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

How to get a rebate on uncollectable accounts written off as bad debts for fuel agents (wholesalers) and retailers, and tobacco wholesalers and retailers.

This tax information bulletin provides details on the conditions you need to meet to get a tax rebate on uncollectable accounts written off as bad debts. The debt must be related to gasoline, diesel oil or tobacco products sold on credit, which then becomes uncollectable.

Information includes:

  • conditions that you need to meet to get the rebate
  • what happens if there’s a non-sufficient funds (NSF) cheque
  • exclusions from getting a rebate
  • how to calculate the rebate

Type:
  • Guide

Author: Provincial Tax Commission
Department: Service Nova Scotia