| Service
Nova Scotia and Municipal Relations -
Provincial Tax Commission
Consumer's Exemption Permit
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| Who Needs This
Permit? |
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Anyone in Nova Scotia who qualifies
for an exemption from the Gasoline or Diesel Oil tax on purchases
of marked gasoline and/or diesel oil used to operate qualified machinery
and apparatus in any of the following activities:
- aquaculturist
- commercial shipping;
- Department of Transportation;
- farming;
- ferries;
- firefighting equipment;
- fishing;
- forestry;
- manufacturing;
- municipal government;
- railway locomotive;
- water well drilling; or
- school board.
"Marked" gasoline/diesel oil is fuel which has been coloured,
so that its use can be easily traced.
Refunds: If you do not have this Exemption Permit,
you will have to pay provincial tax when you buy your fuel. However,
if you do qualify for an exemption, you can still apply for a refund of
the tax you paid. (If you wish, you can download
an application form for that refund.)
An application for refund shall be filed for a period covering 12 months
or when the amount claimable exceeds $100.
An application for refund shall be made not later than 15 months from
the date the gasoline and diesel oil was purchased.
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| Issuing Department
/ Agency: |
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Service
Nova Scotia and Municipal Relations |
| Where can you get this Permit and / or further information? |
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Phone:
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(902) 424-6300 or if that is long distance,
call 1-800-565-2336 (toll-free) |
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Visit:
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Service Nova Scotia & Municipal Relations
Service Delivery Division
Business Registration Unit
Maritime Centre, 9th floor
1505 Barrington Street [corner of Spring Garden Road]
Halifax, NS B3J 3K5 |
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E-mail:
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mccarajj@gov.ns.ca
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Website:
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www.gov.ns.ca/snsmr/taxcomm/
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Write:
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Service Nova Scotia & Municipal Relations
Service Delivery Division
Business Registration Unit
PO Box 755
Halifax, NS B3J 2V4 |
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Fax:
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(902) 424-0602 |
| Application Forms & Process: |
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- You can fill it out online. To do this, you must be
able to pay as follows:
1) by Visa, American Express or MasterCard Credit card; or
2) with an already established positive balance account with the N.S.
Business Registry.
3) Note: we do not accept any form of debit cards at this time.
If you wish to apply online, click
here. Before you begin, make sure you have at hand the information
listed in the blue box below. Also, you will be asked to fill
out a "Business Applicant Profile Information" form when
you begin. It will ask for two business numbers:
Canada Revenue Agency, and
N.S. Registry of Joint Stock Companies.
- You can send in a hard copy.
You can get an application form in the following ways:
1) Download a
form from the Internet;
2) Print off a form at one of our Service
Nova Scotia Express Terminals; or
3) Write, fax or visit the office listed above.
A "Business Applicant Profile Information" form is also included.
Information you will need to fill out your application form:
- The name and contact information of the fuel company(ies)/bulk
plant(s) to be notified regarding your fuel purchases.
- For the farming exemption, you will need your NS Department of Agriculture registration number.
- For the fishing exemption, you will need your Fisher Identification
Number (FIN) and your Vessel Registration Number(s) (VRN).
- For the aquaculturist exemption, you will need your NS Department Fisheries and Aquaculture licence number.
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The application form has separate sections to be completed by each
different occupational group.
The completed application is submitted to the Department, along
with the applicable fee (see Price
& Payment
below).
If all requirements are met and the application is approved, the
permit will be mailed to the applicant.
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| Waiting Period:
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5 business days
Provided that all the items that must accompany the application have been received (Please allow several extra days for mail delivery.) |
| Expiry & Renewal:
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This permit is valid for 3 years
from the day it is issued.
It can be renewed; the Department will send out a renewal notice before
it expires.
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Price & Payment: (No tax is charged) |
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Permit: $85.75
NOTE: All applicants who received authorization to purchase marked
gasoline or marked diesel oil prior to April 1, 1996, are not required
to pay the $85.75
fee.
Payment at counter: cash, Interac debit card, Visa, MasterCard or American Express
credit card, or cheque or money order made out to the Minister of Finance.
Payment by mail: Please pay by cheque or money order made
out to the Minister of Finance.
Payment online: Visa, MasterCard or American Express credit card, or an
already established positive balance with the Nova Scotia Business Registry.
(No debit cards are accepted at this time.)
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| Related Requirements:
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- If you are operating under a Business Name, you have to have a Registration
Number from the Nova Scotia Registry of Joint Stock Companies.
- If you have a Canada Revenue Agency (CRA) Business
Number, you must provide it on your application.}
- Applicants under "farming" have to show proof of status as
a bona fide farmer (for example, a Farmer Registration Certificate
from NS Department of Agriculture). For
purposes of this permit, a farmer is someone who derives
at least 51% of gross revenues -- or $10,000 in a taxation year --
from commercial farming.
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| Additional Information:
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- You have to have a dedicated storage tank with at least 200 litres
capacity before marked gasoline and/or diesel oil will be delivered.
- Permit holders have to notify the Department in writing of any changes
in
- their personal or business address;
- business operations; or
- additions or deletions to their equipment and / or vessels.
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| Legislative Authority:
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Revenue
Act, The Acts of 1995-96, Chapter 17 |
