Fuel Tax Program: overview

How the Fuel Tax Program is administered, fuel tax rates and information for fuel wholesalers, retailers and consumers.

This document provides details on the Fuel Tax Program.

Information includes:

  • how the Fuel Tax Program is administered
  • fuel tax rates
  • how tax is collected
  • monthly reporting requirements
  • refunds
  • how interest, penalties and any unpaid tax is calculated
  • indigenous fuel tax exemptions
  • who needs to complete a self-assessment
  • how to authorize a representative to speak on your behalf
  • interjurisdictional carriers

  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia