Record Keeping Under IFTA

Distance records

You must keep a record of the distances travelled by your qualified motor vehicles in Québec and all other jurisdictions, whether or not those jurisdictions are members under the International Fuel Tax Agreement (IFTA). Your record must contain, for each trip made by your qualified motor vehicles, detailed and precise information, including

  • the taxable and non-taxable usage of fuel
  • the distance travelled (according to taxable and non-taxable usage of fuel)
  • a summary of the distances travelled by each vehicle, for each jurisdiction in which the vehicle was operated

Your distance accounting system must allow for the inclusion of the following data for each vehicle and trip:

  • the dates on which the trip began and ended;
  • the point of departure and the destination, including the names of the main cities in which the carrier operated in each jurisdiction;
  • the odometer reading at the beginning and end of the trip;
  • the total number of kilometres travelled;
  • the distances travelled in each jurisdiction;
  • the vehicle's identification number;
  • the number of the fleet to which the vehicle belongs, where applicable;
  • the name of the licensee.

The system must also be able to provide a monthly summary for the fleet.

Fuel records

You must keep a record of all the fuel purchased, received and used in the course of your business activities. Fuel records must contain the following information:

  • the date of each fuel receipt;
  • the name and address of the person from whom the fuel was purchased or received;
  • the number of litres or gallons received;
  • the type of fuel;
  • the identification number of the vehicle into which the fuel was placed.

Fuel purchases must be substantiated by documents containing the following information:

  • the number of the purchase invoice;
  • the date of purchase;
  • the name and address of the vendor;
  • the name of the purchaser;
  • the number of litres or gallons of fuel purchased;
  • the type of fuel;
  • the total amount of the transaction;
  • the identification number of the vehicle into which the fuel was placed.
Note

Purchases may be made in litres or gallons, depending on where you purchase the fuel. However, entries in the record and in returns must be made in litres.

Bulk fuel tank records

If you use fuel from your own bulk fuel tank to fill up one or more qualified motor vehicles, you must include the number of litres of fuel poured into the gas tanks of such vehicles in your return. Your records must contain the following information:

  • the date you filled up the tank supplying the engine of your qualified motor vehicle with fuel from your bulk fuel tank;
  • the number of litres (or gallons) of fuel placed into the tank supplying the qualified vehicle's engine;
  • the type of fuel;
  • the dates on which the bulk fuel was purchased and information concerning inventories (as proof of payment of the tax on the bulk fuel);
  • the identification number of the vehicle into which the fuel was placed.
Note

Purchases may be made in litres or gallons, depending on where you purchase the fuel. However, entries in the record and in returns must be made in litres.

Obligation to keep records

Your records and original supporting documents must be kept for a period of six years, and made available on request to any member jurisdiction that wishes to see them.

Audits

Under the Agreement, we may audit records on behalf of any member jurisdiction. In the absence of supporting documents, assessments are made on the basis of the provisions of the Agreement.

Mexico and IFTA

On January 1, 2003, Mexico became a participating jurisdiction under the IFTA. However, Mexico is not considered to have the same status as the states, provinces and territories that are parties to the Agreement.

Consequently, in order to correctly calculate the average number of kilometres per litre, you must enter the number of litres of fuel purchased and of kilometres travelled in Mexico in the spaces provided for non-member jurisdictions on the quarterly return (CAZ-510-V).

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