Taxes

You should contact the Ministry of Transportation at 905 704-2500 for information regarding operating authorities and information pertaining to the International Registration Plan (IRP). As long as you are displaying the current year's IFTA decals and have a copy of your IFTA license in your vehicle you are compliant under the International Fuel Tax Agreement.

The Ministry of Revenue may require that you post security if you wish to reinstate your revoked IFTA license.

You will be required to file quarterly IFTA fuel tax returns with Ontario, to report your operations in each IFTA jurisdiction. The Ministry of Revenue will forward an IFTA fuel tax return to you at least thirty days prior to the due date. Filing due dates are April 30th, July 31st, October 31st, and January 31st.

The Ministry of Revenue will issue a single IFTA license for your fleet of vehicles. You will also receive two decals for each qualified motor vehicle* in your fleet. The license and the decals are valid for one year from January 1st through December 31st, and must be renewed each year.

In addition to carrying a photocopy of the license in each of your qualified motor vehicles*, 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. Fuel tax returns are to be filed on a quarterly basis**.

*   refer to definition above
** refer to question below

To register under IFTA and to receive your IFTA license and decals, you must submit a completed "Application for IFTA Registration - IFTA 401" form and the required decal fee payment to our office. The decal fee is shown on the application form. You can obtain an application form by contacting the Ministry of Revenue at:

• 1 866 ONT-TAXS (1 866 668-8297) toll free
• 1 800 263-7776 teletypewriter (TTY)

A contract agreement should detail which party, the owner of the vehicle or the carrier, is responsible for fuel tax reporting. The party responsible for reporting should register under IFTA.

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 the operational records for the qualified motor vehicle* in Ontario; and
• your qualified motor vehicles* travel in Ontario and at least one other IFTA jurisdiction.
  
  * refer to definition in above question

A qualified motor vehicle includes a motor vehicle that is used to transport persons or property, and:

• has two axles and a registered gross vehicle weight or more than 11,797 kg (26,000 pounds); or
• has three or more axles on the power unit regardless of weight; or
• has a total registered gross vehicle weight of more than 11797 kg when used in combination.

Recreational vehicles, irrespective of weight or axle configuration, when not used in connection with a business endeavor are not considered qualified motor vehicles. Recreational vehicles include motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual.

Any person in a jurisdiction (province/state) who operates a qualified motor vehicle(s)* in two or more jurisdictions, for the purpose of transporting persons or property.