Purchase of gasoline or diesel oil by status Indians on reserve lands: tax bulletin 5043

How qualifying status Indians can register under the Nova Scotia Indian Fuel Tax (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 under the NSIFTE 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 a status Indian to receive their exemption at the point of sale
  • refund process for status Indians who do not qualify to receive their exemption at the point of sale
  • base amount of tax-exempt fuel available to status Indians registered under the program
  • penalty for violating the rules of the program

Type:
  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia