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Service Nova Scotia and Municipal Relations - Provincial Tax Commission

Wholesalers of Petroleum: Agent Agreement

Who Needs This Agreement?
Anyone who wants to sell gasoline, propane or diesel oil in bulk quantities of 200 litres or more per each sale or delivery.
Issuing Department / Agency:
Service Nova Scotia and Municipal Relations
Where can you get this Agreement and / or further information?
Phone: (902) 424-6300 or if that is long distance,
call 1-800-565-2336 (toll-free)
Visit: 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
E-mail: mccarajj@gov.ns.ca
Website: www.gov.ns.ca/snsmr/taxcomm/
Write: Service Nova Scotia & Municipal Relations
Service Delivery Division
Business Registration Unit
PO Box 755
Halifax, NS B3J 2V4
Fax: (902) 424-7434
Application Process:

You should write a letter of request to the office listed above.  It is reviewed by department staff. If it is approved, the agreement is mailed to the applicant.

Note: The Surety Bond amount is determined by the Program Administration Officer.

Waiting Period:
2-3 business days
Provided that all the items that must accompany the application have been received (Please allow several extra days for mail delivery.)
Expiry :
This Agreement does not expire.
Price:
Free
Related Requirements:
  1. The applicant must forward a copy of its Motive Fuel Wholesaler Approval from Nova Scotia Environment (for gas and diesel oil wholesalers) and a Liquid Propane Gas Installation Permit from theOffice of the Fire Marshal, Labour and Workforce Development / (for propane wholesalers).
  2. Pursuant to Section 82(1) of the Revenue Act and Sections 7 and 8 of the Agent's Agreement, a bond is required, up to a maximum of $100,000.00, before the Agent's agreement will be signed by the Provincial Tax Commission or the Minister of Finance.
  3. A Business Applicant Profile information sheet must be submitted with the application. 
Additional Information:
  1. A person wishing to become an Agent for the Collection of Gasoline and Diesel Oil Tax must:
    1. intend to sell gasoline or diesel oil in bulk quantities of 200 litres or more per each sale or delivery;
    2. obtain aMotive Fuel Wholesaler Approval from Nova Scotia Environment;
    3. obtain and forward a Surety Bond to the Minister or Commissioner in an amount not to exceed $100,000.00;
    4. sign an Agreement with the Minister or Commissioner.

  2. A person wishing to become an Agent for the Collection of Propane Tax must:
    1. intend to sell propane in bulk quantities of 200 litres or 225 pounds or more per each sale or delivery;
    2. obtain a Liquid Propane Gas Installation Permit from the Office of the Fire Marshal, Labour and Workforce Development;
    3. obtain and forward a Surety Bond to the Minister or Commissioner in an amount not to exceed $100,000.00;
    4. sign an Agreement with the Minister or Commissioner.
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17
Last Updated: March 2009

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