International Registration Plan
IRP News
| Jul 2006: | HTML | PDF (174 KB) |
| Nov 2005: | HTML | PDF (201 KB) |
| Jul 2005: | HTML | PDF (263 KB) |
| Apr 2005: | HTML | PDF (176 KB) |
- Frequently Asked Questions
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Forms:
- IRP Application Forms 1: HTML | PDF
- IRP Application Forms 2: HTML | PDF
- IRP Application Forms 3: HTML | PDF
- IRP Application Forms 4 (Truck/Trailer): HTML | PDF
- IRP Application Forms 4 (Bus): HTML | PDF
Instructions for completing Forms: HTML | PDF (329 KB) -
Established Place of Business Questionnaire
Instructions for completing Forms: HTML | PDF -
Estimated Distance Declaration
Instructions for completing Forms: HTML | PDF (329 KB) - Individual Vehicle Distance Records (IVDR) (PDF - 91 KB)
- Carrier Manual: HTML | PDF (906 KB)
To view PDF files, you will require Adobe Acrobat Reader.
For general IRP information, please contact the IRP Program Office at 416-235-3923 or 1-866-587-6770 (within Ontario). The IRP Program Office can be reached by fax at 416-235-3924 or 1-866-587-6771 (within Ontario). You can also send e-mail enquiries to: irp@ontario.ca.
Once completed, you can fax your IRP application forms to any IRP Office, along with supporting documentation for the transaction. Contact the IRP Office to confirm which documents you need to attach to your application.
IRP Office locations and contact numbers: IRP Service Outlets
Frequently Asked Questions
- What is IRP?
- Is there an Industry Advisory Group for IRP?
- How are IRP applications processed?
- I am a carrier with vehicles bearing regular commercial plates. These vehicles travel to IRP jurisdictions occasionally, and have not registered in IRP. Should I continue to purchase trip permits, or would IRP registration be a better choice?
- I have vehicles with farm plates on them. Am I required to register in IRP?
- I operate a tow truck that picks up disabled vehicles outside Ontario. Do I have to register for IRP?
- I run chartered buses into the U.S. Should I register for IRP?
- What information do I need to complete the forms?
- How will IRP fees be calculated?
- How much are the IRP fees?
- What is the Harmonized Sales Tax (HST)?
- What is the Multi-jurisdictional Vehicle Tax?
- How is the Multi-jurisdictional Vehicle Tax calculated?
- Will Quebec insurance fees be collected under IRP?
- What is the distance reporting period for IRP?
- Should I report distances for jurisdictions I went to last year but do not want to appear on my cab card?
- Can I use zero distances for jurisdictions I want on the cab card but have never visited, like I could under CAVR?
- I never know where I will need to go in the coming year, because my business changes constantly. How should I complete my IRP application?
- How do I establish estimated distances for jurisdictions I have never been to before, but would like shown on my cab card?
- If I do not travel into a jurisdiction where I estimated distances on my application last year, will I receive a credit?
- Why is the factory price for my vehicle required on the IRP application?
- Why do you need copies of the bill of sale or lease agreement to process my IRP application?
- Does the purchase price include taxes?
1. What is IRP?
The International Registration Plan (IRP) is a U.S.-based plan that allows for the distribution of registration fees for commercial motor vehicles travelling inter-jurisdictionally through member states and provinces. Ontario implemented IRP on April 1, 2001. All carriers travelling outside Ontario with vehicles having a gross weight in excess of 11,793 kg should register in IRP. Otherwise, these carriers will have to purchase trip permits to travel outside Ontario.
All U.S. states and three provinces, British Columbia, Alberta and Saskatchewan, were members prior to April 2001. All remaining provinces joined the Plan by April 1, 2001. The Yukon, Northwest Territories, Nunavut, Alaska and Mexico are not members of the Plan.
Ontario's membership in IRP has strong support from the truck and bus companies based in this province. The province supports a North American-wide registration system that will eventually include Mexico.
