New driver licence issuance process and the Nova Scotia Indigenous Fuel Tax Exemption Program: tax bulletin 5106

Changes to proof of identity requirements for individuals who have status under the Indian Act and buy tax-exempt fuel from retail service stations on a reserve.

This tax information bulletin outlines changes to proof of identity requirements for individuals who have status under the Indian Act and buy tax-exempt fuel on First Nation reserves from retail service stations registered in the Nova Scotia Indigenous Fuel Tax Exemption (NSIFTE) Program. Changes support the new driver licence issuance process.

Information includes:

• new proof of identity requirements
• how retailers confirm proof of identity to sell tax-exempt fuel to individuals who have status under the Indian Act
• how individuals who have status under the Indian Act can buy tax-exempt fuel with the new proof of identity requirements