This consolidation is unofficial and is for reference only. For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II. Regulations are amended frequently. Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with the Registry that are not yet included in this consolidation. Although every effort has been made to ensure the accuracy of this electronic version, the Registry of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting. This electronic version is for your personal use and may not be copied for the purposes of resale in this or any other form.
Revenue Act Regulations
made under Sections 12, 27, 31C, 43 and 92 of the
Revenue Act
S.N.S. 1995-96, c. 17
O.I.C. 96-230 (March 29, 1996, effective April 1, 1996), N.S. Reg. 63/96
as amended up to O.I.C. 2008-176 (March 31, 2008, effective April 1, 2008), N.S. Reg. 212/2008
Table of Contents
Nova Scotia Utility and Review Board
Part I - Gasoline and Diesel Oil Tax
Agreements with other governments
Marking or dyeing of gasoline and diesel oil
Allowance for product shortages or losses
Certificate as prima facie proof
International Fuel Tax Agreement
Issuance of licence and decals
Prerequisites to cancellation or suspension
Requirement for single-trip fuel permit
Records located outside of Province
Cancellation or refusal of registration certificate
Duty of purchaser upon sale in bulk
Registration certificate for receiver
Transfers between related persons
Occasional sales, religious and charitable organizations
Property prescribed per subclause 13(u)(vii) of the Act
Criteria for exemption pursuant to subsection 25(1) of the Act
Prorating of exemption pursuant to subsection 25(1) of the Act
Homeowners’ health services tax rebate
Non-renewable resource production or processing
Health Services Tax Vendor Trust Account
Convention - Exemption for Transient Accommodation
Certificate as prima facie proof
Part IIA - Tax on Motor Vehicles and Other Designated Tangible Personal Property
Provisions of Revenue Act apply mutatis mutandis
Provisions of Revenue Act Regulations apply mutatis mutandis
When permit ceases to be in force
Duty of purchaser upon sale in bulk
Registration certificate for receiver
Issue and renewal of tear tape manufacturer’s permit
Commissioner refuses to issue or renew tear tape manufacturer’s permit
Commissioner cancels or suspends tear tape manufacturer’s permit
Commissioner notified of changes to business
Tear tape manufacturer’s permit not valid after transfer of voting shares
Requirements of tear tape manufacturer
Records and returns for holder of tear tape manufacturer’s permit
Certificate as prima facie proof respecting tax
Application as prima facie proof of vendor
Certificate as prima facie proof of vendor
1 These regulations may be cited as the Revenue Act Regulations.
2 In these regulations,
(a) “Act” means the Revenue Act;
(b) “auditors”, “inspectors” and “other officers” means auditors, inspectors and other officers appointed pursuant to the Act.
3 (1) For the purposes of subsection 75(3) of Part IV of the Act, interest assessed against any person who fails to remit to the Minister any tax collected pursuant to the Act within the time required or who fails to pay any tax that the person is required to pay pursuant to the Act, shall be at the rate of interest per year declared by the Royal Bank of Canada as its prime rate for Canadian dollar commercial loans in Canada plus 3 percent compounded monthly.
(2) For the purposes of Section 17 of Part II and Section 64 of Part IV of the Act, interest on a refund to be paid by the Minister shall be at the rate of interest per year declared by the Royal Bank of Canada as its prime rate for Canadian dollar commercial loans in Canada.
Subsection 3(2) amended: O.I.C. 96-527, N.S. Reg. 121/96.
(3) The interest rate prescribed by subsections (1) and (2) shall be determined quarterly on January 1, April 1, July 1 and October 1 of each year.
3A (1) In this Section, “debtor” means a person to whom a collector has sold revenue property.
(2) Subject to subsections (4) and (7), if a collector has given credit to a debtor with respect to the purchase price of revenue property, together with the tax imposed by the Act on the transaction, and the collector has paid that tax to the Minister on behalf of the debtor, the Minister may, upon application, rebate to the collector, any or all of the tax paid if the debtor is shown to have defaulted in repaying to the collector any or all of the amount payable.
