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Service Nova Scotia - Provincial Tax Commission

Wholesalers of Petroleum: Agent Agreement

Who Needs This Agreement?
Anyone who wants to sell gasoline, propane or diesel oil in bulk quantities of 200 litres or more per each sale or delivery.
Issuing Department / Agency:
Service Nova Scotia
Where can you get this Agreement 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 provincial tax information
Visit:

Service Nova Scotia
Audit and Enforcement Division
Maritime Centre, 10th floor
1505 Barrington Street
Halifax, NS B3J 3K5

E-mail: taxcommission@gov.ns.ca
Website: http://www.novascotia.ca/sns/access/business/tax-commission
Write: Service Nova Scotia
Audit and Enforcement
PO Box 22
Halifax, NS B3J 2L4
Fax: 902-424-0702
Application Process:

There are three ways to obtain an application form:

  1. Download a form from the Internet;
  2. Obtain a form at your local Access Centre; or
  3. Write, email, fax or visit the office listed above.

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.
Waiting Period:
10-15 business days provided that all the items that must accompany the application have been received (Please allow several extra days for mail delivery.)
Expiry :
This Agreement does not expire.
Price:
Free
Related Requirements:
  1. The applicant must forward a copy of its Motive Fuel Wholesaler Approval from Nova Scotia Environment (for gas and diesel oil wholesalers) and/or a Fuel Safety Business Licence from the Office of the Fire Marshal, Labour and Advanced Education (for propane wholesalers).

  2. Security is required and is specified by legislation.

  3. The applicant must sign an Agreement with the Provincial Tax Commissioner.

  4. The business must be in compliance with the NS Registry of Joint Stock Companies.
Additional Information:
  1. A person wishing to become an Agent for the Collection of Gasoline and Diesel Oil Tax must intend to sell gasoline or diesel oil in bulk quantities of 200 litres or more per each sale or delivery.

  2. A person wishing to become an Agent for the Collection of Propane Tax must intend to sell propane in bulk quantities of 200 litres or 225 pounds or more per each sale or delivery.
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17
Last Updated: July 2012

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