All carriers that operate qualified motor vehicles in multiple jurisdictions may register with a base jurisdiction for the purpose of fuel tax reporting. Persons based in Nova Scotia, who operate a qualified motor vehicle(s) in two or more participating provinces or states, may apply for a license under IFTA. The base jurisdiction is where the carrier’s operational records are either maintained, or can be made available for audit purposes at the carriers’ expense, and where one or more qualified motor vehicles are registered.

A qualified motor vehicle is a motor vehicle used, designed or maintained for transportation of persons or property; having two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms or having three or more axles regardless of weight or used in combination, when the weight of such combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight.

A qualified motor vehicle does not include recreational vehicles.

Carriers who are not members of IFTA must purchase a single trip fuel permit to enter Nova Scotia. The fees are collected at the point of entry, and are based on the distance to be travelled in the Province on that trip. [See Single Trip Fuel Permit]

Service Nova Scotia

There are three ways to obtain an application form:

1. Download a form from the Internet;
2. Obtain an application at your local Access Nova Scotia office; or
3. Write, email, phone or fax Service Nova Scotia.

The original application signed by the applicant must be submitted by mail or in person.

If all requirements are met and the application is approved, the applicant will be notified by mail.

2-3 business days
Provided that all the items that must accompany the application have been received (Please allow several extra days for mail delivery.)

This permit expires on December 31 of the year in which it was issued.

It can be renewed; the Department will send out a renewal notice before it expires.

Initial Application per company: $31.15
Annual Renewal per company: $31.15
Decals Fee Per Year per vehicle: $12.50

Payment at counter: Cash, Visa, MasterCard, or American Express, or cheque or money order made out to the Minister of Finance. 

Payment by mail: Please pay by cheque or money order made out to the Minister of Finance. 

Payment online: Not available at this time.

The business must be in compliance with the NS Registry of Joint Stock Companies .

If a carrier is a member of IFTA and has acquired a new vehicle, but is unable to pick up their permanent decal, a 30-day temporary decal can be issued by fax from the IFTA Administrator..

Revenue Act, The Acts of 1995-96, Chapter 17