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Fuel Tax Rates

Gasoline 15.5 cents per litre
Diesel Oil 15.4 cents per litre
Propane 7.0 cents per litre
Marine Fuel 1.1 cents per litre
Aviation Fuel 2.5 cents per litre

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Fuel Wholesalers/Agents

Collection of Tax

Tax is applied on sales to consumers but collected at the wholesale level and remitted monthly by fuel tax agents (wholesalers). Wholesalers/Agents also remit tax on own use.

Monthly Reports

Fuel tax collectors report and remit tax by the 20th day of each month, based on previous month's sales.

Note: When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time if we receive it on the next business day.

Refunds

Wholesalers and retailers may claim tax refunds for stolen, accidentally destroyed or contaminated products.

Interest on refunds is calculated from the date the tax was remitted until the refund is paid or applied to a vendor's account, but only on tax paid in error, or a paid assessment that was later reversed.

Assessments

Interest and penalty assessments and any unpaid tax is calculated from the date when the default first occurred until the assessment is paid. The interest rate changes quarterly and is compounded monthly.

Permit Applications

Forms

Fuel Tax Rebate on Bad Debts

Bulletins

Date Bulletin # Bulletin Name
Aug 26, 2013 5101 Fuel Enforcement Provisions [Adobe Reader- 190.07 kb]
Apr 01, 2013 5097 Fees for Permits and Services [Adobe Reader- 149.59 kb]
Oct 01, 2012 5096 Notice to Fuel Wholesalers and Fuel Retail Vendors – Reporting Requirements for Tax Exempt Marked Fuel Sales [Adobe Reader- 200.39 kb]
Dec 15, 2011 5093 Historical Fuel Tax Rates [Adobe Reader- 139.00 kb]
Jun 07, 2011 5091 Notice to Fuel Agents and Tobacco Wholesalers - Contingency in Event of a Postal Strike [Adobe Reader- 111.39 kb]
Jun 17, 2005 5051 Amendments to the Revenue Act Regulations Furnace Oil Retailer Records [Adobe Reader- 148.55 kb]
Feb 04, 2005 5049 Fuel Agent's/Fuel Vendor's Records and Prohibitions [Adobe Reader- 177.79 kb]
Feb 02, 2004 5045 Fines for Fuel Tax Offences [Adobe Reader- 150.06 kb]
Aug 20, 2001 5037 Notice to Propane Wholesalers and Propane Retailers [Adobe Reader- 118.91 kb]
Jun 14, 2001 5036 Peace Officers, Fuel Sampling, Fines and Disclosures [Adobe Reader- 119.52 kb]
Dec 22, 2011 5032 Marking or Dyeing of Gasoline and Diesel Oil [Adobe Reader- 114.21 kb]
Nov 23, 2010 5027 Unaccountable Product Losses By the Agent - Allowance for Product Shortages or Losses [Adobe Reader- 119.17 kb]
Jan 27, 2011 5022 Information for Rebate on Bad Debts [Adobe Reader- 158.83 kb]

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Fuel Retailers

Permit Applications

Forms

Fuel Tax Rebate on Bad Debts

Bulletins

Date Bulletin # Bulletin Name
Aug 26, 2013 5101 Fuel Enforcement Provisions [Adobe Reader- 190.07 kb]
Apr 01, 2013 5097 Fees for Permits and Services [Adobe Reader- 149.59 kb]
Oct 01, 2012 5096 Notice to Fuel Wholesalers and Fuel Retail Vendors – Reporting Requirements for Tax Exempt Marked Fuel Sales [Adobe Reader- 200.39 kb]
Dec 15, 2011 5093 Historical Fuel Tax Rates [Adobe Reader- 139.00 kb]
Jun 17, 2005 5051 Amendments to the Revenue Act Regulations Furnace Oil Retailer Records [Adobe Reader- 148.55 kb]
Feb 04, 2005 5049 Fuel Agent's/Fuel Vendor's Records and Prohibitions [Adobe Reader- 177.79 kb]
Feb 02, 2004 5045 Fines for Fuel Tax Offences [Adobe Reader- 150.06 kb]
Aug 20, 2001 5037 Notice to Propane Wholesalers and Propane Retailers [Adobe Reader- 118.91 kb]
Jun 14, 2001 5036 Peace Officers, Fuel Sampling, Fines and Disclosures [Adobe Reader- 119.52 kb]
Jan 27, 2011 5022 Information for Rebate on Bad Debts [Adobe Reader- 158.83 kb]

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Inter-jurisdictional Carriers (IFTA)

Interjurisdictional carriers operating qualified motor vehicles in Nova Scotia may register under IFTA and obtain an IFTA licence and IFTA decals (two per vehicle). Applicable licence and decal fees are due at the time of registration and must be renewed annually.

