Effective January 1, 2025, the following fuel tax rates will apply:
• 12.5¢/L on unmarked gasoline and diesel. The fuel tax rate is recorded in the IFTA Tax Rate Matrix and carriers should continue to report all travel and fuel purchases in Manitoba as they normally would.
• 9.0¢ per cubic meter on natural gas used in operating a motor vehicle.
• 2.7¢/L on marked gasoline bought by qualified purchasers (but marked diesel continues to be non-taxable to qualified purchasers).
COMMON CARRIERS: Common carriers that are part of the International Fuel Tax Agreement (IFTA) will be required to pay tax on their fuel used in Manitoba as of January 1, 2025. The fuel tax rates will be updated on the quarterly returns. The single trip permit requirement for common carriers that are not part of IFTA will be re-instated as of January 1, 2025.
Fuel Retailers: Fuel retailers are required to complete a Fuel Tax Inventory Report of the unmarked gasoline and diesel, marked gasoline and natural gas used in operating a vehicle in their inventory for sale at the end of business on December 31, 2024.
To complete the Fuel Tax Inventory Report, fuel retailers can log into their sales tax account on TAXcess and select the Fuel Tax Inventory Report. Once The Fuel Tax Inventory Report is received by Manitoba Finance – Taxation Division, fuel retailers will be notified by a Web Notice email by Taxation Division within two business days that they can make payment of the fuel tax payable. All fuel taxes payable on the fuel inventory in their possession at the end of business on December 31, 2024 must be remitted by January 20, 2025 and payments can be made using TAXcess or in person at the Taxation Division office listed below. Late payments are subject to a penalty and interest.
2025 IFTA Credentials: Manitoba Finance has resumed mailing 2025 IFTA credentials. Please note that there is backlog of mail due to the postal disruption and you may not receive your credentials until late January or February. If you have not received your 2025 licence and decals by mid-February 2025, please contact Manitoba Finance.
You have a two-month grace period (January and February 2025) to begin displaying your renewed credentials if the current renewal was received in the MB Finance office by December 31, 2024. However, you must continue to display your 2024 IFTA credentials during this grace period until 2025 credentials are displayed on your vehicles.
NEW – 2025 Renewals – NOW ONLINE: Renewal forms are available on TAXcess. Please note that IFTA credentials will not be renewed if there is/are:
• Delinquent tax return(s) under IFTA,
• Tax(es) owing under IFTA,
• Delinquent tax return(s) and/or tax(es) owing under other tax statutes administered by Manitoba Finance.
If these issues are not resolved before January 10, 2025, your IFTA account will be suspended. If you do not renew by February 28, 2025, your IFTA account will automatically be closed. Please note that accounts identified as Manitoba travel only will be closed on December 31, 2024.
Fuel Tax Holidays: Due to rising fuel costs, some IFTA jurisdictions are allowing the purchase of eligible fuel tax exempt or pausing the collection of fuel taxes for a specified time period. The fuel tax holiday for each jurisdiction is listed below:
MB – January 1, 2024 to December 31, 2024
NL – June 2, 2022 to March 31, 2025
ON – July 1, 2022 to December 31, 2024
For information on fuel tax holidays, including examples on how to record fuel purchased and kilometres traveled during fuel tax holidays, please see ‘Exempt Fuel and/or Kilometres’ under Help on the left side of the page in TAXcess. (choose language first)
For more information on the jurisdictions participating in a fuel tax holiday as well as their contact information, please view the ‘Important Notices’ on the IFTA, Inc. website at https://www.iftach.org/important-notices.php.
See Manitoba IFTA Newsletter — 4th Quarter 2024 for more information
This information notice is intended to serve as a guideline and is not all-inclusive. For the specific wording of the law, please refer to The Fuel Tax Act and Regulations. Further information may be obtained from:
Manitoba Finance
Taxation Division
101 – 401 York Avenue
Winnipeg, Manitoba R3C 0P8
Telephone: 204-945-5603
Manitoba Toll-Free: 1-800-782-0318
Fax: 204-945-0896
E-mail: [email protected]
Web Site: https://www.manitoba.ca/finance/taxation/