Frequently Asked Questions

General questions

E Manifests is the solution to long border delays for shippers and carriers. By submitting all manifest details to Customs before arriving at a border, Customs Agents are able to make inspection decisions in advance. Drivers will not have to wait to have paperwork inspected and answer questions, border officials already have this information.

Cabotage Rules

Please visit this link for detailed information

Generally speaking the answer is no, Canadian drivers may not pick up and deliver the same load in the United States.

For more information click on this link.

IFTA Fuel Tax and mileage tax

IFTA stands for International Fuel Tax Agreement

IFTA is an agreement between 10 provinces in Canada and 48 states in the United States of America. It makes it easier for carriers to register, licence, report and pay taxes for motor fuels (such as diesel and gasoline).

Generally speaking if you operate a qualified motor vehicle which leaves your home jurisdiction, you need to have IFTA.

A qualified motor vehicle includes a motor vehicle that is used, designed or maintained to transport persons or property, and has:
two axles and a gross vehicle weight or registered gross vehicle weight of more than 11,797 kg (26,000 pounds), or
three or more axles on the power unit regardless of weight, or a total registered gross vehicle weight of more than 11,797 kg when used in combination.

Recreational vehicles, regardless of weight or axle configuration, when not used for business purposes do not qualify as qualified motor vehicles. Recreational vehicles include:

motor homes
pickup trucks with attached campers and
buses used for personal pleasure by an individual.

Contact us to see if you need to apply for IFTA.

Generally speaking you must obtain an application from your home jurisdiction and return it along with appropriate fees. You will receive your annual license and decals.

Contact us for assistance.

IFTA decals are purchased annually and are applied to the your qualified motor vehicles.

You are required to ensure all qualified motor vehicles have IFTA decals affixed and carry a photo copy of your annual license. You are also required to maintain accurate mileage records which include fuel purchases. You will further be required to file an IFTA return to your home jurisdiction ever quarter.

1st quarter covers Jan-Mar and is due April 30th
2nd quarter covers Apr-Jun and is due July 31st
3rd quarter covers Jul-Sep and is due October 31st
4th quarter covers Oct-Dec and is due January 31st

Yes, if you plan on traveling into New York, Kentucky, New Mexico or Oregon you maybe required to register for their mileage taxes and file a separate return to the state in addition to IFTA.Yes, if you plan on traveling into New York, Kentucky, New Mexico or Oregon you maybe required to register for their mileage taxes and file a separate return to the state in addition to IFTA.

As well, all carriers traveling outside their home jurisdiction with vehicles having a gross weight in excess of 11,793 kg should register under the International Registration Plan (IRP). IRP is a U.S.-based plan that allows for the distribution of registration fees for commercial motor vehicles traveling inter-jurisdictionally through member states and provinces.

Contact us for assistance.

Ontario IFTA

IFTA Inc

Pit Falls of Duty Free Fuel

Tax free and duty free fuel is fuel purchased without tax and or duty free. IFTA rules states that fuel purchased exempt from fuel taxes can not be used in calculating tax paid fuel, but must be used in calculating fuel purchased and used in calculating mile per gallon.

Indian Reserves and or Duty Free shops at borders are the most common source of tax free fuel purchased in North America. Duty Free Shops often list on the receipt that fuel is tax exempt and only some reserve fuel stations show the exemption on the actual receipt.

Carriers are warned that improper reporting of tax free/duty free fuel will lead to fines and penalties during an audit. Auditors will disallow all claimed fuel tax credits for tax exempt fuel and demand repayment of credits as applicable.

For more information contact us.

United States Customs

ACE (Automated Commercial Environment) is the U.S. Customs and Border Protection (CBP) shipment reporting regulation. Highway carriers are required to send crew, trucks, trailer and shipment details over the Internet to U.S. Customs at least one hour before reaching the U.S. border. Carriers must submit electronic manifest or E Manifest submissions and have them accepted by U.S. Customs (CBP) prior to truck arrival at first U.S. port of entry.

SCAC stands for Standard Carrier Alpha Code. All carriers shipping items into the United States are required to obtain this unique 4-letter code. ACE E Manifests can not be created without a valid SCAC code. SCAC codes are renewed annually.

All parties importing into the United States are required to comply advance notification rules as set out by Electronic Truck Manifest rules (ACE E Manifest). However it is the driver and the Freight Forwarders responsibility to ensure accurate and timely compliance of E Manifest rules.

The driver of a vehicle found not to be in compliance with U.S. advance notification rules will be subject to a $5,000 fine for the first violation and a $10,000 penalty for each subsequent violation.

Canada Customs

ACI (Advance Commercial Information) is the new Canada Border Services Agency (CBSA) shipment reporting regulation. Highway carriers will be required to send electronic manifests or eManifests over the Internet to Canada Customs at least one hour before reaching the Canadian border.

November 1, 2011 Time line starts to allow carriers to register and provide eManifests

November 1, 2012 Highway Carriers that do not provide eManifest to CBSA will be denied entry into Canada and face a zero-rated (non-monetary) penality

*NEW* The May 1, 2013 deadline has been moved back until fall 2013 pending enforcement regulations being in place. The CBSA expects to provide 45 day advance notice to carriers. Highway Carriers that do not provide eManifest to CBSA will be denied and face monetary penalties once this takes place.

In late 2011 / early 2012, the 18-month implementation timeline will begin for rail carriers to transmit cargo and conveyance data.

In 2012, the 18-month implementation timeline will begin for freight forwarders in all modes of transportation to transmit house bill / supplementary cargo data.

In 2012, the 18-month implementation timeline will begin for importers in the marine mode to begin transmission of advance trade data (formerly called Importer Admissibility Data or IAD).

If it is determined that you are not in compliance with the relevant legislation and regulations, you will be assessed a penalty based on several determining factors including:

* Type, severity and frequency of the contravention
* Your contravention history

When you assessed a penality you will receive a Notice of Penalty Assessment from CBSA describing the infraction and penalty incurred.

If you believe that the action taken (penalty assessment) was incorrect, you may contact the issuing CBSA office within 30 days of the date on your notice. Errors must be evident to both parties and may include but are not limited to errors in calculation, name, address, contravention type and amount assessed.

CBSA information on appeals

If you believe that you have not received your full entitlements under the law, or you are not in agreement on a penalty matter, you have the right to request a formal review of your file within 90 days of the enforcement action.

CBSA information on recourses

Links of interest – clicking these links will open a new page

Border wait times
United States Customs and Border Protection
CBP ACE e manifest
Canada Border Services Agency
CBSA ACI eManifest