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International Fuel Tax Agreement
IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:
- Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 11,797 kilograms (26,000 pounds); or
- Having three or more axles regardless of weight; or
- Is used in combination, when the weight of such combination exceeds 11,797 kilograms (26,000 pounds) gross vehicle weight.
Qualified motor vehicle does not include vehicles operating intraprovincially, and does not include recreational vehicles. Farm-plated vehicles in Manitoba are not subject to IFTA (they can use marked diesel fuel).
Manitoba imposes a fuel tax on gasoline, special diesel, gasohol, propane, LNG, CNG, ethanol, methanol, E-85, M-85, A55, and biodiesel.
A fuel tax bond is not required as long as tax reports are filed on a timely basis and fuel taxes owing are paid on time. Bonds may be required if an audit indicates problems that are severe enough to require protection of the interests of other member jurisdictions.
Fees
| IFTA License | $65 (renewed annually) |
| IFTA Decals | $5 per set (renewed annually) |
Temporary decal permits
If additional IFTA decals are needed but the licensee cannot get to an office to obtain them, the licensee may complete the required application form and call the Winnipeg Taxation Division office at (204) 945-3194 or (800) 564-9789 (Manitoba toll-free). This office will fax the licensee a 30-day temporary decal permit. Drivers must carry the temporary permit in the vehicle named in the certificate along with a copy of the Manitoba IFTA licence. Operations under a temporary decal permit must be recorded and reported on the quarterly IFTA returns.
Fuel Tax Rates
The provincial fuel tax rate is currently charged at the rate of $0.14 per litre for diesel; $0.14 per litre for gasoline; $0.14 for gasohol; and $0.03 per litre for propane motor vehicle fuel. As with most Canadian provinces, Manitoba has both “clear” and “marked or coloured” fuel. All clear fuel has the tax paid on it at time of purchase, whereas coloured fuel is purchased tax free, but only for specific exempt use.
Fuel tax refunds
If motive fuel that is not marked or coloured has been purchased in circumstances where marked or coloured motive fuel was not available, and the purchaser could have purchased it exempt from tax if it had been available, and the fuel was used only for a purpose for which marked or coloured motive fuel could have been purchased by the purchaser exempt from tax; the purchaser is entitled to a refund of the tax paid on that purchase.
To obtain a refund of tax paid on a purchase of diesel fuel, the person entitled to it must apply within two years after the date of the purchase, and the application must include:
- A copy of the invoice for the purchase; and
- Evidence substantiating the person's entitlement to the refund.
To obtain the required forms for claiming refunds, and for more information, contact Manitoba Finance, Taxation Division, at (204) 945-5603.
Fuel trip permits
Carriers operating into Manitoba must be an IFTA licensee or may obtain a single trip fuel permit in lieu of registering for IFTA. Single trip fuel permits can be obtained at inspection stations and weigh scales, and are intended for carriers having only occasional trips into the province.
Permits may also be obtained from Manitoba Finance, Taxation Division in Winnipeg, or through the Automated Routing and Permit System (ARPS) at www.gov.mb.ca/mit/mcd/mcpd/arpsdisclaim.html.
The fees for a single trip fuel permit are the greater of $18 or $0.06 per kilometre.
Permits must be obtained prior to entering Manitoba (not all weigh stations are open 24/7).