo National Park, or (iii) the land legally described as Plan 0322267, Block 1, Lot 1, excepting thereout all mines and minerals, as long as that land is owned by Heart Lake Natural Resource Development Incorporated on behalf of the Heart Lake First Nation.

(2) The amount of a rebate under this

section is equal to the amount of tax the registered owner paid under

section 22.2 in respect of the registration period. 2024 c15 s6

Section 22.7

Chapter F-28.1 FUEL TAX ACT 25 Application limits and process 22.7(1) An application for a refund under

section 22.5 or for a rebate under

section 22.6 must be received by the Minister not later than 3 years from, (

a) in respect of a refund, (

i) the day the overpayment of tax was made, (ii) the day the certificate of registration was cancelled, or (iii) the day the registered ow ner became eligible for a refund under

section 22.4 where the Registrar did not provide the refund, o r (

b) in respect of a rebate, the day the tax was paid under sec tion 22.2 in respect of the registration period.

(2) Notwithstanding sections 22.4 to 22.6, an applicant, in respect of the same vehicle and same registration period, is not eligible for (

a) a refund under both sections 22.4(1)(

a) and 22.4(1)(b), (

b) a refund under

section 22.5 in respect of an amount that t he applicant received as a rebate under

section 22.6 or as a refund under

section 22.4, or (

c) a rebate under

section 22.6 in respect of an amount that the applicant received as a refund under

section 22.4 or 22.5.

(3) Where

section 22.2(6) applies and one of the certificates of registration is cancelled, the applicant is not eligible for a refund in respect of the unexpired part of the registration period to the extent that another certificate of registration is in effect in respect of the same electric vehicle and the same registered owner.

(4) On receipt of an application for a refund or rebate, the Minister shall review the application and may request additional information to determine the applicant’s eligibility.

(5) If the Minister determines that the applicant is entitled to a refund or a rebate, the Minister shall pay the refund or rebate.

(6) If the Minister refuses in whole or in part an application for a refund or rebate, the Minister shall give to the applicant a notice of disallowance specifying the amount of the disallowance and the reasons for it. 2024 c15 s6

Section 23

Chapter F-28.1 FUEL TAX ACT 26

Part 2 Assessments Assessment of tax to be remitted 23(1) Subject to subsections (2) and (3), the Minister may, within 4 years from the end of the calendar year in which tax was to have been remitted, assess a direct remitter for the amount of tax owing that the direct remitter failed to remit.

(2) If a direct remitter has (

a) made any misrepresentation that is attributable to neglect, carelessness or wilful default, or (

b) committed a fraud in making a return or in supplying any information under this Act or the regulations or in omitting to disclose any information, the Minister may assess the amount of tax owing under this

section at any time the Minister considers reasonable.

(3) If a direct remitter has filed a waiver in a form established by the Minister within 4 years from the end of the year in which tax was to have been remitted and (

a) the direct remitter has not revoked the waiver, the Minist er may, in accordance with the terms of the waiver, assess the amount of tax owing under this

section at any time, or (

b) the direct remitter has revoked the waiver, the Minister m ay, in accordance with the terms of the waiver, assess the amount of tax owing under this

section within 6 months after the Minister receives notice of the revocation.

(4) The Minister shall notify a direct remitter of an assessment under this

section by serving a notice of assessment on the direct remitter.

(5) Evidence that an assessment has been made under this

section is proof, in the absence of evidence to the contrary, that the amount of tax assessed is owing to the Crown from the direct remitter on whom the notice of assessment under subsection (4) is served. Assessment of amount owing 24(1) In this section, “amount owing” by a person means (

a) if the person is a recipi ent other than a direct remitter, the amount of tax that has not been paid by the recipient,

Section 24

Chapter F-28.1 FUEL TAX ACT 27 (

b) the amount by which a refund, credit or allowance provided to the person under

section 14 exceeds the refund, credit or allowance to which the person was entitled, (

c) the amount by which a rebate provided to the person under

section 15 exceeds the rebate to which the person was entitled, or (d), (

e) repealed 2022 c4 s6, (

f) the amount a person is liable for under

section 10, 18, 19 , 20, 21 or 37.

(2) Subject to subsections (3) and (4), the Minister may, within 4 years from the end of the calendar year in which the amount owing was first owed by a person, assess the person for the amount owing.

(3) If a person has (

a) made any misrepresentation that is attributable to neglect, carelessness or wilful default, or (

b) committed a fraud in making a return or in supplying any information under this Act or the regulations or in omitting to disclose any information, the Minister may assess the amount owing at any time the Minister considers reasonable.

(4) If a person has filed a waiver in a form established by the Minister within 4 years from the end of the calendar year in which the amount owing was first owed and (

a) the person has not revoked the waiver, the Minister may, i n accordance with the terms of the waiver, assess the amount owing at any time, or (

b) the person has revoked the waiver, the Minister may, in accordance with the terms of the waiver, assess the amount owing within 6 months after the Minister receives notice of the revocation.

(5) The Minister shall notify a person of an assessment under this

section by serving a notice of assessment on the person.

Section 25

Chapter F-28.1 FUEL TAX ACT 28

(6) Evidence that an assessment has been made under this

section is proof, in the absence of evidence to the contrary, that the amount assessed is owing to the Crown from the person on whom the notice of assessment under subsection (5) is served. 2006 cF-28.1 s24;2022 c4 s6 Overpayment of tax 25(1) Where the Minister has reason to believe that a person has paid more tax than was required, the Minister may, within 4 years after the overpayment was made, assess the person for the amount that was required to be paid.

(2) The Minister shall notify a person of an assessment under this

section by serving a notice of assessment on the person. Assessment of penalties 26(1) If an assessment is made against a person under

section 23 or 24 and all or a portion of the amount assessed against that person is attributable to (

a) neglect, carelessness or w ilful default by or on behalf of that person, or (

b) fraud or evasion committed by or on behalf of that person, the Minister may, in addition to the amount owing under the assessment under

section 23 or 24, assess a penalty against the person in the amount of 50% of the amount so attributable.

(2) Evidence that an assessment of a penalty has been made under subsection (1) is proof, in the absence of evidence to the contrary, that the amount owing and the penalty under this

section are owing to the Crown from the person on whom the notice of assessment under subsection (4) is served.

(3) If a person fails to submit a return or report as and when required by this Act or the regulations, the Minister may assess a penalty against the person in the amount that is the greater of $25 for each day of default and 5% of any unpaid tax, to a maximum penalty of $1000.

(4) The Minister shall notify a person of an assessment under subsection (1) or (3) by serving a notice of assessment on the person. Effect of assessment 27(1) Unless it is varied or vacated on an objection or appeal,

Section 27

Chapter F-28.1 FUEL TAX ACT 29 (

a) an assessment made under

section 23, 24, 26, 29 or 30 is deemed to be valid and binding notwithstanding any error, defect or omission in it or in any proceeding under this Act relating to it, and (

b) the amount assessed in an assessment made under

section 23, 24, 26, 29 or 30 is, for the purposes of collection and recovery, deemed to be an amount owing under this Act and to be conclusively established as a debt due to the Crown.

(2) Every person assessed under

section 23, 24, 26, 29 or 30 shall, within 30 days after the service of the notice of assessment, pay the amount assessed against the person whether or not an objection to or appeal from the assessment is outstanding.

(3) Liability for an amount owing under this Act is not affected by the fact that no assessment has been made or no notice of assessment has been served.

(4) The Minister is not bound by a return or information delivered by or on behalf of any person under this Act or the regulations and may, notwithstanding a return or information so delivered, or if no return or information has been delivered, assess an amount payable under this Act.

(5) Subject to subsection (6), if a notice of assessment shows an amount in favour of the person assessed, the Minister shall pay that amount to the person within 30 days of service of the notice of assessment.

