NOTICE: Carbon Levy Exemption Certificate
The Climate Leadership Act is in effect January 1, 2017. This Act requires consumers to pay a carbon levy on fuel, however eligible farmers are exempt from the carbon levy for certain farm fuels.
Marked fuels used by farmers in farming operations (diesel, gasoline) are exempt from the carbon levy. The carbon levy will apply to propane, aviation fuel and heating fuel.
Your current registration number for the Alberta Farm Fuel Benefit (AFFB) Program under the Fuel Tax Act for your Alberta Farm Fuel Tax Exemption Certificate is also your Carbon Levy Exemption Certificate under the Climate Leadership Act.
This means your registration number is your approval number for both the Alberta Farm Fuel Tax Exemption and the Carbon Levy Exemption.
For more information on the carbon levy and the Climate Leadership Act, see the Government of Alberta’s Climate Leadership website.
Questions about the administration of the carbon levy can be emailed to TRA.CarbonLevy@gov.ab.ca.
Alberta Farm Fuel Benefit (AFFB)
The Alberta Farm Fuel Benefit Program allows eligible producers to receive a 9-cent-per-litre provincial fuel tax exemption on the purchase of dyed gasoline and diesel.
Eligible Alberta producers are fully exempt from the provincial tax on propane and aviation fuel used for farming purposes.
To obtain more information on AFFB Program click here.
To qualify for the benefit, producers must:
- be actively and directly farming by controlling farming assets and making the day-to-day management decisions;
- have annual farm commodity production worth at least $10,000 or $5,000 - $9,999 if the only other significant sources of income are Canada Pension Plan or Old Age Security.
Eligibility must be renewed every three years.
Alberta Agriculture and Forestry is the contact for the AFFB Renewal Process.
Personalized Renewal packages are mailed to Registrants the first week of December each year.
Registrants have until the end of February of the following year to return their completed Renewal form.
Obtaining a New AFFB Registration Number:
To apply for an AFFB Registration Number, click here for an application form
In order to complete the AFFB registration application please refer to the instructions page attached to the downloadable application.
If you qualify, Agriculture and Forestry (AF) will issue you a registration number. Your registration number is your approval number for both the Alberta Farm Fuel Tax Exemption Certificate and the Carbon Levy Exemption Certificate.
Applications can be submitted by email, fax or mail.
Toll free within Alberta: dial 310-0000, then 780-427-5921
780-422-9167 - Monday to Friday, 8:15 a.m. to 4:30 p.m.
Toll free within Alberta: dial 310-0000, then 780-422-9167
Agriculture and Forestry
201, J.G. O’Donoghue Building
Edmonton, Alberta T6H 5T6