An IFTA carrier registered in Nova Scotia must submit quarterly reports on the distance travelled and the fuel purchased in participating jurisdictions.

An interjurisdictional carrier operating qualified motor vehicles who is not registered under IFTA must purchase a single trip permit before entering Nova Scotia. The single trip permit may be obtained from permit companies approved by Nova Scotia to issue and collect the applicable single trip fuel permit fee.

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.

Applications

Forms

Bulletins

Date Bulletin # Bulletin Name
Aug 26, 2013 5101 Fuel Enforcement Provisions [Adobe Reader- 190.07 kb]
Apr 01, 2013 5097 Fees for Permits and Services [Adobe Reader- 149.59 kb]
Mar 17, 2014 5084 Prescribed Interest Rates for International Fuel Tax Agreement (IFTA) Program [Adobe Reader- 232.56 kb]
Feb 18, 2013 5083 Historical Prescribed Interest Rates for International Fuel Tax Agreement (IFTA) [Adobe Reader- 201.11 kb]
Jun 02, 2008 5069 Records Retention [Adobe Reader- 150.31 kb]
Apr 01, 2013 5034 Notice to IFTA Registrants - International Fuel Tax Agreement (IFTA) and Revenue [Adobe Reader- 150.01 kb]

IFTA

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Indian Fuel Tax Exemption Program - Retailers

Permit Application

Bulletins

 
Date Bulletin # Bulletin Name
May 21, 2013 5042 Registered Retailers Under NSIFTE [Adobe Reader- 204.15 kb]

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Indian Fuel Tax Exemption Program - Consumers

Information on Program

Program Applications

Bulletins

Date Bulletin # Bulletin Name
May 21, 2013 5043 Status Indians & NSIFTE [Adobe Reader- 196.24 kb]

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Marine Fuel

Bulletins

Date Bulletin # Bulletin Name
Aug 30, 2012 5044 Tax Commission Fuel Tax Consumers Marine Fuel Bulletins 5044 [Adobe Reader- 188.80 kb]

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Aviation Fuel

Bulletins

Date Bulletin # Bulletin Name
Dec 15, 2011 5093 Historical Fuel Tax Rates [Adobe Reader- 139.00 kb]

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Fuel Tax Exemptions

Information

Applications

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Fuel Tax Refunds

Information

Applications

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Self Assessment of Provincial Fuel Tax

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Letter of Authority

If you wish to authorize someone else to speak on your behalf concerning an application, you can fill out the section on the application authorizing a representative or you can submit a Letter of Authority form to authorize a representative.

Letter of Authority Form

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Consumer Bulletins

Date Bulletin # Bulletin Name
Nov 24, 2010 5074 Community Transportation Assistance Program and Provincial Tax on Gasoline, Diesel Oil and Propane [Adobe Reader- 154.22 kb]
Nov 12, 2008 5073 Volunteer Fire Departments and Provincial Tax on Gasoline, Diesel Oil and Propane [Adobe Reader- 116.07 kb]
Aug 30, 2012 5044 Commercial Shipping, Commercial Fishing, Pleasure Boats, Boats Used for Commercial Purposes and the Gasoline and Diesel Oil Tax [Adobe Reader- 188.80 kb]
Dec 06, 2001 5021 Regulation 22(2)(j)(ii), 23(1)(j)(ii) Pursuant to the Revenue Act Harvesting Forest Products for Sale [Adobe Reader- 111.56 kb]

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Consumer Guides

Date Guide # Guide Name
Oct 20, 2011 2012 Purchases of Gasoline, Diesel Oil and Propane By Well Drillers [Adobe Reader- 188.36 kb]
Jul 31, 2008 2009 Fuel Tax Policy For Manufacturers [Adobe Reader- 203.56 kb]
Oct 26, 2011 2005 Purchase of Gasoline, Diesel Oil & Propane by Aquaculturist [Adobe Reader- 196.31 kb]
Oct 26, 2011 2004 Purchase of Gasoline & Diesel Oil by Commercial Manufacturers [Adobe Reader- 193.95 kb]
Oct 26, 2011 2003 Purchase of Gasoline & Diesel Oil by Commercial Loggers [Adobe Reader- 195.54 kb]
Oct 26, 2011 2002 Purchase of Gasoline & Diesel Oil by Commercial Farmers [Adobe Reader- 195.89 kb]
Oct 26, 2011 2001 Purchase of Gasoline & Diesel Oil by Commercial Fishers [Adobe Reader- 190.01 kb]

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Compliance Measures

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Fuel Tax Rebate on Bad Debts

Information

Application

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