(6) Notwithstanding the Financial Administration Act, if a determination under

section 22.7(5) or a notice of assessment indicates an amount owing or a refund or rebate of less than the applicable amount prescribed under subsection (8), the Minister may (

a) in the case of an amount owing, not collect it, or (

b) in the case of a refund or rebate, not pay it unless specifically requested by the person to whom the amount is payable.

(7) A request under subsection (6)(

b) must be made no later than the day on which all rights of objection and appeal with respect to the assessment expire.

(8) The Minister may by regulation prescribe an amount for the purpose of subsection (6).

Section 28

Chapter F-28.1 FUEL TAX ACT 30

(9) A regulation made under subsection (8) may prescribe different amounts for different purposes. 2006 cF-28.1 s27;2024 c15 s6 Interest 28 Interest is payable on any amounts owing or assessed under this Act in accordance with the regulations. Certificate of payment 29(1) A trustee in bankruptcy, assignee, liquidator, administrator, receiver, receiver-manager or any similar person (referred to in this

section as the “responsible representative”) who administers, winds up, controls or otherwise deals with the property or business of a person who owes an amount under this Act (referred to in this

section as the “debtor”) shall, before distributing any property over which the responsible representative has control, obtain a certificate from the Minister certifying that all amounts (

a) for which the debtor is lia ble under this Act up to the date of the certificate, and (

b) for the payment of which th e responsible representative is or can reasonably be expected to become liable in the capacity of responsible representative have been paid or that security for the payment of the amounts has been accepted by the Minister.

(2) If a responsible representative distributes property in contravention of subsection (1), the responsible representative is personally liable to a penalty in an amount equal to the value of the property distributed, and the Minister may assess the responsible representative for the amounts in the same manner and with the same effect as if it were an assessment under this Part against the debtor for whose property or business the responsible representative is responsible.

(3) The Minister shall notify a person of an assessment under subsection (2) by serving a notice of assessment on the person. Liability in respect of transfers by insolvent person 30(1) If property is transferred at any time by a person who owes an amount under this Act (referred to in this

section as the “debtor”) to a person with whom the debtor does not deal at arm’s length at that time and the debtor is insolvent or becomes insolvent because of the transfer or because of the transfer and one or more other transactions with that person, the person is jointly and

Section 30

Chapter F-28.1 FUEL TAX ACT 31 severally liable with the debtor to pay the liability under this Act of the debtor equal to the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at the time of the consideration given for the property, but nothing in this subsection limits the liability of the debtor under any other provisions of this Act.

(2) If (

a) property is transferred at any time from a person (in this subsection referred to as the “transferor”) to another person (in this subsection referred to as the “transferee”) with whom the transferor does not deal at arm’s length, (

b) the transferor is liable because of subsection (1) or this subsection to pay an amount of the liability of the debtor under this Act, and (

c) it can reasonably be consid ered that one of the reasons for the transfer would be, but for this subsection, to prevent the enforcement of this section, the transferee is jointly and severally liable with the transferor and the debtor to pay an amount of the debtor’s liability under this Act equal to the lesser of the amount of the liability that the transferor was liable to pay at that time and the amount, if any, by which the fair market value of the property at that time exceeds the fair market value at the time of the consideration given for the property, but nothing in this subsection limits the liability of the debtor or the transferor under any other provisions of this Act.

(3) The Minister may at any time assess a person in respect of any amount payable because of this section.

(4) Where a person has become jointly and severally liable under this

section with a debtor in respect of part or all of a liability under this Act of the debtor, (

a) a payment by the person on account of that person’s liabil ity discharges the joint liability to the extent of the payment, but (

b) a payment by the debtor on account of that debtor’s liabil ity discharges the person’s liability only to the extent that the payment operates to reduce the debtor’s liability to an amount less than the amount in respect of which the person is, by this section, made jointly and severally liable.

Section 31

Chapter F-28.1 FUEL TAX ACT 32

(5) The Minister shall notify a person of an assessment under subsection (3) by serving a notice of assessment on the person. Amounts recoverable as debts 31 Taxes, penalties, interest and other amounts owing under this Act are debts recoverable by the Crown in an action in debt. Set-off 32(1) If a person to whom an amount is owing under this Act owes money to the Crown, the Minister may, instead of making a payment to that person, apply the whole or any part of the payment owing to the person to reduce or eliminate the debt the person owes to the Crown.

(2) Where the Minister applies a payment under subsection (1), the Minister shall notify the person referred to in subsection (1) of the reduction or elimination of the debt. Certificate of amount not paid 33(1) Where an amount owing under this Act has not been paid or has been paid only in part, the Minister may issue a certificate stating the amount or the part of the amount that has not been paid.

(2) A certificate issued under subsection (1) may be filed in the Court as if it were a judgment of the Court.

(3) When a certificate issued under subsection (1) is filed in the Court, (

a) the certificate has the same force and effect as if it were a judgment of the Court in the amount stated in the certificate, together with interest to the day of payment, and (

b) proceedings may be taken to enforce payment of the amount owing as stated in the certificate in the same manner as if the certificate were a judgment of the Court.

(4) All reasonable costs and charges payable in respect of the filing of a certificate in the Court are recoverable as if they had been certified and the certificate had been filed under this section. Payment by third party 34(1) If the Minister has knowledge or suspects that a person is or will be, within one year, liable to make any payment to a person who owes an amount under this Act (referred to in this

section as the “debtor”), the Minister may, by written notice, require the

Section 34

Chapter F-28.1 FUEL TAX ACT 33 person to pay the amount otherwise payable to the debtor in whole or in part to the Minister on account of the amount owing by the debtor.

(2) Without limiting the generality of subsection (1), if the Minister has knowledge or suspects that within 90 days (

a) a bank, credit union, trust corporation, loan corporation or other similar person (referred to in this

section as the “institution”) will lend or advance money to, or make a payment on behalf of, or make a payment in respect of a negotiable instrument issued by, a debtor who is indebted to the institution and who has granted security in respect of the indebtedness, or (

b) a person other than an institution will lend or advance money to, or make a payment on behalf of, a debtor who the Minister knows or suspects (

i) is employed by, or is engaged in providing services or property to, that person or was or will be, within 90 days, so employed or engaged, or (ii) if that person is a corporation, is not dealing at arm’s length with that person, the Minister may, by written notice, require the institution or person to pay in whole or in part to the Minister on account of the amount owing by the debtor under this Act the money that would otherwise be so lent, advanced or paid, and any money so paid to the Minister is deemed to have been lent, advanced or paid to the debtor.

(2.1) If a person who receives a notice under subsection (1) or (2) is liable to make a payment jointly to the debtor and one or more other persons, for the purposes of this

section it is deemed that the money payable is divided into as many equal portions as there are persons who are owed the money jointly and that the debtor is the unconditional and sole owner of one portion of the money.

(2.2) The Minister, the debtor or any person who is owed the money jointly with the debtor may, within 30 days of the written notice being given under subsection (1) or (2), apply to the Court (

a) for an order that the deb tor is entitled to a smaller or greater portion of the money, and (

b) for appropriate relief.

Section 34

Chapter F-28.1 FUEL TAX ACT 34

(2.3) Notice of an application under subsection (2.2) must be served (

a) if the applicant is the deb tor or a person who is owed the money jointly with the debtor, on all the other persons who are owed the money jointly and the Minister, or (

b) if the applicant is the Minister, on all the persons who a re owed the money jointly.

(3) The receipt of the Minister for money paid under this

section is a good and sufficient discharge of the amount owing by the debtor to the extent of that payment.

(4) The Minister shall apply any amount received under this

section to the account of the debtor and shall notify the debtor of the amount received.

