Requirements for providing fuel tax exemptions under the Nova Scotia Indian Fuel Tax Exemption Program: tax bulletin 5042

Business requirements for service stations on First Nation reserves that provide fuel tax exemptions under the Nova Scotia Indian Fuel Tax Exemption Program.

This tax information bulletin provides information on the business requirements for service stations that provide fuel tax exemptions under the Nova Scotia Indian Fuel Tax Exemption Program.

Information includes:

  • overview of the program
  • eligibility requirements
  • application process for status Indians to join the program
  • application process for service stations to join the program
  • refund process for status Indians who do not hold a Nova Scotia Driver’s Licence
  • process for retailers to sell tax-exempt fuel to status Indians
  • how retailers get reimbursed for fuel tax on tax-exempt fuel sales to status Indians
  • base amount of tax-exempt fuel available under the program to a status Indian
  • penalty for violating the rules of the program

Type:
  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia