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IRP Carrier Manual - Appendix F


Ad Valorem Tax - a tax charged by some States in proportion to the estimated or actual value of the vehicle, as reported on Form 4 of the IRP application.

Allocated Vehicle - vehicle to which a particular jurisdiction's basic registration plate or apportioned registration plate is attached upon payment of the jurisdiction's full basic registration fee. A portion of each fleet of one-way vehicles is "allocated" to each jurisdiction into or through which the fleet travels (each vehicle of the fleet need not enter every jurisdiction).

Applicant - person, firm, or corporation in whose name or names a vehicle or fleet will be properly registered.

Apportionable Fee - any periodic recurring fee required for licence or registering vehicles, such as, but not limited to, registration fees, licence and weight fees.

Apportionable Vehicle - any vehicle used or intended for use in two or more member jurisdictions that allocate or proportionally register a vehicle designed, used, or maintained primarily for the transportation of property or passengers. A two-axle vehicle with a registered gross weight in excess of 11,793 kg; or a three-axle vehicle regardless of the registered gross weight.

Apportioned Registration - registration that allows commercial vehicles to comply with registration requirements of more than one jurisdiction, and to pay registration fees based on the percentage of operation in those jurisdictions.

Audit - physical examination of carrier's records, including source documents, to verify fleet distance and accuracy of record keeping.

Axle - means a structure that is wholly in the same or approximately the same transverse plane and that is supported by wheels on which or with which it revolves.

Axle Weight - the weight transmitted to the highway by an axle unit.

Base Jurisdiction - a jurisdiction where the registrant has an established place of business, where distance is accrued by the fleet, and where the operational records of the fleet are maintained or can be made available.

Base Plate - the plate issued by the base jurisdiction and is the only registration identification plate issued for the vehicle by any member jurisdiction. Base plates are identified by having "PRP" (for Prorate Plate) and the jurisdiction's name on the plate.

Bus - means a motor vehicle designed to carry more than 10 passengers.

CAVR - the Canadian Agreement on Vehicle Registration is an agreement between Canadian provinces for vehicles travelling in Canada that are not included in the IRP Agreement. Such vehicles include unladen vehicles, farm and fishing industry vehicles, and vehicles below the IRP weight threshold of 11,793 kg or 26,000 lbs.

Cab Card - a registration card issued for a vehicle of an apportioned fleet which identifies the specific vehicle for which it was issued, the base jurisdiction of the fleet, the registered weight of the vehicle in each apportioned jurisdiction, and the jurisdictions where the vehicle is properly registered.

Carrier - individual, partnership, or corporation engaged in the business of transporting persons or goods.

  • Common Carrier - any motor carrier that advertises to the general public to engage in the transportation by motor vehicle of goods or persons.
  • Contract Carrier - any motor carrier transporting persons or property for compensation or hire under contract to a particular person, firm or corporation.
  • Exempt Carrier - an individual, partnership or corporation engaged in the business of transporting exempt goods or persons for compensation.
  • Private Carrier - a person, firm or corporation that uses its own trucks to transport the private carriers' own freight.

Chartered Bus - a motor vehicle used as a limited passenger vehicle exclusively for the conveyance of a person or group of persons to whom or for whose use the vehicle is chartered at a fixed price for the use of the whole vehicle.

Combination of Vehicles - means every combination of truck, truck tractor, semi-trailer and trailer.

Commercial Vehicle - includes:

  • a motor vehicle having permanently attached to it a truck or delivery body
  • an ambulance, casket wagon, fire apparatus, hearse, motorbus, tow car, road building machine, taxi and a tractor
  • a combination of vehicles
  • other vehicles as specified by regulation of the Lieutenant Governor in Council

Distance Reporting Year - the period July 1 through June 30 immediately preceding the registration year that distance was actually travelled. For example, if the registration year is October 1, 2001, through September 30, 2002, the registration percentage is assessed from the distance actually travelled during the July 1, 2000 through June 30, 2001, period.

Double Bottom Combination - a combination of a power unit pulling two (2) semi-trailers or a semi-trailer and a full trailer.

Established Place of Business - a physical structure owned, leased, or rented by a fleet registrant and designated by street number or road location, and which is open during normal business hours and in which are located:

  • a telephone or telephones publicly listed in the name of the fleet registrant, and
  • a person or persons conducting the fleet registrants business, and
  • the operational records of the fleet or where the records can be made available.

Factory List Price - the manufacturer's retail price, excluding trade-in and sales tax, including accessories or modifications attached to the vehicle.

Federal Heavy Vehicle Use Tax - tax paid to the US Federal government by all interstate carriers with vehicles having a gross weight of 24,947 kg/ 55,000 lbs or more.

Fifth Wheel Coupler - a device that is mounted on the vehicle chassis and that consists of a skid plate, associated mounting brackets and latching mechanism that couples or connects to a kingpin located on the other vehicle or component.

Fleet - one or more apportionable vehicles registered for operation in the same jurisdictions.

Full Trailer - a vehicle without motive power, designed to be towed by another vehicle and is so designed that the whole of its weight and load is carried on its own axles and includes a combination consisting of a semi-trailer and trailer converter dolly.

Gross Vehicle Weight - the number of kilograms derived by adding the weights on all the axles of a commercial vehicle.

ICC - the abbreviation for the United States Interstate Commerce Commission, which is an insurance registration program for carriers travelling in US jurisdictions.

