Tax Commission guides

Tax guides provide direction on specific tax issues by the Tax Commission.

Tax guides help consumers, the fuel industry and the tobacco industry understand specific tax issues.

Documents

Revenue Act guides

Tobacco retail vendor permit guidelines: tax guide 2014

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

    • Guide

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.

    • Guide

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.

    • Guide

Fuel tax policy for manufacturers: tax guide 2009

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

    • Guide

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.

    • Guide

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.

    • Guide

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.

    • Guide

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.

    • Guide

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.

    • Guide

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.

    • Guide

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.

    • Guide

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.

    • Guide

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.

    • Guide

Sales Tax Act guides

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).

    • Guide