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The International Fuel Tax Agreement (IFTA) is an agreement among the 10 provinces in Canada and 48 states in the United States of America that simplifies the reporting by interjurisdictional carriers (IJCs) of motor fuel use taxes. Under IFTA, IJCs are required to account for and remit to jurisdictions based on the fuel consumed and the proportion of distance travelled in each jurisdiction. If you qualify for IFTA registration but choose not to participate in the program, you must obtain single trip permit(s) to travel interjurisdictionally, prior to travel. If you travel through jurisdictions which are not members of IFTA, you must satisfy any motor fuel use taxes in accordance with the laws of those non-IFTA jurisdictions.
Recreational vehicles, regardless of weight or axle configuration, when not used in connection with any business endeavour, are not considered qualified motor vehicles. Light trucks and vans with a gross vehicle or registered gross weight (including trailer weight, if any) equal to or below 11,797 kg (26,000 pounds) are not required to register under IFTA, even if they are being used for commercial transportation of goods or passengers inside and outside Ontario.
Uniformed ministry inspectors are designated Provincial Offenses Officers who monitor interjurisdictional traffic for compliance with registration requirements under IFTA. Infractions carry a fines and provide audit leads for the ministry and other jurisdictions. Inspectors may also sample the fuel tanks of diesel vehicles to identify operators who may be avoiding fuel tax of 14.3 cents per litre by using coloured fuel, or similar tax-exempt fuel, to power their vehicle. Coloured fuel violations carry a fine and will also result in an assessment of any fuel tax evaded in the previous four years, plus penalty and interest. To apply for your IFTA licence and decals, submit a completed Application for IFTA Registration and the required decal fee payment ($10 per set) to our office.
The application asks for basic information about your business, your interjurisdictional operation and the number of decals you need during the licence year.
Failure to provide the required information or the decal fee payment may result in a delay in processing your application.
If you have an agent who will be acting on your behalf to deal with the ministry regarding your IFTA account, you must complete section 'K' of the application, Authorizing a Representative. If you change your address, the legal name of your business, the nature of your business, or terminate your business, you must notify the ministry immediately. Note: If your licence is currently under revocation in another IFTA member jurisdiction, you will not be eligible to register in Ontario. If you are based in an IFTA jurisdiction outside Ontario, a valid IFTA licence and decals issued from your base jurisdiction will meet Ontario's fuel use tax licensing requirements. The ministry will issue a single IFTA licence for your fleet of vehicles, valid for one calendar year (January 1 through December 31). If you are found operating a qualified motor vehicle without an IFTA licence or without a valid trip permit, you will receive a fine and will be required to purchase a trip permit. When you renew your credentials, you may operate with the new IFTA decals and licence up to one month (December 1st) prior to the effective date shown on the credentials. If you do not display the IFTA decals properly, you may receive a fine and will be required to purchase a single trip permit. During the registration year, you may purchase decals for any qualified motor vehicle added to your fleet by submitting the Request for Additional Decals form that you received with your IFTA credentials. You may renew your licence online through your ONT‑TAXS account, in person at the Oshawa Tax Information Centre or by returning the completed application with your decal fee payment by mail to the ministry. Your renewal licence and decals will be issued after your account has been screened for compliance with all Ontario IFTA requirements. If you are renewing your IFTA licence and decals, you are allowed a two-month grace period to display the renewed IFTA licence and decals (credentials).
Under IFTA, there may be situations where IJCs are under contract agreements or lease agreements. In the case of a long term motor vehicle lease, the lessee is responsible for reporting and paying the fuel use tax. In the case of short term leases, the lessor (independent contractor, agent or service representative) reports and pays all fuel taxes. In the case of long term leases, the lessee is responsible for reporting and paying fuel tax unless a written contract stipulates that the lessor (independent contractor, agent or service representative) will be responsible. Household Goods Carriers (commonly known as 'moving companies') have separate rules from the above when under intermittent leases. Bus companies are required to report and pay fuel tax just as any other IJC based in Ontario. The ministry will send an IFTA QuarterlyTax Return to you at least 30 days before each due date or you may file your returns through your ONT‑TAXS account.
If you need to correct a prior IFTA Quarterly Tax Return, please contact the ministry for a blank return for that reporting period. Receive a Confirmation Number and either select Proceed to Payment to make a payment or select Ok if no tax is due. IFTA Quarterly Tax Returns must be postmarked or hand delivered by the due date shown on the top of every fuel tax return.
If your IFTA Quarterly Tax Return is late or full payment is not received, you will be subject to penalty and interest provisions. The IFTA Quarterly Tax Return can be filed for one or multiple fuel types used to power your qualified motor vehicle(s). Once you obtain decals and put them on your qualified motor vehicle(s), you are required to report all travel of the vehicle(s) on your IFTA Quarterly Tax Return for as long as the IFTA decals are in effect. If you do not receive your IFTA Quarterly Tax Return, it remains your responsibility to file a return by the due date. Note: You must file a complete IFTA Quarterly Tax Return each quarter even if you did not operate your vehicles in any IFTA jurisdiction or purchase any taxable fuel during the quarter.
