Permits & Licences

• Designated Tobacco (Retail) Vendor
• Permit to Purchase & Sell Unmarked Tobacco
• Permit to Stamp Imported Tobacco
• Tobacco Manufacturer's Permit
• Tobacco Retail Vendor (Seller) Permit
• Tobacco Wholesaler's Permit
• Tobacco Tear Tape Manufacturer's Permit

Fuel

• Single Trip Fuel Permit
• Bulk Vendor Permit   
• Consumer's Exemption Permit
• Gasoline, Propane and Diesel Oil Retail Vendor (Seller) Permit
• Marine Tax Rate: Letter of Authority
• International Fuel Tax Agreement (IFTA) Licence
• Wholesalers of Petroleum: Agent Agreement
• Application & Instruction Sheet for International Fuel Tax Agreement (IFTA) Licence
  

Information and Forms for The Nova Scotia Indian Fuel Tax Exemption Program (NSIFTEP)

• Questions & Answers - Nova Scotia Indian Fuel Tax Exemption Program
• Nova Scotia Indian Fuel Tax Exemption Program Application
• Bulletin 5042R2 - Registered Retailers Under the Nova Scotia Indian Fuel Tax Exemption Program
• Bulletin 5043R2 - Fuel Tax - Exempt Purchases Made by Status Indians on Reserve Lands
• Information Sheet & Application Form - Request for Increase In Fuel Tax Exemption - Nova Scotia Indian Fuel Tax Exemption Program (NSIFTE)
• Information Sheet - Service Stations - Fuel Tax Exemption for Status Indians
• Receipt Based Refund Claim for Status Indians - Application Form for Refund of Provincial Fuel Tax on Gasoline, Propane or Diesel Oil That was Purchased by a Status Indian on a Reserve

Click here to download forms for the above permits and licences

Rebates

• Rebate of Fuel and Tobacco Tax - Bad Debts
• Application for Rebate


• Motor Vehicles - Rebate of 8/14 of Harmonized Sales Tax (HST) on motor vehicles purchased by physiologically impaired persons.
• Application for Rebate


• Motor Vehicles - Rebate of 14% of Nova Scotia Sales Tax(NSST) on motor vehicles purchased by physiologically impaired persons.
• Application for Rebate


• Rebate of Nova Scotia Sales Tax (NSST) to persons who have removed a motor vehicle or DTPP from Nova Scotia.
• Application for Rebate


• Application for rebate of Nova Scotia Sales Tax (NSST) - Incorporated Religious or charitable organizations - Motor Vehicles and other designated tangible personal property (DTPP)
• Application for Rebate


• Motor vehicles and heavy equipment used for fire fighting. Rebate of 8/14 of Harmonized Sales Tax (HST) on motor vehicles and heavy equipment purchased by volunteer and municipal fire departments. Conditions apply. Refer to Bulletin 5012R3. Rebate application forms can be obtained by contacting the refund/rebate unit.
  
  
• Application forms
  • Application for Rebate of 8/14 Harmonized Sales Tax For A Municipal Fire Department or Volunteer Fire Department Purchasing Through a Municipality-Motor Vehicles and Heavy Equipment Used for Fire Fighting Application for Rebate.
    
    
  • Application for Rebate of 8/14 Harmonized Sales Tax For A Volunteer Fire Department- Motor Vehicles and Heavy Equipment Used for Fire Fighting

• Computers - Rebate of 8/14 of Harmonized Sales Tax (HST) on computers purchased by visually, hearing, physically, mentally impaired persons. Conditions apply. Rebate application forms can be obtained by contacting the refund/rebate unit.
• Application for Rebate


• Heritage Property - Rebate of the Provincial Component of Harmonized Sales Tax (HST) on building material purchased and used for the repair, improvement or restoration of the exterior of a heritage property used for other than commercial purposes. Conditions apply. Rebate application forms can be obtained by contacting the refund/rebate unit.
  
• Application for Rebate
  
  
• Rebate of Tax - Motor Vehicles and Other Designated Tangible Personal Property (eg. Boats, Aircraft and Trailers) - A rebate of the Nova Scotia Sales Tax is available to qualified applicants who are GST/HST registrants.

  You can apply for a rebate of the Nova Scotia Sales Tax (NSST) if you are a GST/HST registrant and have purchased a motor vehicle or other designated tangible personal property privately for use in the course of the registrants commercial activity and have paid Nova Scotia Sales Tax. Rebates will apply in proportion to the use in the registrants commercial activity. You can get more information and the rebate form by contacting the refund/rebate unit.

Refunds

Gasoline and Diesel Oil Tax

Refund application forms can be obtained by contacting the refund/rebate unit or it may be downloaded from the Internet.

Please note you will need Acrobat Reader to download the refund form.

Regulation 23 of the Revenue Act Regulations is provided for your information.

The Facts about the Fuel Exemption Program

Tobacco Tax - Refund Application Form

Taxation of Motor Vehicles and Other Designated Tangible Personal Property

• Nova Scotia Sales Tax - Private Transfers/Purchases of Motor Vehicles and Designated Tangible Personal Property

Vehicle Compliance (Used Vehicle Valuations)

• See section 31B of the Revenue Act and
• Section 66(1) and 66(2) of the Revenue Act Regulations

Tax Rulings and Interpretations

• Contact us for more information