The IRP provides blanket registration for trucks and buses as an alternative to individual reciprocity agreements, and distributes truck and bus registration fees among member jurisdictions based on the number of kilometres carriers travel in other jurisdictions. Vehicles will have one licence plate and registration document which allows travel in all jurisdictions.
2. Is there an Industry Advisory Group for IRP?
The Ministry of Transportation and the Ministry of Finance have established an Industry Advisory Committee for IRP and the International Fuel Tax Agreement (IFTA). This advisory group is composed of representatives from the Ontario Trucking Association, the Ontario Motor Coach Association, and the Private Motor Truck Council of Canada, permitting agencies, private trucking firms and representatives from the Ministry of Transportation and the Ministry of Finance. The Committee meets when needed to discuss issues regarding IRP service delivery in Ontario.
3. How are IRP applications processed?
Carriers may hand in or fax IRP applications to their local Prorate Offices. Once the Prorate Office receives an application, it will be processed and a fee notice will be sent to the carrier. If changes are required, the carrier should contact the Prorate Office and send in a revised application. Once the carrier is satisfied with the application, payment can be made to your local Prorate Office. Credentials will be given to the carrier in person by Prorate staff, or sent to the carrier by mail. Courier service is available at the expense of the carrier. Any original documents required for the transaction must be made available to the Prorate Office before the credentials are released to the carrier.
4. I am a carrier with vehicles bearing regular commercial plates. These vehicles travel to IRP jurisdictions occasionally, and have not registered in IRP. Should I continue to purchase trip permits, or would IRP registration be a better choice?
You can either register your vehicles in IRP or purchase trip permits for each jurisdiction where you need to travel. If you travel outside Ontario fewer than 12 times per year, your costs are likely to be lower if you purchase trip permits. However, if you encounter difficulties with enforcement authorities, you may prefer to register in IRP.
5. I have vehicles with farm plates on them. Am I required to register in IRP?
Some jurisdictions exempt vehicles with farm plates, and others do not. You should contact the jurisdictions you plan to travel to for assistance with this question. Here is a link to a contact list for all IRP jurisdictions.
6. I operate a tow truck that picks up disabled vehicles outside Ontario. Do I have to register for IRP?
If your tow truck has a flat bed on which you transport the entire weight of the towed vehicle, you must register for IRP using the combined gross weight of the tow truck and the heaviest vehicle you expect to transport. If the tow truck carries only part of the weight of the towed vehicle, and one axle of the towed vehicle rests on the highway, you register for IRP using the gross weight of the tow truck only, as the towed vehicle is not considered a load. If you choose not to register in IRP, you must purchase trip permits to complete your trip.
7. I run chartered buses into the U.S. Should I register for IRP?
Most jurisdictions exempt chartered buses from IRP registration. However, some require IRP registration. Here is the current information that we have - you will note that not all jurisdictions are listed. Please contact the jurisdiction for confirmation or clarification before you travel.