(5) A person who receives a notice under subsection (1) or (2) is not entitled to set off any amount payable under this

section against an amount otherwise owing to that person.

(6) A person who, after receiving a notice under subsection (1), discharges any liability to the debtor without complying with a requirement under this

section is liable to pay to the Crown the lesser of (

a) an amount equal to the liability discharged, and (

b) the amount that the perso n was required under this

section to pay to the Minister.

(7) An institution or other person who, after receiving a notice under subsection (2), fails to comply with a requirement under this

section with respect to money to be lent, advanced or paid is liable to pay to the Crown an amount equal to the lesser of (

a) the total amount of money so lent, advanced or paid, and (

b) the amount that the institu tion or person was required under subsection (2) to pay to the Minister.

(8) If the person who is or is about to become liable carries on business under a name or style other than the person’s own name, the notice under subsection (1) or (2) may be addressed to the name or style under which the person carries on business and, in the case of personal service, is deemed to have been validly served if it has been left with an adult person employed at the place of business of the addressee.

Section 35

Chapter F-28.1 FUEL TAX ACT 35

(9) If the person who is or is about to become liable carries on business in a partnership, the notice under subsection (1) or (2) may be addressed to the partnership name and, in the case of personal service, is deemed to have been validly served if it has been served on one of the partners or left with an adult person employed at the place of business of the partnership. 2006 cF-28.1 s34;2015 c21 Sched. 2 s3(14) Amounts in jeopardy 35(1) In this section, “judge” means a judge of the Court.

(2) Where, on ex parte application by the Minister, a judge is satisfied that there are reasonable grounds to believe that the collection of all or any part of an amount assessed against a person would be jeopardized by a delay in the collection of it, the judge shall, on the terms the judge considers reasonable in the circumstances, authorize the Minister to file a certificate under

section 33 notwithstanding that the 30 days referred to in

section 27(2) has not yet elapsed.

(3) Where a judge is satisfied that the receipt of a notice of assessment by a person in respect of an amount assessed against the person would likely jeopardize the collection of that amount, an authorization under subsection (2) may be granted by the judge notwithstanding that the notice of assessment in respect of that amount has not been served on the person at or before the time the application is made.

(4) Statements contained in an affidavit filed in support of an application under this

section may be based on belief with the grounds for it.

(5) An authorization granted under this

section in respect of a person must be served by the Minister on the person within 72 hours after it is granted except where the judge orders the authorization to be served at some other time specified in the authorization, and where a notice of assessment has not been served on the person at or before the time the application is made under subsection (2), the notice of assessment must be served together with the authorization.

(6) For the purpose of subsection (5), service on a person must be effected by (

a) personal service on the person, or (

b) service in accordance with directions, if any, of a judge.

Section 36

Chapter F-28.1 FUEL TAX ACT 36

(7) Where service on a person cannot reasonably be effected as and when required under this section, the Minister may, as soon as practicable, apply to a judge for further direction.

(8) Where a judge has granted an authorization under this

section in respect of a person, the person may, on 6 clear days’ notice to the Deputy Minister of Justice, apply to a judge to review the authorization.

(9) An application under subsection (8) must be made (

a) within 30 days from the day on which the authorization was served on the person in accordance with this section, or (

b) within any further time a judge may allow, on being satisfied that the application was made as soon as practicable.

(10) An application under subsection (8) may, on the application of the person, be heard in private if the person establishes to the satisfaction of the judge that the circumstances of the case justify private proceedings.

(11) On an application under subsection (8), the judge may confirm, set aside or vary the authorization and make any other order as the judge considers appropriate.

(12) Where any question arises as to the course to be followed in connection with anything done or being done under this

section and there is no direction in this

section with respect to it, a judge may give any direction with regard to it that, in the judge’s opinion, is appropriate.

(13) No appeal lies from an order of a judge made pursuant to subsection (11). 2006 cF-28.1 s35;2009 c53 s68;2013 c10 s35; 2015 c21 Sched. 2 s3(15);2016 c17 s6;2022 c19 s6 Liability of directors for failure to remit 36(1) Where a corporation has failed to remit tax payable by that corporation, the directors of that corporation at the time the corporation was required to remit the tax are jointly and severally liable, together with the corporation, to pay that tax owing and any interest and penalties relating to it.

(2) A director is not liable under subsection (1) unless (

a) a certificate for the amo unt of the corporation’s liability referred to in subsection (1) has been filed in the Court

Section 36

Chapter F-28.1 FUEL TAX ACT 37 under

section 33 and execution for that amount has been returned unsatisfied in whole or in part, (

b) the corporation has commenced liquidation or dissolution proceedings or has been dissolved and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within 6 months after the earlier of the date of commencement of the proceedings and the date of dissolution, (

c) the corporation has made an assignment or a receiving order has been made against it under the Bankruptcy and Insolvency Act (Canada) and a claim for the amount of the corporation’s liability referred to in subsection (1) has been proved within 6 months after the date of the assignment or receiving order, or (

d) a compromise or arrangement has been proposed under the Companies’ Creditors Arrangement Act (Canada) in respect of the corporation.

(3) Notwithstanding subsection (2), a director is not liable under subsection (1) if the director exercised due diligence in attempting to ensure the corporation remitted the tax.

(4) The Minister shall not take action to collect an amount owed by a director under this

section until (

a) all reasonable efforts to collect the amount from the corporation have been made by the Minister, and (

b) the director has been notif ied in writing of the director’s liability under this section.

(5) A notice under subsection (4)(

b) may not be sent more than 2 years after the director last ceased to be a director of the corporation.

(6) Where a director pays an amount in respect of a corporation’s liability referred to in subsection (1) that is proved in liquidation, dissolution or bankruptcy proceedings, the director is entitled to any preference that the Crown would have been entitled to had that amount not been so paid and, where a certificate that relates to that amount has been filed, the director is entitled to an assignment of the certificate to the extent of the director’s payment, which assignment the Minister is hereby empowered to make.

Section 37

Chapter F-28.1 FUEL TAX ACT 38

(7) A director who has satisfied a claim under this

section is entitled to a contribution from the other directors who were liable for the claim.

Delegation of duty 37 If a person has, in accordance with the regulations, delegated the responsibility to remit tax owing under this Act or to do anything else that the person is required to do under this Act or the regulations to another person and that other person fails to remit the tax or fails to do anything required to be done under this Act or the regulations that is delegated to that person, both persons are jointly and severally liable for any taxes, penalties, interest or other amounts related to, arising from or connected with the failure to remit the tax or the failure to do anything required to be done under this Act or the regulations that is so delegated.

Notice of objection 38(0.1) For the purposes of this section, “electronic filing” means using electronic media in a manner specified in writing by the Minister.

(1) A person who objects to (

a) a notice of assessment under

section 23, 24, 25, 26, 29 or 30, (

b) a notice of refus al under

section 9(2), (

c) a notice of disallowance under

section 14(6), (

d) a notice of disallowance under

section 15(2), (

e) repealed 2022 c4 s6, (

f) a notice of cancellation of a fuel tax exemption certificate pursuant to the regulations, (

g) a notice of refusal, cancellation or suspension of a registration under

section 22(6), (

h) a determination under

section 22.7(5), or (

i) a notice of disallowa nce under

section 22.7(6) may, within 90 days after the day the Minister gives the notice, serve on the Minister a notice of objection in a form established by the Minister setting out the reasons for the objection and the relevant facts.

Section 38

Chapter F-28.1 FUEL TAX ACT 39

(2) A notice of objection under this

section must be served by being sent (

a) by registered mail addr essed to the Minister, or (

b) by way of electronic filing.

(2.1) A notice of objection under this

section that is sent by way of electronic filing is deemed to have been served on the day that the Minister acknowledges that the notice of objection has been received.

