Taxation Division
To view PDF files, you must have a copy of the Adobe Acrobat Reader which is available as a free download.
Need more info?
E-mail or call us at
Manitoba Finance-Taxation Division
(204) 945-5603
Manitoba Toll Free
1-800-782-0318
Interjurisdictional Motor Carriers
International Registration Plan (IRP)
Manitoba is now participating in the International Registration Plan (IRP). Effective March 1, 2001 Manitoba began providing IRP services to Manitoba-based truck and bus operators. IRP is a cross-border agreement between forty-eight U.S. states and the ten Canadian provinces for sharing commercial vehicle registration fees and road-use taxes.
The introduction of IRP will also change the calculation and collection of Manitoba’s retail sales tax for commercial vehicles registered under IRP. The 7% retail sales tax on purchased vehicles will be replaced by a Manitoba Prorate Vehicle Tax (PVT) paid each year at the time of registration of the vehicle. This approach permits owners to pay the tax on a lower annual basis, spreading the cost over the expected life of the vehicle. Carriers who register interjurisdictional vehicles under IRP, that were acquired before March 1, 2001 and on which the Manitoba retail sales tax was previously paid, are eligible for a transitional exemption/refund of the Manitoba PVT for up to two years. All refund requests are subject to a two-year limitation. The registration offices in individual IRP jurisdictions will collect and remit the province’s PVT on behalf of their carriers who indicate they will be travelling into Manitoba.
Form No. |
Date | Title |
| N/A | September 2010 | Application for Refund-Common Carrier |
Manitoba based carriers register under IRP through the Manitoba Prorate Office at:
Manitoba Public Insurance |
|
| Telephone: | 1-204-985-7775 (Winnipeg) 1-866-798-1185 (Outside Winnipeg) |
| Fax: | 1-204-953-4998 (Winnipeg) 1-866-798-1186 (Outside Winnipeg) |
| Email: | irp@mpi.mb.ca |
| Web Site: | www.mpi.mb.ca |
The following tax bulletins provide information on how the retail sales tax and PVT apply to Interjurisdictional Motor Carriers and to vendors making sales to these carriers.
| Bulletin | Date | Title |
| 044 | February 2003 | Information for Interjurisdictional Motor Carriers |
| 046 | February 2001 | Sales to Interjurisdictional Motor Carriers |
Please Contact Us to have your questions on IRP or PVT answered.
International Fuel Tax Agreement (IFTA)
Manitoba is a member of the International Fuel Tax Agreement (IFTA). This agreement among Canadian provinces and most U.S. states simplifies the reporting of fuel taxes by carriers who operate in more than one member province or state.
IFTA began in 1983 with three member states, and has grown substantially since then. IFTA membership consists of forty-eight U.S. states and the ten Canadian provinces. Eligible Manitoba carriers apply to Manitoba Finance - Taxation Division for fuel tax credentials which will cover travel in all IFTA member jurisdictions.
The following documents provide information on how IFTA applies to Interjurisdictional Motor Carriers.
| Bulletins | Date | Title |
| IFTA-001 | April 2011 | International Fuel Tax Agreement (IFTA) |
| IFTA-002 | April 2011 | Leased Operations Under International Fuel Tax Agreement (IFTA) |
| Notices | ||
| April 2011 | Registration Requirements Under the International Fuel Tax Agreement (IFTA) | |
| April 2011 | International Fuel Tax Agreement (IFTA) Decal Placement Guide | |
| Newsletters | ||
| 2011-4th Quarter | Manitoba IFTA Information 4th Quarter 2011 | |
| 2011-3rd Quarter | Manitoba IFTA Information 3rd Quarter 2011 | |
| 2011-2nd Quarter | Manitoba IFTA Information 2nd Quarter 2011 | |
| 2011-1st Quarter | Manitoba IFTA Information 1st Quarter 2011 | |
| Manual | ||
| April 2011 | IFTA-Motor Carrier Instruction Manual | |
Please Contact Us directly to register for IFTA, or to have your IFTA questions answered.
