Money, tax and benefits

Tax information bulletins (Revenue Act )

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.

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.

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 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 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.

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.

New Driver’s Licence issuance process and the Nova Scotia Indian Fuel Tax Exemption Program: tax bulletin 5106

Changes to proof of identity requirements for status Indians and service station retailers located on a reserve who buy and sell tax-exempt fuel.

Notice to tobacco wholesalers and retailers of tobacco tax increase: tax bulletin 5104

Covers increased tobacco tax rates and self-assessments on tobacco inventory to calculate additional tobacco tax.

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.

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.

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.

Purchase of gasoline or diesel oil by status Indians on reserve lands: tax bulletin 5043

How qualifying status Indians can register under the Nova Scotia Indian Fuel Tax (NSIFTE) Program and buy tax-exempt gasoline and diesel oil on Nova Scotia reserve lands.

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.

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).

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.

Requirements for providing fuel tax exemptions under the Nova Scotia Indian Fuel Tax Exemption Program: tax bulletin 5042

Information for service stations on First Nation reserves that provide fuel tax exemptions.

Sale of tobacco to status Indians by designated retail tobacco vendors on reserves: tax bulletin 5066

Covers the types of tobacco products that vendors can sell to status Indians on reserves and the type of stamp the tobacco products need.

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.

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.

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.

Tobacco retailer requirements: tax bulletin 5029

Covers the quantity of tobacco products that consumers can buy, permit requirements and consequences for not complying.

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.

Tobacco tax calculation for cigars: tax bulletin 5055

Information for tobacco manufacturers and wholesalers on changes to the tobacco tax rate for cigars.

Tobacco tax enforcement provisions: tax bulletin 5100

Information for tobacco retailers and wholesalers on tobacco tax enforcement provisions.

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.

Rebates and refunds

Apply for a First-time Home Buyers’ Rebate on a newly-built home

Apply for a rebate of up to $3,000 on the purchase of a newly-built home.

Apply for a heating assistance rebate: Heating Assistance Rebate Program

The Heating Assistance Rebate Program provides rebates to help low-income Nova Scotians with the cost of home heating.

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.

Apply for a refund of fuel tax paid on reserves

Apply for a fuel tax refund on fuel bought on a reserve. Only status Indians can get this refund.

Apply for HST rebate on a computer for a person with disabilities

Apply for a tax rebate of up to $375 to modify a computer for use by a person with disabilities.

Apply for HST rebate on a vehicle for a person without the complete use of their legs

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 HST rebate on a vehicle or heavy equipment bought by a volunteer fire department

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 HST rebate on a vehicle or heavy equipment bought for a fire department through a municipality

Apply for a tax rebate on a vehicle or heavy equipment bought for a municipal or volunteer fire department through a municipality.

Apply for HST rebate on materials to fix the exterior of a heritage property

Apply for a tax rebate on building materials (not labour), to fix the outside of a heritage property.

Apply for Nova Scotia Sales Tax (NSST) rebate on a vehicle bought by a registered charitable organization

Apply for a rebate of the NSST on a vehicle bought by a registered charitable organization.

Apply for Nova Scotia Sales Tax (NSST) rebate on a vehicle for a person without the complete use of their legs

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 Nova Scotia Sales Tax (NSST) rebate on the private purchase of a vehicle or designated personal property permanently removed from Nova Scotia within 30 days of purchase

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.

Apply for Nova Scotia Sales Tax (NSST) rebate on the private purchase of a vehicle used for business activity

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 Nova Scotia Sales Tax (NSST) refund on tax paid by mistake on a vehicle purchase

Apply for a refund of NSST paid by mistake on the purchase of a vehicle like a car, truck or trailer.

Authorize a representative: First-time Home Buyers’ Rebate application

Have someone represent you or speak on your behalf about your First-time Home Buyers’ Rebate application.

Authorize a representative: HST rebate or refund applications

Have someone represent you or speak on your behalf about your HST rebate or refund application.

Authorize a representative: Nova Scotia Sales Tax (NSST) rebate or refund applications

Have someone represent you or speak on your behalf about your NSST rebate or refund application.

Authorize a representative: tobacco tax licence, refund or rebate applications

Have someone represent you or speak on your behalf about your tobacco tax licence, refund or rebate application.

Authorize a representative: Your Energy Rebate Program applications

Have someone represent you or speak on your behalf about the Your Energy Rebate Program application.

Check the status of your heating assistance rebate application: Heating Assistance Rebate Program

After you’ve applied for a rebate through the Heating Assistance Rebate Program, you can check your application status.

