Changes

Changes to registration and filing requirements

Between October 2021 and April 2022, several IFTA program changes will take effect including how carriers register, renew, and file returns. For more information, see IFTA Program Changes fact sheet (PDF) October 2021. Subscribe to stay notified when each change comes into effect.

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Overview

IFTA is an agreement among American and Canadian jurisdictions that enables uniform collection and distribution of fuel taxes paid by motor carriers traveling in multiple jurisdictions.

IFTA membership is voluntary and allows the carrier to reduce the paperwork and compliance burden for fuel tax reporting.

Once registered, a carrier must submit returns to Tax and Revenue Administration (TRA) on a quarterly basis and report all fuel purchased, and kilometres travelled, for all of their IFTA vehicles.

Carriers can renew their IFTA licence and receive new decal sets each year.

IFTA Top 10 Tips

See IFTA Top 10 Tips: view the video or download the PDF version.

Benefits of an IFTA membership

  • A carrier licenced under IFTA is required to submit only one quarterly fuel tax return to its base jurisdiction, where it is registered.
  • The single return covers the distance travelled in all IFTA jurisdictions, rather than the carrier being required to complete separate fuel tax returns for each jurisdiction.
  • Each base jurisdiction then refunds or collects the net fuel tax for all member jurisdictions.

IFTA and the Prorate program

A carrier does not have to register under the Prorate program to register under IFTA. The programs are not related. You may register for one, both, or neither program.

Eligible carriers

A carrier can register for IFTA in Alberta if it:

  • operates one or more qualified motor vehicles base-plated in Alberta or the Northwest Territories
  • travels to at least one other IFTA jurisdiction
  • allocates some income to Alberta for income tax purposes
  • does not have an amount owing or an unfiled IFTA return for a prior reporting period

Eligible motor vehicles

A qualified motor vehicle is one used, designed, or maintained for the transportation of persons or property and meeting one of the following size and weight requirements:

  • 2 axles and a gross vehicle weight or registered gross vehicle weight exceeding 11,797 kilograms (26,000 lbs.)
  • 3 or more axles regardless of weight, or
  • if used in combination with a trailer, a combined weight that exceeds 11,797 kilograms (26,000 lbs.)

A recreational vehicle is not a qualified motor vehicle.

Special rules apply for farm-plated vehicles registered under IFTA as outlined in Information Circular IFTA-2, Alberta IFTA Licensing and Reporting Requirements.

If you do not register your vehicle

If you are an Alberta carrier with qualified motor vehicles not registered for IFTA, your vehicles cannot travel in other IFTA jurisdictions without purchasing a trip permit for fuel tax purposes.

If you are not a member of a licensing Prorate plan, you will have to purchase a trip permit for licensing purposes. Contact the jurisdiction(s) you will be travelling to for information on the purchase of trip permits.

For complete information about the IFTA program administered by TRA, see the IFTA series of information circulars.

Cost

The registration fees for each carrier are:

  • an annual registration fee of $15 for the Alberta IFTA Fuel Tax Licence
  • an annual decal fee of $10 per set of 2 decals per qualified motor vehicle

Carriers must submit both the registration and decal fees with their initial registration or annual renewal application.

Form instructions

Electronic signatures allowed

In order to reduce the necessity for taxpayers and tax preparers to meet in person, TRA will recognize electronic signatures. This administrative measure applies to all prescribed forms administered by TRA. To add a digital signature, the form must first be downloaded or opened as a PDF.

To submit your forms

Complete your forms and submit them to TRA.

PDF form issues

Fillable PDF forms do not open properly on some mobile devices and web browsers. To fill in and save the form:

  1. Save the PDF form to your computer – click or right-click the link and download the form.
  2. Open the PDF form with Adobe Reader. Fill it in and save it.

How to register

Only register if you:

  • will be travelling outside of Alberta, and have a qualified motor vehicle
  • have never had an Alberta IFTA licence or it has been 4 years or more since you had an Alberta IFTA licence
  • amalgamated and the successor corporation requires an IFTA licence

Step 1: Fill out the IFTA Registration form

Step 2: Submit registration documents

  • Submit your completed IFTA registration form to TRA.

Step 3: Submit payment

Step 4: Once approved

You will receive the following by mail:

  • IFTA licence
  • IFTA decals
  • information sheet

How to file

IFTA returns and remittances are required quarterly, and are due on the last day of the month following the end of the calendar quarter reporting period. A return is still required when there is no travel, or when you only travel in Alberta.

You are required to report:

  • all fuel put into qualified vehicles, including fuel provided by a third party
  • all kilometres travelled by qualified vehicles, including off-road travel and personal use, on the IFTA fuel type schedule

Note: Licenced vehicles with IFTA credentials, including those with farm plates, can use only clear fuel. Using marked fuel is not permitted.

