Taxation Division 

Interjurisdictional Motor Carriers

International Registration Plan (IRP)

Manitoba is now participating in the International Registration Plan (IRP). Effective March 1, 2001 Manitoba began providing IRP services to Manitoba-based truck and bus operators. IRP is a cross-border agreement between forty-eight U.S. states and the ten Canadian provinces for sharing commercial vehicle registration fees and road-use taxes.

The introduction of IRP will also change the calculation and collection of Manitoba’s retail sales tax for commercial vehicles registered under IRP. The 8% retail sales tax on purchased vehicles will be replaced by a Manitoba Prorate Vehicle Tax (PVT) paid each year at the time of registration of the vehicle. This approach permits owners to pay the tax on a lower annual basis, spreading the cost over the expected life of the vehicle. Carriers who register interjurisdictional vehicles under IRP, that were acquired before March 1, 2001 and on which the Manitoba retail sales tax was previously paid, are eligible for a transitional exemption/refund of the Manitoba PVT for up to two years. All refund requests are subject to a two-year limitation. The registration offices in individual IRP jurisdictions will collect and remit the province’s PVT on behalf of their carriers who indicate they will be travelling into Manitoba.

 

Form No.
Date Title
N/A July 2013 Application for Refund-Common Carrier

Manitoba based carriers register under IRP through the Manitoba Prorate Office at:

Manitoba Public Insurance
Commercial Vehicle Registration
City Place, Main Floor
234 Donald Street, Box 6300
Winnipeg MB   R3C 4A4

Telephone: 1-204-985-7775 (Winnipeg)
1-866-798-1185 (Outside Winnipeg)
Fax: 1-204-953-4998 (Winnipeg)
1-866-798-1186 (Outside Winnipeg)
Email: irp@mpi.mb.ca
Web Site: www.mpi.mb.ca

The following tax bulletins provide information on how the retail sales tax and PVT apply to Interjurisdictional Motor Carriers and to vendors making sales to these carriers.

Please Contact Us to have your questions on IRP or PVT answered.

International Fuel Tax Agreement (IFTA)

Manitoba is a member of the International Fuel Tax Agreement (IFTA). This agreement among Canadian provinces and most U.S. states simplifies the reporting of fuel taxes by carriers who operate in more than one member province or state.

IFTA began in 1983 with three member states, and has grown substantially since then. IFTA membership consists of forty-eight U.S. states and the ten Canadian provinces. Eligible Manitoba carriers apply to Manitoba Finance - Taxation Division for fuel tax credentials which will cover travel in all IFTA member jurisdictions.

 

Form No.

Date

Title

N/A

November  2016

Application for IFTA Licence and Decals

N/A

November  2016

Application for Additional IFTA Decals

N/A

June 2009

IFTA Quarterly Tax Return Worksheet and Instructions (Legal Size Form)

2017-3rd Quarter IFTA Fuel Tax Rate Chart -Third Quarter of 2017
2017-2nd Quarter IFTA Fuel Tax Rate Chart - Second Quarter of 2017
2017-1st Quarter IFTA Fuel Tax Rate Chart - First Quarter of 2017
2016-4th Quarter IFTA Fuel Tax Rate Chart -Forth Quarter of 2016
2016-3rd Quarter IFTA Fuel Tax Rate Chart -Third Quarter of 2016
2016-2nd Quarter IFTA Fuel Tax Rate Chart - Second Quarter of 2016
2016-1st Quarter IFTA Fuel Tax Rate Chart - First Quarter of 2016
2015-4th Quarter IFTA Fuel Tax Rate Chart -Forth Quarter of 2015
2015-3rd Quarter IFTA Fuel Tax Rate Chart -Third Quarter of 2015
2015-2nd Quarter IFTA Fuel Tax Rate Chart - Second Quarter of 2015
2015-1st Quarter IFTA Fuel Tax Rate Chart - First Quarter of 2015 

The following documents provide information on how IFTA applies to Interjurisdictional Motor Carriers.

 

Please Contact Us directly to register for IFTA, or to have your IFTA questions answered.