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