Nova Scotia HST rate increase

As of July 1, 2010, the HST rate in Nova Scotia will increase from 13% to 15% (5% federal part and 10% provincial part).

The province of Nova Scotia has released transitional rules to prepare both consumers and suppliers for this rate change and other HST adjustments. See Transitional Rules for the Nova Scotia HST Rate Increase.

Point-of-sale rebates

The government of Nova Scotia has announced point-of-sale rebates of the provincial part of the HST payable on certain designated items. As a result, vendors in Nova Scotia collect only the 5% federal part of the HST payable on sales of the following:

• diapers;
• children's clothing and footwear; and
• feminine hygiene products

Nova Scotia's existing point-of-sale rebates on home energy and books will continue as currently legislated, with adjustments to reflect the increase of the HST.

Forms and publications

• GST/HST Info Sheet GI-062, Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia - Point-of-Sale Rebate on Feminine Hygiene Products
• GST/HST Info Sheet GI-063, Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia - Point-of-Sale Rebate on Children's Goods
• GST/HST Info Sheet GI-101, Harmonized Sales Tax: Information for Non-registrant Builders of Housing in Ontario, British Columbia and Nova Scotia
• GST/HST Info Sheet GI-102, Nova Scotia HST Rate Increase: Sales and Rentals of Non residential Real Property
• GST/HST Info Sheet GI-103, Nova Scotia HST Rate Increase: Progress Payments and Holdbacks
• GST/HST Info Sheet GI-104, Nova Scotia HST Rate Increase: Sales and Rentals of New Housing
• GST/HST Info Sheet GI-108, Applying the 2010 Nova Scotia HST Rate Increase - Personal Property
• GST/HST Info Sheet GI-109, Applying the 2010 Nova Scotia HST Rate Increase - Services
• GST/HST Info Sheet GI-110, Applying the 2010 Nova Scotia HST Rate Increase - Admissions and Memberships
• GST/HST Info Sheet GI-111, Applying the 2010 Nova Scotia HST Rate Increase - Transportation Services and Passes
• GST/HST NOTICE256, HST Rate Increase for Nova Scotia - Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia