British Columbia IRP Manual
45
Interjurisdictional (‘Inter’) — vehicle movement between or through two or more jurisdictions�
Intrajurisdictional (‘Intra’) — vehicle movement from one point within a jurisdiction to another point within
the same jurisdiction�
IVMR — the abbreviation for an Individual Vehicle Mileage Record�
Jurisdiction — a country or a state, province, territory, possession, or federal district of a country�
Lease — a transaction evidenced by a written document in which a Lessor vests exclusive possession, control,
and responsibility for the operation of a Vehicle to a Lessee for a specific term� A long-term lease is for a
period of 30 calendar days or more� A short-term lease is for a period of less than 30 calendar days�
Lessee — a Person that is authorized to have exclusive possession and control of a Vehicle owned by another
under terms of a Lease agreement�
Lessor — a Person that, under the terms of a Lease agreement, authorizes another Person to have exclusive
possession, control of, and responsibility for the operation of a Vehicle�
Licensed Gross Vehicle Weight — the gross vehicle weight for which a commercial vehicle is licensed�
Mileage Reporting Year — the period July 1 through June 30 immediately preceding the registration
year that distance was actually travelled� For example, if the registration year is October 1, 2008, through
September 30, 2009, the registration percentage is assessed from the distance actually travelled during the
July 1, 2007 through June 30, 2008, period�
Operational Records — documents supporting distance travelled in each jurisdiction and total distance
travelled, such as IVMRs, fuel reports, trip sheets and logs�
Owner-Operator — An owner‑operator is a person who transfers a vehicle to a carrier under an agreement
and who retains a beneficial interest in that vehicle�
Pool Fleet — means a fleet of rental company trailers and semi–trailers having a gross weight in excess of
2,722 kg/6,000 lbs and used solely in pool operation, with no permanent base�
Purchase Price — the full amount paid by the current owner to the seller to obtain full title to the vehicle,
including documentation, accessories, service, and finance charges; any other charges that were incurred to
complete the sale; and the cost of capital modifications made to the vehicle within 30 days of the vehicle’s
acquisition date; but does not include retail sales taxes� A trade–in cannot be used to reduce the taxable
purchase price�
Reciprocity Agreement — an agreement, arrangement, or understanding between 2 or more Jurisdictions
under which each of the participating Jurisdictions grants reciprocal rights or privileges to Properly
Registered Vehicles that are registered under the laws of other participating Jurisdictions�
Recreational Vehicle/Motor Home — a motor vehicle designed or used primarily for accommodation during
travel or recreation, but does not include a motor vehicle that has attached to it a structure
• designed or used primarily for accommodation during travel or recreation, and
• designed or intended to be detachable�
Registrant — individual, firm or corporation in whose name(s) a vehicle or fleet of vehicles is properly registered�
Registration Year — the twelve‑month period during which, under the laws of the Base Jurisdiction, the
registration issued to a Registrant by the Base Jurisdiction is valid�
Rental Fleet — vehicles the Rental Owner designates as a Rental Fleet and which are offered for rent with or
without drivers