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Key Fuel Programs – International Fuel Tax Agreement
The International Fuel Tax Agreement (IFTA) is a single system for collecting and distributing fuel taxes based on where fuel is consumed rather than where it is purchased. IFTA simplifies fuel tax registration and reporting requirements for
inter-jurisdictional motor carriers, such as truckers who travel frequently to other provinces or into the United States.
Under IFTA, carriers register with their base jurisdiction and receive an IFTA licence and decals allowing them to travel through other IFTA member jurisdictions. Please see Register for a Carrier Licence for more information about registering.
Registered carriers file a single quarterly fuel tax return and make payment to their base jurisdiction. The base jurisdiction processes the return and forwards funds to, or requests funds from, each jurisdiction for net fuel taxes. Please see How to File for more information on filing an IFTA tax return.
IFTA jurisdictions currently include all Canadian provinces and American states, with the exception of Alaska, the District of Columbia, and Hawaii. The Yukon Territory, Nunavut, Northwest Territories and Mexico are also currently not members of IFTA.
Commercial motor vehicle means a motor vehicle that is used interprovincially or internationally for the commercial carriage of passengers or goods and that:
has two axles and a gross vehicle weigh or registered gross vehicle weight exceeding 11,800 kg (26,000 lbs), or
has three or more axles regardless of weight, or
when combined with the trailer with which it is used, has a gross vehicle weight in excess of 11,800 kg (26,000 lbs)
but does not include a recreational vehicle
You do not need an IFTA licence or trip permit if:
you use your qualified motor vehicle exclusively as a recreational vehicle for personal use by an individual,
you use your qualified motor vehicle exclusively as an ambulance, school bus, fire truck, taxi or police vehicle, or
you use motive fuel (diesel, biodiesel or a combination of diesel fuels) to operate a commercial motor vehicle registered for farm use outside of British Columbia
If you are not registered under IFTA, you must purchase trip permits each time your vehicle enters another jurisdiction or returns to BC or you may be subject to fines or penalties.
For more information please see Bulletin MFT 008, International Fuel Tax Agreement, or the British Columbia - IFTA Operating Manual