Qualified motor vehicles

Under the International Fuel Tax Agreement (IFTA) (IN-322-V), a qualified motor vehicle (truck, bus, etc.) is a motor vehicle that

• is used partly or exclusively for commercial purposes; and
• is designed, used or maintained for interprovincial or international road transportation of passengers or freight.

The vehicle must also, as applicable,

• have two axles and a gross weight or registered gross weight of more than 11,797 kilograms (26,000 pounds);
• have three or more axles (regardless of the weight of the vehicle); or
• be used in combination with another vehicle, resulting in a total gross weight or registered gross weight of more than 11,797 kilograms (26,000 pounds).

Exception

Vehicles used exclusively for recreational purposes are not considered to be qualified motor vehicles.