IFTA Quarterly Tax Returns are pre‑addressed using information provided in the completed Application for IFTA Registration.
Prior approval is required if you use self-created or software-produced versions of the IFTA schedules which must provide a facsimile of the IFTA schedule. IFTA requires that you report both total kilometres and taxable kilometres when filing IFTA Quarterly Tax Returns.
Non-taxable distance, which includes vehicle exemptions and distance exemptions, is allowed when your vehicle(s) qualify for an exemption that is provided by an IFTA jurisdiction.
On your IFTA Quarterly Tax Return, you must report all fuel placed in the supply tank of your qualified motor vehicles as taxable.
To claim a refund, you must submit your claim directly to each jurisdiction for tax paid on tax exempt fuel. To see all distance, vehicle and fuel exemptions for each jurisdiction, refer to the Exemption Database on the IFTA website.
Note: Refund claims submitted to Ontario by IFTA licensed carriers are limited by the proportion of distance travelled in Ontario to the total distance travelled during the claim period, whether or not the claimant has purchased fuel in Ontario.
To claim a biodiesel refund for prior periods, IFTA licensed carriers are required to submit an Application for Refund and a Calculation Worksheet showing the calculations used to determine the amount of biodiesel consumed. You may be eligible to claim a tax refund for power take-off equipment for fuel used to operate auxiliary equipment for power take-off purposes (PTO) by your licensed vehicle. Do not claim a PTO refund on the regular IFTA Quarterly Tax Returns as you must obtain the appropriate forms from the ministry.


When completing your IFTA Quarterly Tax Return, calculate your net tax due or credit claimed by netting the tax due andcredit amounts calculated for each jurisdiction in which you travelled for the reporting period. The IFTA Tax Rates form included with your return lists the current tax rates and surcharge rates for each IFTA member jurisdiction for that reporting quarter. The tax rates chart provided by Ontario have been converted from American currency and miles to Canadian currency and a kilometre measurement. All tax payments should be made by cheque or money order payable to the Minister of Finance and remitted to the address noted under contact details at the end of this document. If cheques are returned by any financial institution, the ministry may assess a non‑negotiable cheque fee and will hold any refund or will use the refund amount to cover the returned cheque until full payment is received.
If you fail to file a complete IFTA Quarterly Tax Return, you will be subject to a penalty. Failure to pay the fuel taxes assessed by the due date will result in interest and penalty, and your licence may be revoked.
The interest rate is based on the Canadian Federal Treasury Bills rate, plus 2 per cent, adjusted every quarter. Example: If you file your fuel tax return with a full tax payment on August 10, which is 10 days after the due date of July 31, you will be assessed a penalty and interest as shown below.
If you fail to file your fuel tax return(s), the ministry will estimate your tax liability for each member jurisdiction based upon the information available to the ministry. In these circumstances, it is your responsibility to prove that the ministry's assessment is incorrect. The ministry may also require you to post security through a bond if you fail to file IFTA Quarterly Tax Returns. You may cancel your IFTA licence when you are no longer operating qualified motor vehicles interjurisdictionally or you prefer to acquire single trip permits for interjurisdictional travel.
The ministry may cancel your IFTA account if you choose not to renew your IFTA licence or you report no interjurisdictional operations over the last two quarters of the year. To reactivate your cancelled account, submit a new application form to the ministry along with the required decal fee, and include your cancelled IFTA account number. A licence may also be revoked for an outstanding audit assessment or for failure to comply with any other requirements. For any interjurisdictional travel made while your licence is revoked, you must obtain single trip permits for each trip and for each jurisdiction, including Ontario, prior to travel.
To reinstate your revoked IFTA licence, you must satisfy the requirements which resulted in the revocation and make all required payments. You will be required to complete a new application and pay the required decal fees to reactivate your account. You may also be required to post a bond if a cheque is returned by your banking institution, or to reinstate an account that has been previously revoked. You must maintain records to prove that the information reported on your fuel tax return is accurate. Keep a complete record of all fuel purchased, received, and used in the operation of your vehicles. Keep a copy of the contract agreement indicating the party responsible for reporting and paying the motor fuel use taxes.
Acceptable fuel receipts include an invoice, credit card receipt, automated vendor‑generated invoices or transaction listings.
If you own, lease or control a bulk storage facility, you may obtain credit for any tax paid on the fuel withdrawn from that storage facility and placed into the fuel tank of a qualified motor vehicle. All invoices for bulk fuel purchases must be kept and your records must distinguish between fuel placed in qualified motor vehicles and non‑qualified motor vehicles (such as cars, pickup trucks, small trucks, recreation vehicles or non-highway vehicles such as construction equipment and unlicenced farm vehicles) and third party sales. A record should be maintained identifying IFTA decals assigned to each IFTA qualified unit.
