The International Registration Plan (IRP) is a multijurisdictional licencing agreement that establishes a single uniform system for administering and collecting licence fees and other recurring fees and taxes from persons operating multijurisdictional vehicles (i.e., trucks and buses) in Canada and the USA for the commercial carriage of passengers or goods.

On April 1, 2001, Ontario became a member of IRP.  To accommodate Ontario's membership in IRP, the previous proportional 8% retail sales tax (RST) on multijurisdictional vehicles used in Ontario was replaced with an annual prorated sales tax known as a "multijurisdictional vehicle (MJV) tax", which is collected at the time of registration.

Under IRP, multijurisdictional carriers register or license their multijurisdictional vehicles with their base jurisdiction only. The base jurisdiction assigns a carrier account number and issues one cab card and a base plate for each of the carrier's vehicles. The base jurisdiction also collects all applicable licencing fees and taxes from the carrier on behalf of the other member jurisdictions, and distributes the amounts collected to the applicable jurisdictions. The base plate and cab card allow the carrier to operate in the jurisdictions that are listed on the cab card.

Detailed information on IRP registration and applications can be obtained at any Ministry of Transportation (MTO) Prorate Office, the IRP Transition Office at (416) 235-3923 or 1-866-587-6770, or at its website at www.mto.gov.on.ca/english/trucks/irp

The IRP Transition Office can also be reached by fax at 416-235-3924 or 1-866-587-6771, or by e-mail at irp@mto.gov.on.ca.

Further details about calculating the MJV tax can be found in RST Guide 809 - Multijurisdictional Vehicle Tax Payable under the International Registration Plan.

RST Information Notice Repairs to Multijurisdictional Vehicles and Trailers, January 2002 provides further information regarding repairs to multijurisdictional vehicles and trailers.