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 (NSIFTE) 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 individuals who have status under the Indian Act to register in the program
• application process for service stations to join the program
• refund process for individuals who have status under the Indian Act and don’t have a Nova Scotia Driver’s Licence
• process for retailers to sell tax-exempt fuel to individuals who have status under the Indian Act
• how retailers get reimbursed for fuel tax on tax-exempt fuel sales to individuals who have status under the Indian Act
• base amount of tax-exempt fuel available under the program to an individual who has status under the Indian Act
• penalty for violating the rules of the program