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Service Nova Scotia - Provincial Tax Commission

Consumer's Exemption Permit

Who Needs This Permit?

Consumers and activities eligible for a fuel tax exemption are provided below. The fuel tax exemption is exercised by acquiring a Consumer Exemption Permit that allows the permit holder to purchase marked fuel exempt of fuel tax for consumption by the eligible consumer or in the eligible activity.

The machinery and apparatus must be operated exclusively in tax exempt usage to qualify for a Consumer’s Exemption Permit. If the machinery and apparatus is operated in taxable and tax exempt usage, then the Refund Method must be used.

Refund Method

Consumers who operate multi-use machinery and apparatus in taxable and tax exempt usage must purchase fuel at the full tax rate and apply for a refund based on the percentage of tax exempt usage.

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.

Eligible Consumers and Activities

  1. aquaculturist
  2. commercial shipping;
  3. Department of Transportation;
  4. farming;
  5. ferries;
  6. firefighting equipment;
  7. fishing;
  8. forestry;
  9. manufacturing;
  10. municipal government;
  11. railway locomotive;
  12. water well drilling; or
  13. school board.
Issuing Department / Agency:
Service Nova Scotia
Where can you get this Permit and / or further information?
Phone:

902-424-6300 or if that is long distance,
call 1-800-565-2336 (toll-free)
and press 5 for tax information

Visit: Service Nova Scotia
Business Registration Unit
Maritime Centre, 9th floor
1505 Barrington Street
Halifax, NS B3J 3K5
E-mail: taxcommission@novascotia.ca
Website: http://www.novascotia.ca/sns/access/business/tax-commission
Write: Service Nova Scotia
Business Registration Unit
PO Box 755
Halifax, NS B3J 2Y4
Fax: 902-424-0602
Application Forms & Process:

There are two different ways to submit your application form:

You can fill it out online.

  1. If you wish to apply online, click here or visit Nova Scotia's online service for business at: www.accessns.ca/business/login.
  2. If you already created an account, log in. To create an account, select "sign up".

You can send in a hard copy.

You can get an application form in three different ways:

  1. Download a form from the Internet;
  2. Obtain an application at your local Access Nova Scotia office; or
  3. Write, email, phone or fax Service Nova Scotia.
The original application signed by the applicant must be submitted by mail or in person. The application includes a "Business Applicant Profile Information" form that will ask for your:
  • Canada Revenue Agency Business Number.

  • Nova Scotia Registry of Joint Stock Companies registration number.

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

Information you will need to fill out your application form:

  • The name and contact information of the fuel suppliers 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.
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 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.

Price & Payment:  (No tax is charged)
Permit:  $93.40

Payment at counter: Cash, Interac debit card, Visa, MasterCard, or American Express, 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, or an already established positive balance with the Nova Scotia Business Registry.  (No debit cards are accepted at this time.)

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 fee.

Related Requirements:
  1. The business must be in compliance with the NS Registry of Joint Stock Companies.

  2. 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.
Additional Information:
  1. You have to have a dedicated storage tank with at least 200 litres capacity before marked gasoline and/or diesel oil will be delivered.

  2. Permit holders have to notify the Department in writing of any changes in

    1. their personal or business address;
    2. business operations; or
    3. additions or deletions to their equipment and / or vessels.
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17
Last Updated: April 2015

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