Canada & US
IFTA quarterly deadlines: when your fuel tax returns are due
Last reviewed October 2, 2026 · 4 min read
If your trucks run in more than one US state or Canadian province, you almost certainly file IFTA (International Fuel Tax Agreement) returns. One return each quarter reports the miles or kilometres you drove and the fuel you bought in every jurisdiction, so fuel tax ends up where you actually used the road.
The four deadlines
| Quarter | Months covered | Return due |
|---|---|---|
| Q1 | January to March | April 30 |
| Q2 | April to June | July 31 |
| Q3 | July to September | October 31 |
| Q4 | October to December | January 31 (next year) |
You file even if you didn't drive in a quarter. A "no operations" return is still required. When a due date falls on a weekend or holiday, many jurisdictions accept the next business day, but check with your base jurisdiction rather than assuming.
Who needs IFTA
A qualified motor vehicle that travels in two or more IFTA jurisdictions. That generally means a power unit with two axles and a gross weight over 26,000 lb (11,797 kg), any power unit with three or more axles, or a combination over that weight. You register with your base jurisdiction (the province or state where your vehicles are based) and receive a licence plus two decals per truck each year.
What happens if you're late
- A late-filing penalty under the IFTA agreement, generally $50 or 10% of the net tax owed, whichever is greater, plus interest on unpaid tax.
- Repeated late or missing returns can lead to your IFTA licence being suspended or revoked, which keeps your trucks off interjurisdictional runs.
- Missing records turn an audit into estimated (usually higher) assessments.
How to stay ahead
- Collect trip records (miles or kilometres by jurisdiction) and fuel receipts every week, not at quarter-end.
- Reconcile ELD or GPS distance against your trip sheets before you file.
- Keep records for at least 4 years. That's the IFTA audit window.
- Renew your licence and decals before December 31 so you start the year legal.
CanAm clients see every IFTA deadline on the Filing Calendar in their portal, with reminders before each one. We can prepare and file your returns for you.
Start with a free compliance review. We work with carriers in Canada and the US.
This guide is general information, not legal advice. Rules, fees and forms change; confirm with the regulator before you act.