You are eligible to apply to New Brunswick for an IFTA licence and decals if you meet all of the following criteria:
- you are a carrier with one or more qualified motor vehicles registered in New Brunswick;
- you either maintain operational records in New Brunswick, or agree to sign an affidavit stating you are prepared to make records available to New Brunswick at your own expense; and
- your qualified motor vehicles travel in New Brunswick and at least one other IFTA-member jurisdiction. If you do not travel outside of New Brunswick, you do not qualify for an IFTA licence.
A Qualified Motor Vehicle is:
- a motor vehicle used, designed or maintained for transportation of persons or property; and
- having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
- having three or more axles regardless of weight; or
- used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight.
*Qualified motor vehicle does not include recreational vehicles.
All IFTA licences expire on December 31 of each year and must be renewed annually. Each IFTA licence holder shall ensure that IFTA decals are placed on each qualifying motor vehicle and that each vehicle contains a copy of the IFTA licence. Improper use of the decals may result in the revocation of the IFTA Licence.
All IFTA licensees must maintain detailed records, which show operations on an individual vehicle basis.
Distance records must include, but not be limited to:
- supporting documents for taxable and non-taxable distance travelled.
- start and end dates of each trip
- odometer or hubometer readings at the beginning and end of each trip
- total distance travelled, including all kilometres travelled within New Brunswick
- point of origin and the destination
- routes of travel (list the highways used when leaving and entering a jurisdiction)
- total trip distance
- distance travelled in each jurisdiction (ex. odometer or hubometer readings at jurisdiction line)
- power unit number or vehicle identification number (VIN); fleet number; and name of the registrant
Fuel records must include, but not be limited to:
- date of each receipt of fuel
- name and address of the person from whom fuel was purchased or received
- number of litres received and fuel tax paid on number of litres
- type of fuel and price per litre or total amount of fuel sale
- separate totals must be calculated for each fuel type
- vehicle or equipment into which the fuel was placed
- purchaser’s name – for contract or rental agreement, receipts will be accepted as long as the name on the contract provides a legal connection to the reporting party
- amount of fuel purchased while travelling under a single trip permit. (Licensees are required to keep a copy of your single trip permit)
All IFTA licensees are required to maintain a complete record of all fuel taken from the licence holder’s own bulk storage and placed in its vehicles.
IFTA Quarterly Tax Return:
The Department sends each licensee an IFTA Quarterly Tax Return at least 30 days before each filing due date. Each IFTA licence holder must complete and file the return by the last day of the month following the close of the reporting period for which the report is due. Licensees that use more than one fuel type must submit a separate IFTA quarterly tax return for each fuel type. The reporting periods are: January 1 to March 31(1st quarter), April 1 to June 30(2nd quarter), July 1 to September 30(3rd quarter), and October 1 to December 31(4th quarter). The return is required to be filed even if no operations were conducted and/or no tax is payable during the reporting period. The IFTA licence holder shall pay all taxes due to all member jurisdictions with a cheque payable to THE MINISTER OF FINANCE and include the cheque with the report. Returns not filed by the due date shall be considered late and any taxes due considered delinquent. Interest and/or penalties will be assessed on all delinquent taxes due.
Penalties are prescribed for any person found guilty of making any false statement in any form or return prescribed by the Revenue Administration Act, the Gasoline and Motive Fuel Act or contravening any provisions thereunder.
For any questions concerning the information required on this application form,please contact the Department of Finance at 1-800-669-7070, from Monday to Friday, between the hours of 8:15 a.m. and 4:30 p.m.