and Revenue Administration
Fuel Tax Act
Information Circular IFTA-1R7
||February 13, 2012
||Alberta Treasury Board and Finance, Tax and
|For more information:
TAX ACT INFORMATION CIRCULAR - IFTA:
INTERNATIONAL FUEL TAX AGREEMENT
NOTE: This information circular is intended to explain the International Fuel Tax Agreement Articles of Agreement and relevant legislation, and to provide specific information. Every effort has been made to ensure the contents are accurate. However, if a discrepancy should occur in the interpretation between this information circular and the articles of agreement or legislation, the articles of agreement and legislation take precedence.
- The International Fuel Tax Agreement (IFTA) is an agreement among American states and
Canadian provinces enabling uniform collection and distribution of fuel taxes paid by
motor carriers transporting goods into, and out of, several jurisdictions.
- IFTA membership allows the carrier
to significantly reduce the paperwork and compliance burden for fuel tax reporting. An
Alberta carrier licensed under IFTA submits only one quarterly fuel tax return to
Alberta Treasury Board and Finance, Tax and
Revenue Administration (TRA), covering the distance travelled in
all IFTA jurisdictions, rather than preparing separate fuel tax reports for each
jurisdiction. TRA refunds or collects the net fuel tax for all member jurisdictions.
- As of January 1, 1997, all relevant jurisdictions in
Canada and the continental USA are members of IFTA except the following:
Alaska, District of Columbia, Northwest
Territories, Nunavut, and Yukon Territory.
Carriers from the Yukon may register for IFTA
in British Columbia, and carriers from the Northwest Territories
may register in Alberta.
- All carriers base-plated in Alberta or the Northwest Territories with qualified motor
vehicles (as defined in Information Circular IFTA-2, Alberta IFTA Licensing and Reporting Requirements) travelling
in more than one jurisdiction, should register under IFTA.
- Qualified motor vehicles with a gross vehicle weight of more than 11,797 kilograms can
only travel out of province if they are travelling under IFTA credentials or have obtained
single trip fuel tax permits.