(3) The Minister may accept a notice of objection under this

section notwithstanding that it was not served in the manner required by subsection (2).

(4) On receipt of a notice of objection, the Minister shall with all due dispatch reconsider the action and shall (

a) vacate, confirm or vary the assessment or disallowance and notify the objector of the Minister’s decision, (

b) serve a new notice of asse ssment or give a new notice of disallowance, (

c) issue a fuel tax exemption ce rtificate under

section 9 or give a new notice confirming the Minister’s refusal to issue a fuel tax exemption certificate, (

d) revoke the cancellation of t he fuel tax exemption certificate or issue a new fuel tax exemption certificate or give a new notice confirming the cancellation of the fuel tax exemption certificate, or (

e) confirm the refusal, cancellation or suspension of registration, register the applicant or renew the registration or revoke the suspension or cancellation of the registration.

(5) Notwithstanding subsection (4), if the person indicates in the notice of objection that the person wishes to appeal immediately to the Court and waives reconsideration of the action by the Minister, the Minister may on receipt of the notice of objection consent to an immediate appeal by serving a notice of consent on the person.

(6) If the Minister consents to an immediate appeal under subsection (5), the Minister is deemed for the purposes of

section 41(1)(

a) to (

d) to have confirmed the assessment, disallowance, refusal, cancellation or suspension, as the case may be, to which the notice relates, and the person may, within 90 days after the day the Minister’s notice of consent to an immediate appeal was served

Section 39

Chapter F-28.1 FUEL TAX ACT 40 on the person, institute an appeal to the Court in accordance with

section 41(2). 2006 cF-28.1 s38;2015 c21 Sched. 2 s3(16); 2017 c15 s3;2022 c4 s6;2024 c15 s6 Extension of time by Minister 39(1) Where no notice of objection has been served under

section 38 within the time limited by that

section for doing so, the person may apply to the Minister for an extension of the time for serving a notice of objection.

(2) An application made under subsection (1) must set out the reasons why the notice of objection was not served within the time otherwise limited by

section 38 for doing so.

(3) An application made under subsection (1) must be served by being sent by registered mail addressed to the Minister and must be accompanied with a copy of the notice of objection.

(4) The Minister may accept an application made under subsection (1) notwithstanding that it was not served in the manner required by subsection (3).

(5) On receipt of an application made under subsection (1), the Minister shall with all due dispatch consider the application and grant or refuse it and notify the person of the decision in writing.

(6) Where an application made under subsection (1) is granted, the notice of objection is deemed to have been served on the day the person is notified of the Minister’s decision.

(7) No application may be granted under this

section unless (

a) the application is made within one year after the expirati on of the time otherwise limited by

section 38 for serving a notice of objection, and (

b) the person demonstrates that (

i) within the time otherwis e limited by

section 38 for serving the notice, the person (

A) was unable to act or to instruct another to act in the person’s name, or (

B) intended in good faith to object to a notice referred to in

section 38(1),

Section 40

Chapter F-28.1 FUEL TAX ACT 41 (ii) given the reasons set ou t in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made as soon as circumstances permitted. 2006 cF-28.1 s39;2015 c21 Sched. 2 s3(17) Extension of time by Court 40(1) A person who has made an application under

section 39 may apply to the Court to have the application granted after (

a) the Minister has refused the application, or (b) 90 days has elapsed after service of the application under

section 39 and the Minister has not notified the person of the Minister’s decision, but no application under this

section may be made after the expiration of 90 days after the day a notification under

section 39(5) was sent to the person.

(2) An application under subsection (1) must be made by serving on the Minister by registered mail a copy of the documents referred to in

section 39(3) and the notice referred to in

section 39(5), if any, and by filing a copy of each with the clerk of the Court.

(3) The Court may grant or dismiss an application made under subsection (1) and, in granting an application, may impose any terms it considers just or may order that the notice of objection is deemed to have been served on the date of its order.

(4) No application may be granted under this

section unless (

a) the application was made under

section 39 within one year after the expiration of the time otherwise limited by

section 38 for serving a notice of objection, and (

b) the person demonstrates that (

i) within the time otherwis e limited by

section 38 for serving the notice, the person (

A) was unable to act or to instruct another to act in the person’s name, or (

B) intended in good faith to object to the assessment,

Section 41

Chapter F-28.1 FUEL TAX ACT 42 (ii) given the reasons set ou t in the application and the circumstances of the case, it would be just and equitable to grant the application, and (iii) the application was made under

section 39 as soon as circumstances permitted. 2006 cF-28.1 s40;2015 c21 Sched. 2 s3(18) Notice of appeal 41(1) A person who has served a notice of objection under

section 38(1) may appeal to the Court to have the assessment or disallowance vacated or varied, a fuel tax exemption certificate issued under

section 9 or the refusal, cancellation or suspension of registration revoked after (

a) the Minister has confirmed the assessment or disallowance or served a new notice of assessment or given a new notice of disallowance under

section 38(4), (

b) the Minister has given a new notice confirming the Minister’s refusal to issue a fuel tax exemption certificate under

section 9, (

c) the Minister has given a new notice confirming the Minister’s cancellation of a fuel tax exemption certificate, (

d) the Minister has confirmed the Minister’s refusal, cancellation or suspension of registration, or (e) 90 days has elapsed after service of the notice of objecti on and the Minister has not acted under

section 38(4), but no appeal under this

section may be instituted after the expiration of 90 days from the day a notification or notice under

section 38(4) was served or otherwise given to the objector.

(2) An appeal to the Court must be instituted by filing a notice of appeal with the clerk of the Court and serving a copy of the filed notice of appeal on the Minister.

(3) A notice of appeal must be served on the Minister by being sent by registered mail addressed to the Minister.

(4) The notice of appeal must have attached to it a copy of the notice of objection and, for the purposes of

section 44, is deemed to be a statement of claim. 2006 cF-28.1 s41;2015 c21 Sched. 2 s3(19)

Section 42

Chapter F-28.1 FUEL TAX ACT 43 Reply to notice of appeal 42(1) The Minister shall, within 60 days from the day a notice of appeal is received or within any further time that the Court may allow either before or after the expiration of that time, serve on the appellant and file in the Court a reply to the notice of appeal admitting or denying the facts alleged and containing a statement of any further allegations of fact and of any applicable statutory provisions and any reasons on which the Minister intends to rely.

(2) The Court may strike out a notice of appeal or any part of a notice for failure to comply with

section 41 and may permit an amendment to be made to a notice of appeal or a new notice of appeal to be substituted for the one struck out.

(3) The Court may (

a) strike out any part of a rep ly for failure to comply with this

section or permit the amendment of a reply, or (

b) strike out a reply for failu re to comply with this

section and order a new reply to be filed within a time that it considers appropriate.

(4) If a notice of appeal is struck out for failure to comply with

section 41 and a new notice of appeal is not filed as and when permitted by the Court, the Court may dismiss the appeal.

(5) If a reply is not filed as required by this

section or is struck out under this

section and a new reply is not filed as ordered by the Court within the time ordered, the Court may dispose of the appeal ex parte or after a hearing on the basis that the allegations of fact contained in the notice of appeal are true. Powers of Court 43(1) On the filing of the material referred to in sections 41 and 42(1), (2) and (3), the matter in respect of which the material is filed is deemed to be an action in the Court.

(2) A fact or statutory provision not set out in the notice of appeal or reply may be pleaded or referred to in any manner and on any terms that the Court may direct.

