Fuel Tax Program

Fuel Tax Refunds

Apply for a refund of fuel tax paid

Apply for a refund of the provincial fuel tax paid on the purchase of gasoline, diesel oil or propane.

Self Assessment of Provincial Fuel Tax

Report and pay fuel taxes on tax-exempt fuel used for taxable purposes

Report and pay taxes on tax-exempt fuel that you’re using for a taxable purpose and have not paid the proper fuel tax on.

Program Information

Fuel Tax Program: overview

How the Fuel Tax Program is administered, fuel tax rates and information for fuel wholesalers, retailers and consumers.

Marine Fuel

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.

Letter of Authority

Authorize a representative: fuel tax applications

Have someone represent you or speak on your behalf about your fuel tax application.

Fuel Wholesalers and Agents

Agent Agreement (Fuel Wholesaler) to wholesale gasoline, diesel oil and propane

Apply for an Agent Agreement (Fuel Wholesaler) to wholesale gasoline, diesel oil and propane.

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.

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.

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.

Changes to furnace oil retailer records: tax bulletin 5051

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

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.

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 Application: Bulk Vendor Permit

Bulk plants, bulk stations and terminals need a Bulk Vendor Permit to store gasoline or diesel oil in storage tanks.

Fuel tax enforcement provisions: tax bulletin 5101

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

Get a rebate on bad debts from fuel sales

Apply for a fuel tax rebate on bad debts from fuel sold on credit.

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.

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.

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

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

Tax-exempt sales statement for gasoline and diesel oil

Fuel wholesalers and retailers need to submit monthly tax-exempt sales statements to report the previous month’s tax-exempt fuel sales.

Vendor Permit to sell gasoline, diesel oil and propane at the retail level: Fuel Tax Application

Fuel retailers need a Vendor Permit to sell gasoline, diesel oil and propane.

Fuel Tax Rebate on Bad Debts

Get a rebate on bad debts from fuel sales

Apply for a fuel tax rebate on bad debts from fuel sold on credit.

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

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

Fuel Tax Exemptions

Fuel Tax Application: Consumer’s Exemption Permit

Apply for a Consumer’s Exemption Permit so you can buy marked fuel that is exempt from fuel tax.

Marine rate approval for reduced fuel tax

Apply for marine rate approval to buy gasoline or diesel oil at a reduced tax rate for use in a commercial ship, boat or vessel.

Fuel Retailers

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.

Changes to furnace oil retailer records: tax bulletin 5051

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

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.

Get a rebate on bad debts from fuel sales

Apply for a fuel tax rebate on bad debts from fuel sold on credit.

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.

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.

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

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

Tax-exempt sales statement for gasoline and diesel oil

Fuel wholesalers and retailers need to submit monthly tax-exempt sales statements to report the previous month’s tax-exempt fuel sales.

Vendor Permit to sell gasoline, diesel oil and propane at the retail level: Fuel Tax Application

Fuel retailers need a Vendor Permit to sell gasoline, diesel oil and propane.

Consumer Guides

Fuel tax exemptions and refunds for aquaculturists: tax guide 2005

Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.

Fuel tax exemptions and refunds for commercial farmers: tax guide 2002

Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.

Fuel tax exemptions and refunds for commercial fishers: tax guide 2001

Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.

Fuel tax exemptions and refunds for commercial loggers: tax guide 2003

Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.

Fuel tax exemptions and refunds for manufacturers: tax guide 2004

Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.

Fuel tax exemptions and refunds for well drillers: tax guide 2012

Covers eligibility for a fuel tax exemption or refund, what activities qualify and how to apply for a Consumer’s Exemption Permit or refund.

Fuel tax policy for manufacturers: tax guide 2009

Information for manufacturers on how fuel tax is applied to fuel used by a manufacturing operation.

Fuel tax refunds for eligible mining, quarry and pit operations: tax guide 2015

How fuel tax is refunded for fuel used by eligible mining, quarry and pit operations.

Consumer Bulletins

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.

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.

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.

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.

Compliance Measures

Fuel tax compliance measures

Measures used to enforce fuel tax legislation for fuel suppliers and tax-exempt fuel purchasers.