Nova Scotia has recently revised the following guides to reiterate that gasoline, diesel oil or propane consumed in a motor vehicle by the following groups does not qualify for Fuel Tax exemption:
- Guide No. 2001R7, “Purchases of Gasoline & Diesel Oil by Commercial Fishers”;
- Guide No. 2002R5, “Purchases of Gasoline & Diesel Oil by Commercial Farmers”;
- Guide No. 2003R6, “Purchases of Gasoline & Diesel Oil by Commercial Loggers”;
- Guide No. 2004R5, “Purchases of Gasoline & Diesel Oil by Commercial Manufacturers”;
- Guide No. 2005R3, “Purchase of Gasoline & Diesel Oil by Aquaculturist”;
In addition, the province recently issued Guide 2009, “Fuel Tax Policy for Manufacturers”, which describes how fuel tax is applied to fuel consumed by a manufacturing operation.