Government of Nova Scotia, Canada
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Harmonized Sales Tax & Rebates

The Harmonized Sales Tax (HST) is administered by the federal government and applies to all goods and services with some exceptions. It combines the federal Goods and Services Tax (GST) of 5 per cent and Nova Scotia’s value-added tax. As of July 1, 2010 the provincial value-added tax is 10 percent.

The HST relies on the same tax base, legislation, input tax credits and tax returns as the federal GST.

The HST is a value-added tax levied on the additional value of goods or services at a point of production or exchange. Although businesses pay the HST on their inputs, they are generally eligible to recoup this tax expenditure through input tax credits.

The HST differs from retail sales taxes in other provinces (PEI, MB, SK, QC) in that it applies to both goods and services and it provides input tax credits to businesses to offset the taxes paid in input.

Additional information on the administration of HST.

Additional information on HST Rebates.

A new Comprehensive Integrated Tax Coordination Agreement (CITCA) between the Government of Canada and the Government of Nova Scotia was signed on April 3, 2010.

Federal regulations under the Excise Tax Act (Canada) to effect the change in the provincial portion of the HST have been passed and were published in the Canada Gazette Part II on May 12, 2010.

 

HST

Orange ClockFor More Information

Abdul Wurie,
Policy Analyst
Tel:  902.424.4681
Emailgov.ns.ca


The Canada Revenue Agency (CRA) administers the harmonized sales tax on behalf of the Province. The CRA can answer your personal income tax questions for both federal and provincial income tax systems.

Toll-Free: 1.800.959.5525