(3) The Court may (

a) dismiss the appeal, or (

b) allow the appeal and (

i) vacate the assessmen t or disallowance,

Section 44

Chapter F-28.1 FUEL TAX ACT 44 (ii) vary the assessment or disallowance, (iii) restore the assessment or disallowance, (iv) refer the assessment or disallowance back to the Minister for reconsideration, (

v) order the Minister to issue a fuel tax exemption certificate under

section 9, (vi) order the Minister to revoke the cancellation of a fuel t ax exemption certificate or issue a new certificate, or (vii) order the Minister to reg ister the applicant under

section 22 or renew the registration or revoke the cancellation or suspension of the registration.

(4) The Court may, in delivering judgment on an appeal, order payment or repayment of tax, a refund, credit or allowance under

section 14, a rebate under

section 15 and interest, penalties or costs of the appellant or the Minister. 2006 cF-28.1 s43;2022 c4 s6 Practice and procedure 44 Except as provided in the regulations, the practice and procedure of the Court, including the right of appeal and the practice and procedure relating to appeals to the Court of Appeal or the Supreme Court of Canada, apply to every matter deemed to be an action under

section 43, and every judgment and order given or made in each such action may be enforced in the same manner and by the same process as a judgment or order given or made in an action commenced in the Court. Irregularities 45 An assessment or disallowance shall not be vacated or varied on appeal by reason only of an irregularity, informality, omission or error on the part of a person in the observance of a directory provision of this Act.

Documents deemed signed 46 A document purporting to have been executed under or in the course of the administration or enforcement of this Act over the name in writing of the Minister or an official authorized by the Minister to exercise powers or perform duties of the Minister under this Act is deemed to have been signed, made and issued by the Minister or the official unless called into question by the Minister or by a person acting for the Minister or for the Crown.

Section 47

Chapter F-28.1 FUEL TAX ACT 45

Part 3 Investigations, Enforcement and Offences Division 1 Investigations and Enforcement Definition 47 In this Part, “property” includes computer hardware. Authority to enter on land 48 For the purpose of carrying out duties under this Act and the regulations, the Minister or an officer may enter on any land, whether or not that land is enclosed. General powers respecting inspections 49(1) For the purpose of carrying out duties under this Act and the regulations, the Minister or an officer may do all or any of the following: (

a) subject to subsection (4), enter, without a warrant, at an y reasonable time, the following premises for the purpose of conducting an inspection, audit or examination: (

i) any premises used by the person in connection with the refinement, production, importation, exportation, storage, transportation, distribution, purchase, sale, blending, rebranding or marking of fuel; (ii) any premises containing any records or property that relates to the refinement, production, importation, exportation, storage, transportation, distribution, purchase, sale, blending, rebranding or marking of fuel or any other records or property that is required to be kept under this Act or the regulations; (

b) make any inquiries of a person that are or may be relevant to an inspection, audit or examination under this section; (

c) require any person keeping any records or property related to the refinement, production, importation, exportation, storage, transportation, distribution, purchase, sale, blending, rebranding, use or marking of fuel or any other records or property that is required to be kept under this Act or the regulations to provide those records or that property to the Minister or an officer;

Section 50

Chapter F-28.1 FUEL TAX ACT 46 (

d) examine any fuel on the premises, including any fuel contained in the fuel tank of any motor vehicle found on the premises or in any other receptacle, and take samples of that fuel; (

e) use any computer hardware or software to obtain readings o r other information from the engine of a motor vehicle found on the premises.

(2) If any records or property is provided to the Minister or an officer pursuant to subsection (1)(c), the Minister or officer may (

a) examine the records or property, and (

b) remove the records for the purpose of making copies in accordance with

section 54.

(3) For the purpose of producing a readable record from a computer system used by a person to whom a request is made pursuant to subsection (1), the Minister or an officer may use any computer hardware or software in the possession of that person.

(4) The Minister or an officer shall not enter any premises that are a dwelling house except with the consent of the occupant or under the authority of a warrant obtained pursuant to

section 50. 2006 cF-28.1 s49;2015 c21 Sched. 2 s3(20) Warrant 50(1) Where a justice of the peace or judge of the Court of Justice is satisfied by information on oath of the Minister or an officer that there are reasonable grounds to believe that an offence against this Act or the regulations has occurred and that evidence of that offence is likely to be found, the justice of the peace or the judge of the Court of Justice may issue a warrant to authorize the Minister or officer to do all or any of the following: (

a) enter and search any pl ace or premises named in the warrant; (

b) stop and search any motor vehicle described in the warrant ; (

c) seize and remove anything that may be evidence of an offence against this Act or the regulations.

(2) Under the authority of a warrant issued pursuant to subsection (1), the Minister or officer may do all or any of the following: (

a) at any time, enter and sea rch any place or premises named in the warrant;

Section 51

Chapter F-28.1 FUEL TAX ACT 47 (

b) stop and search any motor vehicle described in the warrant ; (

c) open and examine any trunk, box, bag, parcel, closet, cupboard or other receptacle that the Minister or officer finds in the place, premises or motor vehicle; (

d) require the production of and examine any records or property that the Minister or officer believes, on reasonable grounds, may contain information related to an offence against this Act or the regulations; (

e) remove, for the purpose o f making copies in accordance with

section 54, any records examined pursuant to this section; (

f) seize and remove from any place, premises or motor vehicle searched anything that may be evidence of an offence against this Act or the regulations.

(3) Subject to subsection (4), the Minister or officer may exercise all or any of the powers mentioned in subsection (2) without a warrant if (

a) the conditions for obtaining a warrant exist, and (

b) the Minister or officer has reasonable grounds to believe that the delay necessary to obtain a warrant would result (

i) in danger to human life or safety, or (ii) in the loss, removal or destruction of evidence.

(4) The Minister or an officer shall not enter any premises that are a dwelling house without a warrant obtained pursuant to this

section unless the occupant of those premises consents to the entry. 2006 cF-28.1 s50;2008 c32 s14;AR 75/2023 Authority to stop and inspect motor vehicles 51(1) For the purpose of carrying out duties under this Act and the regulations, an officer may, without a warrant, signal or request the operator of a motor vehicle to stop the vehicle to enable the officer to examine its fuel and take a sample of it when the officer has reasonable cause to suspect that the operator or owner of the motor vehicle is not authorized to be in possession of marked fuel or is using marked fuel other than for a prescribed purpose or use or farming operations in Alberta.

(2) The operator of a motor vehicle shall, when signalled or requested by an officer who is readily identifiable as an officer,

Section 52

Chapter F-28.1 FUEL TAX ACT 48 (

a) immediately bring the mo tor vehicle to a safe stop, (

b) immediately provide access to the fuel tank of the motor vehicle or other receptacle on or attached to the motor vehicle where the officer reasonably believes that marked fuel may be located, and (

c) permit the officer to examin e the fuel in the fuel tank of the motor vehicle or in another receptacle on or attached to the motor vehicle and take samples of that fuel. Searches of motor vehicles transporting fuel in bulk 52(1) When requested to do so by an officer, every person transporting fuel in bulk and every operator of a motor vehicle transporting fuel in bulk, other than in the fuel tank of a motor vehicle, shall provide the officer with written proof of (

a) the quantity and type of fuel being transported, (

b) the name and address of the person or persons from whom the fuel was obtained, (

c) the name and address of every person to whom the fuel was delivered or is to be delivered, and (

d) the use or intended use, if known, of the fuel delivered o r to be delivered.

(2) An officer may detain a motor vehicle transporting fuel in bulk, other than fuel in the fuel tank of a motor vehicle, if (

a) the written proof requested under subsection (1) is not provided, or (

b) the officer wishes to verify any written proof provided under subsection (1).

(3) An officer may detain a motor vehicle under subsection (2) until the written proof requested under subsection (1) has been provided and verified to the satisfaction of the officer. Demand for records and property 53(1) For the purpose of carrying out duties under this Act, the Minister or an officer may serve a written demand on any person requiring that person to produce any records or property in that person’s control that relates to the refinement, production, importation, exportation, storage, transportation, distribution, purchase, sale, blending, rebranding, use or marking of fuel or any

Section 53

Chapter F-28.1 FUEL TAX ACT 49 other records or property that is required to be kept under this Act or the regulations within a reasonable period of time stipulated in the demand.

