Revised November 2009
Published: October 2009
Content last reviewed: November 2009
The information in this guide will help you complete the International Fuel Tax Agreement (IFTA) Quarterly Tax Return and Schedule for filing in Ontario. It also provides information about filing requirements including the time for filing a quarterly Return, penalties for filing a late Return, the required supporting schedules and payment information. The information in this guide does not replace the law found in the Gasoline Tax Act or the Fuel Tax Act and related regulations.
ONT-TAXS online is the Ministry of Finance's secure, convenient and free online tax service. It saves time, reduces paper and is available 24 hours a day, seven days a week.
Getting started is fast and easy! Visit ontario.ca/finance or call us at 1 866 ONT-TAXS (1 866 668-8297).
A return must be filed for each quarterly reporting period, including periods with no interjurisdictional travel.
To file a return for a period with no interjurisdictional travel:
IFTA returns are pre-addressed using information you provide in the Application for IFTA Registration [PDF - 645 KB]. IFTA licences are not transferable and returns pre-addressed to the former owner should not be used.
To obtain an Application for IFTA Registration [PDF - 645 KB] please contact the Ministry of Finance (details given at the end of this section under Further Information) or complete our online application at ontario.ca/finance.
To make changes to a previously filed return, please contact the ministry or use ONT-TAXS online.
Documents must be maintained for audit purposes. Do not mail supporting documents with your return unless requested by the ministry.
Each item in your return must be supported by documents in your records, such as:
Interest is charged when a return is filed late, partially paid or not paid.
A penalty is imposed when:
Payments may be made either online using ONT-TAXS online or by cheque or money order payable to the Minister of Finance in Canadian funds drawn on a Canadian financial institution.
Please be aware:
Personal information contained on Quarterly Tax Returns is collected under the authority of the Fuel Tax Act, R.S.O. 1990, c.F.35, and the Gasoline Tax Act, R.S.O. 1990, c.G.5, and will be used for the purposes of the International Fuel Tax Agreement, Fuel Tax Act and Gasoline Tax Act. Questions about this information collection should be directed to: Senior Manager, Account Management, Client Services Branch, Ministry of Finance, 33 King Street West, PO Box 625, Oshawa ON LIH 8H9, 1 866 ONT-TAXS (1 866 668-8297).
Ministry of Finance
Client Services Branch
33 King Street West
PO Box 625
Oshawa, ON L1H 8H9
1 866 ONT-TAXS (1 866 668-8297)
1 800 263-7776
The IFTA Quarterly Tax Schedule on the back of the return must be completed before you can calculate the Total Tax Due.
If you have no interjurisdictional travel to report, check the appropriate box (a return must be filed even if your vehicle(s) did not travel interjurisdictionally during this reporting period).
Also complete A, B and C in the following section of the return to provide an Average Kilometres per Litre for your fleet.
If you worked for a carrier who is reporting for all your units:
To cancel your IFTA licence, check the appropriate box and write the effective date of cancellation in the space provided (yyyy mm dd). Your IFTA licence must also be returned to the ministry with this return.
IFTA returns cover one quarterly taxation period. The current reporting period and due date are indicated on your return.
Returns must be postmarked, hand delivered or filed online (using ONT-TAXS online) by the last day of the month following the close of the reporting period. If the last day of the month falls on a Saturday, Sunday, or legal holiday, the next business day shall be considered the due date.
Enter the number of interjurisdictional unit(s) you are reporting for this period. Interjurisdictional unit(s) are qualified motor vehicle(s) that have been licensed under IFTA and have current decals attached.
For fuel purchased in bulk, enter the name and address of each bulk fuel supplier (attach a separate list if necessary). Do not include the names of suppliers of on-road purchases.
Enter the IFTA account number(s) of the carriers (lessees) you worked for during this reporting period (attach a separate list if necessary).
Report information on all qualified vehicles that are IFTA licensed within the current registration year.
