Money, tax and benefits

Business tax

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.

Fuel tax compliance measures

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

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 tax compliance measures

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

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 a tax exemption on a used vehicle received as the beneficiary of an estate

Get a tax exemption when registering a used vehicle you received as the beneficiary of an estate.

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.

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.

Tax on privately purchased vehicles: brochure

What you need to know about paying tax on a vehicle you buy privately.

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.

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 helps low-income Nova Scotians with the cost of home heating.

Apply for a property tax rebate: Property Tax Rebate for Seniors

The Property Tax Rebate for Seniors helps low-income seniors with the cost of municipal residential property taxes.

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.

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.

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.

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.

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 the point-of-sale tax rebates you issued customers as a utility supplier through the Your Energy Rebate Program.

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.

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

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 2019.

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.

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.

More information

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