- Who is required to register under IFTA?
- Who qualifies to register under IFTA in Ontario?
- What is a qualified motor vehicle?
- How do I register under IFTA and request decals?
- What are the benefits to IFTA carriers to use ONT-TAXS?
- Once I'm registered under IFTA do I need to register for any other programs?
- Do I have to post security?
- What happens once I register under IFTA?
- I'm transporting product for someone else. Do I have to register?
- I want to cancel my account. What do I do?
- My account is cancelled, how do I re-activate the account?
- I was told to buy a single trip permit. What is a single trip permit and why would I need to purchase one?
Who is required to register under IFTA?
Any person in a member jurisdiction (province/state) who operates a qualified motor vehicle(s) in two or more jurisdictions.
Who qualifies to register under IFTA in Ontario?
To register under IFTA in Ontario, you must:
- operate a qualified motor vehicle* with an Ontario plate (i.e. the motor vehicle is registered with the Ontario Ministry of Transportation for motor vehicle licensing purposes)
- maintain operational control, that is, have an established place of business in Ontario from where motor carrier operations are performed
- maintain operational records for the qualified motor vehicle* in Ontario, or will make your records available to the Ministry of Finance, and
- travel in Ontario and at least one other IFTA jurisdiction using the qualified motor vehicles.
* refer to definition in question below
What is a qualified motor vehicle?
A qualified motor vehicle includes a motor vehicle that is used, designed or maintained to transport persons or property, and has:
- two axles and a gross vehicle weight or registered gross vehicle weight of more than 11,797 kg (26,000 pounds), or
- three or more axles on the power unit regardless of weight, or
- a total registered gross vehicle weight of more than 11,797 kg when used in combination.
Recreational vehicles, regardless of weight or axle configuration, when not used for business purposes do not qualify as qualified motor vehicles. Recreational vehicles include:
- motor homes
- pickup trucks with attached campers and
- buses used for personal pleasure by an individual.
How do I register under IFTA and request decals?
To register under IFTA and to receive your IFTA licence and decals, you must submit a completed application form Application for International Fuel Tax Agreement Registration - IFTA 401 [PDF - 645 KB] and pay the required decal fee of $10 per set to our office.Please refer to Guide for Completing the Application for Registration - IFTA 401 to help you complete the application.
For an application form or more information, contact the Ministry of Finance, Client Accounts and Services Branch at:
Toll-free: 1 866 ONT-TAXS (1 866 668-8297)
Fax: 905 433-5680
Teletypewriter (TTY): 1 800 263-7776
or write to:
Ministry of Finance
Client Accounts and Services Branch
IFTA Program
33 King St W
PO Box 625
Oshawa ON L1H 8H9
What are the benefits to IFTA carriers to use ONT-TAXS?
IFTA carriers can use ONT-TAXS online to:
- File tax returns (including amended returns) and make tax payments
- View up to four years of account history
- Request a refund for overpayment of tax
- Request IFTA decal renewals, additional or replacement decals, as well as make decal payments
- Turn the paper off – ask us to stop sending your IFTA returns by mail
- Provide access to employees or representatives (such as an accountant or bookkeeper) to do business on your behalf
Select Get Started and complete the online form, or call us at 1 866 ONT-TAXS (1 866 668-8297). When you receive your two pieces of enrolment information in the mail you are ready to start using ONT-TAXS online.
Once I'm registered under IFTA do I need to register for any other programs?
All carriers travelling outside Ontario with vehicles having a gross weight in excess of 11,793 kg should register under the International Registration Plan (IRP). IRP is a U.S.-based plan that allows for the distribution of registration fees for commercial motor vehicles travelling inter-jurisdictionally through member states and provinces.
For more information on IRP registration and applications, contact the Ministry of Transportation at 416 235-3923 or 1 866 587-6770, or by e-mail at irp@ontario.ca. You can also visit their website.
Do I have to post security?
The Ministry of Finance may require that you post security if:
- you fail to file fuel tax returns and pay taxes (including interest and penalties) by the filing due dates, or
- if an audit reveals that a guarantee is necessary to protect the interests of IFTA member jurisdictions or
- if a cheque is returned by your financial institution.
What happens once I register under IFTA?
The ministry will issue a single IFTA Licence for your fleet of vehicles. You will also receive two decals for each qualified motor vehicle in your fleet. The licence and the decals are valid for one year from January 1st through December 31st, and must be renewed each year. In addition, you must:
- affix the decals in a visible location on each side of the cab, or you may be liable for a fine of $440
- carry a photocopy of the licence in each of your qualified motor vehicles
- file IFTA Quarterly Tax Returns and remit any motor fuel taxes by the filing due dates of:
- April 30th
- July 31st
- October 31st
- January 31st
- keep all records to support the information you report on the tax return as you may be selected for a tax audit.
I'm transporting product for someone else. Do I have to register?
When you transport products for someone else, a contract agreement should state which party is responsible for fuel tax reporting, the owner of the vehicle or the carrier. Keep a copy of the contract or rental agreement with your records indicating the party responsible for paying and reporting fuel taxes.
For more information, please refer to the Interjurisdictional Carrier’s Manual for details regarding Contract Agreements.
I want to cancel my account. What do I do?
To cancel your account, check off the "Cancel IFTA licence" section on the IFTA Quarterly Tax Return and enter the last date of business. You can also write to the Client Accounts and Business Services Branch and request your account be cancelled. In your letter, state the last day of business.
The Minister will cancel an IFTA licence if:
- you have filed all tax returns, paid all taxes, penalties and interest due
- you choose not to renew your IFTA licence or
- you report no interjurisdictional operation over the last year
The Minister may conduct a final audit of your records after your IFTA account is closed. You are required to:
- destroy the original licence and any copies, and all decals.
- keep all records to support the quarterly tax returns for four years from the return due date or filing date, whichever is later.
The ministry will notify all IFTA member jurisdictions of your cancellation.
Note: You may cancel your account only when you are no longer operating qualified motor vehicles interjurisdictionally or you prefer to use single trip permits.
My account is cancelled, how do I re-activate the account?
To reinstate your IFTA licence, you will be required to:
- file all outstanding IFTA Quarterly Tax Returns
- pay any monies you owe on your account
- complete a new Application for Registration – IFTA 401 form [PDF - 645 KB]
- pay for the decals required for your vehicles, and
- send a letter requesting reactivation of your account, stating the account number and the first day of business.
The Minister may require security before your account is re-activated. You will be informed of any security requirement and/or the amount of security once you have satisfied all requirements for reinstatement listed above.
I was told to buy a single trip permit. What is a single trip permit and why would I need to purchase one?
A single trip permit is a permit that allows qualified truckers conditional travel in a jurisdiction. The permit is usually valid for one vehicle making one journey into another jurisdiction over a pre-determined distance and time period. Trip permits may include registration fees, weight distance tax, fuels tax, other elements, or a combination of these.
If you occasionally travel into other jurisdictions and you do not have an IFTA licence, you can buy a single trip permit to go into another jurisdiction. The permit can be obtained through agencies located at border crossings or from authorized permit agents on a trip-by-trip basis.
More information on single trip permits is available from authorized permit agencies located throughout Ontario.
