Fuel Tax

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

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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.

Note: When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time if we receive it on the next business day.

Refunds

Wholesalers and retailers may claim tax refunds for stolen, accidentally destroyed or contaminated products.

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.

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.

Permit Applications

• Bulk Vendor Permit
• Gasoline, Propane and Diesel Oil Retail Vendor (Seller) Permit
• Wholesalers of Petroleum: Agent Agreement

Forms

• Sample Tax Exempt Sales Statement 

Fuel Tax Rebate on Bad Debts

• Information for Rebate on Bad Debts [ - 158.83 kb]
• Application for Rebate of Gasoline and Diesel Oil Tax for Tax included in Uncollectible Accounts [ - 127.80 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Apr 01, 2013	5097	Fees for Permits and Services [- 149.59 kb]
Oct 01, 2012	5096	Notice to Fuel Wholesalers and Fuel Retail Vendors – Reporting Requirements for Tax Exempt Marked Fuel Sales [- 200.39 kb]
Dec 15, 2011	5093	Historical Fuel Tax Rates [- 139.00 kb]
Jun 07, 2011	5091	Notice to Fuel Agents and Tobacco Wholesalers - Contingency in Event of a Postal Strike [- 111.39 kb]
Jun 17, 2005	5051	Amendments to the Revenue Act Regulations Furnace Oil Retailer Records [- 148.55 kb]
Feb 04, 2005	5049	Fuel Agent's/Fuel Vendor's Records and Prohibitions [- 177.79 kb]
Feb 02, 2004	5045	Fines for Fuel Tax Offences [- 150.06 kb]
Aug 20, 2001	5037	Notice to Propane Wholesalers and Propane Retailers [- 118.91 kb]
Jun 14, 2001	5036	Peace Officers, Fuel Sampling, Fines and Disclosures [- 119.52 kb]
Dec 22, 2011	5032	Marking or Dyeing of Gasoline and Diesel Oil [- 114.21 kb]
Nov 23, 2010	5027	Unaccountable Product Losses By the Agent - Allowance for Product Shortages or Losses [- 119.17 kb]
Jan 27, 2011	5022	Information for Rebate on Bad Debts [- 158.83 kb]

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Fuel Retailers

Permit Applications

• Gasoline, Propane and Diesel Oil Retail Vendor (Seller) Permit

Forms

• Tax Exempt Sales Statement (To be used by Retailers selling marked fuel)

Fuel Tax Rebate on Bad Debts

• Information for Rebate on Bad Debts [ - 158.83 kb]
• Application for Rebate of Gasoline and Diesel Oil Tax for Tax included in Uncollectible Accounts [ - 127.80 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Apr 01, 2013	5097	Fees for Permits and Services [- 149.59 kb]
Oct 01, 2012	5096	Notice to Fuel Wholesalers and Fuel Retail Vendors – Reporting Requirements for Tax Exempt Marked Fuel Sales [- 200.39 kb]
Dec 15, 2011	5093	Historical Fuel Tax Rates [- 139.00 kb]
Jun 17, 2005	5051	Amendments to the Revenue Act Regulations Furnace Oil Retailer Records [- 148.55 kb]
Feb 04, 2005	5049	Fuel Agent's/Fuel Vendor's Records and Prohibitions [- 177.79 kb]
Feb 02, 2004	5045	Fines for Fuel Tax Offences [- 150.06 kb]
Aug 20, 2001	5037	Notice to Propane Wholesalers and Propane Retailers [- 118.91 kb]
Jun 14, 2001	5036	Peace Officers, Fuel Sampling, Fines and Disclosures [- 119.52 kb]
Jan 27, 2011	5022	Information for Rebate on Bad Debts [- 158.83 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 commercial vehicles must purchase Single Trip Permits in lieu of registration decals and quarterly reporting.

Permit Applications

• Single Trip Fuel Permit

• International Fuel Tax Agreement (IFTA) Licence

• Application for Additional Decals

• Letter of Authority Authorization Form

Bulletins

Date	Bulletin #	Bulletin Name
Apr 01, 2013	5097	Fees for Permits and Services [- 149.59 kb]
Mar 15, 2013	5084	Prescribed Interest Rates for International Fuel Tax Agreement (IFTA) Program [- 232.00 kb]
Feb 18, 2013	5083	Historical Prescribed Interest Rates for International Fuel Tax Agreement (IFTA) [- 201.11 kb]
Jun 02, 2008	5069	Records Retention [- 150.31 kb]
Apr 01, 2013	5034	Notice to IFTA Registrants - International Fuel Tax Agreement (IFTA) and Revenue [- 150.01 kb]

