Apply for a refund of fuel tax paid

Apply for a refund of the provincial fuel tax paid on the purchase of gasoline, diesel oil or propane. You need to apply within 15 months of the fuel purchase. If you purchased fuel for mining, quarry or pit operations during the 15-month period starting 01 April 1 2017, you can apply until 31 December 31 2018.

Use the Fuel Tax – Gasoline, Diesel Oil or Propane Refund Application Form to apply for a refund of the provincial fuel tax paid on fuel purchases.

The application for refund covers fuel purchases made during a period of 12 months or when the claimable amount is more than $100.

Eligibility

Organizations and activities that may qualify for a fuel tax refund include:

  • city, town, municipality, service commission or corporation operated as a public work - fuel used in vehicles and equipment owned or leased by a city, town, municipality, or service commission or corporation operated as a public work (like Halifax Water)
  • driver’s education programs operated by a school board - fuel used in vehicles used only for the purpose of teaching students
  • ambassadors, consuls or representatives of foreign states who have diplomatic status - fuel used in vehicles operated by ambassadors, consuls or representatives of foreign states who have diplomatic status
  • visiting armed services - fuel used in vehicles, aircraft and vessels of visiting armed services
  • fire trucks and equipment used only for firefighting - fuel used in vehicles and equipment used only for firefighting
  • fire trucks and equipment used only for firefighting at industrial sites - fuel used in fire fighting vehicles and equipment operated by some industrial sites (like an oil refinery, paper mill or saw mill)
  • fishing vessels - fuel used in commercial fishing vessels for the purpose of fishing or harvesting marine plants (see tax guide 2001 for additional information and requirements) and fuel used in machinery and equipment for commercial aquaculture operations (see tax guide 2005 for additional information and requirements)
  • well drilling for the supply of water - fuel used in well drilling equipment used to drill water wells (refund is for fuel used by the equipment only, not the motor vehicles used to transport the well drilling equipment)
  • commercial ferries - fuel used in commercial ferries operating on a regularly scheduled route
  • railway locomotive - fuel used in locomotives for commercial operations or on industrial sites
  • school board - fuel used in vehicles and equipment owned by a school board or leased by a school board
  • volunteer fire department - fuel used in vehicles and equipment owned or leased by a volunteer fire department
  • Community Transportation Assistance Program - fuel used in vehicles and equipment operated by an organization funded under the Community Transportation Assistance Program
  • commercial farming operation - fuel used in machinery and equipment for a commercial farming operation by a farmer (see tax guide 2002 for additional information and requirements)
  • commercial forestry operation - fuel used in machinery and equipment for a commercial forestry operation (see tax guide 2003 for additional information and requirements)
  • manufacturing or producing goods for sale - fuel used in machinery and equipment used to manufacture or produce goods for sale, not for use by the manufacturer - see tax guide 2004 and tax guide 2009 for additional information and requirements)
  • producing electricity to use by a manufacturing operation - fuel used in machinery equipment that develop electricity to power machinery and equipment for manufacturing or producing goods for sale
  • mining, quarry or pit operation - fuel used in machinery and apparatus for an eligible mining, quarry or pit operation (see tax guide 2015 for additional information, requirements and deadlines)

You need to apply for the refund within 15 months of buying the gasoline, propane or diesel oil.

Mining, quarry or pit operations that bought and used gasoline, propane or diesel oil during the 15-month period starting 01 April 2017 can apply until 31 December 2018 (or a later date as permitted by the Revenue Act Regulations).

How to apply

  1. Complete the refund application.
  2. Check the application for details on all required supporting documents.
  3. Send your completed application and supporting documents by mail. Or visit the Business Registration Unit.

How long it takes

It should take 3 to 6 weeks to get the refund. It can take longer if more information is needed or if your application hasn’t been filled in correctly.

Cost

There is no cost to apply for the refund.

Before you start

Make sure you have:

  • tax rate for the type of fuel you bought
  • description of vehicles or equipment using the fuel (type of vehicle or equipment, brand or model, fuel type, engine type, number of cylinders or horsepower)
  • litres used by vehicles or equipment
  • fuel invoices

Application form