Ministry of Transportation / Ministère des Transports
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IRP Carrier Manual - Fees & Refunds

8.  Ontario Fees

Registration Fees

  • Regular annual Ontario registration (licence) fees are based on the gross vehicle weight of a vehicle.

  • For apportionment purposes, these fees are reduced by a percentage factor.

  • The percentage factor is determined by the total in-jurisdiction (eg. Ontario) distance divided by the total distance travelled in all North American jurisdictions during the distance-reporting year (July 1 - June 30 of the previous year), reported in kilometres.

  • Annual apportioned Ontario registration (licence) fees are payable at the time of initial licensing or upon renewal of your vehicle licence at an IRP Office.

Vehicle Tax

All Ontario based and apportioned vehicles are subject to annual registration fees, the Vehicle Tax on private vehicle purchases or original registrations of  and an administration fee.

  • Effective July 1, 2010, the Multi Jurisdictional Vehicle Tax and the Exit Tax will no longer apply to vehicle registered in IRP.
  • Vehicles purchased from a GST/HST registrant will be subject to the Harmonized Sales Tax (HST) at a rate of 13 per cent.  Private purchases of specified vehicles (purchases from a person who is not a GST/HST registrant) will continue to be subject to RST at a rate of 13 per cent. 
  • Specified vehicles that are purchased privately in another Canadian province and brought into or delivered in Ontario after June 30, 2010 will be subject to RST at 13 per cent. HST of 13 per cent will generally apply to specified vehicles brought into Ontario from outside Canada. Please contact the Ministry of Revenue for additional information at 1-800-337-7222.
  • The Multi Jurisdictional Vehicle Tax  (MJVT), applicable to IRP vehicles was implemented effective October 1, 2001 and was  charged based on the purchase price of the vehicle. Credits for previous tax payment were calculated for vehicles purchased within the previous five years.
  • The following Canadian provinces charge a multi-jurisdictional vehicle tax:
    Saskatchewan, Manitoba, Prince Edward Island.
  • The following US states charge some form of recurring tax that will be shown separately on the invoice:
    California, Colorado, Maine, Mississippi, Montana, Nevada, Pennsylvania, Tennessee, Utah, West Virginia.

Administration Fee

An administration fee is charged on each renewal/supplement processed for an Ontario-based carrier. The fee is $25.00 per vehicle. Deletions of vehicles are the only exception - there is no fee charged except where the carrier requests a refund of Ontario IRP registration fees. The fee for a refund is $5.00 per vehicle, and is deducted from the refund amount.


9.  Invoice Billings

When an IRP Office processes an application, the fees are calculated for all IRP jurisdictions in which apportioned registration has been requested. (Each jurisdiction bases its fees on different criteria, such as purchase price or model year of the vehicle or carrier type, etc. They do not collectively base their fees on common or standard criteria. Also, some jurisdictions have more than one fee, such as ad valorem tax, excise tax, privilege tax, clean air levy, etc.). All fees are inclusive within the breakdown for each jurisdiction on the invoice billing.

The invoice billing is sent to the carrier via the means of communication chosen by the carrier. The carrier can choose to receive the invoice by fax, by mail, by courier, or in person, from an IRP Office. The invoice will show the total amounts due for the application. The invoice billing consists of both a Jurisdiction Summary and a Vehicle Summary.

The Jurisdiction Summary

View sample Jurisdiction Summary

Sample Jurisdiction Summary (PDF - 183 KB)


View sample Vehicle Summary

Sample Vehicle Summary (PDF - 136 KB)

  • Shows the percentage factor and breakdown for fees and tax (where applicable) per jurisdiction, how that fee is distributed among the jurisdictions and the combined total payments due for all vehicles (recorded on all Vehicle Summary sheets) in the application.

  • Should be checked in detail against your original application to ensure that:
    • All requested jurisdictions are listed;
    • Declared total kilometres per jurisdiction are accurate;
    • Distances have been correctly recorded as Actual or Estimated (1st or 2nd Year).

The Vehicle Summary

  • Shows the breakdown of fees and tax (where applicable) per vehicle, how that fee is distributed among the jurisdictions and the total due for that individual vehicle.

  • Should be checked in detail against your original application to ensure:
    • That all requested units are listed;
    • that all vehicle information, such as unit number, VIN, purchase price and purchase date, etc. is correctly listed; check your renewal application to ensure we have the correct information, or if you are processing a supplemental application, contact your IRP Office for verification.
    • that the gross vehicle weights for each vehicle is correctly listed

If you should find any discrepancies in information, please contact the office that processed your application immediately.

Payment

Payments due are listed on the Jurisdiction Summary only. They are identified in both Canadian and US funds.

