Tax Information: Prorate Taxes

Interjurisdictional carriers pay registration fees, sales tax and fuel tax based on the proportion of distance traveled in Saskatchewan compared to the distance traveled in all jurisdictions. 

For more information about Prorate Taxes, please contact us.

Sales Tax (PVT)

The Prorated Vehicle Tax (PVT) allows for the payment of tax by all registrants of an interjurisdictional vehicle, based on their proportionate travel in Saskatchewan. Under the PVT, individuals holding a valid apportioned cab card, issued by a jurisdiction in North America and displaying Saskatchewan as a registered jurisdiction, may purchase or lease their interjurisdictional vehicles, trailers, and most repair parts and labour, exempt of tax. When they register their vehicles, the vehicle registration office will collect the PVT.

See Bulletin PST-50 for more information on the PVT.

Fuel Tax (IFTA)

Carriers operating in Saskatchewan are required to pay tax on the fuel consumed in the Province. This is done under the provisions of the International Fuel tax Agreement (IFTA). IFTA is an agreement among Canadian provinces and U.S. states that simplifies the reporting of fuel taxes by interjurisdictional carriers. Under IFTA, the carrier files one consolidated fuel tax report with their base jurisdiction and is issued credentials which are honoured in all member jurisdictions.

For information on tax rates, jurisdictional contacts, etc, visit the IFTA, Inc. web site: http://www.iftach.org.

The following publications outline the requirements and provisions of the IFTA and may be viewed and downloaded by clicking on the items (links) below.  

1. IFTA Articles of Agreement

2. IFTA Procedures Manual

3. IFTA Audit Manual

4. Saskatchewan IFTA Carrier Manual
   Exhibits:

   A.	Sample Application Form and Instructions
   B.	Sample Licence
   C.	Sample Decal Order Form
   D.	Sample Decal
   E.	Sample Temporary Decal Permit
   F.	Quarterly Fuel Consumption Return (pdf)
   	Quarterly Fuel Consumption Return (Excel)
   G.	Sample Individual Vehicle Distance & Fuel Report
   H.	Sample Individual Monthly Vehicle Distance & Fuel Summary
   I.	Sample Individual Quarterly Vehicle Distance & Fuel Summary
   J.	Sample Quarterly Fleet Distance & Fuel Summary

5. Fuel Tax Information Bulletin FT-5

Registration Programs (IRP)

The International Registration Plan (IRP) provides for the apportionment of vehicle registration fees and is administered by Saskatchewan Government Insurance (SGI).  The Revenue Division has the responsibility to conduct distance audits on behalf of the Province under this program.  The IRP is a reciprocal agreement which requires member jurisdictions to ensure that their interjurisdictional carriers are allocating vehicle registration fees accurately among the various jurisdictions across North America in which they are registered to operate.

The following publications outline the requirements and provisions of the IRP.

1. IRP Articles and Appendix

2. IRP Policy and Procedures Manual

3. IRP Uniform Operation Audit Procedure Guidelines

4. Saskatchewan Apportioned Registration Plan - Carrier Information Manual  
   (Obtained from the Public Service Vehicles Section of SGI).