Refunds

23 (1) If the tax has been paid, the Commissioner may, upon application from a purchaser and upon the receipt of evidence satisfactory to the Commissioner, refund the tax on gasoline or diesel oil if the gasoline or diesel oil has been used

(a) to operate motor vehicles and equipment owned by a city, town, municipality or service commission or corporation operated as a public work or service by or for a city, town or municipality;

(b) by a school board to operate motor vehicles solely for the purpose of instructing students in a training program approved by the Minister, for which motor vehicles the registration under the Motor Vehicle Act is restricted to this purpose, upon the submission by such school board to the Commissioner of the original invoice for the purchase of the gasoline or diesel oil, the distance travelled by the said motor vehicles in such instruction and such details of the instruction given students as the Commissioner may deem necessary;

(c) by an ambassador, consul or other representatives of foreign states who are certified by the office of the Secretary of State of Canada to have diplomatic status and who hold no other office or employment;

(d) or transferred for use in the service vehicles, aircraft or vessels of a visiting force as defined in the Visiting Forces Act (Canada) when such gasoline or diesel oil is exempt from taxation under Section 26 of that Act and the regulations;

(e) for the purpose of operating a motor vehicle or any equipment for fire fighting;

(f) to operate a fishing vessel, while it is being used for the purpose of fishing or harvesting of marine plants, provided that such fishing vessel is a Canadian fishing vessel or is leased to a Canadian corporation and lands its catch in Canada, or transfers all or part of its catch to another vessel while inside Canadian fisheries waters or to operate machinery and apparatus utilized in aquaculture;

(g) to operate drilling equipment used in the drilling of wells for the supply of water, but not including motor vehicles;

(h) to operate a ship, boat or vessel while the ship, boat or vessel was being operated as a commercial ferry on a regularly scheduled route;

(i) to operate a railway locomotive;

(j) subject to Section 25, to operate

(i) machinery and apparatus when used in a commercial farming operation by a farmer,

(ii) machinery and apparatus when used in the production or harvesting of forest products for sale,

(iii) machinery and apparatus when used in the manufacture or production of goods for sale, and

(iv) machinery and apparatus used to develop electricity to power machinery and apparatus used in the manufacture or production of goods for sale; or

(k) to operate motor vehicles and equipment used in the construction of the western alignment of Highway 104, as set out in the Highway 104 Western Alignment Act.
Clause 23(1)(k) added: O.I.C. 96-435, N.S. Reg. 103/96.

(2) An application for refund shall be filed for a period covering 12 months or when the amount claimable exceeds $100.

(3) An application for refund shall be made not later than 15 months from the date the gasoline or diesel oil was purchased.

(4) An application for refund shall be made to the Minister in a form approved by the Minister.