Fuel Tax Program

Program overview

Fuel Tax Program: overview

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

Permits

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 Application: Consumer’s Exemption Permit

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

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.

Rebates and 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.

Get a rebate on bad debts from fuel sales

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

Supporting forms

Add or remove a vessel from your Consumer's Exemption Permit

Commercial fishing vessels need to use the Fuel Tax - Consumer’s Exemption Permit Vessel Update Form to add or remove a vessel from their Consumer’s Exemption Permit.

Fuel Wholesaler Agreement to wholesale gasoline, diesel oil and propane

Apply for a Fuel Wholesaler Agreement to wholesale gasoline, diesel oil and propane.

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.

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.

Tax-exempt sales statement for gasoline and diesel oil: retailers

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

Tax-exempt sales statement for gasoline and diesel oil: wholesalers

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

Tax information bulletins

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.

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 wholesaler and fuel vendor records and prohibitions: tax bulletin 5049

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

Changes to fuel wholesaler reporting and how fuel retailers can buy fuel: tax bulletin 5115

Information for fuel wholesalers on changes to how they need to report fuel inventories. And information for fuel retailers on the requirement that they purchase fuel from wholesalers.

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 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 enforcement provisions: tax bulletin 5101

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

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 wholesalers, 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.

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.

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.

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.

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.

Tax information 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.

Letter of Authority

Authorize a representative: fuel tax applications

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

Compliance

Fuel tax compliance measures

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