Motive fuel user permits in B.C.

If you own or operate a motive fuel-powered International Fuel Tax Agreement (IFTA) qualified commercial motor vehicle that is not registered under IFTA (does not have a current IFTA licence and decals), you need to obtain a motive fuel user permit each time your vehicle enters B.C. unless the vehicle is:

• an ambulance, school bus, fire truck, taxi or police vehicle
• used solely as a recreational vehicle, or
• registered for farm use outside B.C. However, a B.C. farmer with an IFTA qualified commercial motor vehicle registered in B.C. as a farm vehicle and using motive fuel (for example clear diesel) is required to register under IFTA or purchase a motive fuel user permit each time the vehicle enters B.C.

A motive fuel user permit is a temporary permit for your IFTA qualified commercial motor vehicle and is valid for seven days. It cannot be extended.

You must always have your permit available for inspection while your IFTA qualified commercial vehicle is in B.C.

How to get a permit

You can get a permit from the Ministry of Transportation and Infrastructure by:

• Accessing the online Transportation Permitting System (TPS)
• Calling the Provincial Permit Centre toll free at 1-800-559-9688

You must pay a deposit for each permit. The deposit is equal to the motor fuel tax rate and carbon tax rate for each kilometre multiplied by the number of kilometres you estimate you’ll travel in B.C.

Tax rates:

• Carbon tax rate for each kilometre: $0.04
• Motor fuel tax rate for each kilometre: $0.07
• Combined rate for each kilometre: $0.11

For example, if you estimate you’ll travel 310 kilometres in B.C., your deposit will be $34.10 ($0.11 x 310 kilometres).

Note: You cannot calculate the deposit based on the volume of fuel.

The minimum deposit is $20 per motive fuel user permit. The maximum deposit is $220.

Additional travel in B.C.

If you travel more kilometres in B.C. than you estimated, you must call the BC Permit Centre to pay for the additional distance you travelled using the same rates above.

Overpayments and requesting a refund

All fuel sellers in B.C. charge motor fuel tax and carbon tax at the time of purchase. If the amount of your deposit or the tax you paid on motive fuel purchased in B.C. exceeds the tax due on the fuel used in B.C., you may claim a refund.

Refund = (D + TP) – (R x AD)

• D is the amount of deposit paid
• TP is the amount of motor fuel tax and carbon tax you paid for motive fuel purchased in B.C. during the trip and used in the IFTA commercial vehicle
• R is the rate set out by the province to calculate the deposit for that period
• AD is the actual distance travelled by the vehicle in the province

To apply for a refund, submit a completed Application For Refund of Motor Fuel Tax - Purchaser of Fuel (FIN 147) (PDF, 357KB). You must also submit the following supporting documents with your application:

• Copies of all applicable motive fuel user permits
• Documentation to support the actual distance travelled, such as copies of the driver logbook showing the distance travelled in B.C. during the permit period or bills of lading showing the delivery destination
• Copies of all invoices for fuel purchased within B.C. during the permit period for use in the permitted vehicle showing the:
  • name and location of the seller
  • date of purchase
  • litres and type of fuel purchased

Send your application for refund and supporting documents to:

Ministry of Finance
Refund Section
PO Box 9628 Stn Prov Govt
Victoria BC V8W 9N6

We must receive your refund claim within four years from the date you paid the deposit.

Note: A refund cannot exceed the amount of the deposit and we cannot issue a refund of less than $10 for motor fuel tax and $10 for carbon tax.