Fuel tax information guide for interjurisdictional carriers based in Nova Scotia: tax guide 2013

Guidelines on fuel tax reporting and licensing rules under the International Fuel Tax Agreement (IFTA) for interjurisdictional carriers based in Nova Scotia.

This tax information guide outlines the International Fuel Tax Agreement (IFTA) program and how interjurisdictional carriers can meet fuel tax reporting obligations for interprovincial or interstate travel by submitting a single fuel tax return to Nova Scotia.

Information includes:

• eligibility requirements to register under IFTA
• licensing and decals
• applying for and renewing licences
• reporting procedures
• recordkeeping
• audits, assessments and appeals
• cancelling, revoking, suspending and reinstating a licence
• instructions for completing the IFTA quarterly fuel tax return