| Jurisdiction | Reciprocity YES or NO | Comments |
|---|---|---|
| Alabama | Yes | Offer reciprocity, no trip permits required |
| British Columbia | No | |
| Florida | Yes | Will allow an Ontario carrier to operate a chartered bus within Florida as long as the charter originated outside Florida. |
| Idaho | No | Do not offer reciprocity to charter bus operations unless registered at 26,000 lbs. or less. |
| Iowa | No | Chartered bus operators are required to permit in Iowa |
| Kansas | Yes | They allow reciprocity as long as it's marked charter and they carry an itinerary. They are required to purchase a fuel permit or IFTA and authority from the Kansas Corporation Commission or Single State Registration. |
| Kentucky | Yes | Currently offer reciprocity on charter buses as they consider them to be exempt from IRP requirements per the definition of apportionable vehicle in the IRP agreement. |
| Louisiana | Yes | |
| Maine | Yes | Offers reciprocity for charter buses and they do not need to be prorated. |
| Maryland | Yes | Offers reciprocity |
| Minnesota | Yes | Allow vehicle registration reciprocity for all charter bus operations displaying current vehicle registration and vehicle is performing a charter operation. |
| Mississippi | Yes | |
| Missouri | Yes | |
| Montana | No | Do not have reciprocity with Ontario for charter buses. Require the bus to have an IRP cab card with MT or purchase a temporary trip permit. |
| Nebraska | Yes | |
| Nevada | No | |
| New Jersey | Yes | Offers reciprocity |
| New York | Yes | Offers reciprocity |
| North Carolina | Yes | Offers reciprocity along with a copy of the charter |
| Oklahoma | Yes | For irregular route operators |
| Oregon | Yes | A charter bus that is not apportioned in its base jurisdiction will be allowed to travel in Oregon exempt from obtaining the usual 10-day, $21 registration trip permit. Reciprocity is not offered for a chartered bus apportioned in its base state, if Oregon is not on its cab card and carrier will have to obtain the 10-day $21 registration trip permit. |
| Rhode Island | Yes | |
| Saskatchewan | No | |
| South Dakota | Yes | Offers reciprocity to chartered buses. A copy of the IRP agreement must be carried on board. |
| Texas | Yes | Offers limited reciprocity to charter groups that are school, scholastic, government and charities |
| Utah | Yes | |
| Vermont | Yes | |
| Virginia | Yes | |
| West Virginia | Yes | |
| Wisconsin | Yes | Wisconsin does and will continue to honour other jurisdictions charter buses. |
| Wyoming | No | Do not offer reciprocity to charter buses. Chartered buses are required to prorate or trip permit. |
8. What information do I need to complete the forms?
You will need:
- details from mileage records collected for the International Fuel Tax Agreement (IFTA) to complete the IRP application forms from the previous year's distance records (July 1 - June 30)
- current and valid insurance information
- tare weight (empty weight ) from vehicle registration permit
- Vehicle Identification Number (VIN) for each vehicle, as well as make and model year
- Safety Standards Certificate and emissions test (where applicable)
- Copy of bill of sale or lease agreement showing purchase price or capital cost, before tax, letter of authorization (if required)
- number of axles (maximum for the tractor and trailer)
- estimated distance if no actual distance is available for a jurisdiction
- factory price (if travelling in Colorado, Montana or Nevada) and purchase price and purchase date of the power unit
- the Canadian federal business number, used by Revenue Canada for tax filing purposes (9 digits, followed by 3 alpha characters - report only the first 9 digits on your IRP application) - otherwise known as the GST number (optional)
- IFTA number, either from Ontario or from the jurisdiction where the carrier is registered for IFTA
- CVOR number (Commercial Vehicle Operator's Registration)
- corporate address
- contact information
- all forms signed and dated by contact person on Form 1
9. How will IRP fees be calculated?
IRP fees are calculated using the "in-jurisdiction" distance divided into the total distance travelled by the fleet in all jurisdictions. For example, if a carrier travels 10,000 km in Ontario, and 100,000 km in all jurisdictions including Ontario, the prorate percentage for Ontario would be 10 percent. This would be applied to Ontario's fee schedule for the vehicle weight. If that fee were $1650.00 annually, the Ontario fee for a full year of IRP registration would be $165.00 per vehicle.
IRP fees will vary based on where the carrier travels, as registration fees are different in each jurisdiction.
10. How much are the IRP fees?
IRP is designed to provide "one-stop shopping". Fees will fluctuate depending on where the carrier registers to travel, since some jurisdictions have higher registration fees than others. Your prorate percentage for each jurisdiction determines how much of that jurisdiction's fees you will pay. It is based on the in-jurisdiction distance divided into the total distance. If your prorate percentage in Ontario is 40 percent, you will pay 40 percent of Ontario's fees. If your prorate percentage in New York is 35 percent, you will pay 35 percent of New York's fees. Your fees do not necessarily increase when you add jurisdictions, because you do not pay based on kilometres travelled. Rather, you pay based on the ratio of kilometres travelled in each jurisdiction.
