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Fuel Tax
- Fuel Tax Rates
- Fuel Wholesalers/Agents
- Fuel Retailers
- Inter-jurisdictional Carriers (IFTA)
- Indian Fuel Tax Exemption Program - Retailers
- Indian Fuel Tax Exemption Program - Consumers
- Marine Fuel
- Aviation Fuel
- Fuel Tax Exemptions
- Fuel Tax Refunds
- Self Assessment of Provincial Fuel Tax
- Consumer Bulletins
- Consumer Guides
- Compliance Measures
- Fuel Tax Rebates on Bad Debts
Fuel Tax Rates
Gasoline 15.5 cents per litre
Diesel Oil 15.4 cents per litre
Propane 7.0 cents per litre
Marine Fuel 1.1 cents per litre
Aviation Fuel 2.5 cents per litre
Fuel Wholesalers/Agents
Fuel Wholesalers/Agents
Collection of Tax
Tax is applied on sales to consumers but collected at the wholesale level and remitted monthly by fuel tax agents (wholesalers). Wholesalers/Agents also remit tax on own use.
Monthly Reports
Fuel tax collectors report and remit tax by the 20th day of each month, based on previous month's sales. For the total period of April to March, inclusive, of each year, allowances of up to 0.50% for gasoline and 0.25% for diesel are permitted for losses and shortages due to handling and temperature variations at terminals and bulk plants.
Refunds
Wholesalers and retailers may claim tax refunds for stolen, accidentally destroyed or contaminated products.
The Nova Scotia Retail Gasoline Dealers' Association receives, for distribution to persons who have sold gasoline at retail sales, a commission at the rate of 11 cents per 1,000 litres.
Assessments
Interest and penalty assessments and any unpaid tax is calculated from the date when the default first occurred until the assessment is paid. The interest rate changes quarterly and is compounded monthly.
Interest on refunds is calculated from the date the tax was remitted until the refund is paid or applied to a vendor's account, but only on tax paid in error, or a paid assessment that was later reversed.
Interest and penalty assessments and any unpaid tax is calculated from the date when the default first occurred until the assessment is paid. The interest rate changes quarterly and is compounded monthly.
Permit Applications
- Bulk Vendor Permit
- Gasoline, Propane and Diesel Oil Retail Vendor (Seller) Permit
- Wholesalers of Petroleum: Agent Agreement
Rebates
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Rebate on Bad Debts [
- 111.08 kb]
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Application for Rebate of Gasoline and Diesel Oil Tax for Tax included in Uncollectible Accounts [- 844.73 kb]
Bulletins
Fuel Retailers
Permit Applications
Rebates
-
Rebate on Bad Debts [- 111.08 kb]
-
Application for Rebate of Gasoline and Diesel Oil Tax for Tax included in Uncollectible Accounts [- 844.73 kb]
Bulletins
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| Apr 01, 2009 | 5067 |
Fees for Permits and Services [- 101.80 kb]
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| Mar 23, 2007 | 5061 |
Tax Rate Increase for Aviation Fuel [- 100.39 kb]
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| Jul 26, 2006 | 5059 |
Amendments to Tobacco Tear Tape Manufacturers, Tobacco Wholesalers and Retail Vendor Permits [- 110.90 kb]
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| Jun 17, 2005 | 5050 |
Notice to the Petroleum Industry [- 99.89 kb]
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| Feb 04, 2005 | 5049 |
Fuel Agent’s/Fuel Vendor’s Records and Prohibitions [- 103.49 kb]
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| Apr 01, 2004 | 5047 |
Repeal of Commission for Dye Facilities [- 99.88 kb]
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| Feb 02, 2004 | 5045 |
Fines for Fuel Tax Offences [- 110.45 kb]
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| Apr 04, 2002 | 5040 |
Tax Rate Increase for Gasoline [- 100.98 kb]
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| Aug 20, 2001 | 5037 |
Notice to Propane Wholesalers and Propane Retailers [- 110.98 kb]
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| Jun 14, 2001 | 5036 |
Peace Officers, Fuel Sampling, Fines and Disclosures [- 114.65 kb]
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Inter-jurisdictional Carriers (IFTA)
Nova Scotia has joined the International Fuel Tax Agreement (IFTA) effective January 1, 1996. All interjurisdictional carriers, operating commercial vehicles in Nova Scotia may register under IFTA and obtain IFTA decals (two per vehicle) for each qualifying interjurisdictional vehicle. Applicable fees are due at the time of registration. An IFTA carrier registered in Nova Scotia must submit quarterly reports together with the fuel consumed by them in participating jurisdictions.
