IFTA Vehicle Exemptions

Exemptions





Jurisdiction:      Nova Scotia                                                                                                                                         Year of Report:    2017

Vehicle Exemptions:  Yes
Comments:
Govt. Owned Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: By policy government owned, operated and registered vehicles based in NS are excluded from the requirement to file IFTA returns. If such vehicles are required to obtain IFTA credentials in other jurisdictions which do not exempt them, the carrier must obtain an IFTA account from NS and file quarterly reports.
Policitical Subdivisions:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Federal, Provincial, Municipal
School Buses:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Buses:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Special Mobile Equipment:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Farm Plated Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: NS considers farm plated vehicles based in the province to be exempt provided they are used for the farmers own farming operations. If the licensee operates in other jurisdcitions that require IFTA credentials, NS will issue a license and require reporting.
Temporary Permit Vehicles:  Yes
     Effective Date:(mm/dd/yyyy):  
Comments: Distance traveled under a single trip fuel permit may be deducted from Total Distance to calculate Taxable Distance. Documentation supporting the deduction must maintained for audit purposes.
Recreational Vehicles:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Dealer Registration Plates:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Non Highway Vehicles:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Tow Trucks:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Other:  No
     Effective Date:(mm/dd/yyyy):  
Comments: