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Service Nova Scotia - Provincial Tax Commission

Marine Tax Rate: Letter of Authority

Who Needs This Letter of Authority?
Anyone who wants to buy gasoline or diesel oil at a reduced rate of tax for use in a ship, boat or vessel operated solely for commercial purposes (for example, charter boat, tug/barge, marine work boat, boats used for diving or salvage purposes).
Issuing Department / Agency:
Service Nova Scotia
Where can you get this Letter of Authority 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
Business Registration Unit
Maritime Centre, 9th floor
1505 Barrington Street
Halifax, NS B3J 3K5
Write: Service Nova Scotia
Business Registration Unit
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. 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.

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 Letter of Authority 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.

Related Requirements:
The business must be in compliance with the NS Registry of Joint Stock Companies.
Additional Information:
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17

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