Construction Costs Worksheet: First-time Home Buyers’ Rebate

Construction Costs Worksheet is part of the First-time Home Buyers’ Rebate application process if you owned the land before construction started.

Declaration of Family Relations Form: First-time Home Buyers’ Rebate

Declaration of Family Relations Form is part of the First-time Home Buyers’ Rebate application process if a relative will live in the house.

Firewood Declaration Form: Heating Assistance Rebate Program

Firewood Declaration Form is part of the Heating Assistance Rebate Program application process if you grow and cut your own wood to heat your home.

First-time Home Buyers Rebate Program: overview

Eligibility, rebate application process and required supporting documents.

Fuel Tax Program: overview

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

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.

Get a rebate on bad debts from fuel sales

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

Get a refund of tax paid by mistake when registering a vehicle

Apply for a refund of the provincial portion of the HST paid by mistake when registering a motor vehicle.

Get a tax refund on stolen tobacco products

Apply for a tax refund on tobacco products lost due to theft.

Heating Assistance Rebate Program fact sheet: Arabic

Arabic translation of the Heating Assistance Rebate Program fact sheet.

Heating Assistance Rebate Program fact sheet: Farsi

Farsi translation of the Heating Assistance Rebate Program fact sheet.

Heating Assistance Rebate Program fact sheet: French

French translation of the Heating Assistance Rebate Program fact sheet.

Heating Assistance Rebate Program fact sheet: Mandarin

Mandarin translation of the Heating Assistance Rebate Program fact sheet.

Heating Assistance Rebate Program fact sheet: Spanish

Spanish translation of the Heating Assistance Rebate Program fact sheet.

Heating Assistance Rebate Program fact sheet: translations

Translations of the Heating Assistance Rebate Program fact sheet in Arabic, Farsi, Mandarin, Spanish and French.

Landlord Declaration Form: Heating Assistance Rebate Program

Landlord Declaration Form is part of the Heating Assistance Rebate Program application process if you rent and pay for your own electric heat.

Nova Scotia Sales Tax (NSST) Program: overview

NSST tax rates, what private purchases require payment of NSST, exemptions, appraisals and authorizing someone to speak on your behalf.

Rebate equal to the provincial portion of HST paid on home energy products for your residential property

Apply for a rebate on home energy products for your residential property if the rebate was not deducted from the bill.

Rebate equal to the provincial portion of HST paid on home energy products or commercial electricity for your partly residential condominium property

Apply for a rebate on home energy products or commercial electricity costs for your partly residential condominium property.

Rebate equal to the provincial portion of the HST paid on home energy products or commercial electricity for a landlord or occupant of a partly residential 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.

Reimbursement for tax rebates issued by electric utilities: Your Energy Rebate Program

Apply to get reimbursed for tax rebates you issued customers as an electric utility through the Your Energy Rebate Program.

Reimbursement for tax rebates issued by utility suppliers: Your Energy Rebate Program

Apply to get reimbursed for tax rebates you issued customers as a utility supplier through the Your Energy Rebate Program.

Tobacco Tax Program: overview

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

Tobacco tax rebate for bad debts from sales of tobacco products made on credit

Apply for a rebate on the tobacco tax paid on bad debts from sales of tobacco products made on credit.

Wood Invoice Form: Heating Assistance Rebate Program

Firewood Invoice Form is part of the Heating Assistance Rebate Program application process if you use wood to heat your home but don’t have a receipt.

Your Energy Rebate Program: overview for bulk vendors

Information on how to register with the program, how to determine eligibility of customers, annual eligibility change list and bulk vendor reimbursement.

Your Energy Rebate Program: overview for consumers

Eligibility, how to apply for the rebate, and information specific to consumers, landlords and condominium corporations.

Personal Tax

Apply for fuel tax exemption increase if you’re a status Indian buying large amounts of fuel on a reserve

Apply for a fuel tax exemption increase to buy more than 400 litres of fuel tax-free per month on a reserve as a status Indian.

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.

Fuel tax exemption for status Indians of the Qalipu Mi’kmaq First Nations Band buying fuel on a reserve in Nova Scotia

Information on the Nova Scotia Indian Fuel Tax Exemption (NSIFTE) Program for status Indians of the Qalipu Mi’kmaq First Nation Band buying fuel on a reserve in Nova Scotia.

Get a tax exemption on a used vehicle given as a gift by an immediate family member

Get a tax exemption when registering a used vehicle you received as a gift from an immediate family member.

Get your used vehicle appraised for tax purposes during a private sale when the fair value is higher than the purchase price

Get your used vehicle appraised during a private sale if you don’t agree with the Canadian Red Book average wholesale value.

