If you provide interprovincial or international passenger or freight transportation services in jurisdictions that are members under the International Fuel Tax Agreement (IFTA), you must comply with the Agreement.
Under the Agreement, you do not have to file fuel tax returns with each jurisdiction that is a member of the Agreement in which you travelled.
However, you have certain obligations towards us. Depending on your situation, you must:
- hold a licence and decals or a certificate for occasional trips if you use one or more qualified motor vehicles to provide passenger or freight transportation services in member jurisdictions;
- file your fuel tax returns and pay us any balance due; and
- keep records applicable to your situation.
Fuel charge
If you are a carrier subject to the Agreement, you may be bound by the new federal fuel charge measures. For more information, read the fuel charge technical information at canada.ca.