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Interjurisdictional carriers pay sales tax, fuel tax, and registration fees based on the proportion of distance travelled in Saskatchewan compared to the distance travelled in all jurisdictions.
The Prorated Vehicle Tax (PVT) allows for the payment of tax by all registrants of an interjurisdictional vehicle, based on their proportionate travel in Saskatchewan.
PST-50, Interjurisdictional Carriers
Under the International Fuel Tax Agreement (IFTA) carriers operating in Saskatchewan are required to pay fuel tax on the fuel consumed in Saskatchewan.
FT-5, International Fuel Tax Agreement
The International Registration Plan (IRP) is an agreement that provides for the apportionment of vehicle registration fees across jurisdictions in North America where the carrier is registered to operate. The IRP is administered by Saskatchewan Government Insurance and distance audits are conducted by the Ministry of Finance on behalf of the Province.
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