International Fuel Tax Agreement (IFTA) Licence
Finance and Treasury Board
Overview
Effective January 1, 1996, New Brunswick became a member of the International Fuel Tax Agreement (IFTA). IFTA is an agreement among all Canadian Provinces and most American states that facilitates the process whereby interjurisdictional motor carriers are able to report and pay all motor carrier fuel taxes to a single base jurisdiction.
Eligibility
You are eligible to apply to New Brunswick for an IFTA licence and decals if you meet all of the following criteria:
- you are a carrier with one or more qualified motor vehicles registered in New Brunswick;
- you either maintain operational records in New Brunswick, or agree to sign an affidavit stating you are prepared to make records available to New Brunswick at your own expense; and
- your qualified motor vehicles travel in New Brunswick and at least one other IFTA-member jurisdiction.
Description
To apply for an IFTA licence and decals, you must complete an application and submit it to this department, together with the applicable licensing fee and decal fee.
IFTA licences are valid from January 1 to December 31. It is incumbent upon all licensees to renew their licences and obtain new decals each year before December 31. New Brunswick may not issue a renewal if you have shown no interjurisdictional operations over the year.
When you submit your application for initial licence or renewal, please ensure that you have provided all of the information requested, including the number of decals required for the registration year. Failure to provide either the required information or the proper payment of the licensing fee and decal fee will result in a delay in processing your application.
Please be advised that if your licence is revoked in another IFTA-member jurisdiction, you will not be eligible to register in New Brunswick.
Changes To Fees
This document provides the rationale supporting changes to fees, associated revenue information, and the legal authority:
2012-FIN-02-RegistrationInternalFuelTaxAgreement.pdf
Fees
Unless otherwise specified, Fees exclude the harmonized sales tax (HST).
| Fee Description | Rate in $ | Effective Date YYYY-MM-DD | |
|---|---|---|---|
| International Fuel Tax Agreement (IFTA) Licence | |||
| Carriers with 1 Vehicle | 25.00 | 2012-04-01 | |
| Carriers with 2 – 4 vehicles | 100.00 | 2012-04-01 | |
| Carriers with 5 – 9 vehicles | 200.00 | 2012-04-01 | |
| Carriers with 10 – 24 vehicles | 400.00 | 2012-04-01 | |
| Carriers with 25 – 49 vehicles | 750.00 | 2012-04-01 | |
| Carriers with 50 + vehicles | 1500.00 | 2012-04-01 | |
| IFTA Decals (per vehicle) | 25.00 | 2012-04-01 | |
| Contact Information | Location | |
|---|---|---|
| Contact SNB (Payment Only) | [email protected] |
Forms
Some forms may require the latest version of Adobe Acrobat Reader. Please fill, print and send form(s) to the mailing address provided on the form or in the Service Contact section.
Related Links
- Fuel Tax Manual for Interjurisdictional Carriers Based in New Brusnwick
- International Fuel Tax Association, Inc.
- Tax Rates
- Understanding Your Audit