Keep appropriate records to support non‑taxable distance travelled which you have claimed on your IFTA Quarterly Tax Return. Tax audits for all fuel types will be conducted by Ontario auditors on behalf of Ontario and all IFTA member jurisdictions in which your qualified motor vehicles travelled.
When you are selected for an audit, the ministry will contact you in advance to schedule the audit at a mutually convenient time. If you do not keep your records in Ontario and the ministry must send its auditor to another jurisdiction, you will be required to pay all travel expenses connected with your audit. At the beginning of the audit, the auditor will meet with you to discuss such topics as your operation, audit procedures, records to be examined and the ministry's sampling methodology. The ministry will send you its audit findings which will address the completeness and accuracy of your records, including any areas where you need to take corrective action. The ministry will send the audit results to the IFTA jurisdictions in which your qualified motor vehicles travelled. Audits are completed by Ontario's auditors; however, representatives of other IFTA member jurisdictions may join the audit if they wish. If you do not agree with an assessment, re‑assessment or disallowance of a refund claim, you may ask for an administrative review by filing a Notice of Objection. Jurisdiction(s) that agree to audit your records will audit only the information involving your operations within their jurisdiction. Equipment of a motor vehicle which is powered by motor fuel from the vehicle's fuel tank, but which is not used to propel the vehicle. The jurisdiction where qualified motor vehicles are based for vehicle registration purposes, where the operational control and operational records of the licensee's qualified motor vehicles are maintained or can be made available, and where some travel is accrued by qualified motor vehicles within the fleet. The federal Business Number is a common identifier used in Canada which allows businesses to simplify their dealings with all levels of the public sector and each other. ONT‑TAXS online is the Government of Ontario's secure, convenient and free online tax service for businesses and their representatives, available 24 hours a day, seven days a week.
Vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. The information in this publication does not replace the law found in the Fuel Tax Act or Gasoline Tax Act and related regulations or the IFTA governing documents.
The Agreement allows IJCs, operating qualified motor vehicle(s), to report and pay taxes owing to all jurisdictions to a single base jurisdiction.
Information on single trip permits may be obtained by contacting one of the Single Trip Permit Agencies listed on our website. Recreational vehicles may include motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. Generally, these vehicles include delivery vans, service vehicles and pickup trucks used by local merchants, short haul carriers, intercity carriers and courier services. Inspectors have the authority to stop and detain commercial motor vehicles for inspection purposes. Once your application is approved, your licence and decals will be mailed to the address given on your application.
Should you wish to change or cancel an existing agent's authorization, you may complete the Authorizing or Cancelling a Representative form. Carriers must have the current and renewed licence available until the effective date of the new licence. You may submit this request online through your ONT‑TAXS account, in person at the Oshawa Tax Information Centre, or by returning the completed form with your decal payment by mail to the ministry. At least 30 days before your IFTA licence expires, provided your account is in good standing, you will receive the Annual Renewal Request for IFTA Decals form.
If you have applied for, but not received your renewed IFTA credentials by January 1 of the licence period, you will need to continue to display your previous IFTA licence and decals until you receive your renewed IFTA credentials.
These agreements should detail which party, the owner of the vehicle or the carrier, is responsible for fuel tax reporting.


However, the lessor may apply to the ministry to be deemed the licensee and, if approved, the lessor will be responsible for reporting and paying the fuel use tax.
The leases for Independent Contractors are either short term (29 days or less) or long term (30 days or more).
These separate rules cover situations where a moving company hires a subcontractor to move household goods to another jurisdiction. The Guide for Completing the International Fuel Tax Agreement Quarterly Tax Return and Schedule is available on line and is included in the IFTA registration package that is mailed to you upon registration.
If the due date falls on a Saturday, Sunday or a statutory holiday, the next business day is the due date. You must send a copy of your form to the Ministry of Finance for approval to ensure it meets all of the requirements before you can use your own version. A copy of the IFTA Quarterly Tax Return for the period(s) covered in the refund claim must also be included. Information can also be found in Power Take-Off Refunds for Interjurisdictional Carriers Licenced under the International Fuel Tax Agreement.
You will need to include a copy of the IFTA Quarterly Tax Return for the period(s) covered, along with a Summary Worksheet showing the calculations used to determine the PTO consumption.
If the net result is tax due, you will need to send a payment to Ontario for the net tax due amount. In the event that a jurisdiction establishes a split tax rate for the period, you will need to refer to the complete quarterly IFTA tax rate matrices found at the IFTA website. A complete return allows the ministry to accurately report and transmit motor fuel taxes to each IFTA member jurisdiction on your behalf.
