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as of October 16, 2017:

$1 USD = $1.2531 CAD
$1 CAD = $0.7980 USD

IRP FAQ: Records



1. Why do I need to keep records?

2. Why am I being audited?

3. Why do jurisdictions require different supporting documents?

4. How long do I need to keep my records?

5. What paperwork and documentation are required to be compliant?

6. What types of records do I need to keep?



1. Why do I need to keep records?


Records are needed to support the distance reported on IRP applications and IFTA tax returns to ensure appropriate distribution of fees and taxes.


2. Why am I being audited?


There are numerous reasons. It could be a random audit or additional circumstances that merit an audit. Every motor carrier may be subject to audit, and each jurisdiction has specific audit policies that fall within the guidelines of the IRP Plan.


3. Why do jurisdictions require different supporting documents?


IRP requires the same information from all its jurisdictional members, and has the same requirements of all motor carriers with regard to record keeping. In the US, motor carriers must provide proof of payment of the annual Federal Heavy Vehicle Use Tax (FHVUT) prior to renewing for the IRP. The base jurisdiction may also verify other information at the time of IRP renewal that is specific to the base jurisdiction, such as the payment of local ad valorem or sales taxes. Contact your base jurisdiction for additional information.


4. How long do I need to keep my records?


IRP requires that a motor carrier keep the records supporting the distance reported on their IRP registration application for the current and past three registration years.


5. What paperwork and documentation are required to be compliant?


IRP requires the base jurisdiction to issue a cab card and a plate for each vehicle. IFTA requires the base jurisdiction to issue a license and two decals per vehicle. Contact your base jurisdiction for additional information regarding documentation for insurance, authority, safety, etc.


6. What types of records do I need to keep?


You need to keep records that reflect all activity of every apportioned vehicle, whether loaded, empty, bobtailed or deadhead. Also keep all fuel and distance records, including the source documents from the drivers and the monthly/quarterly/annual summaries by vehicle and fleet.

See Section 1010 in the IRP Plan for a detailed list for both manual and electronic (GPS) records. IFTA details the requirements in P540 of the IFTA Procedures Manual.

 

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Vehicles that register with the IRP are authorized to travel in all member jurisdictions using the credentials issued by their base jurisdiction. All of these member jurisdictions are automatically displayed on the cab card. This is done to greatly simplify the registration process and provide flexibility for registrants.
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