Non-IFTA interjurisdictional carriers operating qualifying vehicles have the option of purchasing Single Trip Permits in lieu of registration decals and quarterly reporting.
Permit Applications
Bulletins
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| Jun 02, 2008 | 5069 |
Records Retention [- 103.91 kb]
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| Apr 01, 2009 | 5067 |
Fees for Permits and Services [- 101.80 kb]
|
| Mar 23, 2009 | 5034 |
International Fuel Tax Agreement (IFTA) - Revenue Act Regulations [- 103.70 kb]
|
Guides
Indian Fuel Tax Exemption Program - Retailers
Permit Application
Bulletins
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| Dec 09, 2005 | 5042 |
Registered Retailers Under NSIFTE [- 123.01 kb]
|
Indian Fuel Tax Exemption Program - Consumers
Information on Program
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Questions and Answers about NSIFTE [- 92.03 kb]
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Questions and Answers about Requesting an Increase in Fuel Tax Exemption [- 115.95 kb]
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NSIFTE Service Stations Located on Reserves [- 28.65 kb]
Program Applications
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Prgram Application [- 67.52 kb]
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NSIFTE Program Application Request for Increased Exemption [- 115.95 kb]
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Application Form for Refund of Provincial Fuel Tax on Gasoline, Propane or Diesel Oil That was Purchased by a Status Indian on a Reserve [- 39.68 kb]
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| Dec 09, 2005 | 5043 |
Exempt Fuel Purchases Made by Status Indians on Reserve Lands [- 121.65 kb]
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Marine Fuel
Bulletins
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| Dec 30, 2008 | 5044 |
Tax Commission Fuel Tax Consumers Marine Fuel Bulletins 5044 [- 130.01 kb]
|
Aviation Fuel
Bulletins
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| Mar 23, 2007 | 5061 |
Tax Rate Increase for Aviation Fuel [- 100.39 kb]
|
Fuel Tax Exemptions
Information on Program
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Fuel Tax Exemptions Available [- 24.25 kb]
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The facts about the Fuel Tax Exemption program [- 19.58 kb]
Program Applications
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Consumer's Exemption Permit [- 401.35 kb]
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Marine Tax Rate Letter Of Authority [- 401.35 kb]
Fuel Tax Refunds
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Fuel Tax Refunds Available [- 20.91 kb]
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Application for Refund of Provincial Tax on Gasoline, Propane or Diesel Fuel [- 175.07 kb]
Self Assessment of Provincial Fuel Tax
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Fuel Tax Casual Return [- 46.47 kb]
Consumer Bulletins
| Date | Bulletin # | Bulletin Name |
|---|---|---|
| Nov 12, 2008 | 5074 |
Community Transportation Assistance Program and Provincial Tax on Gasoline, Diesel Oil and Propane [- 112.85 kb]
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| Nov 12, 2008 | 5073 |
Volunteer Fire Departments and Provincial Tax on Gasoline, Diesel Oil and Propane [- 107.35 kb]
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| Apr 01, 2009 | 5067 |
Fees for Permits and Services [- 101.80 kb]
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| Dec 30, 2008 | 5044 |
Commercial Shipping, Commercial Fishing, Pleasure Boats, Boats Used for Commercial Purposes and the Gasoline and Diesel Oil Tax [- 130.01 kb]
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| Dec 06, 2001 | 5021 |
Regulation 22(2)(j)(ii), 23(1)(j)(ii) Pursuant to the Revenue Act Harvesting Forest Products for Sale [- 100.66 kb]
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Consumer Guides
| Date | Guide # | Guide Name |
|---|---|---|
| Jul 31, 2008 | 2009 |
Fuel Tax Policy For Manufacturers [- 40.87 kb]
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| Mar 06, 2009 | 2005 |
Purchase of Gasoline, Diesel Oil & Propane by Aquaculturist [- 112.11 kb]
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| Mar 06, 2009 | 2004 |
Purchases of Gasoline, Diesel Oil and Propane By Manufacturers [- 113.38 kb]
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| Mar 06, 2009 | 2003 |
Purchase of Gasoline & Diesel Oil by Commercial Loggers [- 28.06 kb]
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| Mar 06, 2009 | 2002 |
Purchase of Gasoline & Diesel Oil by Commercial Farmers [- 23.59 kb]
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| Jul 31, 2008 | 2001 |
Purchase of Gasoline & Diesel Oil by Commercial Fishers [- 111.16 kb]
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Compliance Measures
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Fuel Tax Compliance Measures [- 42.15 kb]
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Fuel Tax Rebates on Bad Debts
Overview
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Rebate on Bad Debts [- 111.08 kb]
Rebate Application
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Rebate on Bad Debts [