(3) Subject to subsections (4) and (7), if a debtor has tendered a cheque to a collector in payment of the purchase price of revenue property, together with the tax imposed by the Act on the transaction, and the collector has paid that tax to the Minister on behalf of the debtor, the Minister may, upon application, rebate to the collector any or all of the tax paid if,
(a) the debtor has tendered the cheque to the collector in respect of a sale of revenue property that is made on or after April 1, 1996;
(b) the drawee of the cheque refused to cash the cheque; and
(c) the debtor is shown to have defaulted in repaying to the collector any or all of the amount payable.
(4) No rebate of tax shall be made to a collector under subsection (2) or (3) if,
(a) the revenue property on which the tax was imposed was purchased by the debtor through the use of a credit card or other credit arrangement that permitted credit purchases from persons other than the collector who made the sale; or
(b) at the time of the claim for rebate, the indebtedness of the debtor to the collector in respect of the purchase price of the revenue property, together with the tax imposed by the Act on the transaction, is still included as an asset of the collector’s business or as an account receivable by the collector in the collector’s books of account.
(5) Subject to subsections (6) and (7), if a collector has leased revenue property to a debtor and has paid to the Minister on behalf of the debtor the tax imposed by the Act on any lease payments, the Minister may, upon application, rebate to the collector any or all of the tax paid if the debtor is shown to have defaulted in repaying to the collector any or all of the amount payable.
(6) No rebate of tax shall be made to a collector under subsection (5) if,
(a) the revenue property was leased by the debtor through the use of a credit card or other credit arrangement that permitted credit purchases from persons other than the collector who leased the revenue property; or
(b) at the time of the claim for rebate, the indebtedness of the debtor to the collector in respect of the lease payments and the tax imposed by the Act on the lease payments is still included as an asset of the collector’s business or as an account receivable by the collector in the vendor’s books of account.
(7) No rebate of tax shall be made to a collector under this Section in respect of an indebtedness of a debtor to the collector if,
(a) the collector does not claim the rebate within 48 months from the end of the fiscal year in which the indebtedness of the debtor ceased to be included as an asset of the collector’s business or as an account receivable by the collector in the collector’s books of account;
(b) at the time of the sale of the revenue property,
(i) the collector does not hold a valid permit issued under the Act, or
(ii) the collector and the debtor were not dealing at arm’s length within the meaning of Section 251 of the Income Tax Act (Canada) at the time of the sale of the revenue property from which the debt arose;
(c) the collector may offset the indebtedness of the debtor against an account payable by the collector to the debtor;
(d) the collector has assigned, without recourse and for consideration, other than for security purposes, the collectable or uncollectable portion of the indebtedness of the debtor, whether or not the assignee and the collector are related persons; or
(e) the amount claimed pertains to revenue property that was purchased from the collector more than 180 days prior to the date of the debtor’s final credit purchase from the collector who made the sale.
(8) The tax that may be rebated to a collector under this Section shall be determined by the following formula:
Rebate = A x B
C
where,
A = the tax paid by the collector to the Minister on behalf of the debtor with respect to a transaction referred to in subsections (2), (3) or (5),
B = the unpaid indebtedness of the debtor to the collector on the transaction, and
C = (a) in the case of a rebate under subsection (2) or (3), the selling price of the revenue property sold in the transaction, together with the tax imposed by the Act on the transaction; and
(b) in the case of a rebate under subsection (5), the total lease payments under the lease of the revenue property leased in the transaction together with the tax imposed by the Act on the lease payments.
(9) For the purpose of calculating the amount of the unpaid indebtedness of a debtor to a collector under subsection (8), the following rules apply:
(a) the amount of the unpaid indebtedness shall not include any amount of interest, finance, carrying, collection or similar charges by the collector with respect to the transaction on which the indebtedness arose;
(b) if the revenue property is repossessed and sold by the collector on account of the indebtedness, the amount of the unpaid indebtedness shall be reduced by the proceeds of sale received by the collector;
(c) if the revenue property is repossessed and leased by the collector or is taken out of inventory and used by the collector, the amount of the unpaid indebtedness shall be reduced by the fair value of the revenue property at the time of leasing or change of use.
