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IFTAIFTAIFTAIFTAHave You Ever Encountered Have You Ever Encountered
This?This?Presented by
Andrew FosterAndrew FosterDepartment of Finance
Revenue & Taxation DivisionTax Program Administration
Section
IFTAIFTAIFTAIFTAHHAVEAVE Y YOUOU E EVERVER E ENCOUNTERED NCOUNTERED TTHISHIS??
Presented by
Andrew FosterAndrew FosterNew Brunswick
Licensing Licensing EncountersEncountersLicensing Licensing
EncountersEncounters
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double Dip
※Apply
1
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double Dip
※License revoked
※Apply
1
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double Dip
※Apply under company name
※Apply ※License revoked
1
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double Dip
※Red Flag
※Apply under sole name※License revoked※Apply under company name
= 1
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double DipEncounter #1 ~ Double Dip
※Pay up
※Apply ※License revoked※Apply under company name※Red Flag
1
Have You Ever Encountered This?September, 2006
Encounter #2 ~ The Name Encounter #2 ~ The Name GameGameEncounter #2 ~ The Name Encounter #2 ~ The Name GameGame
※1 owner ~ 2 entities
2
Have You Ever Encountered This?September, 2006
Encounter #2 ~ The Name Encounter #2 ~ The Name GameGameEncounter #2 ~ The Name Encounter #2 ~ The Name GameGame
※Transfer trucks ※1 owner ~ 2 entities
2
Have You Ever Encountered This?September, 2006
Encounter #2 ~ The Name Encounter #2 ~ The Name GameGameEncounter #2 ~ The Name Encounter #2 ~ The Name GameGame
※1 owner ~ 2 entities※Transfer trucks
$$Registration$$$$Registration$$
$$Sales tax$$$$Sales tax$$
Have You Ever Encountered This?September, 2006
Encounter #2 ~ The Name Encounter #2 ~ The Name GameGameEncounter #2 ~ The Name Encounter #2 ~ The Name GameGame
※1 owner ~ 2 entities※Transfer trucks
$$Registration$$$$Registration$$
$$Sales tax$$$$Sales tax$$
Have You Ever Encountered This?September, 2006
Encounter #2 ~ The Name Encounter #2 ~ The Name GameGameEncounter #2 ~ The Name Encounter #2 ~ The Name GameGame
※Roll over
※1 owner ~ 2 entities※Transfer trucks
Have You Ever Encountered This?September, 2006
Encounter #2 ~ The Name Encounter #2 ~ The Name GameGameEncounter #2 ~ The Name Encounter #2 ~ The Name GameGame
※Roll over
※1 owner ~ 2 entities※Transfer trucks
Have You Ever Encountered This?September, 2006
Encounter #2 ~ The Name Encounter #2 ~ The Name GameGameEncounter #2 ~ The Name Encounter #2 ~ The Name GameGame
※Roll over
※1 owner ~ 2 entities※Transfer trucks
$$Registration$$$$Registration$$
$$Sales tax$$$$Sales tax$$
Have You Ever Encountered This?September, 2006
Encounter #2 ~ The Name Encounter #2 ~ The Name GameGameEncounter #2 ~ The Name Encounter #2 ~ The Name GameGame
※Remedy New & Renew Broker carrier agreement No registration/sales tax
※1 owner ~ 2 entities※Transfer trucks※Roll over
Reporting Reporting EncountersEncountersReporting Reporting
EncountersEncounters
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Cheque It Encounter #1 ~ Cheque It Out!Out!Encounter #1 ~ Cheque It Encounter #1 ~ Cheque It Out!Out!
※Refund cheque
3
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Cheque It Encounter #1 ~ Cheque It Out!Out!Encounter #1 ~ Cheque It Encounter #1 ~ Cheque It Out!Out!
※Up in flames
※Refund cheque
3
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Cheque It Encounter #1 ~ Cheque It Out!Out!Encounter #1 ~ Cheque It Encounter #1 ~ Cheque It Out!Out!
