Tax and Revenue Administration International Fuel Tax Agreement ( IFTA) Information Circular IFTA-3R3

IFTA-3R3 / January 2005

ALBERTA FUEL TAX ACT INFORMATION CIRCULAR - IFTA:
ENFORCEMENT - FUEL TAX TRIP PERMITS

1. Carriers registered for IFTA in Alberta must also meet the fuel tax reporting requirements of non-IFTA jurisdictions in which they travel. This requirement applies to travel in Alaska, District of Columbia, Yukon, and the Northwest Territories. Carriers should contact the relevant jurisdiction for information concerning these reporting requirements.
   
   
2. Alberta carriers with qualified motor vehicles not registered for IFTA will not be able to travel in other IFTA jurisdictions unless they have purchased a trip permit for fuel tax purposes. If the carrier is not a member of a licensing pro-rate plan, the carrier will also have to purchase a trip permit for licensing purposes. Carriers should contact the relevant jurisdictions for information regarding the purchase of these trip permits.
   
   
3. Vehicles that do not meet the qualified motor vehicle specifications for IFTA, as found in Information Circular IFTA-2, are not required to pro-rate their fuel tax. The carriers simply pay the fuel tax of the jurisdiction in which the fuel was purchased.