(10) For the purpose of verifying the amount of any rebate claimed, a collector shall retain in the records such information as is necessary to satisfy the Minister of the collector’s claim.
(11) An application for a rebate of tax under this Section shall be in a form approved by the Minister.
(12) A collector entitled to claim a rebate or rebates under this Section may only make a single application within a 12-month period.
(13) No collector may claim more than one rebate of tax in respect of the same transaction.
(14) If, after claiming a rebate of tax under this Section, a collector recovers from a debtor or any other person any of the unpaid indebtedness in respect of which the rebate of tax was claimed, including any proceeds from the sale of revenue property repossessed and sold on account of the unpaid indebtedness, the collector shall repay to the Minister by way of adjustment to the collector’s sales tax liability account the percentage of the rebate claimed that is equal to the percentage of the indebtedness recovered by the collector from the debtor or other person or from the sale of the repossessed revenue property.
Section 3A added: O.I.C. 96-449, N.S. Reg. 104/96; replaced: O.I.C. 98-22, N.S. Reg. 9/98.
3B (1) Pursuant to clause 92(2)(o) of Part IV of the Act, the following fees apply to the following services:
(a) $108.83 for issuing a bulk sales clearance certificate;
(b) $54.41 for issuing a contractor’s clearance;
(c) $21.76 for issuing a letter of good standing;
(d) $54.41 for issuing a judgment;
(e) $54.41 for issuing a letter of satisfaction regarding a judgment;
(f) $81.62 for issuing or renewing a Consumer’s Exemption Permit;
(g) for issuing a single-trip permit, the greater of
(i) $10.19, and
(ii) an amount equal to the tax estimated on the consumption of gasoline or diesel oil based on kilometers of travel in the Province;
(h) $108.83 minimum for issuing an advance ruling and an additional $61.14 per hour after the first 2 hours;
(i) $27.21 for processing an NSF cheque;
(j) $108.83 minimum for issuing an approval for brands of imported tobacco and an additional $61.14 per hour after the first 2 hours;
(k) $27.21 for issuing an International Fuel Tax Agreement licence or renewal of such licence;
(l) $5.45 for each International Fuel Tax Agreement decal;
(m) $108.83 for issuing or renewing a tobacco retail vendor’s permit;
(n) $108.83 for issuing or renewing a tobacco wholesale vendor’s permit;
(o) $108.83 for issuing or renewing a tear tape manufacturer’s permit.
Section 3B(1) added: O.I.C. 97-731, N.S. Reg. 156/97; replaced: O.I.C. 2008-176, N.S. Reg. 212/2008.
(2) Despite subsection (1), the fee prescribed in clause (f) does not apply to consumers who had authorization to purchase marked gasoline or marked diesel oil prior to April 1, 1996.
Section 3B added: O.I.C. 97-731, N.S. Reg. 156/97; renumbered 3B(1) and subsection (2) added: O.I.C. 2001-393, N.S. Reg. 103/2001.
Nova Scotia Utility and Review Board
4 (1) In this Section,
(a) “hearing” means a hearing held pursuant to subsection 61(3) of Part IV of the Act and includes submissions in writing on behalf of an appellant and the Commissioner described in this Section; and
(b) “personally or by counsel” includes any person appointed by the owners or shareholders of the appellant, as the case may be, for that purpose.
(2) A request on behalf of an appellant undertaking an appeal under Section 61 of Part IV of the Act may, if the appellant by letter addressed to the Clerk of the Board so requests and if the Board considers it expedient, be disposed of without personal appearance by the appellant and the Commissioner or their respective counsel and upon consideration of such representations as are submitted in writing on behalf of the appellant or of a consent executed by the Minister of Finance or the Minister’s counsel.
(3) A copy of the request to have the appeal considered without personal appearance shall be served on the Commissioner with the copy of the Notice of Appeal that is served on the Commissioner under clause 61(2)(b) of Part IV of the Act, and subject to subsections (4) and (5), a copy of the written representations shall be filed with the Board and served on the Commissioner within the time limits prescribed by subsection 61(3) of Part IV of the Act.
