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The Charter of the French language and its regulations govern the consultation of English-language content.

Subcontracts – IFTA

Long-term contract

If you hire an independent contractor under a contract for 30 days or more, the two of you can choose who is responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund) for the trips made under the contract.

In the absence of a written agreement on these matters, you will be responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund) for the trips made under the contract.

Short-term contract

If you hire an independent contractor under a contract for less than 30 days, the contractor is responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund) for the trips made under the contract.

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