※Remedy Stop payment Bond form Issue new cheque
※Refund cheque※Up in flames
3
Have You Ever Encountered This?September, 2006
Encounter #2 ~ Average Encounter #2 ~ Average KPLKPLEncounter #2 ~ Average Encounter #2 ~ Average KPLKPL
※Overview 1 KPL = 0.62 MPL Average KPL is 1-2 (0.62-1.24) Question over 4 (2.48)
4
Have You Ever Encountered This?September, 2006
Encounter #2 ~ Average Encounter #2 ~ Average KPLKPLEncounter #2 ~ Average Encounter #2 ~ Average KPLKPL
※No information
※Overview
4
Have You Ever Encountered This?September, 2006
Encounter #2 ~ Average Encounter #2 ~ Average KPLKPLEncounter #2 ~ Average Encounter #2 ~ Average KPLKPL
※Average KPL = 10 (6.2)
※Overview※No information
4
Audit Audit EncountersEncounters
Audit Audit EncountersEncounters
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Magic TrickEncounter #1 ~ Magic TrickEncounter #1 ~ Magic TrickEncounter #1 ~ Magic Trick
※Records viewed
5
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Magic TrickEncounter #1 ~ Magic TrickEncounter #1 ~ Magic TrickEncounter #1 ~ Magic Trick
※Records vanished
5
※Records viewed
Have You Ever Encountered This?September, 2006
※Records viewed※Records vanished
Encounter #1 ~ Magic TrickEncounter #1 ~ Magic TrickEncounter #1 ~ Magic TrickEncounter #1 ~ Magic Trick
※Records shredded
5
Have You Ever Encountered This?September, 2006
Encounter #1 ~ Magic TrickEncounter #1 ~ Magic TrickEncounter #1 ~ Magic TrickEncounter #1 ~ Magic Trick
※Remedy: All records available Choose quarter Make copies
※Records viewed※Records vanished※Records shredded
5
Have You Ever Encountered This?September, 2006
Encounter #2 ~ System Encounter #2 ~ System FailureFailureEncounter #2 ~ System Encounter #2 ~ System FailureFailure
※Distance traveled Route Traveled vs. Route Reported
6
Have You Ever Encountered This?September, 2006
Encounter #2 ~ System Encounter #2 ~ System FailureFailureEncounter #2 ~ System Encounter #2 ~ System FailureFailure
※Cost of error
※Distance traveled
6
Have You Ever Encountered This?September, 2006
Encounter #2 ~ System Encounter #2 ~ System FailureFailureEncounter #2 ~ System Encounter #2 ~ System FailureFailure
※Remedy Change program Proper use Follow up
※Distance traveled※Cost of error
6
Have You Ever Encountered This?September, 2006
Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??
※Return on reports
7
Have You Ever Encountered This?September, 2006
Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??
※Very cooperative
※Return on reports
7
Have You Ever Encountered This?September, 2006
Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??
※Bump in the road
※Return on reports※Very cooperative
7
Have You Ever Encountered This?September, 2006
Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??
※Cooperation restored
※Return on reports※Very cooperative※Bump in the road
7
Have You Ever Encountered This?September, 2006
Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??
※Burning blaze
※Return on reports※Very cooperative※Bump in the road※Cooperation restored
7
Have You Ever Encountered This?September, 2006
Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??Encounter #3 ~ What the Encounter #3 ~ What the Blazes!??Blazes!??
“Out of the frying pan…
…and into the fire!”
7
Have You Ever Encountered This?September, 2006
Encounter #4 ~ Fire Me, Encounter #4 ~ Fire Me, Please!Please!Encounter #4 ~ Fire Me, Encounter #4 ~ Fire Me, Please!Please!
※Wife hired
I don’t know what
I’m doing!!!
8
Have You Ever Encountered This?September, 2006
Encounter #4 ~ Fire Me, Encounter #4 ~ Fire Me, Please!Please!Encounter #4 ~ Fire Me, Encounter #4 ~ Fire Me, Please!Please!
※Audit target※Wife hired
8
Have You Ever Encountered This?September, 2006
Encounter #4 ~ Fire Me, Encounter #4 ~ Fire Me, Please!Please!Encounter #4 ~ Fire Me, Encounter #4 ~ Fire Me, Please!Please!
※KPL = Distance traveled…right? $0.69/L = 69 KM traveled
※Wife hired※Audit target
8
Have You Ever Encountered This?September, 2006
Encounter # 4 ~ Fire Me, Encounter # 4 ~ Fire Me, Please!Please!Encounter # 4 ~ Fire Me, Encounter # 4 ~ Fire Me, Please!Please!
※Wife fired
※Wife hired※Audit target※KPL = Distance traveled…right?!
