The International Registration Plan (IRP)is a multi-jurisdictional licencing agreement that establishes a single uniform system for administering and collecting licence fees and other recurring fees and taxes from persons operating multi-jurisdictional vehicles (i.e., trucks and buses) in Canada and the USA for the commercial carriage of passengers or goods.

Under IRP, multi-jurisdictional carriers register or license their multi-jurisdictional vehicles with their base jurisdiction only. The base jurisdiction assigns a carrier account number and issues one cab card and a base plate for each of the carrier’s vehicles. The base jurisdiction also collects all applicable licensing fees and taxes from the carrier on behalf of the other member jurisdictions, and distributes the amounts collected to the applicable jurisdictions. The base plate and cab card allow the carrier to operate in the jurisdictions that are listed on the cab card.

Vehicles are eligible for apportionment under the provisions of the International Registration Plan if they meet the following criteria:

• Intended for use in two or more jurisdictions
• Is a power unit having two axles and a gross vehicle weight in excess of 26,000 pounds (11,794 kg)
• Is used in combination, when the weight exceeds 26,000 pounds (11,794 kg) gross vehicle weight
• Is a power unit having three or more axles

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