Step 1: Complete the IFTA return

You will be charged a penalty if you file your return late. The penalty is $50 or 10% of the assessed unpaid taxes, whichever is greater.

Step 2: Submit your return

  • Online: submit the return in TRACS and print the confirmation page for your records.
  • Paper copy: submit your completed IFTA Quarterly Tax Return to TRA.

Step 3: Remit the amount owing and view the Notice of Assessment

  • Remit the amount owing (see Making payments).
  • Interest will be charged on late remittances and will accrue until the balance is paid in full.

If changes were made to your return, or a balance is owing, a notice of assessment will be available in your TRACS account under “View Assessments” (or mailed if you do not have a TRACS account).

Additional decals and temporary permits

Additional decals

Additional decals will be mailed unless 250 or more sets are ordered. Any time a carrier is purchasing 250 decal sets or more, they may opt to arrange for the decals to be sent by courier at their own expense.

IFTA registrants in Alberta may purchase additional decals throughout the year.

Additional decals will only be processed once payment has been received (for more information, see Making payments).

Temporary permits

For situations where IFTA credentials are required urgently, TRA may issue a 30-day temporary permit for an additional fee of $10 per vehicle.

  • Existing registrants may contact TRA and provide the make, model and vehicle identification number (VIN).
  • New carriers must include the above information and the IFTA Registration form (AT2054) (PDF, 389 KB).

Temporary permits will not be processed until payment has been received (see Making payments).

Temporary permits can take 7-10 business days to process under normal circumstances. Contact the jurisdictions you will be traveling to if you need to travel immediately to arrange for a trip permit.

To request a temporary permit(s) contact TRA by email at [email protected]. Once completed TRA will email the temporary permit(s) and a copy of the IFTA licence to the carrier.

How to renew your IFTA licence

Starting October 15, 2021, carriers can only renew using the ‘Renew Annual Registration’ function in TRACS. This option will be available from October 15 to December 31.  After December 31, carriers can reactivate their account in TRACS.

Step 1: Complete the IFTA Renewal Form

Step 2: Pay for your renewal and decals

Step 3: Once renewed

You will receive the following by mail:

  • IFTA decals

Maintain account in TRACS

TRA Client Self-Service (TRACS) is a secure online system for authorized Tax and Revenue Administration (TRA) clients to conveniently conduct business with TRA. You can do the following tasks in TRACS:

  • view, download and print a copy of the IFTA licence
  • file quarterly IFTA returns
  • confirm receipt of submitted returns
  • submit documents
  • view status of prior assessments, financial details and notices of assessment and reassessment
  • access financial information and view account period balances
  • apply for annual renewals
  • update address and contact information
  • delegate account access to other employees or authorized individuals
  • make credit card payments

For more details, instructional videos and to log in to your TRACS account, see TRACS information.

Authorize a representative

An individual with proper authorization for the business may consent to the release of confidential information about account(s) with TRA to a specific firm or individual.

An individual with proper authorization for the business includes a(n):

  • owner
  • partner of a partnership
  • corporate director
  • trustee of an estate
  • individual with delegated authority

Step 1: Fill out the Alberta Consent Form

Step 2: Submit the consent form

  • Submit your completed consent form to TRA.

Step 3: Representative receives PIN (only for TRACS access)

  • TRA will review the consent form to ensure it is complete.
  • TRA will issue a PIN number to the individual via secure e-mail. TRACS access can only be provided to an individual.

The representative must enter the PIN and account number to access TRACS account. See How to access TRACS for instructions.

IFTA quarterly tax rate chart

AT2062 - IFTA Fuel Tax Rate Charts:

Publications

IFTA Top 10 Tips (PDF)

Information circulars

These documents discuss procedural matters and administrative policies and practices for programs administered by TRA. They are updated as necessary and a revision number assigned.

Cross-program information circulars

IFTA information circulars

IFTA special notices

These documents are used to announce changes to the legislation administered by TRA, or changes to administrative policies and practices carried out by TRA. These notices are time-specific, and meant to be transitory in nature. The information may eventually be incorporated into other publications, such as information circulars or web content.

Forms

If you have trouble opening fillable PDF forms, see the form instructions.

Registration, quarterly tax return, decals, notice of objection, consent

Videos

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Contact

Submit forms

Complete your forms and email or fax them to:

Email: [email protected]
Fax: 780-427-0348

Connect with Tax and Revenue Administration

Hours: 8:15 am to 4:30 pm (open Monday to Friday, closed statutory holidays)
Phone: 780-427-3044
Toll free: 310-0000 before the phone number (in Alberta)
Email: [email protected]

Related

Other programs administered by Tax and Revenue Administration

Fuel tax rates

Fuel Tax Act and Regulations

International Fuel Tax Association, Inc.

Canadian Fuel Charge information from the Canada Revenue Agency (CRA):

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