Qualified motor vehicles
Under the International Fuel Tax Agreement (IFTA) (IN-322-V), a qualified motor vehicle (truck, bus, etc.) is a motor vehicle that
- is used partly or exclusively for commercial purposes; and
- is designed, used or maintained for interprovincial or international road transportation of passengers or goods.
The vehicle must also, as applicable,
Exception
Vehicles used exclusively for recreational purposes are not considered to be qualified motor vehicles.