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Service Nova Scotia and Municipal Relations - Provincial Tax Commission

Marine Tax Rate: Letter of Authority

Who Needs This Letter of Authority?
Anyone who wants to buy gasoline or diesel oil at a reduced rate of tax for use in a ship, boat or vessel operated solely for commercial purposes (for example, charter boat, tug/barge, marine work boat, boats used for diving or salvage purposes).
Issuing Department / Agency:
Service Nova Scotia and Municipal Relations
Where can you get this Letter of Authority 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) 424-0602
Application Forms & Process:

With this Letter of Authority, there are three different ways to obtain an application form: 

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 with the application. If registered with Canada Revenue Agency, please provide the Business Number.If Registered with the Nova Scotia Registry of Joint Stock Companies, please provde the Registration Number.

The completed application is submitted to the Department.

If all requirements are met and the application is approved, the applicant will be notified by mail.

Note: The information is maintained on a semi-automated system.

Waiting Period:
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:
This letter of authority does not expire.
Price:
Free
Related Requirements:
None
Additional Information:
None
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17
Last Updated: March 2009

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