Service Nova Scotia Banner
Government Home  > Service NS Home  > Nova Scotia Permits Directory  > Provincial Tax Commission 
  NS Permits Directory NS Government
Service Nova Scotia Home Government Home

Service NS Home

underline
NS Permits Directory

Arrow Disclaimer

underline

About the Department
Online Services
Services en français
Forms and Applications
Office Locations

Contact Service Nova ScotiaContact Us

Service Nova Scotia - Provincial Tax Commission

International Fuel Tax Agreement (IFTA) Licence

Who Needs This Licence?

All carriers that operate qualified motor vehicles in multiple jurisdictions may register with a base jurisdiction for the purpose of fuel tax reporting. Persons based in Nova Scotia, who operate a qualified motor vehicle(s) in two or more participating provinces or states, may apply for a license under IFTA. The base jurisdiction is where the carrier’s operational records are either maintained, or can be made available for audit purposes at the carriers’ expense, and where one or more qualified motor vehicles are registered.

A qualified motor vehicle is a motor vehicle used, designed or maintained for transportation of persons or property; having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms or having three or more axles regardless of weight or used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight.

A qualified motor vehicle does not include recreational vehicles.

Carriers who are not members of IFTA must purchase a single trip fuel permit to enter Nova Scotia. The fees are collected at the point of entry, and are based on the distance to be travelled in the Province on that trip. [See Single Trip Fuel Permit]

Issuing Department / Agency:
Service Nova Scotia
Where can you get this Licence 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
IFTA Administrator
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
IFTA Administrator
PO Box 1529
Halifax, NS B3J 2V4
Fax: 902-424-0602
Application Forms & Process:

There are three ways to obtain an application form:

  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.

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

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 & Renewal:

This permit expires on December 31 of the year in which it was issued.

It can be renewed; the Department will send out a renewal notice before it expires.

Price:  (No tax is charged)
Initial Application per company: $31.15
Annual Renewal per company: $31.15
Decals Fee Per Year per vehicle: $12.50

Payment at counter: Cash, 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: Not available at this time.

Related Requirements:
The business must be in compliance with the NS Registry of Joint Stock Companies .
Additional Information:
If a carrier is a member of IFTA and has acquired a new vehicle, but is unable to pick up their permanent decal, a 30-day temporary decal can be issued by fax from the IFTA Administrator..
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17
Last Updated: April 2015

Back to the Provincial Tax Commission


image image
image image
image image This page and all contents Crown copyright © 2017, Province of Nova Scotia, all rights reserved.
Please use the online inquiry form if you have any questions, comments or suggestions.