Program Information
The Canada-Nova Scotia Agreement on the Transfer of Federal Gas Tax Revenues provides $145.2 million in federal funding to invest in eligible municipal infrastructure from 2005 to 2010. This funding promotes the economic, social, environmental and cultural sustainability of Nova Scotia municipalities.
Nova Scotia signed a four-year extension of the Federal Gas Tax Agreement on August 27, 2008.
The following are Gas Tax forms, reports, guidelines and schedules.
Schedule for Federal Gas Tax Reporting (2012-13)
This table outlines the key reporting requirements under the Gas Tax Transfer Agreement.
Municipal Funding Agreement - Samples (2005-2010)
- Municipal Funding Agreement: Rurals with Villages (PDF)
This is a 28-page PDF sample funding agreement between SNSMR and a municipality (rural municipality with villages)
- Municipal Funding Agreement: Rurals without Villages (PDF)
This is a 26-page PDF sample funding agreement between SNSMR and a municipality (rural without villages)
- Municipal Funding Agreement: Towns and Regionals (PDF)
This is a 26-page PDF sample funding agreement between SNSMR and a municipality (Town or Region)
- Municipal Funding Agreement - Sample (2010-2014) (PDF)
This is a PDF sample funding agreement between SNSMR and a municipality.
Annual Expenditure Report (AER)
The Annual Expenditure Report (AER) is due July 31 (annually) and reports on actual expenditures of planned Gas Tax projects as outlined in municipal Capital Investment Plans (CIP). Municipalities are encouraged to submit their Interim AERs (draft versions) to CNSIS for review by May 30 (annually) before submission to their Municipal Auditor.
The portal for the online forms for the Annual Expenditure Report can be found here.
Click here for the steps to help you complete the online AER.
- Annual Expenditure Report Guide (PDF)
This is a 30-page PDF guide that was developed to promote consistent and full compliance with the reporting requirements of the Municipal Funding Agreement (MFA); this document features information on properly completing an Annual Expenditure Report (AER) and correctly determining eligible projects under the MFA.
- Eligible Project Categories for Federal Gas Tax: Schedule 1 (2010-14)
Schedule 1 under the Municipal Funding Agreement (MFA) will help determine if planned projects listed in the Capital Budgets and Capital Investment Plans meet the eligibility requirements under the Gas Tax Agreement. It will also assist with the proper completion of Annual Expenditure Reports (AERs).
Capital Investment Plan (CIP)
A Capital Investment Plan (CIP) provides a detailed understanding of anticipated investments into tangible capital assets. CIPs are due September 1 (annually). These assets include basic facilities, services and installations needed for the functioning of the community such as bridges, roads, water and wastewater systems.
The portal for the online forms for CIP can be found here.
For more information, please contact:
