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.
- overview of the program
- 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
Author: Provincial Tax Commission
Department: Service Nova Scotia