IRP – International Registration Program

The International Registration Plan (IRP) is a U.S.-based plan that allows for the distribution of registration fees for commercial motor vehicles travelling inter-jurisdictionally through member states and provinces. All carriers travelling outside Ontario with vehicles having a gross weight in excess of 11,793 kg should register in IRP. Otherwise, these carriers will have to purchase trip permits to travel outside Ontario.

The IRP provides blanket registration for trucks and buses as an alternative to individual reciprocity agreements, and distributes truck and bus registration fees among member jurisdictions based on the number of kilometres carriers travel in other jurisdictions. Vehicles will have one licence plate and registration document which allows travel in all jurisdictions.

IRP fees are calculated using the "in-jurisdiction" distance divided into the total distance travelled by the fleet in all jurisdictions. For example, if a carrier travels 10,000 km in Ontario, and 100,000 km in all jurisdictions including Ontario, the prorate percentage for Ontario would be 10 percent. This would be applied to Ontario's fee schedule for the vehicle weight. If that fee were $1650.00 annually, the Ontario fee for a full year of IRP registration would be $165.00 per vehicle.

IRP is designed to provide "one-stop shopping". Fees will fluctuate depending on where the carrier registers to travel, since some jurisdictions have higher registration fees than others. Your prorate percentage for each jurisdiction determines how much of that jurisdiction's fees you will pay. It is based on the in-jurisdiction distance divided into the total distance. If your prorate percentage in Ontario is 40 percent, you will pay 40 percent of Ontario's fees. If your prorate percentage in New York is 35 percent, you will pay 35 percent of New York's fees. Your fees do not necessarily increase when you add jurisdictions, because you do not pay based on kilometres travelled. Rather, you pay based on the ratio of kilometres travelled in each jurisdiction.

In addition to registration fees, some jurisdictions charge additional fees that must be paid before a carrier can travel through that jurisdiction. However, these fees have been in place for some time, and are not contingent upon IRP registration. An example is Oregon's Department of Transportation plate, which is required for carriers wishing to travel through Oregon.

Effective July 1st 2010, the Province of Ontario converted the Retail sales Tax (RST) to a value –added HST, a federally administered single sales tax. The Harmonized Sales Tax is a combined tax rate of 13%: a provincial portion at 8% same as the RST rate and a federal portion of 5% same as the Goods and Services Tax (GST) rate.

As a result of the implementation of HST on July 1, 2010 the Multi-jurisdictional Vehicle Tax (MJVT) has been eliminated and the exit tax no longer applies to vehicles leaving IRP. Vehicle original registrations and transfers of vehicles are subject to either HST or RST (dependent upon where the vehicle is purchased and who the vehicle is purchased from).Retail sales tax applies on the private sale of motor vehicles at 13% in order to provide an even playing field between the dealers and the sales of private vehicles.

The IRP distance reporting period will be July 1 to June 30 of the preceding year. If the effective date of your fleet renewal is September 1 or earlier, you may use the July 1 to June 30 periods ending one year previous. For example, if your renewal date is September 1, 2012, your distance reporting period is July 1, 2010 to June 30, 2011.

In recognition of the fact that you do not have sufficient time to tabulate all your distances from the July to June period immediately preceding your renewal, especially if you submit your renewal application before August 1. However, if the effective date of your fleet renewal is October 1, you must use the July to June period immediately preceding that date.

Nevada, Montana and Colorado charge a form of sales tax based on the factory price of the vehicle. You should calculate this cost yourself if you travel to Nevada, Montana or Colorado. Otherwise, the default table as shown in the IRP Carrier Manual will be used. You do not need to provide this information if you do not intend to travel into Colorado, Montana or Nevada.

•