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

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.

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.

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.

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.

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.