Tax Commission - Revenue Act Tax Bulletins and Guides - No. 5032R1
Bulletin: 5032R1
Date: April 26, 2004
Subject: Notice to Oil Companies
Tax Information Bulletins are published by the Provincial Tax Commission for the sole purpose of providing the Commission's interpretation of legislation it administers. For legislative approved text of provisions of the Revenue Act and Regulations, see official volumes.
Commission - Revenue Act Regulations - 8(1) & (2)
Effective, May 1, 2000, commissions will not be paid to agents for collecting and remitting tax on gasoline, diesel oil and related products. The Generic Fuel Collector Summary Form used by some agents will be revised to reflect these amendments.
Marking or dyeing of gasoline and diesel oil - Revenue Act Regulations - 26(4)
Effective, May 1, 2000, an agent will be required to purchase the prescribed dye with the cost of the prescribed dye to be borne by the agent.
Dye used for marking gasoline and diesel oil must be in accordance with the dye specifications presribed by the Commissioner. Dye specifications currently in use are attached for your information. Agents will be notified of any changes to the dye specifications.
SPECIFICATIONS FOR DYE - TAX EXEMPT FUEL
as of MARCH 21, 2000
SPECIFICATION DETAILS
 One kg of concentrated red dye must be capable of dyeing 71,428 litres of product @ a dye strength of 14 ppm
Colorant: Must be Solvent Red 164 in a sufficient color concentration to ensure that when a sample of fuel, properly dyed @ 14 ppm is diluted at a ratio of 10:1, the resulting mixture is readily identifiable as definitely being marked red.
- Red dye must have an absorbance maximum within the range 510-540 nanometers (nm).
- Dye strength must have an absorbance of 0.640 AU minimum at 50 ppm (mg./l) solution of dye concentrate in iso-Octane.
Marker: Marker to be exclusive for Canadian Provincial Taxation Department use only. Absorbency maximum within the range of 400-650 nm with a minimum absorbance reading of between .730 and .800 nm when reacted with reagent not containing more than 10 % acid. (This requirement is based on 20 ml of a 50 ppm (mg./l) solution of the dye concentrate in iso-Octane when extracted with 10 ml of reagent).
Should you require further information, please contact:
Service Nova Scotia & Municipal Relations
Program Management and Corporate Services Division
1505 Barrington Street, 8th floor
Halifax , Nova Scotia
PO Box 755
Halifax, NS
B3J 2V4
Telephone: (902) 424- 6300 (Metro area); or
1-800-565-2336 (toll free in Nova Scotia)
Web site address: http://www.gov.ns.ca/snsmr/taxcomm/
"Tax Information Bulletins are published by the Program Management and Corporate Services Division for the sole purpose of providing information and to announce changes in the Revenue Act or Sales Tax Act and the regulations. Tax Information Bulletins do not replace the law found in the Act or regulations. Bulletins are provided for reference purposes only. For legislative approved text of provisions of the Revenue Act or Sales Tax Act and Regulations, see official volumes."
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