Alberta is your base jurisdiction for IFTA licensing and reporting if you:
- operates one or more qualified motor vehicles base-plated in Alberta or the Northwest Territories
- travels to at least one other IFTA jurisdiction
- allocates some income to Alberta for income tax purposes
- does not have an amount owing or an unfiled IFTA return for a prior reporting period
If you are an Alberta carrier with qualified motor vehicles not registered for IFTA, your vehicles cannot travel in other IFTA jurisdictions without purchasing a trip permit for fuel tax purposes.
You can complete the Alberta IFTA application online at https://tracs.finance.gov.ab.ca/. Once you visit the website:
- Select 'Program Registration', then 'IFTA’.
- Complete the form and pay the registration and decal fees.
You may need to enroll in TRACS if you don't already have an account. To complete an enrolment request, visit https://tracs.alberta.ca/publicTracs/enrolTRACS.do?event=init