(4) If the Commissioner opposes a request under subsection (2), the Commissioner may send representations in writing to the Board and to the appellant or may file a request in writing for an oral hearing and send a copy of the request to the appellant.
(5) No request under subsection (2) shall be disposed of until the Board is satisfied that all interested parties have had a reasonable opportunity to make representations, either in writing or orally.
Part I - Gasoline and Diesel Oil Tax
5 In this Part,
(a) “agent” means a wholesaler who has entered into an agreement with the Minister or the Commissioner for the collection of the tax pursuant to Part I of the Act;
(b) “bulk plant”, “bulk station” and “terminal” means real property where gasoline or diesel oil is held in storage tanks by a wholesaler for sale to vendors or users, and does not include a motor vehicle or other mobile equipment or apparatus;
(c) “Canadian corporation” means a corporation that is incorporated in Canada and is resident in Canada;
(d) “Canadian fishing vessel” means a fishing vessel
(i) that is registered or licensed in Canada under the Canada Shipping Act and is owned by one or more persons each of whom is a Canadian citizen, a person resident and domiciled in Canada or a corporation incorporated under the laws of Canada or of a province, having its principal place of business in Canada, or
(ii) that is not required by the Canada Shipping Act to be registered or licensed in Canada and is not registered or licensed elsewhere but is owned as described in subclause (i);
(e) “cocktail mix” means concentrated dye properly diluted in stove oil or kerosene;
(f) “commercial farming operation” means a farming activity which produces livestock, grain, forage crops, furs, honey, food or other agricultural products for sale;
(g) “commercial shipping” means all commercial water-borne activities carried on by public and private enterprises, but does not include commercial fishing vessels, personal vessels of any kind, work boats, charter boats, dredges, barges, diving boats or tenders, tour boats, sightseeing boats, marine life excursion boats, drilling rigs, or any water-borne construction activities such as vessels or machinery used in the construction or repair of harbour breakwaters;
(h) “custom sawing” means the service of sawing a customer’s logs;
(i) “diesel motor vehicle” means a motor vehicle that uses diesel oil as a fuel and which is utilized in interprovincial or foreign travel in connection with any undertaking carried on for profit or with a view to profit;
(j) “distributor” means a person who distributes or delivers gasoline or diesel oil for an agent;
(k) “farmer” means a person who derives at least 51 percent of gross revenue, or $10 000 in a taxation year, from a commercial farming operation and is registered by the Department of Agriculture and Fisheries as a farmer, and includes a co-operative corporation incorporated by or under a law of Canada or Nova Scotia providing for the establishment of the corporation for the purpose of marketing, including processing incidental to or in connection with, natural products belonging to or acquired from its members or customers if
(i) the statute by or under which the co-operative corporation was incorporated, its charter, articles of association or by-laws or its contracts with its members held forth the prospects that payments would be made to them in proposition to patronage,
(ii) none of its members have more than one vote in the conduct of the affairs of the corporation, and
(iii) at least 90 percent of its members are individuals, other co-operative corporations, or corporations or partnerships that carry on the business of farming, and at least 90 percent of its shares, if any, are held by such persons or partnerships;
(l) “fish” includes shellfish, crustaceans and marine animals and plants;
(m) “fishing” means fishing for, catching or attempting to catch fish by any method for the purpose of resale in accordance with the terms and conditions of a license or lease issued to the holder thereof by the Minister of Fisheries for Canada;
(n) “fishing vessel” means any vessel used, outfitted or designed for the purpose of catching, processing or transporting fish or marine plants;
(o) “manufacture or production” means the transformation or conversion of raw or prepared material into a different state or form from that in which the raw or prepared material originally existed as raw or prepared material but does not include production or processing;
(p) “marked” or “dyed” diesel oil means diesel oil to which a dye has been added in accordance with this Part;
(q) “marked” or “dyed” gasoline means gasoline to which a dye has been added in accordance with this Part;
(r) “month”, when used in reference to an agent’s monthly records, means the period that, under the accounting practices of the agent, is treated as the equivalent of a month, and in all other cases means a calendar month;
(s) “motor vehicle” means every device in, upon or by which any person or property is or may be transported or drawn upon a public highway, excepting a motorized wheelchair and devices moved by human power or used exclusively upon stationary rails or tracks;
(t) “non-renewable resource” means any naturally occurring inorganic substance, and includes coal, bituminous shales and other stratified deposits from which oil can be extracted by destructive distillation and includes petroleum;
(u) “petroleum” means, in addition to its ordinary meaning, any mineral oil or relative hydro-carbon and any natural gas, including coal gas, existing in its natural condition in strata;
(v) “production or processing” means exploration for, extraction of, or transformation or conversion of any non-renewable resource;
(w) “vendor” means a person constituted by an agent as a sub-agent for the collection of the tax;
(x) “wholesaler” means a person who has entered into an agreement with the Minister or Commissioner under Part 1 of the Act respecting the collection of tax and who
(i) sells or keeps for sale, gasoline or diesel oil, in quantities of not less than 200 litres per sale or delivery, and holds a valid Motive Fuel Wholesaler Approval issued under the Environment Act; or
(ii) sells or keeps for sale, propane in quantities of 200 litres or 225 pounds per sale or delivery and holds a valid L.P. Gas Installation Permit issued by the Office of the Fire Marshall.