In addition to registration fees, some jurisdictions charge additional fees that must be paid before a carrier can travel through that jurisdiction. However, these fees have been in place for some time, and are not contingent upon IRP registration. An example is Oregon's Department of Transportation plate, which is required for carriers wishing to travel through Oregon.
11. What is the Harmonized Sales Tax (HST)?
Effective July 1st 2010, the Province of Ontario converted the Retail sales Tax (RST) to a value –added HST, a federally administered single sales tax. The Harmonized Sales Tax is a combined tax rate of 13%: a provincial portion at 8% same as the RST rate and a federal portion of 5% same as the Goods and Services Tax (GST) rate.
As a result of the implementation of HST on July 1, 2010 the Multi-jurisdictional Vehicle Tax (MJVT) has been eliminated and the exit tax no longer applies to vehicles leaving IRP. Vehicle original registrations and transfers of vehicles are subject to either HST or RST (dependent upon where the vehicle is purchased and who the vehicle is purchased from).Retail sales tax applies on the private sale of motor vehicles at 13% in order to provide an even playing field between the dealers and the sales of private vehicles..
Consult the Ministry of Revenue (MOR) for more information, you can call the Ontario Budget hotline at 1-800-337-7222 (both from Ontario and outside the province) or visit the MOR’s website at: www.ontario.ca/taxchange . You can also call Canada Revenue Agency (CRA) at 1-800-959-5525 or visit CRA’s website at www.cra.ga.ca.
12. What is the Multi-jurisdictional Vehicle Tax?
The Multi-jurisdictional Vehicle Tax (MJVT) was a form of sales tax that replaced the retail sales tax on vehicles registered in IRP for the period of October 01, 2001 to June, 30 2010. It used to be based on the purchase price and purchase date of the vehicle, and the Ontario prorate percentage. When a vehicle was purchased for IRP purposes, the vehicle owner was exempt from retail sales tax if satisfactory proof that the vehicle would be registered in IRP was provided to the dealership. . The MJVT was charged on your IRP bill instead. All IRP registrants that traveled into Ontario had to pay MJVT.
13. How was the Multi-jurisdictional Vehicle Tax calculated?
Ontario implemented the Multi-jurisdictional Vehicle Tax on October 1, 2001. The tax replaced retail sales tax on the purchase of new vehicles. It was charged every year based on the vehicle purchase price and purchase date. If the vehicle was leased, the tax on the lease was eliminated, and paid through IRP registration instead. The capital cost of the vehicle on your lease agreement was used to calculate MJVT for leased vehicles. Registrants were asked to indicate clearly if they had an operating lease or a capital lease, as it used to affect how tax was charged. A capital lease is a financing agreement where the vehicle is usually registered to the holder of the debt, and ownership is transferred to the lessee at the end of the term. An operating lease, while it may include a buy-out option, is for operation and not financing. Tax is paid in full on the purchase price if it is a capital lease, while tax is paid monthly on an operating lease.
14. Will Quebec insurance fees be collected under IRP?
No. However, you may require operating authority to travel in Quebec. Please contact SAAQ for further information on operating authority at (418) 643-7620 or 1-800-361-7620, or visit the SAAQ website.
15. What is the distance reporting period for IRP?
The IRP distance reporting period will be July 1 to June 30 of the preceding year. If the effective date of your fleet renewal is September 1 or earlier, you may use the July 1 to June 30 period ending one year previous. For example, if your renewal date is September 1, 2003, your distance reporting period is July 1, 2001 to June 30, 2002. We recognize that you do not have sufficient time to tabulate all your distances from the July to June period immediately preceding your renewal, especially if you submit your renewal application before August 1. However, if the effective date of your fleet renewal is October 1, you must use the July to June period immediately preceding that date.
16. Should I report distances for jurisdictions I went to last year but do not want to appear on my cab card?
Yes. Simply record them on your Form 2 Fleet Distance Declaration. Do NOT place a "P" or an "E" in the "Prorate" or "Estimate" columns. On your next renewal, do not indicate these jurisdictions unless you actually travelled there. If you add the jurisdiction to your fleet during the registration year, you must use this distance as a minimum estimate.
