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Tax Exempt Fuel User (TEFU) and other eligible consumers Consumers may purchase marked fuel (gasoline or diesel) for use in unlicensed equipment or for residential heating by providing the fuel seller a valid TEFU certificate at the time of purchase.
Marked fuel is diesel or gasoline fuel coloured to a concentration of 14 parts per million of red dye. This fuel is partially tax exempt to eligible consumers. The fuel tax rate on marked fuel is 4 cents per litre, which is 9 cents per litre lower than the 13 cents per litre on clear fuel.
Albertans also benefit from having no provincial sales tax on gasoline. But Alberta pump prices do include a 10-cent-per-litre federal fuel tax, the five per cent GST and 14.31 cents for the federal carbon tax, which Smith and other conservative leaders have long fought against.
Status Card tax exemptions in BC are for motor fuel and carbon taxes, tobacco taxes, provincial sales taxes (PST), and Goods and Services taxes (GST) when First Nations purchase fuel, tobacco, and goods on-reserve. Retailers in BC receive refunds on fuel and tobacco taxes.
The Alberta Indian Tax Exemption (AITE) program consists of: An exemption from taxes and levies for eligible consumers and bands at the time of purchase on: fuel products purchased on reserve in Alberta or delivered to reserve. tobacco products purchased on reserve in Alberta.
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