The Alberta government has filed its legal arguments ahead of its appeal of the impending federal carbon tax. 

Court documents registered at the provincial Court of Appeal on Friday argue Ottawa is overreaching its constitutional authority, calling the tax an "unwarranted and unprincipled intrusion intro provincial jurisdiction." 

"We don't need Ottawa and the Trudeau Liberals coming in and telling us how to do this," said Alberta Justice Minister Doug Schweitzer. "We do it. We do it well. We're the best in the world at doing it, and we're going to make sure the world knows that in this court case."

Saskatchewan, Ontario and New Brunswick have all expressed opposition to the tax.

The opposition NDP has expressed skepticism that Alberta's challenge will be successful, noting repeated judicial rulings to the contrary. 

Political observers say winning in court may not be the premier's end game. 

"This isn’t necessarily about winning a legal battle. This is a political battle, not a legal battle," said Duane Bratt a political scientist at Mount Royal University. 

Bratt says challenging the carbon tax was a key part of Jason Kenney's election campaign. 

"It is a good political move," he said. "We'll have to see about the legal strategy.

The federal carbon tax will come into effect in Alberta on Jan. 1, 2020. 

With files from the Timm Bruch and the Canadian Press