IFTA

• IFTA Articles of Agreement, IFTA Procedure Manual and IFTA Audit Manual

• Fuel Tax Information Guide for Interjurisdictional Carriers Based in Nova Scotia [- 189.69 kb]

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Indian Fuel Tax Exemption Program - Retailers

Permit Application

• Gasoline, Propane and Diesel Oil Retail Vendor (Seller) Permit

Bulletins

Date	Bulletin #	Bulletin Name
Feb 02, 2012	5042	Registered Retailers Under NSIFTE [- 204.27 kb]

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Indian Fuel Tax Exemption Program - Consumers

Information on Program

• Questions and Answers about NSIFTE [ - 155.61 kb]
• Questions and Answers about Qalipu Mi'kmaq First Nation Band [ - 186.72 kb]
• Questions and Answers about Requesting an Increase in Fuel Tax Exemption [ - 191.38 kb]
• NSIFTE Service Stations Located on Reserves [ - 23.18 kb]

Program Applications

• Program Application [ - 119.70 kb]
• Request for Increased Exemption [ - 157.99 kb]
• Receipt Based Refund Claim for Status Indians [ - 85.18 kb]

Bulletins

Date	Bulletin #	Bulletin Name
Jul 24, 2012	5043	Status Indians & NSIFTE [- 195.82 kb]

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Marine Fuel

Bulletins

Date	Bulletin #	Bulletin Name
Aug 30, 2012	5044	Tax Commission Fuel Tax Consumers Marine Fuel Bulletins 5044 [- 188.80 kb]

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Aviation Fuel

Bulletins

Date	Bulletin #	Bulletin Name
Dec 15, 2011	5093	Historical Fuel Tax Rates [- 139.00 kb]

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Fuel Tax Exemptions

Information

• Fuel Tax Exemptions Available [ - 198.39 kb]
• The facts about the Fuel Tax Exemption program [ - 115.80 kb]

Applications

• Consumer's Exemption Permit [ - 245.05 kb]
• Marine Tax Rate Letter Of Authority [ - 245.05 kb]

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Fuel Tax Refunds

Information

• Fuel Tax Refund Overview [ - 161.06 kb]

Applications

• Application for Refund of Provincial Tax on Gasoline, Propane or Diesel Fuel [ - 337.76 kb]

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Self Assessment of Provincial Fuel Tax

• Fuel Tax Casual Return [ - 165.95 kb]

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Letter of Authority

If you wish to authorize someone else to speak on your behalf concerning an application, you can fill out the section on the application authorizing a representative or you can submit a Letter of Authority form to authorize a representative.

Letter of Authority Form

• Authorization Form [ - 223.41 kb]

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Consumer Bulletins

Date	Bulletin #	Bulletin Name
Nov 24, 2010	5074	Community Transportation Assistance Program and Provincial Tax on Gasoline, Diesel Oil and Propane [- 154.22 kb]
Nov 12, 2008	5073	Volunteer Fire Departments and Provincial Tax on Gasoline, Diesel Oil and Propane [- 116.07 kb]
Aug 30, 2012	5044	Commercial Shipping, Commercial Fishing, Pleasure Boats, Boats Used for Commercial Purposes and the Gasoline and Diesel Oil Tax [- 188.80 kb]
Dec 06, 2001	5021	Regulation 22(2)(j)(ii), 23(1)(j)(ii) Pursuant to the Revenue Act Harvesting Forest Products for Sale [- 111.56 kb]

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Consumer Guides

Date	Guide #	Guide Name
Oct 20, 2011	2012	Purchases of Gasoline, Diesel Oil and Propane By Well Drillers [- 188.36 kb]
Jul 31, 2008	2009	Fuel Tax Policy For Manufacturers [- 203.56 kb]
Oct 26, 2011	2005	Purchase of Gasoline, Diesel Oil & Propane by Aquaculturist [- 196.31 kb]
Oct 26, 2011	2004	Purchase of Gasoline & Diesel Oil by Commercial Manufacturers [- 193.95 kb]
Oct 26, 2011	2003	Purchase of Gasoline & Diesel Oil by Commercial Loggers [- 195.54 kb]
Oct 26, 2011	2002	Purchase of Gasoline & Diesel Oil by Commercial Farmers [- 195.89 kb]
Oct 26, 2011	2001	Purchase of Gasoline & Diesel Oil by Commercial Fishers [- 190.01 kb]

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Compliance Measures

• Fuel Tax Compliance Measures [ - 164.92 kb]

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Fuel Tax Rebate on Bad Debts

Information

• Information for Rebate on Bad Debts [ - 158.83 kb]

Application

• Rebate of Fuel Tax on Bad Debts [ - 127.80 kb]

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