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General
The province of British Columbia is currently a member of the Canadian Agreement on Vehicle Registration (CAVR) and the International Registration Plan (IRP).
Commercial vehicles based and properly licenced in any other jurisdiction, but which are not registered under IRP or CAVR for British Columbia operations, must purchase a non-resident commercial vehicle permit. The permit, which is subject to restrictions, is purchased at a provincial inspection station when entering the province.
Canadian Agreement on Vehicle Registration (CAVR)
The CAVR agreement, although initially including prorate licensing, now addresses issues of reciprocity only. British Columbia has some exceptions to CAVR provisions. In British Columbia, only light commercial vehicles (under 5,500 kilograms GVW), two-axle commercial vehicles 11,794 kilograms or less, and farm vehicles under 13,601 kilograms GVW are able to operate interprovincially under the terms of the CAVR agreement. Farm vehicles under 13,601 kilograms GVW may be hosted in British Columbia, with a British Columbia-issued Category “B” cab card, for intra-provincial operations. Other than the above, all other vehicles from out-of-province, of any weight, must prorate under IRP into British Columbia or obtain British Columbia non-resident permits. British Columbia allows two-axle commercial vehicles up to 11,794 kilograms registered weight from other Canadian provinces to operate intra-provincially in British Columbia for up to 90 days without a non-resident permit or pro-rating of the vehicle.
Applications for a Category “B” cab card are made through the Specialty Licensing & Insurance Services Department of the Insurance Corporation of British Columbia (ICBC). Administrative fees and the Multi-jurisdictional vehicle tax are collected upon application. Applicants are also required to file proof or financial responsibility (FR) or provide a valid and current FR number.
Under provincial legislation, trailers and semitrailers with a valid out-of-province licence are able to operate in British Columbia without having to obtain British Columbia licensing or non-resident permits.
Fees under CAVR are as follows:
| Backing plate fee | $5 |
| Original or renewal cab card or registration certificate | 10 |
| Original or renewal licence issued to a motor vehicle, inclusive of the number plate fee | 10 |
| Duplicate or replacement cab card or registration certificate | 5 |
| Replacement or substitute tab or decal | 5 |
| Each administrative transaction undertaken for a motor vehicle registered in British Columbia under CAVR | 10 |
International Registration Plan
British Columbia is a member of the International Registration Plan (IRP). British Columbia-based carriers operating apportionable vehicles in British Columbia and one or more other member jurisdictions are subject to IRP.
An apportioned vehicle is any commercial vehicle used for the transportation of persons or property and:
- Is a power unit having a gross weight in excess of 11,794 kilograms (26,000 pounds); or
- Is a power unit having three or more axles, regardless of weight; or
- Is used in combination when the weight of such combination exceeds 11,794 kilograms (26,000 pounds) gross vehicle weight.
Commercial vehicles having a gross weight of less than 11,794 kilograms may be apportioned at the option of the registrant.
British Columbia-based carriers must register prorate fleets with the Insurance Corporation of British Columbia’s (ICBC) Specialty Licensing & Insurance Services Department. Once the prescribed forms have been processed and payment has been made, carriers may go to any Autoplan Agent to obtain plates and insure the vehicles.
Registration period is staggered.
Fees
Licence fees are based on gross vehicle weight of the vehicle (see tables of Commercial Vehicle Annual Licence Fees that follow.)
Note: British Columbia’s vehicle licence fee is prorated on a monthly basis (partial months are counted and considered whole months, e.g., 10 months and two days = 11 months).
A registration fee is required for all vehicles registered under the Commercial Transport Act and must be paid at the time of initial registration. The fee must also be charged for re-registration.
An annual licence fee for a commercial vehicle, except as otherwise provided in conditional licences, is based on gross vehicle weight.
Fees can be found on the International Registration Plan (IRP) website at https://www.irponline.com.
Multi-jurisdictional vehicle tax
Carriers obtaining apportioned registration in British Columbia will be required to pay the MJV tax. The MJV tax will be added to the total apportioned registration fees for British Columbia.
The PST does not apply to the purchase or lease of an MJV if it will be immediately registered under IRP. PST also does not apply to parts for use in MJVs, the purchase or lease of trailers used only with MJV (including parts used on such trailers), or on related services provided to an MJV or to a trailer used solely with MJVs.
The MJV tax calculation formula is as follows:
Where:
Taxable value for leased vehicles is the greater of the purchase price of the vehicle, as described in the lease, and the fair market value of the vehicle on the date that the lessee first becomes entitled to have access to the vehicle. Taxable value for owned vehicles is either of the following:
- If a vehicle was purchased for fair market value, its taxable value is its purchase price.
- If a vehicle was acquired for less than fair market value, its taxable value is the fair market value of the vehicle.
Rate is the following, depending vehicle type:
| Calendar year | Rate |
|---|---|
| Year of acquisition | 0.03294 |
| 1st calendar year after acquisition | 0.02646 |
| 2nd calendar year after acquisition | 0.02177 |
| 3rd calendar year after acquisition | 0.01838 |
| 4th calendar year after acquisition | 0.01597 |
| 5th calendar year after acquisition | 0.01577 |
| 6th calendar year after acquisition | 0.01509 |
| 7th calendar year after acquisition | 0.01486 |
| 8th calendar year after acquisition | 0.01497 |
| 9th and subsequent calendar years after acquisition | 0.01533 |
| Calendar year | Rate |
|---|---|
| Year of acquisition | 0.02708 |
| 1st calendar year after acquisition | 0.02046 |
| 2nd calendar year after acquisition | 0.01599 |
| 3rd calendar year after acquisition | 0.01200 |
| 4th calendar year after acquisition | 0.00940 |
| 5th calendar year after acquisition | 0.00816 |
| 6th calendar year after acquisition | 0.00674 |
| 7th calendar year after acquisition | 0.00570 |
| 8th calendar year after acquisition | 0.00564 |
| 9th and subsequent calendar years after acquisition | 0.00506 |
Distances used to determine the ratio of travel in British Columbia to total travel are based on the full July 1 - June 30 period before the fleet licensing date of the fleet that will contain the vehicle to be licensed under IRP (the annual date on which the carrier must renew the fleet licence). If that fleet did not have any IRP-licensed vehicles for at least 90 days in the relevant July 1 - June 30 period, the ratio of travel in BC to total travel must be determined on the basis of a reasonable estimate.
