Application For Licence Under International Fuel Tax Agreement (Ifta) Form - 2015
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1
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3INSTRUCTIONS CONCERNING A LICENCE UNDER THE
INTERNATIONAL FUEL TAX AGREEMENT (IFTA) AND
THE REVENUE ACT
Any person based in Nova Scotia that is operating, or intending to operate, a qualified motor vehicle in two or more IFTA
member jurisdictions may become licenced under this Agreement.
"Qualified Motor Vehicle" means a vehicle used, designed, or maintained for transportation of persons or property and:
1. Having two axles and a gross weight or registered gross vehicle weight exceeding 11,797 kilograms or 26,000 pounds; or
2. Having three or more axles regardless of weight; or
3. Is used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle or
registered gross vehicle weight.
"Qualified Motor Vehicle" does not include recreational vehicles.
Each IFTA Licence holder shall ensure IFTA decals are placed on each qualifying motor vehicle. The decals and licence
qualify the registered holder to operate in all member jurisdictions without further licence, permit or identification requirements
in regard to motor fuel use taxes. Improper use of the decals may result in the revocation of the IFTA Licence.
Each IFTA Licence holder shall maintain a complete record of all fuel purchased, received, and used in the conduct of its
business. The fuel records shall contain, but not be limited to:
(i) the date of each receipt of fuel
(ii) the name and address of the person from whom the fuel was purchased or received
(iii) the number of litres received
(iv) the type of fuel
(v) the vehicle or equipment into which the fuel was placed
Each IFTA Licence holder shall maintain a complete record of fuel taken from the licence holder's own bulk storage and
placed in its vehicles. The own bulk storage records shall contain, but not be limited to:
(i) date of withdrawal
(ii) number of litres withdrawn
(iii) type of fuel
(iv) vehicle unit identification number
(v) purchase and inventory records to substantiate that tax was paid on all bulk purchases
Each IFTA Licence holder shall maintain detailed distance, purchase, and fuel usage records which show operations on an
individual vehicle basis. Such records shall contain but not be limited to:
(i) purchase of fuel in each jurisdiction
(ii) usage of fuel in each jurisdiction
(iii) distance travelled in each jurisdiction in which vehicles operated
Each IFTA Licence holder shall preserve all records for a period of four years from the tax return due date or filing date
whichever is later, plus any time period included as a result of waivers or jeopardy assessments.
Failure to provide records for audit purposes extends the four year record retention requirement until the records are
provided. Non-compliance with any record-keeping requirement may be cause for revocation of the IFTA Licence.
Each IFTA Licence holder shall file an "IFTA FUEL TAX REPORT" by the last day of the month following the close of the
reporting period for which the return is due. The reporting periods are quarterly and cover the following calender quarterly
periods of January 1 to March 31, April 1 to June 30, July 1 to September 30, and October 1 to December 31.
Each IFTA Licence holder shall file the "IFTA FUEL TAX REPORT" even if no operations were conducted 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, PROVINCE OF NOVA SCOTIA and include the cheque with the report. Reports 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 Act, the Revenue Act Regulations or contravening any provisions thereunder.
Completed applications and fees should be sent to:
Service Nova Scotia
Phone: (902) 424-2850
IFTA Unit
Fax:
(902) 424-0602
PO Box 755
Halifax, NS
B3J 2V4
https://novascotia.ca/sns/access/business/tax-commission.asp
Page 1 of 3
SNS-IFTA-A-V.30.09.17
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