17. Can I use zero distances for jurisdictions I want on the cab card but have never visited, like I could under CAVR?
No. You must use estimates. These distances get included in your total distance, and your prorate percentage for the jurisdiction is calculated by dividing the estimate into the total distance. This will not result in a net increase in your IRP fees. This effectively decreases the prorate percentages for all other jurisdictions because they are calculated based on total distance.
18. I never know where I will need to go in the coming year, because my business changes constantly. How should I complete my IRP application?
Report your distances from your IFTA report from the previous year. In addition to those distances, estimate a reasonable distance in any jurisdiction where you think you might need to travel on your IRP application. It is cheaper and simpler to register for any jurisdiction you might visit at registration time, rather than purchase trip permits or add the jurisdiction to your IRP application mid-year. If you choose to add the jurisdiction mid-year, this will require replacing all existing cab cards for each vehicle in the fleet, and it will cost you additional fees. If you do this at the beginning of the year, your distances get added to your total distance, and your prorate percentages are determined as if your estimated distance were actual distance. This is why it is financially advantageous to estimate distances for any jurisdiction you might travel to in the coming year.
19. How do I establish estimated distances for jurisdictions I have never been to before, but would like shown on my cab card?
If you are estimating distances for the coming year, because you want a jurisdiction to be listed on your cab card but have not travelled there before, establish a reasonable distance estimate by determining the length of a round trip through the jurisdiction and multiplying that number by the expected frequency of your trips to that jurisdiction and the number of vehicles in the fleet. Don't forget to indicate a "P" for prorate, and an "E" for estimate on your IRP application beside the distance for this jurisdiction. Jurisdictions where you are estimating for the second renewal period in a row will be calculated as second year estimates. If you are having difficulty determining your estimated mileage, please contact your local Prorate Office for assistance.
20. If I do not travel into a jurisdiction where I estimated distances on my application last year, will I receive a credit?
No. We do not recalculate fees based on whether or not you actually travelled to a jurisdiction. Essentially, the fees you paid to that jurisdiction should have been paid to other jurisdictions. If you remove that jurisdiction from your application the following year, your registration fees will go to the jurisdictions that should receive them instead of the one where you have not travelled. If you need to estimate distances in that jurisdiction again, you will be charged extra fees for your IRP registration. Fees for second-year estimates are calculated differently than regular fees. When you estimate distances a second time for the same jurisdiction, we do not include these distances in our calculation of the total distance travelled. Instead, we take the second-year estimated distance, and divide it into the total distance travelled, to determine the extra fee. The estimated mileage for these jurisdictions is added to the existing mileage from the renewal. This figure is used to calculate the prorate percentages for those jurisdictions being estimated for a second year and will be used to calculate the registration fees.
21. Why is the factory price for my vehicle required on the IRP application?
Nevada, Montana and Colorado charge a form of sales tax based on the factory price of the vehicle. You should calculate this cost yourself if you travel to Nevada, Montana or Colorado. Otherwise, we will use the default table as shown in the IRP Carrier Manual. You do not need to provide this information if you do not intend to travel into Colorado, Montana or Nevada.
22. Why do you need copies of the bill of sale or lease agreement to process my IRP application?
You will only be asked for this information when you establish a new IRP fleet, or when you add a new vehicle to the fleet. Check your Vehicle Summary information to ensure we have recorded the proper purchase price/capital cost and purchase date/lease start date. Once this has been confirmed, there will be no further need for this documentation.
23. Does the purchase price include taxes?
No. The purchase price is the full amount paid by the current owner to the seller to obtain ownership of the vehicle, including documentation, accessories, service, and finance charges, any other charges that were incurred to complete the sale, and the cost of capital modifications made to the vehicle within 30 days of the vehicle's acquisition date. It does not include retail sales taxes. A trade-in cannot be used to reduce the taxable purchase price.
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Last modified: February 01, 2012