Term factor will be 1 unless the IRP license period for the vehicle will be less than 12 months (for example, if a new vehicle is added on a day other than the fleet licensing date). The amount of MJV tax payable for the vehicle is scaled to the length of the license period. Partial months are treated as whole months. Term factors are as follows:
| IRP Licence Length (in calendar months) | Term Factor |
|---|---|
| 12 | 1.00000 |
| 11 | 0.91666 |
| 10 | 0.83333 |
| 9 | 0.75000 |
| 8 | 0.66666 |
| 7 | 0.58333 |
| 6 | 0.50000 |
| 5 | 0.41666 |
| 4 | 0.33333 |
| 3 | 0.25000 |
| 2 | 0.16666 |
| 1 | 0.08333 |
MJV tax refunds
Refunds of the MJV tax paid are available in some instances, for example, if a registrant estimates British Columbia kilometres but later finds the actual distance travelled in the province was much lower, or if a multi-jurisdictional vehicle licensed outside of British Columbia is transferred from one fleet to another.
MJV exit taxes
If an MJV is no longer prorated under the IRP, a seven percent exit tax may apply. The tax is based on the depreciated purchase price of the vehicle.
Municipal commercial vehicle licensing program
Commercial vehicle operators operating within one of 102 member municipalities of the Union of British Columbia Municipalities (UBCM) must license/register with the municipality and obtain a municipal decal. Once a commercial vehicle operator obtains a license/decal in one municipality, the license/decal is accepted by other UBCM member municipalities.
Vehicle license/decals fees per vehicle are as follows:
| Vehicle weight (GVW) | Fees |
|---|---|
| Up to 2,800 kg | $25.00 |
| Over 2,800 kg up to 11,800 kg | 30.00 |
| Over 11,800 kg up to 20,000 kg | 35.00 |
| Over 20,000 kg | 40.00 |
| Licensed under CTA agreement | 30.00 |
| Vehicle license transfer fee/administration fee | 6.25 |
The license/decals are valid for one year until December 31 and must be renewed annually.
For more information, contact the UBCM at www.ubcm.ca/EN/main/services/commercial-vehicle-licences.html.
Vehicle registration trip permits
Non-resident motor carriers who have not prorated or obtained a permit or other form of British Columbia licencing must obtain a Non-Resident Commercial Vehicle Permit. British Columbia offers a single trip or a quarterly permit.
The single trip permit is valid for one trip into and out of, or one trip through, the province, and is valid up to 30 days. It entitles the holder to transport freight into or through, but not point-to-point within the province (permits will be issued to nonresident commercial vehicles that unload or load at more than one point but not for loading for delivery within British Columbia). Carriers must have a financial responsibility number (FR number) or pay the insurance fee(s) on the permit.
Non-resident quarterly permits are valid from the first day of January, April, July, or October and end, respectively, on the last day of March, June, September, or December. Quarterly permits are available for the following purposes:
- Delivery within British Columbia of goods loaded at time of entry into British Columbia;
- Loading within the British Columbia with goods for delivery outside of British Columbia;
- Both delivering within British Columbia goods loaded at time of entry into British Columbia and being loaded within British Columbia with goods for delivery outside of British Columbia;
- Transporting goods through British Columbia;
- The operation of a commercial vehicle from place to place within British Columbia which enters the province carrying specialized equipment, provided that the equipment will be exported from British Columbia on the same vehicle;
- The general operation of a commercial vehicle, with or without load, within British Columbia which has a gross vehicle weight of less than 8,200 kilograms; or
- Starting January 1, 2009, the intraprovincial operation of a commercial vehicle with a licensed gross vehicle weight between 8,200 and 11,794 kilograms within British Columbia.
In order for a vehicle carrying specialized equipment to operate point-to-point within the province, a quarterly permit must be obtained (a single trip can be obtained for single trips into and directly out of British Columbia, but a quarterly permit is required for point-to-point transport).
There are several conditions under which non-resident vehicle permits may be issued, depending on the vehicle’s gross vehicle weight and where the non-resident vehicle is plated. Contact the permit issuance line at (800) 559-9688 for more information.
Fees for the Non-Resident Single Trip Permit are based on one-twelfth of the annual licence fee. Fees for the Non-Resident Quarterly Permit are based on one-fourth of the annual licence fee.
Non-resident permits are obtained at British Columbia inspection stations and from government and appointed agents.
Enhanced licence plate removal
All commercial vehicles must meet British Columbia’s Motor Vehicle Act and Motor Vehicle Act Regulations, which require owners and operators to ensure the vehicle is in safe working order. If a vehicle is inspected and found to be in poor condition or contain critical defects, British Columbia Commercial Vehicle Enforcement will remove the licence plate(s) and return it to the issuing agency. The vehicle will not be allowed to operate until:
- The vehicle passes a follow-up inspection;
- The registered owner/carrier submits written documentation showing the repairs; and
- The registered owner/carrier submits a maintenance plan showing how vehicle defects will be prevented in the future.