British Columbia IFTA How-to Guide

British Columbia is your base jurisdiction for IFTA licensing and reporting if you:

• have qualified motor vehicles registered in BC that travel on BC highways
• have an established place of business in BC from which motor carrier operations are performed
• maintain operational control and records for qualified motor vehicles in BC or can make those records available in BC .

For IFTA vehicles operating in the base jurisdiction in BC, you must either obtain an IFTA license, or a motive fuel user permit.

Motive Fuel User Permit (Valid for 7 days): If you own or operate a motive fuel-powered International Fuel Tax Agreement (IFTA) qualified commercial motor vehicle that is not registered under IFTA (does not have a current IFTA licence and decals), you need to obtain a motive fuel user permit each time your vehicle enters B.C.

IFTA Licence: A motor carrier that enters BC with a qualified motor vehicle more than seven days requires obtaining an IFTA license or interstate trucker license. You can complete an Application for Carrier Licence International Fuel Tax Agreement (IFTA) online using eTaxBC: https://www.etax.gov.bc.ca/btp/eservices/_/

Cost & Fees

There is a $300 (CAD) fee for a new IFTA account, which includes a $200 registration fee plus the $100 annual licence fee.

The annual renewal fee is $100 (CAD).

Penalties

If your IFTA Carrier Return and payment are not received on time, penalties and interest may be applied. Nil returns, credit returns and amended returns are treated the same as other late returns in evaluating filing history.

If you don’t file your IFTA Carrier Return, the BC IFTA office may assess you for the estimated tax, plus a 10 percent penalty and interest. They may also suspend or revoke your IFTA licence.

You must renew your IFTA licence each year in B.C. Generally, all renewals received before November 30 are processed by December 31, unless you have missing returns or payments, or have not paid your renewal fee. Once they approve your renewal, a new IFTA licence is issued along with the decals you requested for your IFTA commercial vehicles.

The annual licence or renewal fee is $100.

You can renew your licence and pay your fee online using eTaxBC: https://www.etax.gov.bc.ca/btp/eservices/_/.

• Application for BC IFTA License: https://www.etax.gov.bc.ca/btp/eservices/_/
• ‍Online BC Filing for IFTA: https://www.etax.gov.bc.ca/btp/eservices/_/
• BC Tax Rates & Carbon Fuel Tax: https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/mft-ct-005-tax-rates-fuels.pdf
• Tax Rates for IFTA quarters: https://www.iftach.org/taxmatrix4/
• BC IFTA Tax Phone #: 1-877-388-4440
• BC IFTA Tax Email: FuelTax@gov.bc.ca

Certified ELD for BC commercial motor vehicles

Under IFTA, you are required to file quarterly motor fuel tax reports with your base jurisdiction.

The schedule is as follows:

• January to March: Due April 30
• April to June: Due July 31
• July to September: Due October 31
• October to December: Due January 31

You must file your IFTA Carrier Return every quarter through your IFTA account using eTaxBC: https://www.etax.gov.bc.ca/btp/eservices/_/
You can also pay any tax due or make any account payment using eTaxBC: https://www.etax.gov.bc.ca/btp/eservices/_/

Learn more about Switchboard Mileage Calculator: a free PCMiler alternative to automating IFTA mileage reports