# IFTA and IRP in Canada: The Base Jurisdiction Office for Every Province and Territory

IFTA and IRP in Canada are run by each province: one table with the office, the filing method and the official page for all 10 provinces and 3 territories.

Source: https://www.highpointgps.com/resources/ifta-irp-canada-by-province
By Max Karnaukh, VP of Sales, published 2026-10-14, updated 2026-10-14

## Where Do You File IFTA and IRP in Canada?

In Canada you file IFTA and register for IRP with your base jurisdiction, the province where your business is established and your vehicles are based. All 10 provinces are members of both agreements, and Yukon, the Northwest Territories and Nunavut are members of neither.

Each province names its own office. IFTA fuel tax returns go to the provincial finance or revenue agency, such as Revenu Québec or the Ontario Ministry of Finance, while IRP apportioned plates come from the vehicle registration authority, such as the SAAQ, ICBC or SGI. IRP, Inc. says vehicles with a combined gross vehicle weight of more than 26,000 pounds (11,794 kilograms) that travel in two or more jurisdictions are likely registered under IRP.

The first table lists the IFTA office in each province, how returns are filed and where to find the official page. The office names follow the IFTA, Inc. jurisdiction directory and each province's own site.

| Province or territory | IFTA office | How you file | Official page |
| --- | --- | --- | --- |
| British Columbia | Ministry of Finance | Quarterly IFTA Carrier Return through your IFTA account in eTaxBC | gov.bc.ca, IFTA in B.C. |
| Alberta | Tax and Revenue Administration (TRA) | Sign in to TRACS and select File a Return | alberta.ca, International Fuel Tax Agreement |
| Saskatchewan | Ministry of Finance, Revenue Division | Register and file online in Saskatchewan eTax Services (SETS) | sets.saskatchewan.ca, IFTA Program |
| Manitoba | Manitoba Finance, Taxation Division | File and pay every quarterly return online in TAXcess | gov.mb.ca, Interjurisdictional Motor Carriers |
| Ontario | Ministry of Finance | File online in ONT-TAXS online, where you can upload the jurisdiction schedule | ontario.ca, International Fuel Tax Agreement |
| Quebec | Revenu Québec | Apply for the licence and file returns in My Account for businesses | revenuquebec.ca, IFTA |
| New Brunswick | Department of Finance and Treasury Board, Revenue Administration Division | The province issues quarterly fuel tax return forms, which are filed with New Brunswick | gnb.ca, International Fuel Tax Agreement |
| Nova Scotia | Service Nova Scotia (IFTA unit) | Quarterly tax report online, or the PDF form by mail or at the Business Registration Unit | novascotia.ca, IFTA Quarterly Tax Report |
| Prince Edward Island | Province of Prince Edward Island, finance department | Apply with the IFTA licence application form; quarterly reports on a fillable PDF form | princeedwardisland.ca, IFTA |
| Newfoundland and Labrador | Department of Finance | Apply with the IFTA carrier application form; the filing method is not stated on the pages we checked | gov.nl.ca, Fuel Tax |
| Yukon | Not an IFTA member | Not listed in the IFTA, Inc. jurisdiction directory; check the territory's fuel tax rules before entering | iftach.org, IFTA Related Sites |
| Northwest Territories | Not an IFTA member | Carriers from outside the territory buy a Single Trip Permit (fuel tax) before entering | inf.gov.nt.ca, New Commercial Clients |
| Nunavut | Not an IFTA member | Not listed in the IFTA, Inc. jurisdiction directory | iftach.org, IFTA Related Sites |

## Which Office Handles IRP in Each Province?

IRP is run by the office that registers commercial vehicles, so it is often a different agency from the one that collects IFTA. In British Columbia, Saskatchewan and Manitoba, the public auto insurer handles it: ICBC, SGI and Manitoba Public Insurance. In Ontario, all IRP services moved to ServiceOntario on March 3, 2025.

The table lists the IRP office in each province and how carriers apply. IRP, Inc. describes the plan as an agreement among the 48 contiguous US states, the District of Columbia and ten Canadian provinces, so the territories have no IRP office.