(2) A person on whom a written demand is served pursuant to this

section shall produce the records or property mentioned in the written demand within the time specified in the demand.

(3) The Minister or an officer may inspect and examine any records or property produced pursuant to a written demand served pursuant to subsection (1) and remove the records for the purpose of making copies in accordance with

section 54.

(4) If a person is served with a written demand under this

section and the person does not comply with the demand, the Minister or an officer may apply to the Court for an order directing the person to comply with the demand.

(5) Repealed 2009 c53 s68.

(6) On the filing of an application with the clerk of the Court, the Court may, if it considers it necessary in the circumstances, hear an interim application on 2 days’ notice and make an interim order granting any relief that the Court considers appropriate pending the determination of the application.

(7) An interim order under subsection (6) may be made ex parte if the Court considers it appropriate in the circumstances.

(8) On hearing an application, the Court may do one or more of the following: (

a) direct the person to produce the records or property where the Court is satisfied that (

i) the records or property demanded is in the possession of or under the control of the person, and (ii) the records or property demanded is relevant to the administration or enforcement of this Act or the regulations; (

b) make its order subject to any terms or conditions that the Court considers appropriate in the circumstances; (

c) award costs in respect of the matter. 2006 cF-28.1 s53;2009 c53 s68;2015 c21 Sched. 2 s3(21)

Section 54

Chapter F-28.1 FUEL TAX ACT 50 Copies of records 54(1) Where any records are removed pursuant to

section 49, 50 or 53, the Minister or officer may make copies of those records.

(2) The Minister or officer shall (

a) make those copies with reasonable dispatch, and (

b) promptly return the or iginals of the records to (

i) the place they were removed from, or (ii) any other place that may be agreed to by the Minister or officer and the person who produced them or from whom they were seized.

(3) A record certified by the Minister or an officer to be a copy made pursuant to this

section (

a) is admissible in evidence w ithout proof of the office or signature of the person purporting to have issued the certificate, and (

b) has the same probative fo rce as the original record. Hindering Minister or officer 55(1) No person shall hinder, molest or interfere with the Minister doing anything that the Minister is authorized to do by or pursuant to

section 48, 49, 50 or 53 or attempt to prevent the Minister doing that thing and, notwithstanding any other law to the contrary, a person shall, unless the person is unable to do so, do everything the person is required to do pursuant to

section 48, 49, 50 or 53.

(2) No person shall hinder, molest or interfere with any officer doing anything that the officer is authorized to do by or pursuant to

section 48, 49, 50, 51, 52 or 53 or prevent or attempt to prevent any officer doing that thing and, notwithstanding any other law to the contrary, a person shall, unless the person is unable to do so, do everything the person is required to do by or pursuant to

section 48, 49, 50, 51, 52 or 53. Division 2 Offences Offences and penalties re recipients 56 A recipient other than a consumer who contravenes

section 4, 5, 6, 12, 15.1(3), 21 or 22 is guilty of an offence and liable

Section 57

Chapter F-28.1 FUEL TAX ACT 51 (

a) for a first offence, to a fine of not more than $10 000 or to a term of imprisonment of not more than 6 months or to both a fine and imprisonment, and (

b) for a subsequent offence, to a fine of not more than $25 0 00 or to a term of imprisonment of not more than one year or to both a fine and imprisonment. 2006 cF-28 s56;2022 c19 s6 Offences and penalties re vendors 57 A vendor who contravenes

section 10 or 18(1) is guilty of an offence and liable (

a) for a first offence, to a fine of not more than $10 000 or to a term of imprisonment of not more than 6 months or to both a fine and imprisonment, and (

b) for a subsequent offence, to a fine of not more than $25 0 00 or to a term of imprisonment of not more than one year or to both a fine and imprisonment. 2006 cF-28.1 s57;2022 c4 s6 Offences and penalties re consumers 58 A consumer who contravenes

section 4, 5, 6, 12, 17, 19 or 20 is guilty of an offence and liable (

a) for a first offence, to a fine of not more than $1000, and (

b) for a subsequent offence, to a fine of not more than $5000 or to a term of imprisonment of not more than 6 months or to both a fine and imprisonment. 2006 cF-28.1 s58;2022 c4 s6 Offences and penalties re registered owners of electric vehicles 58.1 A registered owner who contravenes

section 22.2 is guilty of an offence and liable, (

a) for a first offence, to a fine of not more than $1000, and (

b) for a subsequent offence, to a fine of not more than $5000 , to a term of imprisonment of not more than 6 months or to both a fine and imprisonment. 2024 c15 s6 Offences re documents and records 59 A person who (

a) makes, participates in, ass ents to or acquiesces in the making of false or deceptive statements in an application,

Section 60

Chapter F-28.1 FUEL TAX ACT 52 return, statement, record, report or document delivered or made under this Act or the regulations, (

b) destroys, alters, mutilates or disposes of the records of a person required to keep records under this Act or the regulations, (

c) makes or assents to or acqu iesces in the making of false or deceptive entries or omits or assents to or acquiesces in the omitting of material particulars in the records of a person required to keep records under this Act or the regulations, (

d) wilfully evades or attempts to evade compliance with this Act or the regulations, or (

e) conspires with any person to commit an offence described in clauses (

a) to (

d) is guilty of an offence and, in addition to any penalty otherwise provided for by this Act, is liable to a fine of not more than 300% of the tax evaded or sought to be evaded, the difference between the amount that should have been remitted and the amount remitted, or the refund, credit, allowance or rebate obtained or sought to be obtained, or to that fine and a term of imprisonment of not more than 2 years. 2006 cF-28.1 s59;2022 c4 s6 Failure to file returns or maintain records 60(1) A person who fails to submit a return or report or to provide or produce information or a document as and when required by this Act or the regulations is guilty of an offence and liable to a fine of $50 for each day of default.

(2) A person who fails to maintain records and books of account when required by the Minister to do so under

section 69(

a) is guilty of an offence and liable to a fine of $50 for each day from the day the person receives notification of the requirement to the day the person complies with the requirement. General offences and penalties 61(1) A person other than a consumer who contravenes

section 17 or 20 is guilty of an offence and liable (

a) for a first offence, to a fine of not more than $10 000 or to a term of imprisonment of not more than 6 months or to both a fine and imprisonment, and

Section 61.1

Chapter F-28.1 FUEL TAX ACT 53 (

b) for a subsequent offence, to a fine of not more than $25 0 00 or to a term of imprisonment of not more than one year or to both a fine and imprisonment.

(2) A person who contravenes a provision of this Act or the regulations for which a penalty is not otherwise provided is guilty of an offence and liable (

a) for a first offence, to a fine of not more than $1000 or t o a term of imprisonment of not more than one month or to both a fine and imprisonment, and (

b) for a subsequent offence, to a fine of not more than $5000 or to a term of imprisonment of not more than 6 months or to both a fine and imprisonment. Offence exemption 61.1 Without limiting any rule of law relating to the immunity of the Crown, sections 56 to 61 do not apply to the carrying out of powers and duties in the course of investigations or undercover operations related to the enforcement of this Act by a person who, at the time of the contravention of any of sections 56 to 61, is (

a) an employee of the Crown under the Minister’s administration, or (

b) an officer. 2015 c21 Sched. 2 s3(22)

Part 4 Administrative Provisions and Regulations Records 62(1) Every person who is required to be registered under

section 22 shall keep records in accordance with the regulations.

(2) Subject to subsections (3) and (4), a record must be retained for 6 years from the end of the calendar year in which the record was created.

