International Fuel Tax Agreement

Do you or your business operate a commercial truck or bus in more than one province or state?

If yes, you are an interjurisdictional carrier (IJC) and you should know about the International Fuel Tax Agreement (IFTA). 

What is IFTA?

IFTA is an agreement between 10 provinces in Canada and 48 states in the United States of America. It makes it easier for IJCs to register, licence, report and pay taxes for motor fuels (such as diesel and gasoline).

What are the benefits for you to register?

• One fuel use licence to operate in both the provinces and states.
• One province or state to deal with for the IFTA licence and to report motor fuel taxes.
• One province or state that collects the motor fuel taxes from you and distributes the taxes to all IFTA provinces and states.

Do you qualify to register for IFTA with Ontario?

You should register for IFTA with Ontario if:

1. Your commercial vehicles are considered a qualified motor vehicle. This means a motor vehicle used for business purposes and:
   • has three or more axles, or
   • weighs more than 11, 797 kilograms (vehicle or vehicle and trailer).

   For full details refer to the definition of "qualified motor vehicle".

2. You have an established place of business in Ontario where you maintain operational control of your qualified motor vehicles.
3. You keep records for your qualified motor vehicles in Ontario or make these records available to the Ontario Ministry of Revenue.
4. Your qualified motor vehicles travel in Ontario and at least one other province or state.

How do you register?

Contact:

Ministry of Revenue
Client Accounts and Services Branch
IFTA Program
33 King Street West
PO Box 625
Oshawa ON  L1H 8H9

1 866 ONT-TAXS (1 866 668-8297)
905 433-5680 (fax)

Learn more

Interjurisdictional Carrier's Manual - International Fuel Tax Agreement (IFTA)