| Province or territory | IRP office | How you apply | Official page |
| --- | --- | --- | --- |
| British Columbia | ICBC | Prorate plates and insurance for commercial vehicles through ICBC | icbc.com, Prorate plates |
| Alberta | Alberta IRP program (Transportation and Economic Corridors) | Email the completed forms and documents to tec.irp@gov.ab.ca | alberta.ca, IRP program |
| Saskatchewan | SGI | Apportioned vehicle registration with SGI, following the IRP Carrier Information Manual | sgi.sk.ca, International Registration Plan |
| Manitoba | Manitoba Public Insurance, Manitoba Prorate Office | Commercial Vehicle Registration at MPI in Winnipeg, by phone, fax or email | gov.mb.ca, Interjurisdictional Motor Carriers |
| Ontario | ServiceOntario | Submit the IRP application online, then book an appointment at a select ServiceOntario location | ontario.ca, International Registration Plan |
| Quebec | SAAQ | Registration under the Régime d'immatriculation international; the business page is in French only | saaq.gouv.qc.ca, IRP |
| New Brunswick | Government of New Brunswick | Vehicles are registered in their base jurisdiction and receive an apportioned plate and cab card | gnb.ca, International Registration Plan |
| Nova Scotia | Service Nova Scotia, IRP sections | At the IRP sections of the Halifax, Dartmouth and Sydney Access Centres | novascotia.ca, International Registration Plan |
| Prince Edward Island | Prince Edward Island Highway Safety | Register through Highway Safety; applies to vehicles over 11,794 kg, or power units with three or more axles, travelling in two or more jurisdictions | princeedwardisland.ca, International Registration |
| Newfoundland and Labrador | Motor Registration Division | Carrier Application and Vehicle Application forms online | gov.nl.ca, International Registration Plan |
| Yukon | Not an IRP member | IRP covers the ten provinces only | irponline.org |
| Northwest Territories | Not an IRP member | Does not take part in the National Cab Card Program; carriers from outside buy a Registration Permit before entering | inf.gov.nt.ca, New Commercial Clients |
| Nunavut | Not an IRP member | IRP covers the ten provinces only | irponline.org |

## What If Your Fleet Is Based in Yukon, the Northwest Territories or Nunavut?

A carrier based in one of the three territories cannot take IFTA or IRP credentials from its home jurisdiction, because none of the territories is a member. The Northwest Territories says it does not participate in the National Cab Card Program or the IFTA program, and that carriers from outside the territory must buy a Registration Permit and a Single Trip Permit (fuel tax) before entering.

Yukon and Nunavut do not appear in the IFTA, Inc. jurisdiction directory either. If your trucks are based there and also run in the provinces or the US, ask the territory and each province you enter which permits you need for each trip.

## Which Guides Cover IFTA and IRP in Each Province?

For IFTA, seven provinces have a full guide on this site: IFTA in Quebec: Licence, Decals and Filing With Revenu Québec; IFTA Ontario: Filing and Renewal Through ONT-TAXS Online; IFTA in Alberta: How to File, Renew and Stay Compliant; IFTA BC: British Columbia Filing Guide, Fees and eTaxBC; IFTA Manitoba: TAXcess Filing, Decals and Quarterly Deadlines; IFTA Saskatchewan Fuel Tax: How to File and Stay Compliant; and IFTA Nova Scotia: Licence, Decals and Quarterly Fuel Tax Returns.

For IRP, the same seven provinces are covered: IRP Registration in Quebec: Apportioned Plates, Fees and the Distance Schedule; IRP Ontario: IRP Plates, Apportioned Registration, Fees and the Distance Schedule; Alberta IRP: Apportioned (Prorate) Registration, Fees and the Distance Schedule; IRP in British Columbia: Apportioned Plates, Registration Fees and the Distance Schedule; IRP in Manitoba: Apportioned Plates, Registration Fees and the Distance Schedule; IRP in Saskatchewan: Apportioned Registration, Fees and the Distance Schedule; and Nova Scotia IRP: Apportioned Registration, Plates, Fees and the Distance Schedule.

Two guides apply everywhere. What Is a Base Jurisdiction? How IFTA and IRP Decide Where a Carrier Files explains which province you file with, and IRP Registration Fees by State and Province: How the Apportioned Fee Is Built shows how distance in each jurisdiction sets the IRP fee. For New Brunswick, Prince Edward Island and Newfoundland and Labrador, use the official pages in the tables.

## How Do GPS Records Support IFTA and IRP Filing?

Both programs run on distance by jurisdiction. IFTA reporting needs the kilometres each qualified vehicle travelled in every province and state, matched to the fuel it bought, and an IRP application or renewal uses the distance travelled in each jurisdiction to apportion the registration fee.

A GPS tracking device records every trip with its position, so the distance in each jurisdiction comes from the vehicle's own data instead of a driver's notes. The ELD app on the same hardware keeps hours of service records, and GPS fleet tracking reports group the distance by jurisdiction and by quarter, which is the layout the returns ask for. Keep the records: each province can audit the returns you file.

High Point GPS is a Montreal fleet telematics company and Geotab partner, founded in 2013, that installs and supports GPS tracking, ELD compliance and cameras for over 500 fleets across Canada and the United States, in English and French. Use the free quote form on this page: select Get a free quote and tell us about your fleet.

## FAQ

### Which Canadian provinces are IFTA members?

All 10 provinces are IFTA members: British Columbia, Alberta, Saskatchewan, Manitoba, Ontario, Quebec, New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland and Labrador. The IFTA, Inc. jurisdiction directory lists each one with its administering office. Yukon, the Northwest Territories and Nunavut are not members, so carriers based there cannot get an IFTA licence at home.

### Are Yukon, the Northwest Territories and Nunavut part of IFTA or IRP?

No. IRP, Inc. describes the plan as covering the 48 contiguous US states, the District of Columbia and ten Canadian provinces, and the IFTA directory lists no territory. The Northwest Territories says carriers from outside the territory must buy a Registration Permit and a Single Trip Permit for fuel tax before entering. Check each territory's rules before a trip.

