Record Keeping Under IFTA

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Distance records

You must keep adequate records of the distances travelled (in Québec and other member and non-member jurisdictions) by your IFTA decaled vehicles. You must also provide them on request in the event of an audit.

If your distance records are generated other than by a vehicle-tracking system, they must contain the following information about every trip:

  • the start and end date;
  • the origin and destination;
  • the route travelled;
  • the beginning and ending reading from an odometer, hubodometer, engine control module or similar device;
  • the total distance;
  • the distance travelled in each jurisdiction;
  • the vehicle identification number or unit number.

If all or part of your distance records are generated by a vehicle-tracking system, including a system based on a global positioning system (GPS), they must contain the following information about every trip:

  • the original GPS or other location data for the vehicle;
  • the date and time of each GPS or other system reading, at intervals sufficient to validate the total distance traveled in each jurisdiction;
  • the location of each GPS or other system reading;
  • the beginning and ending reading from an odometer, hubodometer, engine control module or similar device for the quarter to which the records pertain;
  • the distance calculated between each GPS or other system reading;
  • the route travelled;
  • the total distance travelled;
  • the distance travelled in each jurisdiction;
  • the vehicle identification number or unit number.

Fuel records

You must keep complete records of all the fuel purchased, received or used in the course of your business activities and provide them on request in the event of an audit. Your records must be complete enough for an auditor to confirm the total volume of each type of fuel placed in your IFTA decaled vehicles.

Fuel purchases

Your fuel purchases must be supported by documents containing the following information:

  • the date of the purchase;
  • the quantity of fuel purchased;
  • the type of fuel purchased;
  • the price per gallon or litre or the total price;
  • the seller's name and address;
  • the purchaser's name (if the fuel is put into a leased vehicle, both the lessor's and the lessee's names are acceptable, so long as a legal connection between the purchaser and the licensee can be established);
  • the identification of the qualified motor vehicle into which the fuel was placed.

Bulk storage records

If you own your own bulk storage facilities, you must include the quantity of fuel used by your IFTA decaled vehicles in your quarterly fuel tax return. You must also keep records for your bulk storage facilities:

  • receipts for all deliveries;
  • quarterly inventory reconciliations for each tank;
  • the capacity of each tank;
  • bulk withdrawal records for every bulk tank at each location.

In the event of an audit, you must provide records containing the following information for each withdrawal from your bulk storage facilities:

  • the location of the bulk storage facilities from which the withdrawal was made;
  • the date of the withdrawal;
  • the quantity of fuel withdrawn;
  • the type of fuel withdrawn;
  • the identification of the vehicle or equipment into which the fuel was placed.

Your records must also show that you paid the fuel tax on the fuel purchased for your bulk storage facilities to the member jurisdiction where they are located.

Keeping records and supporting documents

You must keep your records and supporting documents for six years and make them available to any member jurisdiction on request.

Unless you can prove otherwise, your supporting documents are not valid if they have been altered in any way, contain erasures or are illegible.

Audits

Under IFTA, we can audit your records on behalf of any other member jurisdiction. If you do not provide your records despite a written request, or if your records are deemed inadequate, you may be imposed an additional assessment.

To be considered adequate, your records must sufficiently document your fleet's operations and contain the appropriate information for an audit.

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