Fuel taxes - Newfoundland and Labrador

Fees

Temporary decal permits

No provisions for temporary permits at this time.

Trip report requirements

Under the IFTA recordkeeping requirements, carriers must maintain complete records of all fuel purchased, received and used plus detailed records on distance travelled on an individual vehicle basis. The driver’s trip records must contain 1) both taxable and nontaxable usage of fuel; 2) distance travelled for taxable and nontaxable uses; and 3) distance recaps for each vehicle for each jurisdiction in which the vehicle operated. Noncompliance with any recordkeeping requirements may be cause for revocation of motor carrier’s IFTA license.

Fuel receipt requirements

Under IFTA, motor carriers must maintain records of all fuel purchased, received and used, with separate totals compiled for each fuel type. Receipts or invoices must show:

• The date for each receipt of fuel.
• The name and address of person from whom the fuel was purchased or received.
• The type of fuel, and number of gallons or litres purchased.
• Price per gallon or litre, or total amount of sale.
• The vehicle or equipment number into which the fuel was placed.
• Purchaser’s name (in the case of a lessee/lessor agreement, receipts will be accepted in either name, provided a legal connection can be made to the reporting party).

Acceptable fuel receipts include an original invoice or credit card receipt or verifiable photocopy/microfilm/microfiche of an invoice. Receipts which have been altered or erased will not be accepted.

Record retention requirements

All IFTA licensees must retain all records required to confirm information as listed on the quarterly tax returns. This information must be kept for a period of four years from the due date of the return, or date filed, whichever is later. Records to be kept should include all driver’s trip report forms, original or credit card fuel purchase invoices to support fleet miles per gallon/kilometres per litres distributor bulk fuel invoices (if applicable), and/or any trip logs or other relevant documents to support miles driven and reported.

Forms used

The Department of Finance sends each registered fuel use tax consumer a preprinted quarterly tax report form just prior to the end of the reporting period. The report form is used to report all diesel, gasoline and LPG operated vehicles on the same form. In addition to the carrier’s name and address being preprinted, the report form also reflects the current quarterly fuel tax rate for the reporting period. Section B on the reverse side of the report form requires all fuel purchases to be listed, or in lieu of listing them, the consumer may attach photo copies of each invoice. It is not necessary to submit the original invoices, as they will not be returned to the carrier. Section A on the reverse side of the report form only need be completed if carrier has any bulk storage facilities within Newfoundland/Labrador.

IFTA licensees will receive preprinted IFTA tax report forms from the Department of Finance each quarter. The International Fuel Tax Agreement return covers all reportable units for all IFTA member jurisdictions and includes separate schedules for each fuel type consumed by the carrier’s vehicles.

Filing period

All IFTA licensees must file the report on or before the last day of the month immediately following the close of the reporting period.

Licensees whose operations equal less than 5,000 total annual miles or 8,000 kilometers in all IFTA member jurisdictions other than Newfoundland/Labrador, may opt to report on an annual basis. This will be based upon filing history after filing at least four quarterly reports. Should licensees choose to report annually, they must petition the Province of Newfoundland/Labrador to do so.

Tax refunds or credits

When filing IFTA tax returns, refunds must be claimed for any overpayment of tax in a reporting quarter. Refunds to IFTA licensees will be made only when all tax liabilities, including assessments, have been satisfied to all member jurisdictions. Credits from one jurisdiction may be applied to taxes owed in another. Fuel purchase invoices are not required to be submitted to obtain a refund under IFTA, however, purchase invoices must be retained by licensees for audit purposes. Refunds may be withheld if the licensee is delinquent on fuel use taxes due to any member jurisdiction. A licensee will receive credit for tax paid on fuel used outside the jurisdiction where the fuel was purchased.