Tax Commission bulletins

Bulletins outline changes by the Tax Commission.

Tax information bulletins help consumers, the fuel industry and the tobacco industry understand legislation and changes to programs that affect them.

Documents

Revenue Act bulletins

New Driver’s Licence issuance process and the Nova Scotia Indian Fuel Tax Exemption Program: tax bulletin 5106

Changes to proof of identity requirements for status Indians and service station retailers located on a reserve who buy and sell tax-exempt fuel.

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Tobacco retailer with multiple stores moving tobacco products to new site: tax bulletin 5105

Information for tobacco retailers and wholesalers that sell tobacco at the retail level in Nova Scotia.

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Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5107

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

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Fees for permits and services provided by the Tax Commission: tax bulletin 5102

Information for fuel and tobacco retailers and wholesalers, some groups of fuel consumers and interjurisdictional carriers.

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Fuel tax enforcement provisions: tax bulletin 5101

Information for fuel wholesalers and retailers, consumers and interjurisdictional carriers operating in Nova Scotia.

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Tobacco tax enforcement provisions: tax bulletin 5100

Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.

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Recordkeeping requirements for wholesale tobacco vendors: tax bulletin 5099

Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.

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Reporting requirements for tax-exempt marked fuel sales: tax bulletin 5096

Information for fuel wholesalers and retailers that sell tax-exempt marked fuel to consumers with a Consumer’s Exemption Permit.

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Tobacco marking requirements for retailers: tax bulletin 5094

Covers new marking requirements for tobacco products sold in the tax paid-market and the date when the new stamp is mandatory.

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Tobacco markings notice for manufacturers, wholesalers, importers and tear tape manufacturers: tax bulletin 5092

Covers where to order the new Nova Scotia stamp, recordkeeping requirements and penalties.

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Alternative methods for fuel and tobacco wholesalers filing tax returns and making payments during postal strike: tax bulletin 5091

Covers due date for filing tax returns and making payments, as well as contact information for submitting returns and payments.

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Permit fees and expiry dates for tobacco wholesalers and retailers: tax bulletin 5090

Covers the fees and renewal periods for the Tobacco Retail Vendor’s Permit and the Tobacco Wholesale Vendor’s Permit.

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Tax rate change on private purchases of motor vehicles and other designated tangible personal property: tax bulletin 5088

Information for private purchasers of motor vehicles and other designated tangible personal property, like boats and aircraft.

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Quarterly interest rates for the International Fuel Tax Agreement (IFTA) Program: tax bulletin 5084

Information for interjurisdictional carriers licensed in Nova Scotia under the IFTA Program.

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Fuel tax refund through the Community Transportation Assistance Program: tax bulletin 5074

Information on fuel tax refunds for organizations approved under the Community Transportation Assistance Program.

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Fuel tax refund for volunteer fire departments: tax bulletin 5073

Covers documents needed for application, minimum claim amount or time period, and time limit for filing a fuel tax refund application.

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Record retention requirements for the International Fuel Tax Agreement: tax bulletin 5069

Information for interjurisdictional carriers licensed in Nova Scotia under the International Fuel Tax Agreement (IFTA).

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Sale of tobacco to status Indians by designated retail tobacco vendors on reserves: tax bulletin 5066

Covers the types of tobacco products that vendors can sell to status Indians on reserves and the type of stamp the tobacco products need.

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Nova Scotia sales tax rebate on vehicle purchase for individuals who have lost the use of both legs: tax bulletin 5058

Covers amount of maximum rebate, eligibility requirements and documents needed to support the rebate application.

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Tobacco tax calculation for cigars: tax bulletin 5055

Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.

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Changes to furnace oil retailer records: tax bulletin 5051

Covers changes to the information and accounting records that furnace oil retailers need to keep.

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Changes to fuel agent and fuel vendor records and prohibitions: tax bulletin 5049

Information for fuel agents (wholesalers) and retailers on changes to records and prohibitions.

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Fuel tax on gasoline and diesel oil purchased for use in boats, vessels and ships: tax bulletin 5044

Information for fuel agents, retailers and consumers on tax rates for gasoline and diesel used in boats, vessels and ships.

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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.

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

Information for service stations on First Nation reserves that provide fuel tax exemptions.

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Provincial taxation of propane used to power an internal combustion engine: tax bulletin 5037

Provincial taxation information for propane wholesalers and retailers on propane sold to power an internal combustion engine.

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Compliance with the International Fuel Tax Agreement (IFTA): tax bulletin 5034

Information for interjurisdictional carriers who operate in Nova Scotia on how to comply with IFTA.

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Limit on quantities of tobacco products retail vendors can sell to consumers and how much tobacco a consumer can possess: tax bulletin 5033

Covers the limit on buying and selling cigarettes, cartons of cigarettes, fine-cut tobacco and other tobacco products.

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Dye specifications for tax-exempt gasoline and diesel oil: tax bulletin 5032

Information for fuel agents (wholesalers) on the dye specifications for marking tax-exempt gasoline and diesel oil.

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Tobacco retailer requirements: tax bulletin 5029

Covers the quantity of tobacco products that consumers can buy, permit requirements and consequences for not complying.

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Allowance for unaccountable product losses by fuel agent (wholesaler): tax bulletin 5027

Covers the allowance amount, the products included in the allowance calculation and how to calculate the allowance.

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Tax rebate for uncollectable fuel, tobacco and vaping products accounts written off as bad debts: tax bulletin 5022

Information for fuel agents (wholesalers) and retailers, and tobacco and vaping products wholesalers and retailers that have uncollectable accounts written off as bad debt.

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Fuel tax exemption or refund when harvesting forest products: tax bulletin 5021

Information for forestry and silviculture companies on changes to fuel tax exemptions and refunds.

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Tobacco wholesaler bookkeeping requirements and consequences of noncompliance: tax bulletin 5028

Information for tobacco wholesalers on bookkeeping requirements and the consequences for not doing so.

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Sales Tax Act bulletins

Rebate for commercial electricity customers under the Your Energy Rebate Program: tax bulletin 5081

Covers what you can claim the rebate on, the time period for applying for the rebate and how to calculate the rebate.

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Requirement for residential energy suppliers to deduct provincial portion of HST on bad debts: tax bulletin 5065

Information for suppliers registered under the Your Energy Rebate Program on requirement to deduct provincial portion of HST on bad debts.

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Eligibility status of customers for Your Energy Rebate Program: tax bulletin 5063

Information for residential energy suppliers registered under the Your Energy Rebate Program on verifying customer eligibility.

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Rebate on vehicle purchase for individuals who have lost the use of both legs: tax bulletin 5057

Covers the amount of maximum rebate, eligibility requirements and the documents needed to support the application.

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Computer rebate for individuals with a disability: tax bulletin 5056

Covers amount of maximum rebate, the documents needed to support the application and how the rebate is calculated.

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Provincial rebate on motor vehicles or heavy equipment purchased by fire departments: tax bulletin 5012

Information for municipal or volunteer fire departments purchasing motor vehicles or heavy equipment to be used for firefighting.

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Related information