In-Jurisdiction Distance - the total number of miles/kilometres operated by a fleet of apportioned vehicles in a jurisdiction during the preceding year.

International Registration Plan - an agreement between member jurisdictions for prorating or apportioning registration fees based on fleet distance travelled in each jurisdiction.

Inter-jurisdictional ('Inter') - vehicle movement between or through two or more jurisdictions.

Intra-jurisdictional ('Intra') - vehicle movement from one point within a jurisdiction to another point within the same jurisdiction.

IVDR - the abbreviation for an Individual Vehicle Distance Record.

Jurisdiction - includes a Province or Territory of Canada or a State in the United States.

Lease - written document vesting exclusive possession, control of and responsibility for the operation of the vehicle to a lessee for a specific period of time.

  • Long term lease - a lease of 30 days and longer
  • Short-term lease - a lease of less than 30 days that is considered a "rental" in Ontario

Lessee - individual, firm, or corporation having the legal possession and control of a vehicle owned by another under the terms of a lease agreement.

Lessor - individual, firm, or corporation which under the terms of a lease, grants the legal right of possession, control of and responsibility for the operation of the vehicle to another person, firm, or corporation.

Licensed Gross Vehicle Weight - the gross vehicle weight for which a commercial vehicle is licensed.

Multi-Jurisdictional Vehicle Tax – MJVT was a tax charged at renewal to all IRP registered vehicles, based on the purchase price and purchase date for the vehicle. Ontario stopped collecting the MJV tax as off June 30, 2010 upon the HST implementation.

Operational Records - documents supporting distance travelled in each jurisdiction and total distance travelled, such as IVDRs, fuel reports, trip sheets and logs.

Pool Fleet - means a fleet of rental company trailers and semi-trailers having a gross weight in excess of 2,722 kg/6,000 lbs and used solely in pool operation, with no permanent base.

Preceding Year - the period of twelve consecutive months immediately prior to July 1st of the year immediately preceding the commencement of the registration or license year for which apportioned registration is sought.

Purchase Price - the full amount paid by the current owner to the seller to obtain full title to the vehicle, including documentation, accessories and service; 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; but does not include retail sales taxes. A trade-in cannot be used to reduce the taxable purchase price.

Reciprocity Agreement - an agreement, arrangement or understanding governing the reciprocal grant of rights and/or privileges to vehicles, which are parties to such an agreement, arrangement, or understanding.

Recreational Vehicle/Motor Home - a motor vehicle designed or used primarily for accommodation during travel or recreation, but does not include a motor vehicle that has attached to it a structure:

  • designed or used primarily for accommodation during travel or recreation, and
  • designed or intended to be detachable.

Registrant - individual, firm or corporation in whose name(s) a vehicle or fleet of vehicles is properly registered.

Registration Year - the twelve-month period during which the registration plates issued by the base jurisdiction are valid according to the laws of the base jurisdiction.

Rental Fleet - one or more vehicles that are rented or offered for rent without drivers and which are designated by a rental owner as a rental fleet.

Restricted Plate - a registration that has time (less than a full year), geographic area, mileage, or commodity restrictions (farm, log, or dealer plate).

Semi-Trailer - a vehicle without motive power, designed so that a substantial part of its weight and load rests on and is carried by the truck, truck tractor, another semi-trailer or a trailer converter dolly to which it is attached by a fifth wheel coupler.

Service Representative - one who furnishes facilities and services including sales, warehousing, motorized equipment and drivers under contract or other arrangements to a carrier for transportation of property by a household goods carrier.

Tare Weight (Unladen Weight) - the actual weight of the vehicle including the cab, body and all accessories with which the vehicle is equipped for normal use on the highway excluding the weight of any load.

Temporary Permit - referred to as a "Trip Permit" and grants any person with a valid driver's licence permission to operate an unlicensed motor vehicle or trailer on a highway. For commercial carriers, the trip permit is a temporary permit issued by the jurisdiction of Ontario in lieu of regular apportioned licence plates and cab card.

Total Miles - the total number of miles/kilometres accumulated in all jurisdictions during the preceding mileage reporting year by all vehicles of a fleet and while they were a part of the fleet.

Trailer Converter Dolly - means a vehicle unit that consists of one or more axles, a fifth wheel and a draw bar, and is used to convert a semi-trailer to a full trailer.

Trip Records - records maintained on distances travelled for each unit on a monthly/ quarterly basis and accumulate totals annually. The reporting period for actual distance travelled is July 1 to June 30 of the preceding year. The reporting period for estimated distance is for the projected registration year. These records are subject to audit by the base jurisdiction as well as host jurisdictions.

Truck - a motor vehicle, other than a bus, that is either permanently fitted with special equipment or is designed to and normally used to carry a load, and that may operate as a single unit or may pull a full trailer or pony trailer.

Truck-Tractor - a motor vehicle equipped with a fifth wheel coupler having a net weight of more than 4,000 kg, and includes an auto carrier with an under-slung fifth wheel coupler and a truck tractor with a load box.

Unladen Weight (Tare Weight) - the actual weight of the vehicle including the cab, body and all accessories with which the vehicle is equipped for normal use on the highway excluding the weight of any load.

Weight Groups - groupings of vehicles operating with the same gross or combined gross weights within the same jurisdictions.

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