If you do not agree with an assessment, you have 30 days from the date the assessment was mailed or personally delivered to file a Notice of Objection [PDF - 468 KB] to challenge the outcome. Your past filing history, or a minimum amount as determined by the ministry, will be used for this tax assessment (including interest and penalty). We suggest you file the required tax return for the period of the assessment so that the ministry can review the assessment. An IFTA licence will be cancelled only if the licensee has complied with IFTA, filed all tax returns, and has paid all taxes, penalties and interest due. This includes payment of all taxes, penalties and interest, filing of all returns, and comply with the request for all records made by the ministry. The ministry may require that you post a bond to satisfy any potential liabilities to all member jurisdictions. However, you may be required if you failed to file IFTA Quarterly Tax Returns, pay taxes, penalties or interest in the time allowed, or if an audit reveals that a guarantee is necessary to protect the interests of IFTA member jurisdictions.
You must keep these records for four years from the return due date or filing date, whichever is later. This includes proof of taxable and non-taxable fuel use and taxable and non‑taxable distance travelled.
You may claim the credit against the jurisdiction in which you purchased the bulk fuel and paid fuel tax. The records must show non-highway vehicles, such as construction equipment and farm vehicles, using bulk fuel.
The ministry will advise you of the time period to be audited and the records to be reviewed.
Upon completion of the audit, the auditor will discuss the preliminary findings with you and recommend how to improve or simplify your record-keeping. If the ministry's auditor finds that you owe taxes to any member jurisdiction, you are required to pay the tax, penalty and interest owed directly to the ministry, your base jurisdiction.
If another IFTA member jurisdiction chooses to re‑audit the ministry's findings, the auditors of the member jurisdiction must use the same sample period used during the original audit and conduct the re-audit in cooperation with Ontario's auditors.
You are obligated to pay all amounts due even if the decision on your objection is outstanding. If the dispute involves an audit and you continue to disagree with the decision, you may request each jurisdiction in which you operate to audit your records. Under certain circumstances, the operator may claim a Power Take-off refund for tax paid on the fuel used in the auxiliary equipment. In order to qualify as a recreational vehicle, the vehicle shall not be used in connection with any business endeavour.
Information about IFTA, including the governing documents and the quarterly IFTA tax rate matrices can be found at the IFTA, Inc.
If you need further information relating to a Federal Business Number, please contact the Canada Revenue Agency for assistance. The original licence should be kept with your business records, so that additional copies can be made when adding a qualified motor vehicle to your fleet during the registration year. The decals must be affixed to the outside of each qualified motor vehicle, one on either side of the cab as shown in the Decal Placement guide. The lessee (household goods carrier) is responsible for reporting and paying fuel tax when the qualified motor vehicle is being operated under the lessee's jurisdictional operating authority. The moving company (lessee) is responsible for reporting and paying fuel taxes, as the vehicle is operated under its authority. Contact the jurisdiction(s) directly to obtain information for any non-taxable fuel use in those jurisdictions.
If a return and full payment are not received by the due date, a full month's interest accrues for any portion of a month on which tax owed remains unpaid. If an IFTA licence is cancelled, the original licence and any copies, and all decals must be destroyed.
Single trip permits may include fees for registration, weight distance tax, fuels tax, other elements, or a combination of these.
However, if you are a manufacturer, dealer or transporter (includes drive-away operators) of qualified motor vehicles, the decals need not be permanently affixed, but may be temporarily displayed in a visible manner on both sides of the cab.
Keep a copy of the contract or rental agreement with your records indicating the party responsible for paying and reporting fuel taxes.
The lessor (independent contractor) is responsible for reporting and paying fuel tax when the qualified motor vehicle is operated under the lessor's jurisdictional operating authority. Once the goods are delivered to Calgary, the trip back by the independent contractor is under the independent contractor's authority, unless it rents out its qualified motor vehicle and driver to another moving company. If there are any tax credits pending on your account, or any credit from an audit, the credit will first be applied to any tax due, interest, or penalty owing from quarterly IFTA tax returns. If a return and full payment is not received by the due date, interest will be charged to the last day of the month in which full payment is received. The Ministry of Finance has the discretion to conduct a final audit of your records after your IFTA account is closed.
If the ministry finds that an IFTA jurisdiction owes you money, the ministry will credit your account for the amount owed to you by the other IFTA jurisdiction(s). A trip permit expires when you leave a jurisdiction or at the end of a specified time period. The responsible party on the trip back will be the lessor (independent contractor) if the motor vehicle comes back empty or the independent contractor arranges for its own haul. You must keep all records on which the quarterly tax returns are based for four years from the return due date or filing date, whichever is later. However, if the independent contractor is hired by another moving company on the return trip, that moving company is responsible for reporting and paying the fuel tax.



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