Record keeping

Distance record

You must keep a record of the distances travelled by your qualified motor vehicles in Québec and all other jurisdictions, including those that have not signed the International Fuel Tax Agreement (IFTA).

Your record must contain detailed and precise information concerning each trip made by your qualified motor vehicles.

Fuel record

You must keep a record of all the fuel purchased, received and used in the course of your business. Fuel purchases must be substantiated by detailed supporting documents.

Record retention

Your records and original supporting documents must be kept for a period of six years after the last year to which they apply, and made available on request to any member jurisdiction that wishes to see them.

Audits

Under the Agreement, Revenu Québec may audit records on behalf of any member jurisdiction. In the absence of supporting documents, assessments will be made on the basis of the provisions of the Agreement.

Mexico and IFTA

On January 1, 2003, Mexico became a participating jurisdiction under the IFTA. However, Mexico is not considered to have the same status as the states, provinces and territories that are parties to the Agreement.

Consequently, in order to correctly calculate the average number of kilometres per litre, you must enter the number of litres of fuel purchased and of kilometres travelled in Mexico in the spaces provided for non-member jurisdictions on the quarterly return (CAZ-510-V).