(3) A person referred to in subsection (1) may apply to the Minister for permission to destroy a record before the 6-year period has elapsed.

(4) The Minister may before the end of the 6-year period require a person referred to in subsection (1) to retain a record for a further period as specified by the Minister.

Section 63

Chapter F-28.1 FUEL TAX ACT 54 Communication of information 63(0.1) Except as authorized by this section, no person shall (

a) knowingly communicate, or knowingly allow to be communicated, to any person information collected under this Act, (

b) knowingly allow any pe rson to have access to any information collected under this Act, or (

c) knowingly use any informa tion collected under this Act otherwise than for the purpose for which it was provided under this section. (0.2) Subsection (0.1) applies whether the information is communicated (

a) directly or indirectly by the inspection, copying or givin g possession of a tax record, (

b) by the direct or indirect use of the information, or (

c) by any other method. (0.3) Subsection (0.1) does not apply in respect of (

a) criminal proceedings, either by indictment or on

summary conviction, that have been commenced by the laying of an information or the preferring of an indictment under

an Act of the Parliament of Canada, (

b) proceedings under the Provincial Offences Procedure Act, or (

c) any legal proceedings relating to the administration or enforcement of this Act or any other Act of Alberta that provides for the imposition or collection of a tax.

(1) Information collected under this Act may be disclosed to a person employed or engaged by (

a) the Government of Canada, (

b) the government of a province or territory, or (

c) the government of any other jurisdiction in the administration or enforcement of a taxation statute of Canada or of that province, territory or other jurisdiction if the information is to be used solely for the purposes of administering or enforcing

Section 63

Chapter F-28.1 FUEL TAX ACT 55 the taxation statute and the Government of Canada or government of that province, territory or other jurisdiction supplies the Government of Alberta with similar information under an agreement or arrangement.

(1.1) Information collected under this Act may be disclosed to (

a) the Minister responsible for the Emissions Management and Climate Resilience Act for the purposes of administering or enforcing that Act, (

b) the Minister responsible for the Traffic Safety Act for the purposes of administering or enforcing Alberta’s participation in the International Registration Plan or another agreement under the Traffic Safety Act between the Government of Alberta and another jurisdiction governing the registration of commercial vehicles, (b.1) the Minister responsible for the Traffic Safety Act or the Registrar for the purpose of administering or enforcing

Part 1, Division 3, (

c) the Minister responsible for the Mines and Minerals Act for the purposes of administering or enforcing that Act, (

d) a person employed or engaged by the Government of Alberta if the information is to be used solely for the purposes of administering this Act or any other taxation statute of Alberta, or (

e) the person in respect of wh om the information was received or any other person if the person in respect of whom the information was received authorizes in writing its release.

(1.2) Repealed 2019 c1 s5.

(1.3) The Registrar may disclose personal driving and motor vehicle information within the meaning of

section 8 of the Traffic Safety Act to the Minister for the purposes of administering or enforcing

Part 1, Division 3 of this Act.

(2) No person to whom information is disclosed under subsection (1) or (1.1) shall further disclose or use that information for any purpose other than the purpose for which it was disclosed to that person.

(3) Notwithstanding subsection (2), a person may communicate information to any person engaged or employed in the investigation or prosecution of offences under the Criminal Code (Canada) solely for the purpose of investigating and prosecuting an offence.

Section 64

Chapter F-28.1 FUEL TAX ACT 56

(4) The Minister may, in accordance with the regulations, disclose information about a registrant or other person where the information is required by the person to whom it is disclosed (

a) for the purpose of comp lying with this Act or the regulations, or (

b) to determine if the registr ant or other person is complying with this Act or the regulations.

(5) The Minister may, in accordance with the regulations, publish the following information, about a registrant: (

a) the name of the registrant; (

b) the address of the registrant; (

c) the type of registration; (

d) any other prescribed information.

(6) The Minister or the Minister responsible for the Emissions Management and Climate Resilience Act or any regulation under that Act may collect and use information as necessary for the purpose of formulating or analyzing tax, fiscal, enforcement, climate change or renewable fuels standard policy.

(6.1) The Minister may publish or disclose to any person for any purpose information collected under this Act that (

a) is readily available, (

b) is in a summarized or statistical form, and (

c) cannot, directly or indirectly, be associated with or identify a particular person.

(7) For the purposes of this section, “information” includes personal information. 2006 cF-28.1 s63;2010 c18 s7;2016 cC-16.9 s81;2019 c1 s5; 2019 c16 s7;2022 c4 s6;2024 c15 s6 Security for amounts owing 64(1) The Minister may, if the Minister considers it advisable in a particular case, accept security for payment of debts due to the Crown under this Act by way of mortgage or other charge on, or a security interest of any kind under the Personal Property Security Act on, property of the person liable for the debt or any other person or by way of guarantee from other persons.

Section 65

Chapter F-28.1 FUEL TAX ACT 57

(2) If a person who has furnished security under subsection (1) requests in writing that the Minister surrender the security, the Minister may surrender the security to the extent that the value of the security exceeds the aggregate of amounts payable under this Act by that person at that time.

Service 65 Where a notice or other document is to be served on or is to be sent or given to a person by the Minister or an officer under this Act, the notice or document may be served on or sent or given to the person by personal service, fax or other form of electronic transmission, registered or regular mail or any other method specified in the regulations. 2006 cF-28.1 s65;2015 c21 Sched. 2 s3(23) Date notice or document mailed or sent 65.1 For the purposes of this Act, where a notice or other document is mailed or sent by fax or other form of electronic transmission, it is presumed to be mailed or sent, as the case may be, on the date of that notice or other document. 2015 c21 Sched. 2 s3(24) Electronic notice sent 65.2(1) For the purposes of this Act, if a notice or other communication in respect of a person is made available in electronic format such that it can be read or perceived by a person or a computer system or other similar device, the notice or other communication is presumed to be sent to the person and received by the person on the date that an electronic message is sent, to the electronic address most recently provided before that date by the person to the Minister for the purposes of this subsection, informing the person that a notice or other communication requiring the person’s immediate attention is available in the person’s secure electronic account.

(2) For the purposes of subsection (1), a notice or other communication is considered to be made available if it is posted by the Minister in the person’s secure electronic account and the person has authorized that notices or other communications may be made available in that manner and has not, before the date that the electronic message is sent, revoked that authorization in a manner specified by the Minister. 2015 c21 Sched. 2 s3(24) Limitation on prosecution 66 A prosecution for an offence under this Act or the regulations may be commenced within 4 years from the date of the contravention, but not afterwards.

Section 67

Chapter F-28.1 FUEL TAX ACT 58 Limitations Act 67 The Limitations Act does not apply to the Crown with respect to any matter arising under this Act. Certificates as evidence 68 In a prosecution for an offence under this Act or the regulations, (

a) a certificate of t he Minister or a person lawfully acting on the Minister’s behalf stating that the defendant is or is not registered under this Act, or was or was not so registered at a time or during a period of time specified in it, (

b) a certificate of any perso n designated or appointed by the Minister stating the results of the examination of any substance referred to in the certificate and stating one or more of the following: (

i) that the substance is or is not a fuel, (ii) if the substance is a fuel, the type of fuel, (iii) if the substance is a fuel , that the fuel is or is not marked fuel, (iv) that the substance does or does not contain a colouring matter or identifying substance authorized to be used under the regulations, o r (

c) a certificate of t he Minister stating that a person named in the certificate is an officer for the purposes of this Act, shall be admitted in evidence as proof, in the absence of evidence to the contrary, of the matters stated in it without any proof that the certificate was signed by the person purporting to sign it or of the appointment of the person signing it. 2006 cF-28.1 s68;2009 cA-31.7 s17;2010 c18 s8 Powers of Minister 69 The Minister may (

a) require any person , in a particular case, (

i) to keep any record in the manner and place required by the Minister, (ii) to make any return or report,