Clause 5(x) replaced: O.I.C. 2005-258, N.S. Reg. 129/2005.
6 (1) Except as provided by subsections (3) and (4), on or before the purchase or delivery of gasoline, every purchaser shall pay a tax at the rate of 15 5/10 cents per litre on all gasoline purchased by or delivered to such purchaser.
Subsection 6(1) amended: O.I.C. 2002-166, N.S. Reg. 53/2002.
(2) Except as provided by subsections (3) and (4), on or before the purchase or delivery of diesel oil, every purchaser shall pay a tax at the rate of 15 4/10 cents per litre on all diesel oil purchased by or delivered to such purchaser.
(3) On or before the purchase or delivery of gasoline or diesel oil for use in an aircraft, every purchaser shall pay a tax at the rate of 2 5/10 of a cent per litre on all gasoline or diesel oil purchased by or delivered to such purchaser.
Subsection 6(3) amended: O.I.C. 2007-159, N.S. Reg. 195/2007.
(4) On or before the purchase or delivery of gasoline or diesel oil for use in a ship, boat or vessel operated solely for commercial purposes, excluding commercial shipping, every purchaser shall pay a tax at the rate of 1 1/10 cents per litre on all gasoline or diesel oil purchased by or delivered to such purchaser.
(5) On or before the 20th day of each month, every consumer shall remit to the Minister the tax on all gasoline and diesel oil consumed in the previous month in respect of tax that has not been paid.
(6) This Section does not apply to purchasers and consumers in respect of the purchase or consumption by purchasers and consumers of marked gasoline and marked diesel oil in accordance with this Part.
7 (1) No person shall sell or deliver gasoline or diesel oil to a purchaser, unless that person is an agent or a vendor.
(2) An agent or vendor shall collect the tax from every purchaser at the time the gasoline or diesel oil is purchased by or delivered to the purchaser, except in the case of a sale or delivery of marked gasoline or marked diesel oil in accordance with this Part.
(3) Subject to subsection (4), every wholesaler who brings into the Province or who receives delivery in the Province of gasoline or diesel oil for resale shall immediately
(a) report the matter in writing to the Commissioner;
(b) supply to the Commissioner the invoice and all other pertinent information as required by the Commissioner; and
(c) shall pay to Her Majesty in right of the Province the same tax as would have been payable if the gasoline or diesel oil had been purchased by the wholesaler in the Province.
(4) Subsection (3) does not apply in respect of a wholesaler who brings into the Province gasoline or diesel oil which is marked in accordance with this Part or who has entered into an agreement with the Minister or the Commissioner pursuant to clause 5(x).
(5) Every wholesaler of gasoline or diesel oil in the Province shall be an agent.
8 (1) Every agent is entitled to a commission at the rate of 0 cents for each litre of gasoline and diesel oil on which the agent has collected and remitted the tax for services in collecting the tax.
Subsection 8(1) amended: O.I.C. 2000-191, N.S. Reg. 60/2000.
