Fuel taxes - Nova Scotia

International Fuel Tax Agreement (IFTA)

IFTA applies to qualified vehicles operating in more than one IFTA jurisdiction. A qualified motor vehicle is a motor vehicle used, designed, or maintained for transportation of persons or property and:

• Having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 11,797 kilograms (26,000 pounds); or
• Having three or more axles regardless of weight; or
• Is used in combination, when the weight of such combination exceeds 11,797 kilograms (26,000 pounds) gross vehicle weight.

A qualified motor vehicle does not include recreational vehicles.

Nova Scotia imposes a fuel tax on gasoline, special diesel, and propane.

Fuel tax rate

The provincial fuel tax rate is currently $0.154 per litre for diesel fuel; $0.155 per litre for gasoline; and $0.07 for propane. The Department of Finance works on a fixed rate system effective April 30, 1994. Also, as noted at the beginning of the Canadian section, the Canadian federal government charges the 13% HST, plus an excise tax per litre on diesel and gasoline fuel. The Province of Nova Scotia does have both clear and coloured fuel, however, operators of all commercial transportation vehicles can only purchase clear fuel which is tax-paid at the time of purchase.

Fuel Trip Permits

Fuel trip permits are available for non-IFTA carriers operating into Nova Scotia.

The fee amount is equal to the tax estimated on the consumption of gasoline or diesel oil based on kilometres of travel in Nova Scotia, or $11.70, whichever is greater.