Vehicle registration - Manitoba

International Registration Plan (IRP)

Manitoba is a member of the International Registration Plan (IRP). Manitoba-based carriers operating apportionable vehicles in Manitoba 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; or
• Is a regular route bus.

Additionally, a motor vehicle that has a registered gross weight of 11,793 kilograms or less is deemed to be an apportionable vehicle if it is designed, used, or maintained for the transportation of persons for hire or property; it is registered in a member jurisdiction; and it is operated on an intrajurisdictional basis in Manitoba for more than seven consecutive days in any calendar year or more than seven single trips in any calendar year.

Power units under the weights specified above, two-axle vehicles, or other buses may be apportioned at the discretion of the carrier.

In Manitoba, all eligible commercial vehicles must be registered and obtain a vehicle licence from the Registrar of Motor Vehicles.

Each licence period is 12 months ending on the last day of the month one year following the end of the last preceding licence period.

Records for registration under the International Registration Plan (IRP) must be kept for three years after the close of the registration year on which the records were used to obtain registration.

Effective June 15, 2016, when a person applies to register a “regulated vehicle,” the person must provide proof that the person holds a valid safety fitness certificate.

A regulated vehicle is defined as a commercial truck, a self-propelled public service vehicle, a school bus, or another motor vehicle that meets either of the following:

• A registered gross weight that is 4,500 kilograms or more; or
• A seating capacity of 11 or more people, including the driver.

Reciprocity

Manitoba and Saskatchewan have entered into a reciprocity agreement regarding registration. Carriers operating within a 16-kilometre distance on either side of the border of either province do not need to obtain a second registration or permit from either jurisdiction. Registration under IRP will still be required, if applicable.

Prorate Vehicle Tax (PVT)

When vehicles are registered under IRP in Manitoba, Manitoba also assesses a prorate vehicle tax (PVT) on the vehicles. The PVT is assessed in addition to the IRP fees. The formula used to determine the tax is as follows:

Where:

• “TV” is the taxable value of the vehicle before trade in. If leased, the value is the price listed in the lease agreement. If the price isn’t listed in the lease agreement, then the taxable value is the retail value of the vehicle.
• “R” is the tax rate (see table below).
• “TR” is the travel ratio. The ratio is the distance traveled in Manitoba to the total distance traveled in the reporting period.
• “T” is the number of months left in the registration year, divided by 12 (see table below).

When carriers apportion vehicles under IRP, or purchase a trailer that will operate interprovincially, they do not pay Manitoba’s Retail Sales Tax (RST) on the purchase. When trailers are used in both interprovincial and intraprovincial travel, RST will be charged based on the percentage of use in Manitoba only. If a vehicle or trailer operates in Manitoba only, then RST applies to the full purchase price.

The RST exemption extends to parts or repairs of the vehicles and trailers, including washing and cleaning services. Accessories purchased separately from the vehicle (not considered “replacement parts”) are taxable and subject to the RST. Examples of taxable accessories includes aerodynamic equipment, CB radios, radios, TVs, anti-idling and speed limiting devices, bug deflectors, etc. Items such as oil, grease, antifreeze, fuel filters, and windshield washer fluid are all examples of additional taxable supplies subject to the RST (unless the items were part of tax-exempt repair work).

If a carrier makes changes to the fleet, the PVT or RST assessment may change as follows:

• If a carrier transfers a vehicle to another fleet based in Manitoba, the carrier may obtain a refund for the PVT already paid on the previous registration;
• When adding a vehicle, the PVT is only charged for the remaining months of the year (prorated);
• When transferring a vehicle from Manitoba-only travel to interprovincial travel, the carrier may obtain a refund of the RST already paid or may have the credit applied to the next registration year; or
• When transferring a vehicle from interprovincial travel to Manitoba-only travel, the carrier would be subject to the RST on the depreciated price of the vehicle.

Any refund requests must be made within two years from the date of the purchase.

Trailer Registration

Manitoba issues lifetime number plates for all semitrailer registration renewals. The new number plate no longer displays an expiry date and may remain displayed on the vehicle for as long as it continues to be owned by the same owner.

Vehicle registration trip permits

Operators of vehicles based and licenced in another Canadian or U.S. jurisdiction, but which are not registered under IRP and that need to enter Manitoba, must purchase a single trip permit. The permit is available either in advance through the permit office, or may be picked up at a Manitoba vehicle inspection station and scale. To purchase in advance, application must be made for credit rating by contacting the permit office.

Permits may be obtained from Manitoba Public Insurance, Driver and Vehicle Licensing, Commercial Vehicle Registration Section, Winnipeg, Manitoba.

The trip fees are calculated using the following formula: Distance X Load weight X A predetermined rate

The minimum fee is $6 and an operator may obtain a maximum of six permits per year.