What are the licensing, registration and fuel requirements for U.S. trucks transporting grain within Canada?
Some helpful FAQs for Federal Highway Administration Motor Fuel Tax Compliance are available here: http://www.fhwa.dot.gov/motorfuel/faqs.htm
U.S. commercial trucks must be registered and licensed in each jurisdiction they will travel through and for the weight they will be hauling. They must register through the International Registration Plan (IRP) in the base (home) jurisdiction of the vehicle.
The International Registration Plan (IRP) is a registration reciprocity agreement among states of the United States, the District of Columbia and provinces of Canada providing for payment of apportionable fees on the basis of total distance operated in all jurisdictions. Vehicles not registered under IRP require trip permits to travel into jurisdictions other than where they are registered. IRP’s fundamental principle is to promote and encourage the fullest possible use of the highway system.
The International Fuel Tax Agreement (IFTA) is an agreement between 10 provinces in Canada and 48 states in the United States of America. The IFTA makes it easier for inter-jurisdictional carriers to register, license, report and pay taxes for motor fuels (such as diesel and gasoline). Carriers pay fuel taxes to their base jurisdiction, to which they register under IRP. Those taxes are then distributed to the jurisdictions in which the vehicles traveled.