Purchase of gasoline or diesel oil on reserve lands by individuals who have status under the Indian Act: tax bulletin 5043

How individuals who have status under the Indian Act can register in the Nova Scotia Indigenous Fuel Tax Exemption (NSIFTE) Program and buy tax-exempt gasoline and diesel oil on Nova Scotia reserve lands.

This tax information bulletin provides information on how to register in the Nova Scotia Indigenous Fuel Tax Exemption Program and buy tax-exempt gasoline and diesel oil on Nova Scotia reserve land.

Information includes:

• overview of the program
• eligibility
• how to register
• requirements for individuals who have status under the Indian Act to receive their exemption at the point of sale
• refund process for individuals who have status under the Indian Act and don’t qualify to receive their exemption at the point of sale
• base amount of tax-exempt fuel available to individuals who have status under the Indian Act and are registered in the program
• penalty for violating the rules of the program