Fuel tax enforcement provisions: tax bulletin 5101

Information on fuel tax enforcement provisions for fuel wholesalers and retailers, consumers and interjurisdictional carriers operating in Nova Scotia.

This tax information bulletin summarizes the fuel tax enforcement provisions.

Information includes:

  • power and authority of compliance officers to take fuel samples
  • fines for fuel offences by a wholesaler, retailer or consumer
  • provisions for suspension, cancellation, refusal to issue or refusal to renew licences, permits or registrations for fuel offences

  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia