On June 3, 2019, Alberta's United Conservative Party
government passed Bill 1 – An Act to Repeal the Carbon Tax
(the Repeal Act). The Repeal Act received royal assent today, and
is expected to be proclaimed imminently. Upon coming into force,
the Repeal Act repeals the Climate Leadership Act,1
which enabled provincial carbon levies under the former NDP
government. As a result of the Repeal Act, fuel purchasers will no
longer be charged a provincial levy at the time of sale, and
sellers and distributors will no longer be required to remit levies
to the provincial government. However, this does not mean that
Alberta is free from carbon tax. Alberta will soon become one of
the federal backstop provinces. Albertans need to understand the
federal carbon tax requirements, compliance methods and potential
impacts resulting from the change in carbon regime.