(2) The Minister may pay to the Nova Scotia Retail Gasoline Dealers’ Association, for distribution to persons who have sold gasoline at retail sales to purchasers for the services of those persons in collecting the tax, a commission at the rate of .011 cents for each litre of gasoline on which
(a) the tax has been collected by the person who sold the gasoline; and
(b) the tax has been remitted to the Minister.
Original subsection 8(2) repealed and 8(3) renumbered (2): O.I.C. 2000-191, N.S. Reg. 60/2000.
(3) The commission payable under subsection (2) shall not be payable in respect of sales made by a person entitled to a commission under subsection (1).
Original subsection 8(4) renumbered (3): O.I.C. 2000-191, N.S. Reg. 60/2000; amended: O.I.C. 2001-60, N.S. Reg. 9/2001.
Original subsection 8(5) renumbered (4): O.I.C. 2000-191, N.S. Reg. 60/2000; repealed: O.I.C. 2004-138, N.S. Reg. 110/2004.
9 (1) Pursuant to subsection 56(2) of Part IV of the Act, the Commissioner, on behalf of Her Majesty in right of the Province, may enter into agreements with any person or persons respecting the collection of tax and the remitting of tax to the Minister by such persons as an agent of Her Majesty.
(2) An agreement may provide that the person constituted an agent of Her Majesty in right of the Province for the collection of tax may constitute a sub-agent for the collection of the tax.
Agreements with other governments
(3) The Commissioner may, with the approval of the Governor in Council, enter into an agreement with any province of Canada or state of the United States of America to collect and apportion gasoline and diesel oil tax on commercial vehicles engaged in interprovincial or international travel based upon the distance travelled by such vehicles within each jurisdiction that is a party to the agreement.
(4) An agreement entered into pursuant to subsection (3) may contain provisions respecting the payment, collection, division or apportionment of tax on gasoline and diesel oil, licensing, motor vehicle identification, records requirements, reporting, base jurisdiction accounting, auditing, assessment and appeal procedures, credits and refunds, penalties and interest, membership and exclusion and any other provisions necessary for the administration of the agreement.
(5) The holder of a fuel license issued pursuant to an application referred to in Section 11 of Part I of the Act shall comply with the terms of the application and failure on the part of the holder to comply is cause for revocation of the fuel license.
10 (1) The Commissioner or an authorized person may issue the following permits, in a form approved by the Commissioner, to persons who make application in a form approved by the Commissioner:
(a) “Bulk Vendor Permit” permitting the holder to sell gasoline and diesel oil from a bulk plant or plants described in the permit;
(b) “Consumer’s Exemption Permit” permitting the holder to acquire marked gasoline or marked diesel oil for the purposes described in subsection 22(2);
Clause 10(1)(b) replaced: O.I.C. 1999-648, N.S. Reg. 3/2000.
(c) “Vendor Permit” permitting the holder to acquire gasoline and diesel oil from an agent for sale to purchasers.
Clause 10(1)(c) replaced: O.I.C. 2005-258, N.S. Reg. 129/2005.
(1A) A permit issued pursuant to subsection (1) expires at the end of the 36-month period immediately following the date the permit is issued or renewed by the Commissioner.
Subsection 10(1A) added: O.I.C. 1999-648, N.S. Reg. 3/2000.
(2) The Commissioner may determine the eligibility criteria for any of the permits mentioned in subsection (1) and may refuse the application of any person who does not meet such eligibility criteria.
(2A) The Commissioner may refuse to issue a permit mentioned in subsection (1) to an applicant or may cancel, suspend or refuse to renew a permit mentioned in subsection (1) if the applicant or permit holder is not dealing at arm’s length within the meaning of Section 251 of the Income Tax Act (Canada) with any person whose permit is cancelled or suspended or who is refused a permit under this Section.
Subsection 10(2A) added: O.I.C. 2006-328, N.S. Reg. 110/2006.
(3) The Commissioner may attach conditions or restrictions to any permit issued pursuant to subsection (1) and may revoke or suspend any permit for a specified or indeterminate period by notice in writing to the holder thereof if, in the Commissioner’s opinion, the holder of the permit has failed to
(a) comply with any conditions;
(b) pay a required fee;
(c) observe any restrictions; or
(d) comply with the Act and these regulations.
