Nova Scotia

Refund of fuel tax paid on reserves

Easy application

Tax filing not required

You can apply for a fuel tax refund on fuel bought on a reserve if you have status under the Indian Act. Use the Claim Form to apply.

You can apply for the fuel tax paid on reserves refund if you have status under the Indian Act and you’re submitting a claim for fuel bought on a reserve.

You can apply once every 12 months if the amount of tax is under $100. Or you can apply each time the amount of tax is $100 or more.

Before you start, you must have the following:

  • Nova Scotia Driver’s Licence master number
  • Certificate of Indian Status card
  • fuel invoices

Photo ID

For example:

  • driver’s license
  • passport
  • other government-issued photo ID, such as a non-driver photo ID (Saskatchewan), British Columbia Services Card, Ontario photo card, General identification card (Nunavut), Voluntary ID (PEI), etc.

Certificate of Indian Status

A document showing that you are registered as an Indian under the Indian Act. For example, a Secure Certificate of Indian Status (secure status card) or a Certificate of Indian Status (status card).

To apply for the fuel tax refund, follow these steps:

  1. Complete the receipt based claim refund application.
  2. Check the application for details on all required supporting documents.
  3. Send your completed application and supporting documents by mail. Or visit the Business Refund Unit.

It should take 3 to 6 weeks to get the refund. It can take longer if more information is needed or if your application hasn’t been filled in correctly. There is no cost to apply for the refund.

Your invoices must include the following:

  • your name
  • the seller’s name, location and HST number
  • date
  • type of fuel
  • litres sold
  • price per litre

Last updated: May 13, 2021