8
Have You Ever Encountered This?September, 2006
Encounter #5 ~ What a Pile Encounter #5 ~ What a Pile of…of…Encounter #5 ~ What a Pile Encounter #5 ~ What a Pile of…of…
※Bad records
9
Have You Ever Encountered This?September, 2006
Encounter #5 ~ What a Pile Encounter #5 ~ What a Pile of…of…Encounter #5 ~ What a Pile Encounter #5 ~ What a Pile of…of…
※What’s that smell?
※Bad records
Oink!
9
Have You Ever Encountered This?September, 2006
Encounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCoverEncounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCover
※The appointment
10
Have You Ever Encountered This?September, 2006
Encounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCoverEncounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCover
※The visit※The appointment
10
Have You Ever Encountered This?September, 2006
Encounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCoverEncounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCover
※The sad truth
※The appointment※The visit
10
Have You Ever Encountered This?September, 2006
Encounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCoverEncounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCover
※The recovery
※The appointment※The visit※The sad truth
10
Have You Ever Encountered This?September, 2006
Encounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCoverEncounter #6 ~ Duck and Encounter #6 ~ Duck and CoverCover
※The saving grace
※The appointment※The visit※The sad truth※The recovery
10
Have You Ever Encountered This?September, 2006
Encounter #7 ~ You Go Girl! Encounter #7 ~ You Go Girl! Encounter #7 ~ You Go Girl! Encounter #7 ~ You Go Girl!
※6-7 KPL 14-17 MPG
11
Have You Ever Encountered This?September, 2006
Encounter #7 ~ You Go Girl!Encounter #7 ~ You Go Girl!Encounter #7 ~ You Go Girl!Encounter #7 ~ You Go Girl!
※Supervisor’s advice Not with a 4x4! Are you selling?
※6-7 KPL
11
Have You Ever Encountered This?September, 2006
Encounter #7 ~ You Go Girl!Encounter #7 ~ You Go Girl!Encounter #7 ~ You Go Girl!Encounter #7 ~ You Go Girl!
※Confession
※6-7 KPL ※Supervisor’s advice
11
Have You Ever Encountered This?September, 2006
Encounter #8 ~ Out of Encounter #8 ~ Out of ControlControlEncounter #8 ~ Out of Encounter #8 ~ Out of ControlControl
※Large carrier
12
Have You Ever Encountered This?September, 2006
Encounter #8 ~ Out of Encounter #8 ~ Out of ControlControlEncounter #8 ~ Out of Encounter #8 ~ Out of ControlControl
※Problem #1 Correct reporting Fuel purchase x 1.7 KPL = Distance
traveled
12
Have You Ever Encountered This?September, 2006
Encounter #8 ~ Out of Encounter #8 ~ Out of ControlControlEncounter #8 ~ Out of Encounter #8 ~ Out of ControlControl
※Problem #2 32 trucks Ignored 29
12
※Problem #1
Have You Ever Encountered This?September, 2006
Encounter #8 ~ Out of Encounter #8 ~ Out of ControlControlEncounter #8 ~ Out of Encounter #8 ~ Out of ControlControl
※Problem #3 Fuel cards Stolen for personal use 500,000 L
12
※Problem #1※Problem #2
Have You Ever Encountered This?September, 2006
Encounter #8 ~ Out of Encounter #8 ~ Out of ControlControlEncounter #8 ~ Out of Encounter #8 ~ Out of ControlControl
※Remedy 500,000L deducted Recommendations Carrier’s actions Follow-up
※Problem #1※Problem #2※Problem #3
12
Have You Ever Encountered This?September, 2006
Encounter #8 ~ Out of Encounter #8 ~ Out of ControlControlEncounter #8 ~ Out of Encounter #8 ~ Out of ControlControl
※Remedy 500,000L deducted Recommendations Carrier’s actions Follow-up
12
※Problem #1※Problem #2※Problem #3
Have You Ever Encountered This?September, 2006
A Special Thank You to all of the Government of New Brunswick
employees who shared their IFTA encounters.
QuestionsQuestions
OrOr
CommentsComments
Have You Ever Encountered This?September, 2006
SourcesSourcesSourcesSources※ office.microsoft.com/clipart ※ www.gnb.ca/0162/tax/fuel/ifta.htm※ www.iftach.org※ www.sciencemadesimple.net/
fuel_economy.php※ www.smartcarofamerica.com/