Revenue Act guides
Tobacco retail vendor permit guidelines: tax guide 2014
Information for tobacco retailers on the tobacco retail vendor’s permit application process, terms and conditions.
Fuel tax information guide for interjurisdictional carriers based in Nova Scotia: tax guide 2013
Covers eligibility requirements to register under the International Fuel Tax Agreement (IFTA), licensing, reporting and compliance.
Fuel tax exemptions and refunds for well drillers: tax guide 2012
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Fuel tax policy for manufacturers: tax guide 2009
Information for manufacturers on how fuel tax is applied to fuel used by a manufacturing operation.
How Nova Scotia Sales Tax applies to private purchases and transfers of aircraft: tax guide 2008
Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of aircraft.
How Nova Scotia Sales Tax applies to private purchases and transfers of boats and vessels: tax guide 2007
Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of boats and vessels.
How Nova Scotia Sales Tax applies to private purchases and transfers of motor vehicles and designated tangible personal property: tax guide 2006
Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of vehicles like cars, boats and planes.
Fuel tax exemptions and refunds for aquaculturists: tax guide 2005
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Fuel tax exemptions and refunds for manufacturers: tax guide 2004
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Fuel tax exemptions and refunds for commercial loggers: tax guide 2003
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Fuel tax exemptions and refunds for commercial farmers: tax guide 2002
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Fuel tax exemptions and refunds for commercial fishers: tax guide 2001
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Fuel tax refunds for eligible mining, quarry and pit operations: tax guide 2015
How fuel tax is refunded for fuel used by eligible mining, quarry and pit operations.
Sales Tax Act guides
Customer list verification for Your Energy Rebate Program: tax guide 2010
Information for residential home energy suppliers registered under the Your Energy Rebate Program (YERP).