Do not remit funds for any amounts listed on the Vehicle Summary sheets. These are subtotals only and have already been included in the Total Amount Due portion of the Invoice Summary.

If travel is intended in both Canadian and US jurisdictions, payment must be submitted in Canadian funds for Canadian fees and US funds for US fees.

Payment made by personal cheque must be certified. Company cheques are acceptable if the carrier information is pre-printed on the cheques. Please make your cheque(s) payable to the Minister of Finance/MTO. Cash payment may also be made for Canadian and US fees. Credit cards can be used for payment of Canadian fees ONLY.

Please see the four pages that follow for examples of the Jurisdiction Summary and the Vehicle Summary.

NOTE:

Any NSF amount owing must be paid by cash, certified cheque, money order or credit card. 

Effective March 31, 2008, the ministry introduced a new cheque acceptance policy for the IRP Program.

The new policy will require all new carriers to pay IRP fees by certified cheque, cash, money order, bank draft or credit card (Canadian funds only) until the end of their first full 12 month registration year. Existing carriers that issue an NSF cheque on or after March 31, 2008 will also be required  to pay IRP fees by certified cheque, cash, money order, bank draft or credit card (Canadian funds only) until the end of their next full 12 month registration year.  For the affected carriers, regular business cheques will no longer be accepted as a form of payment until the carrier has completed a full 12 month registration year

This policy also applies to permitting companies paying fees for a carrier requiring certified payment.  A third party regular business cheque will not be accepted from permitting companies.  If a permitting company/third party is paying fees for a carrier requiring certified payment, IRP staff will advise them of the “certified payment only” policy.

*add fee notice displaying the taxes (HST/RST)

irp-fee-notice-jurisdiction-summary


irp-fee-notice-vehicle-summary

10.  Refunds

Ontario can only refund the Ontario portion of the registration (licence) fees.

  • Ontario cannot refund registration fees, vehicle tax, excise tax, ad valorem tax, administration fees or miscellaneous fees for any other jurisdiction.
     
  • For refunds pertaining to fees other than apportioned registration fees, the Ontario carrier must make application directly to the appropriate jurisdictional office.

When an Ontario carrier submits a supplement to delete a vehicle(s) from an IRP account or requests a decrease to the gross vehicle weight, the IRP Office will process the supplement, which will result in the following credit or refunding activity:

Ontario

  • The registration (licence) fees will be refunded upon surrender and cancellation of the apportioned plates, or
  • The difference in registration (licence) fees will be refunded upon processing a decrease to the gross vehicle weight.

To process either of the above, you must visit an IRP Office. Refunds for Ontario fees only are issued directly from the Ministry of Transportation to the carrier.

Canadian Jurisdictions

  • A Remittance Report will be generated and sent by the IRP Office to the other Canadian jurisdictions where apportionment was required. The Report provides the jurisdiction with all registration fees refundable to the carrier. The jurisdictions will individually process the refunds due (subject to any applicable administration fee) and remit directly to the carrier. Please allow six (6) weeks for processing.

U.S. Jurisdictions

  • Applications for a refund of apportioned registration fees for US IRP jurisdictions must be handled directly between the Ontario carrier and the individual jurisdictions in accordance with their statutes. Please be advised that most US jurisdictions do not provide refunds unless there was an error in calculating the original invoice. (The Ministry of Transportation will provide written confirmation of the error to facilitate a refund for the carrier.) As a result, we advise carriers to keep plates until they can be transferred to a new vehicle being added to the same fleet, rather than return them for credit or refund. The exception to this would be if the carrier's prorate percentage in Canadian jurisdictions was considerably higher than its prorate percentage in US jurisdictions, as Canadian jurisdictions refund fees.

Miscellaneous Refunds

  • Refunds for vehicle tax, excise tax, ad valorem tax, etc. must be applied for directly by the Ontario carrier to the appropriate jurisdictional office.

  • Refunds for administration or any other miscellaneous fee must be applied for directly by the Ontario carrier to the appropriate jurisdictional office.

  • Refunds for Ontario harmonized sales tax /retail sales tax must be applied for directly by the carrier (see Appendix C, page 64).

  • No refunds were  issued for taxes collected through the MJVT.. Any credits due for taxes were   stored and used against any further taxes owing.

Idaho Refund

Registrants apportioning a fleet to operate in Idaho may request a refund from Idaho if the average distance per vehicle in a fleet is less than 80,467 kilometres/50,001miles. To determine if a refund may be due, divide the total fleet distance by the number of vehicles in the fleet. If the average is less than 80,467 kilometres/50,001 miles per vehicle, request a refund form from the Revenue Operations Unit, Idaho Transportation Department at (208) 334-8770.



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