Program overview
How the Fuel Tax Program is administered, fuel tax rates and information for fuel wholesalers, retailers and consumers.
Permits
Bulk plants, bulk stations and terminals need a Bulk Vendor Permit to store gasoline or diesel oil in storage tanks.
Apply for a Consumer’s Exemption Permit so you can buy marked fuel that is exempt from fuel tax.
Fuel retailers need a Vendor Permit to sell gasoline, diesel oil and propane.
Rebates and refunds
Apply for a refund of the provincial fuel tax paid on the purchase of gasoline, diesel oil or propane.
Apply for a fuel tax rebate on bad debts from fuel sold on credit.
Supporting forms
Commercial fishing vessels need to use the Fuel Tax - Consumer’s Exemption Permit Vessel Update Form to add or remove a vessel from their Consumer’s Exemption Permit.
Apply for a Fuel Wholesaler Agreement to wholesale gasoline, diesel oil and propane.
Apply for marine rate approval to buy gasoline or diesel oil at a reduced tax rate for use in a commercial ship, boat or vessel.
Report and pay taxes on tax-exempt fuel that you’re using for a taxable purpose and have not paid the proper fuel tax on.
Fuel retailers need to submit monthly tax-exempt sales statements to report the previous month’s tax-exempt fuel sales.
Fuel wholesalers need to submit monthly tax-exempt sales statements to report the previous month’s tax-exempt fuel sales.
Tax information bulletins
Covers the allowance amount, the products included in the allowance calculation and how to calculate the allowance.
Covers due date for filing tax returns and making payments, as well as contact information for submitting returns and payments.
Information for fuel wholesalers and retailers on changes to records and prohibitions.
Information for fuel wholesalers on changes to how they need to report fuel inventories. And information for fuel retailers on the requirement that they purchase fuel from wholesalers.
Covers changes to the information and accounting records that furnace oil retailers need to keep.
Information for fuel wholesalers on the dye specifications for marking tax-exempt gasoline and diesel oil.
Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.
Information for fuel wholesalers and retailers, consumers and interjurisdictional carriers operating in Nova Scotia.
Information for forestry and silviculture companies on changes to fuel tax exemptions and refunds.
Information for fuel wholesalers, retailers and consumers on tax rates for gasoline and diesel used in boats, vessels and ships.
Covers documents needed for application, minimum claim amount or time period, and time limit for filing a fuel tax refund application.
Information on fuel tax refunds for organizations approved under the Community Transportation Assistance Program.
Provincial taxation information for propane wholesalers and retailers on propane sold to power an internal combustion engine.
Information for fuel wholesalers and retailers that sell tax-exempt marked fuel to consumers with a Consumer’s Exemption Permit.
Information for fuel retailers that sell tax-exempt marked fuel to consumers with a Consumer’s Exemption Permit.
Information for fuel wholesalers and retailers, and tobacco and vaping products wholesalers and retailers that have uncollectable accounts written off as bad debt.
Information for fuel wholesalers that sell tax-exempt marked fuel to consumers with a Consumer’s Exemption Permit.
Tax information guides
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.
Information for manufacturers on how fuel tax is applied to fuel used by a manufacturing operation.
How fuel tax is refunded for fuel used by eligible mining, quarry and pit operations.
Letter of Authority
Have someone represent you or speak on your behalf about your fuel tax application.
Compliance
Measures used to enforce fuel tax legislation for fuel suppliers and tax-exempt fuel purchasers.
