Revenue Act bulletins
Retailer reporting requirements for tax-exempt marked fuel sales: tax bulletin 5114
Information for fuel retailers that sell tax-exempt marked fuel to consumers with a Consumer’s Exemption Permit.
Wholesaler reporting requirements for tax-exempt marked fuel sales: tax bulletin 5113
Information for fuel wholesalers that sell tax-exempt marked fuel to consumers with a Consumer’s Exemption Permit.
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.
New driver licence issuance process and the Nova Scotia Indigenous Fuel Tax Exemption Program: tax bulletin 5106
Changes to proof of identity requirements for individuals who have status under the Indian Act and buy tax-exempt fuel from retail service stations on a reserve.
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.
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.
Fuel tax enforcement provisions: tax bulletin 5101
Information for fuel wholesalers and retailers, consumers and interjurisdictional carriers operating in Nova Scotia.
Tobacco tax enforcement provisions: tax bulletin 5100
Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.
Recordkeeping requirements for wholesale tobacco vendors: tax bulletin 5099
Covers reporting requirements, recordkeeping and providing records outside of Nova Scotia.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
Sale of tobacco by designated retail tobacco vendors on reserves to individuals who have status under the Indian Act: tax bulletin 5066
Covers the type of stamp the tobacco products need and the types of tobacco products that vendors can sell on reserves to individuals who have status under the Indian Act.
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.
Tobacco tax calculation for cigars: tax bulletin 5055
Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.
Changes to furnace oil retailer records: tax bulletin 5051
Covers changes to the information and accounting records that furnace oil retailers need to keep.
Changes to fuel wholesaler and fuel vendor records and prohibitions: tax bulletin 5049
Information for fuel wholesalers and retailers on changes to records and prohibitions.
Fuel tax on gasoline and diesel oil purchased for use in boats, vessels and ships: tax bulletin 5044
Information for fuel wholesalers, retailers and consumers on tax rates for gasoline and diesel used in boats, vessels and ships.
Purchase of gasoline or diesel oil on reserve lands by individuals who have status under the Indian Act: tax bulletin 5043
Covers how to register under the Nova Scotia Indigenous Fuel Tax Exemption (NSIFTE) Program and buy tax-exempt fuel.
Requirements for providing fuel tax exemptions under the Nova Scotia Indigenous Fuel Tax Exemption Program: tax bulletin 5042
Information for service stations on First Nation reserves that provide fuel tax exemptions.
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.
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.
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.
Dye specifications for tax-exempt gasoline and diesel oil: tax bulletin 5032
Information for fuel wholesalers on the dye specifications for marking tax-exempt gasoline and diesel oil.
Tobacco retailer requirements: tax bulletin 5029
Covers the quantity of tobacco products that consumers can buy, permit requirements and consequences for not complying.
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.
Allowance for unaccountable product losses by fuel wholesaler: tax bulletin 5027
Covers the allowance amount, the products included in the allowance calculation and how to calculate the allowance.
Tax rebate for uncollectable fuel, tobacco and vaping products accounts written off as bad debts: tax bulletin 5022
Information for fuel wholesalers and retailers, and tobacco and vaping products wholesalers and retailers that have uncollectable accounts written off as bad debt.
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.
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.
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.
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.
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.
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.
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.