(4) No person who is the holder of a permit issued pursuant to subsection (1) shall fail to comply with the conditions or fail to observe the restrictions contained in the permit.
(5) Any notice given under subsection (3) is evidence of the statements contained in the notice without proof of the signature or the official character of the person appearing to have signed the notice as Commissioner.
(6) No notice given under subsection (3) shall be received in evidence in a prosecution of an offence against the Act or this Part unless, before the trial, the person charged has been served with a copy of the notice and the receiving of such notice in evidence shall be prima facie evidence that the person charged is the person named in the notice.
(7) Proof of service may be made by affidavit and service may be made in the manner in which service of originating documents is made in civil proceedings.
11 (1) Pursuant to Section 11 of Part I of the Act and upon payment of such fee as the Governor in Council may determine, the Commissioner or an authorized person may issue a single-trip fuel permit to a person carrying on business outside the Province authorizing that person to operate a commercial vehicle on a single trip within the Province.
(2) A single-trip fuel permit issued pursuant to subsection (1) is valid for such period as specified in the permit and may be issued subject to terms and conditions.
(3) The holder of a single-trip fuel permit pursuant to this Section is exempt from the payment of tax on gasoline or diesel oil purchased outside the Province but consumed within the Province.
(4) The holder of a single-trip fuel permit issued pursuant to subsection (1) shall comply with the Act and any terms and conditions under which the permit was issued and failure on the part of the holder to comply is cause for suspension or revocation of the permit.
12 (1) On or before the 20th day of each calendar month, every agent shall deliver to the Commissioner a return, in the form required by the Commissioner, stating in respect of each bulk plant or other non-retail outlet,
(a) the total sales, transfers and deliveries of gasoline and diesel oil made by the agent in the preceding month indicating the type and quantity of gasoline and diesel oil and the sales, transfers and deliveries in respect of each such type and quantity;
(b) the amount of gasoline and diesel oil in the possession of the agent at the beginning of the month, the amount of gasoline and diesel oil manufactured, imported or otherwise acquired by the agent during the month and the amount of gasoline and diesel oil in the possession of the agent at the end of the month; and
(c) the amount of gasoline and diesel oil lost by the agent on account of evaporation, leakage or other causes.
Subsection 12(1) amended: O.I.C. 2005-258, N.S. Reg. 129/2005.
(2) The agent shall deliver with the return such other information or materials as the Commissioner may require.
(3) On or before the 20th day of each calendar month, each agent shall remit to the Minister the tax on all sales, transfers and deliveries of gasoline and diesel oil in respect of which tax has been collected.
(4) In establishing the number of litres on which the agent shall remit the tax, the agent may deduct from the total quantity of gasoline and diesel oil sold, transferred or delivered in the month
(a) the quantity of gasoline and diesel oil sold, transferred or delivered directly for resale into bulk storage of another person who is an agent;
(b) the quantity of gasoline and diesel oil sold, transferred or delivered to a person outside the Province if the sale, transfer or delivery is evidenced by the agent’s certificate stating the name and address of the person, the invoice or voucher number and a description of the gasoline and diesel oil and method of transportation used;
(c) the quantity of marked gasoline and marked diesel oil on which tax is not payable under this Part;
Clause 12(4)(d) repealed: O.I.C. 98-22, N.S. Reg. 9/98.
(5) The agent may deduct from the amount of tax remitted the commission to which the agent is entitled pursuant to Section 8, but no other deduction shall be made without the consent of the Commissioner.
13 (1) The total combined amounts reported in returns by an agent in respect of clause 12(1)(c) for the months of April to March, inclusive, of each year, that an agent cannot account for, shall not exceed an amount equal to 0.50% of the gasoline acquired by the agent during those months.
(2) The total combined amounts reported in returns by an agent in respect of clause 12(1)(c) for the months of April to March, inclusive, of each year, that an agent cannot account for, shall not exceed an amount equal to 0.25% of the diesel oil acquired by the agent during those months.