Section 70

Chapter F-28.1 FUEL TAX ACT 59 (iii) to comply with a specifi ed method of accounting, or (iv) to make or reconcile an inventory of fuel as of a specified time, for a purpose related to the a dministration of this Act or the regulations; (

b) establish or approve the form of any agreement or other document or form used in the administration of this Act; (

c) extend the time for making a report or return under this A ct; (c.1) extend the time for making an application for a refund o r rebate under

Part 1, Division 3; (

d) designate a fuel distri bution facility as a terminal; (

e) enter into agreements with the government of any jurisdiction inside or outside Canada, or with any other person, with respect to the administration and enforcement of this Act or any fuel tax legislation in any other jurisdiction, including, without limitation, agreements with respect to the collection of taxes under this Act or similar taxes imposed by other jurisdictions and the determination of fuel used in a jurisdiction; (

f) enter into the International Fuel Tax Agreement. 2006 cF-28.1 s69;2024 c15 s6 Waiver or cancellation of penalties or interest 70 Notwithstanding the Financial Administration Act, the Minister may waive or cancel all or any portion of any penalty or interest payable under this Act by a person, or refund all or any portion of any penalty or interest paid under this Act by a person, (

a) at any time, if the waiver is in response to an application made by the person within the time set out in clause (b), or (

b) in any other case, on or before 4 years from the end of th e calendar year in which a penalty or interest is assessed against the person. 2006 cF-28.1 s70;2017 c15 s3;2022 c4 s6 Regulations 71(1) The Lieutenant Governor in Council may make regulations (

a) defining words or expressions to be defined by the regulations, and any other word or expression used in this Act but not defined in this Act;

Section 71

Chapter F-28.1 FUEL TAX ACT 60 (

b) excluding any substance from the definition of fuel in

section 1(n); (

c) prescribing substances for the purpose of

section 1(q); (

d) prescribing circumstances under which no tax is payable under

section 4(3) or 6(3); (

e) respecting the manner in wh ich or the basis on which the use of locomotive fuel in Alberta is calculated; (

f) respecting the remittance of tax under this Act; (

g) exempting any person or clas s of persons from the payment of tax imposed by this Act subject to any terms set out in the regulations; (

h) prescribing the types of evidence of exemption or partial exemption for the purpose of sections 8 and 18; (

i) prescribing purposes or uses for which tax-exempt fuel may be used; (

j) respecting the possession of marked fuel; (

k) respecting fuel tax exe mption certificates, including, without limitation, regulations respecting (

i) applications for a fuel tax exemption certificate, (ii) the types of fuel tax exe mption certificates that may be issued, and (iii) the cancellation of a fuel tax exemption certificate; (

l) respecting the circumstances in which tax-exempt fuel must be marked fuel; ( l . 1 ) respecting oil price tax rate adjustments, including, without limitation, regulations respecting (

i) how the market price of oil is to be determined for the purposes of

section 11(2), (ii) the range of market prices of oil at and time periods during which an oil price tax rate adjustment applies, (iii) the amount of an oil pr ice tax rate adjustment, and

Section 71

Chapter F-28.1 FUEL TAX ACT 61 (iv) the types of fuel to which an oil price tax rate adjustment applies; (

m) prescribing activities for the purpose of

section 12(2)(h); (

n) respecting refunds, credits and allowances under

section 1 4 including, without limitation, regulations respecting applications for refunds, credits or allowances; (

o) respecting rebates under

section 15, including, without limitation, regulations respecting applications for rebates; (p)-(

r) repealed 2022 c4 s6; (

s) respecting the colouring an d identifying of fuel as marked fuel; (

t) respecting the accounting fo r the receipt, possession and disposition of marked fuel under

section 21; (

u) respecting registrations under

section 22, including, without limitation, regulations respecting applications for registrations; (u.1) respecting the tax payable under

Part 1, Division 3, including, without limitation, regulations (

i) further defining “electri c vehicle” or “registration period”, (ii) respecting the calcu lation of tax payable, (iii) respecting the time a t which tax is payable, (iv) respecting the tax payable in the circumstances described in

section 22.2(6), (

v) prescribing criteria for the purposes of

section 22.5(1)(

c) including types of vehicles, uses or owners, (vi) respecting the refund of tax by the Registrar or the Minister, (vii) respecting the rebate o f tax by the Minister, and (viii) respecting the application of any provision of this Act , with or without modification, to the tax payable or the refund or rebate of the tax;

Section 71

Chapter F-28.1 FUEL TAX ACT 62 (

v) requiring security bonds, bank guarantees or other financi al arrangements to be furnished or made by any person who remits tax pursuant to this Act and prescribing the form and amount of the bonds, guarantees or other financial arrangements; (

w) respecting the form and contents of waivers under sections 23 and 24; (

x) prescribing the rate of int erest and the manner of calculation of interest payable for the purpose of

section 28; (

y) respecting the delegation of duties for the purpose of sec tion 37; (

z) respecting records and prop erty to be kept under this Act, including, without limitation, regulations respecting the manner and place where records and property are to be kept; (aa) respecting certificates to be issued under this Act; (bb) respecting the disclosure and publishing of information f or the purposes of

section 63; (cc) respecting returns and repo rts to be made and submitted to the Minister, including the persons required to make them; (dd) respecting the practice an d procedures of the Court in respect of proceedings under this Act; (ee) respecting the service of notices and documents under this Act; (ff) prescribing any other matter or thing required or authori zed by this Act to be prescribed by regulation; (gg) respecting any other matter or thing the Lieutenant Governor in Council considers necessary or expedient to carry out the intent of this Act.

(2) The Minister may make regulations (

a) respecting forms for the purposes of this Act; (

b) prescribing fees for any applications, services or other matters under this Act.

(3) A regulation made under this Act is, if it so provides, effective with reference to a period before it was made. 2006 cF-28.1 s71;2015 c21 Sched. 2 s3(25);2022 c4 s6; 2022 c19 s6;2024 c15 s6

Section 72

Chapter F-28.1 FUEL TAX ACT 63

Part 5 Transitional Provisions, Consequential Amendments, Repeal and Coming into Force Transitional provisions 72(1) In this

section and

section 73, “former Act” means the Fuel Tax Act, RSA 2000 cF-28.

(2) Any registration issued or renewed under

section 4 of the former Act as that Act existed on the day before the coming into force of this Act is deemed to be issued under this Act and may be dealt with by the Minister as if it were issued under this Act.

(3) Any proceedings with respect to an assessment made under the former Act that are not fully disposed of before the coming into force of this

section shall be dealt with and disposed of under the former Act. Transitional regulations 73 The Lieutenant Governor in Council may make regulations (

a) respecting the transition of any matter from the former Act to this Act; (

b) to deal with any difficulty or impossibility resulting from the transition from the former Act to this Act. 74 (This

section amends the Highways Development and Protection Act. The amendment has been incorporated into that Act.) Repeal 75(1) The Fuel Tax Act, RSA 2000 cF-28, is repealed.

(2) Section 3(

a) of the Fuel Tax Amendment Act, 2004 is repealed. Coming into force 76 This Act comes into force on Proclamation. (NOTE: Proclaimed in force April 1, 2007.)

Printed on Recycled Paper *9780779853250*

Document details

Collection	Alberta — Consolidated Statutes
Citation	RSA 2000 cF-28.1
Type	statute
Volume / chapter	RSA 2000 cF-28.1
Language	en
Format	pdf
Source	PROVINCIAL
Identifier	53d15f2ed1827e43b2b6482f78aa11bc209fd826

Source file is stored in the law ingest library (pdf).