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 Multi-jurisdictional Vehicle Tax (MJVT) and an administration fee.

• A new form of tax only applicable to IRP vehicles is now being collected (effective October 1, 2001) by the Ministry of Transportation on behalf of the Ministry of Revenue. This recurring sales tax will be charged based on the purchase price of the vehicle. Credits for previous tax payment will be calculated for vehicles purchased within the previous five years (October 1, 1997 to September 30, 2001). Please contact the Ministry of Revenue for additional information at 1-800-263-7965.

• The following Canadian provinces also charge a multi-jurisdictional vehicle tax:
  british Columbia, 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

• 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 (1^st or 2^nd 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.

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:

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