A single return can be filed for one or multiple fuel types. The fuel types(s) that you have previously reported will be marked on the return. If you no longer operate interjurisdictional vehicles using the fuel type shown and you do not wish to cancel your IFTA licence, contact the ministry for further instructions.
Enter the total kilometres travelled in all IFTA and non-IFTA jurisdictions by all qualified vehicles using the fuel type shown. Include distances travelled under a single trip permit and provide a copy of the permit with the return.
Enter the total litres in all IFTA and non-IFTA jurisdictions by all qualified vehicles for each fuel type shown.
To calculate Average Kilometres per Litre divide Total Kilometres Travelled Everywhere A by Total Litres of Fuel Issued Everywhere B for each fuel type shown (round to two decimal places).
Complete the IFTA Quarterly Tax Schedule on the back of the return before continuing with this section.
Transfer the amount from P of the schedule to 1.
The penalty is five per cent of tax due, where applicable.
If you wish to calculate a penalty charge, multiply the Tax Due in 1 by five per cent and enter that amount in 2. However, the Ministry of Finance will calculate penalty on your behalf if applicable. Penalty charges will appear on your Notice of Assessment or Notice of Re-Assessment.
Transfer the amount from Q of the schedule to 3.
Add 1 , 2 and 3.
If there is an outstanding balance from a previous reporting period, 5 will be pre-populated to include the amount.
Add 4 and 5. If this amount is a credit, a refund will be sent to you upon verification of the return.
If you owe taxes, enter the total due in 7. This is the amount you are paying. Transfer this amount to R found on the remittance portion at the bottom of the return.
IFTA returns must be signed by you (the carrier) or your authorized representative.
Use the Fuel Type Table to identify the abbreviation for the type of fuel used in this reporting period. Complete a separate line for each fuel type for each jurisdiction you are reporting.
Enter the abbreviation for each IFTA jurisdiction you travelled in during this reporting period (complete a separate line for each jurisdiction). Refer to the IFTA Tax Rates Table sent with this return for jurisdiction abbreviations.
If a surcharge applies for a jurisdiction, check the Surcharge box and complete two separate tax lines - the regular jurisdiction tax line, as well as the surcharge line below it for each fuel type.
To complete the surcharge tax line:
Enter the total kilometres travelled in each jurisdiction.
Enter the taxable kilometres travelled in each jurisdiction subtracting any tax exempt distances travelled from Total Kilometres G.
A tax exempt distance is allowed:
Divide Taxable Kilometres H by the Average Kilometres per Litre C (rounded to the nearest whole number).
Enter the total litres of fuel placed in the supply tank of all qualified motor vehicles in each jurisdiction travelled.
Subtract Tax Paid Litres J from Taxable Litres I (rounded to the nearest whole number). If the result is a credit, enter the amount in brackets ( ).
All tax rates are in Canadian dollars per litre. Adjustments for currency exchange rates are included in these rates.
Where a split tax rate exists for a reporting period, an asterisk (*) will be shown beside the jurisdiction name. For a complete tax rate matrix, refer to the IFTA Inc. website - www.iftach.org
If there are two tax rates for a fuel type in a jurisdiction, calculate the taxes before and after the effective date of the change on two lines.
Do not use a previous Tax Rate Table for the current reporting period.
Multiply the Net Taxable Litres K by the Tax Rate L. If the result is a credit, enter the amount in brackets ( ).
If a return and full payment is not received by the due date, interest will be charged to the last day of the month in which full payment is received.
Interest rates for IFTA can be found on the ministry website at ontario.ca/finance.
If you wish to calculate your interest charges, enter the amount in N for each IFTA jurisdiction. However, the Ministry of Finance will calculate interest on your behalf if applicable. Interest charges will appear on your Notice of Assessment or Notice of Re-Assessment.
Add Tax Due/Credit M plus Interest Due N for each tax line.
Add the amounts in the Tax Due column M and enter the total in P.
Add the amounts in the Interest Due column N and enter the total in Q.
Transfer the amounts entered in P and Q to 1 and 3 on the front of the return. Indicate a credit in brackets ( ).