### Where do I file IFTA in Ontario?

Ontario-based carriers file IFTA with the Ontario Ministry of Finance through ONT-TAXS online. The ministry says IFTA clients can upload their jurisdictional data, the tax schedule, when they file the return online. Our guide IFTA Ontario: Filing and Renewal Through ONT-TAXS Online covers the licence, the decals, the deadlines and renewal in more detail.

### Who issues IRP plates in Quebec?

The SAAQ (Société de l'assurance automobile du Québec) registers Quebec-based heavy vehicles under the International Registration Plan, which it calls the Régime d'immatriculation international. Its page for businesses is in French only. Fuel tax under IFTA is handled separately by Revenu Québec, so a Quebec carrier deals with two agencies for the two programs.

### Can I file IFTA in a province where my business is not based?

No. IFTA and IRP are filed with your base jurisdiction, the province where your business is established and where your vehicles are based and operated from, and that province issues your licence, decals and plates. Our guide What Is a Base Jurisdiction? How IFTA and IRP Decide Where a Carrier Files explains the tests and what to do if you run vehicles from more than one province.

## Sources

- [IFTA, Inc.: IFTA Related Sites (jurisdiction directory)](https://www.iftach.org/links.php)
- [IRP, Inc.: The International Registration Plan](https://www.irponline.org/)
- [Province of British Columbia: International Fuel Tax Agreement (IFTA) in B.C.](https://www2.gov.bc.ca/gov/content/taxes/sales-taxes/motor-fuel-carbon-tax/ifta)
- [Government of Alberta: International Fuel Tax Agreement (IFTA)](https://www.alberta.ca/international-fuel-tax-agreement)
- [Saskatchewan eTax Services: IFTA Program](https://sets.saskatchewan.ca/rptp/portal/footer/taxinformation/ifta)
- [Manitoba Finance: Interjurisdictional Motor Carriers (IFTA and IRP)](https://www.gov.mb.ca/finance/taxation/motor.html)
- [Manitoba Finance: Manitoba IFTA Newsletter, 1st Quarter 2026 (PDF)](https://www.gov.mb.ca/finance/taxation/pubs/bulletins/iftanews1st2026.pdf)
- [Government of Ontario: International Fuel Tax Agreement](https://www.ontario.ca/document/international-fuel-tax-agreement)
- [Revenu Québec: International Fuel Tax Agreement (IFTA)](https://www.revenuquebec.ca/en/businesses/consumption-taxes/international-fuel-tax-agreement-ifta/)
- [Government of New Brunswick: International Fuel Tax Agreement (IFTA)](https://www.gnb.ca/en/topic/driving-transportation/commercial-transportation/tax-fuel.html)
- [Government of Nova Scotia: IFTA Quarterly Tax Report](https://www.novascotia.ca/international-fuel-tax-agreement-ifta-quarterly-tax-report)
- [Government of Prince Edward Island: International Fuel Tax Agreement (IFTA)](https://www.princeedwardisland.ca/en/information/finance-and-affordability/international-fuel-tax-agreement-ifta)
- [Government of Prince Edward Island: Instructions for the IFTA Quarterly Tax Report form (PDF)](https://www.princeedwardisland.ca/sites/default/files/publications/instructions_for_use_ifta_quarterly_report_online_form.pdf)
- [Government of Newfoundland and Labrador: Fuel Tax](https://www.gov.nl.ca/gs/fuel-tax/)
- [Government of Newfoundland and Labrador, Department of Finance: IFTA Carrier Application Form (PDF)](https://www.gov.nl.ca/fin/files/BLANK-IFTA-Carrier-Application-Form-2025.pdf)
- [ICBC: Prorate plates for commercial vehicles](https://icbc.com/vehicle-registration/licence-plates/Prorate-plates-for-commercial-vehicles)
- [Government of Alberta: International Registration Plan program](https://www.alberta.ca/international-registration-plan-program)
- [SGI: International Registration Plan](https://sgi.sk.ca/irp)
- [Government of Ontario: International Registration Plan](https://www.ontario.ca/page/international-registration-plan)
- [SAAQ: Registering a vehicle under the International Registration Plan (IRP)](https://saaq.gouv.qc.ca/en/vehicle-registration/vehicle-international-registration-plan)
- [Government of New Brunswick: International Registration Plan (IRP)](https://www.gnb.ca/en/topic/driving-transportation/commercial-transportation/international-registration.html)
- [Access Nova Scotia: International Registration Plan](https://novascotia.ca/sns/access/drivers/international-registration-plan.asp)
- [Government of Prince Edward Island: International Registration for Commercial Vehicles](https://www.princeedwardisland.ca/en/information/transportation-and-infrastructure/international-registration-for-commercial-vehicles)
- [Government of Newfoundland and Labrador: International Registration Plan](https://www.gov.nl.ca/motorregistration/commercial-vehicles-and-drivers/international-registration-plan/)
- [Government of the Northwest Territories, Driver and Vehicle Services: New Commercial Clients](https://www.idmv.inf.gov.nt.ca/Commercial/New-Commercial-Clients)