Compliance with the International Fuel Tax Agreement (IFTA): tax bulletin 5034

Compliance requirements for interjurisdictional carriers licensed or not licensed under International Fuel Tax Agreement (IFTA) and operating in Nova Scotia.

This tax information bulletin provides information for interjurisdictional carriers licensed or not licensed under IFTA and operating in Nova Scotia.

Information includes:

• interest rate that applies to liabilities incurred under IFTA
• criteria for issuing, cancelling and suspending IFTA licences
• duration of IFTA licences
• requirement of a single trip fuel permit for carriers that don’t have an IFTA licence
• fee for an IFTA licence and IFTA decal
• authority for the Government of Nova Scotia to recoup costs incurred when examining records of an IFTA licensee located outside of Nova Scotia