Money, tax and benefits
Interjurisdictional carriers that no longer maintain pro-rated plates or stop operating their business outside Nova Scotia need to use the International Fuel Tax Agreement (IFTA) Request to Cancel Licence Form to cancel their IFTA Licence.
Interjurisdictional carriers registered in Nova Scotia need to complete a change form any time their carrier information changes.
Bulk vendors (residential energy suppliers) can check customers’ eligibility for the Your Energy Rebate Program.
Measures used to enforce fuel tax legislation for fuel suppliers and tax-exempt fuel purchasers.
Information for interjurisdictional carriers on how to find IFTA tax rates by jurisdiction.
Apply for a set of International Fuel Tax Agreement decals for each registered vehicle.
Interjurisdictional carriers registered in Nova Scotia need to submit the IFTA Quarterly Tax Report.
Pay for an International Fuel Tax Agreement Licence, decals and other fees.
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 taxes on tax-exempt fuel that you’re using for a taxable purpose and have not paid the proper fuel tax on.
A carrier needs a Single Trip Permit to enter Nova Scotia and operate a qualified vehicle not registered under IFTA.
Fuel wholesalers and retailers need to submit monthly tax-exempt sales statements to report the previous month’s tax-exempt fuel sales.
Measures used to enforce tobacco tax legislation for tobacco retailers and wholesalers.
Apply for a fuel tax exemption increase to buy more than 400 litres of fuel tax-free per month on a reserve as an individual who has status under the Indian Act.
Apply for a Consumer’s Exemption Permit so you can buy marked fuel that is exempt from fuel tax.
Get a tax exemption when registering a used vehicle you received as a gift from an immediate family member.
Get a tax exemption when registering a used vehicle you received as the beneficiary of an estate.
Get your used vehicle appraised during a private sale if you don’t agree with the Canadian Red Book average wholesale value.
Register for the Nova Scotia Indian Fuel Tax Exemption (NSIFTE) Program to buy fuel exempt from provincial fuel tax at registered service stations on reserves.
Information for individuals who have status under the Indian Act and want to increase the base fuel tax exemption under the Nova Scotia Indian Fuel Tax Exemption (NSIFTE) Program.
What you need to know about paying tax on a vehicle you buy privately.
How gasoline and diesel prices are regulated in Nova Scotia.
Infographic showing how gasoline prices in Nova Scotia are affected by world events, the New York stock exchange and the exchange rate.
Fuel retailers and wholesalers need to report promotions to register gasoline and diesel discounts.
Gasoline and diesel retailers can opt out of regulations on wholesale pricing and retail mark-ups on fuel.
Wholesalers of petroleum products need to pay a recovery fee of $0.0009 on every dollar of gasoline and diesel fuel they sell.
Rebates and refunds
Apply for a rebate of up to $3,000 on the purchase of a newly-built home.
The Heating Assistance Rebate Program helps low-income Nova Scotians with the cost of home heating.
Property Tax Rebate for Seniors helps low-income seniors with the cost of municipal residential property taxes.
Apply for a refund of the provincial fuel tax paid on the purchase of gasoline, diesel oil or propane.
Apply for a fuel tax refund on fuel bought on a reserve. Only Individuals who have status under the Indian Act can get the refund.
Apply for a tax rebate of up to $375 to modify a computer for use by a person with disabilities.
Apply for a tax rebate of up to $3,750 on the purchase of a motor vehicle for someone who has lost the complete use of their legs.
Apply for a tax rebate on a vehicle or heavy equipment bought directly by a volunteer fire department to be used for firefighting.
Apply for a tax rebate on a vehicle or heavy equipment bought for a municipal or volunteer fire department through a municipality.
Apply for a tax rebate on building materials (not labour), to fix the outside of a heritage property.
Apply for a rebate of the NSST on a vehicle bought by a registered charitable organization.
Apply for a NSST rebate of up to $3,750 on the purchase of a motor vehicle for someone who has lost the complete use of their legs.
Apply for a rebate of the NSST on the purchase of a motor vehicle or designated personal property you permanently take out of Nova Scotia within 30 days of the purchase.
HST registrants can apply for a rebate of the NSST paid on the private purchase of a vehicle used for a business activity.
Apply for a refund of NSST paid by mistake on the purchase of a vehicle like a car, truck or trailer.
After you’ve applied for a rebate through the Heating Assistance Rebate Program, you can check your application status.
Apply for a fuel tax rebate on bad debts from fuel sold on credit.
Apply for a refund of the provincial portion of the HST paid by mistake when registering a motor vehicle.
Apply for a tax refund on tobacco products lost due to theft.
Landlord Declaration Form is part of the Heating Assistance Rebate Program application process if you rent and pay for your own electric heat.
Apply for a rebate on home energy products for your residential property if the rebate was not deducted from the bill.
Apply for a rebate on home energy products or commercial electricity costs for your partly residential condominium property.
Apply for a rebate on home energy products or commercial electricity if you’re a landlord or occupant of a partly residential property and the rebate was not deducted from the bill.
Apply to get reimbursed for tax rebates you issued customers as an electric utility through the Your Energy Rebate Program.
Apply to get reimbursed for the point-of-sale tax rebates you issued customers as a utility supplier through the Your Energy Rebate Program.
Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.
Independent assessment of the credit worthiness of the Province of Nova Scotia from 3 major global credit rating agencies.
Nova Scotia’s political overview, economic outlook, budget, and debt management and borrowing program.
List of outstanding debenture debt for the Province of Nova Scotia as of 31 March 2020.
Regulatory report filed annually with the US Securities and Exchange Commission as a requirement to issue securities within the US capital markets.
Tax information bulletins (Sales Tax Act )
Covers amount of maximum rebate, the documents needed to support the application and how the rebate is calculated.
Information for residential energy suppliers registered under the Your Energy Rebate Program on verifying customer eligibility.
Information for municipal or volunteer fire departments purchasing motor vehicles or heavy equipment to be used for firefighting.
Covers what you can claim the rebate on, the time period for applying for the rebate and how to calculate the rebate.
Covers the amount of maximum rebate, eligibility requirements and the documents needed to support the application.
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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