How Nova Scotia Sales Tax applies to private purchases and transfers of aircraft: tax guide 2008

Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of aircraft.

How Nova Scotia Sales Tax applies to private purchases and transfers of boats and vessels: tax guide 2007

Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of boats and vessels.

How Nova Scotia Sales Tax applies to private purchases and transfers of motor vehicles and designated tangible personal property: tax guide 2006

Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of vehicles like cars, boats and planes.

Nova Scotia Indian Fuel Tax Exemption Program: overview

Information for status Indians on fuel tax exemptions when buying fuel on a reserve in Nova Scotia.

Register for the Nova Scotia Indian Fuel Tax Exemption Program

Register for the Nova Scotia Indian Fuel Tax Exemption Program to buy fuel tax-free at registered service stations on reserves.

Request for increase in fuel tax exemption under the Nova Scotia Indian Fuel Tax Exemption (NSIFTE) Program

Information for status Indians who want to increase the base fuel tax exemption under the NSIFTE Program.

Business tax

Authorize a representative: fuel tax applications

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

Authorize a representative: International Fuel Tax Agreement (IFTA) applications

Have someone represent your carrier or speak on behalf of your carrier about your IFTA application.

Cancel your International Fuel Tax Agreement (IFTA) Licence

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.

Change the carrier information on your International Fuel Tax Agreement (IFTA) Licence

Interjurisdictional carriers registered in Nova Scotia need to complete a change form any time their carrier information changes.

Customer eligibility verification: Your Energy Rebate Program

Bulk vendors (residential energy suppliers) can check customers’ eligibility for the Your Energy Rebate Program.

Customer list verification for Your Energy Rebate Program: tax guide 2010

Information for residential home energy suppliers registered under the Your Energy Rebate Program (YERP).

Fuel tax compliance measures

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

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 information guide for interjurisdictional carriers based in Nova Scotia: tax guide 2013

Covers eligibility requirements to register under the International Fuel Tax Agreement (IFTA), licensing, reporting and compliance.

Fuel tax policy for manufacturers: tax guide 2009

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

How to find International Fuel Tax Agreement (IFTA) tax rates by jurisdiction

Information for interjurisdictional carriers on how to find IFTA tax rates by jurisdiction.

International Fuel Tax Agreement (IFTA) decals for registered vehicles in your fleet

Apply for a set of International Fuel Tax Agreement decals for each registered vehicle.

International Fuel Tax Agreement (IFTA) Quarterly Tax Report

Interjurisdictional carriers registered in Nova Scotia need to submit the IFTA Quarterly Tax Report.

Make a payment on your International Fuel Tax Agreement (IFTA) account

Pay for an International Fuel Tax Agreement Licence, decals and other fees.

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.

Single Trip Permit: International Fuel Tax Agreement (IFTA)

A carrier needs a Single Trip Permit to enter Nova Scotia and operate a qualified vehicle not registered under IFTA.

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.

Tobacco retail vendor permit guidelines: tax guide 2014

Information for tobacco retailers on the tobacco retail vendor’s permit application process, terms and conditions.

Tobacco tax compliance measures

Measures used to enforce tobacco tax legislation for tobacco retailers and wholesalers.

Tax information bulletins (Sales Tax Act )

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.

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.

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.

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.

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.

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.

Reporting

Credit ratings for the Province of Nova Scotia

Independent assessment of the credit worthiness of the Province of Nova Scotia from 3 major global credit rating agencies.

Credit update for the Province of Nova Scotia: June 2018

Nova Scotia’s political overview, economic outlook, budget, and debt management and borrowing program.

Outstanding debt for the Province of Nova Scotia

List of outstanding debenture debt for the Province of Nova Scotia as of 31 March 2018.

Report required to issue Nova Scotia securities within the US capital markets (Form 18-K)

Regulatory report filed annually with the US Securities and Exchange Commission as a requirement to issue securities within the US capital markets.

Petroleum pricing

Gasoline and diesel pricing

How gasoline and diesel prices are regulated in Nova Scotia.

How the price of gasoline is determined: infographic

Infographic showing how gasoline prices in Nova Scotia are affected by world events, the New York stock exchange and the exchange rate.

Report gasoline and diesel promotions

Fuel retailers and wholesalers need to report promotions to register gasoline and diesel discounts.

Statement of Retailer: gasoline and diesel retailers

Gasoline and diesel retailers can opt out of regulations on wholesale pricing and retail mark-ups on fuel.

Wholesaler Petroleum Product Fee Recovery Form

Wholesalers of petroleum products need to pay a recovery fee of $0.0009 on every dollar of gasoline and diesel fuel they sell.

More information

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