The Canada Revenue Agency (CRA) administers most HST rebates, on behalf of the Province, under the harmonization agreement.
The Nova Scotia Provincial Tax Commission (a division of the Department of Service Nova Scotia and Municipal Relations) administers several rebates of the provincial portion of the Harmonized Sales Tax. The Nova Scotia Department of Finance and Treasury Board does not administrater any Harmonized Sales Tax rebates.
HST Rebates Administered by the Province of Nova Scotia Your Energy Rebate Program
- All energy sources purchased for home use (heating fuel, natural gas, propane, firewood, wood pellets, coal, kerosene, electricity, fire wood) receive a Nova Scotia energy rebate when delivered by a registered vendor to a home.
- Rebate equivalent to 10 per cent HST applied to the purchase.
- Vendors may automatically apply the rebate to fuel bills.
- Additional information is available at www.YourEnergyRebate.ns.ca.
Provincial Portion of Harmonized Sales Tax (HST) Rebate- Applicable on motor vehicles purchased by physiologically impaired persons,
- Motor vehicles and heavy equipment purchased by volunteer and municipal fire departments, and
- Building material purchased and used for the repair, improvement or restoration of the exterior of a heritage property.
First-Time Home Buyers HST Rebate
Available to buyers of newly constructed homes and is equivalent to 18.75% of the provincial portion of the HST (or 1.5 % of the purchase price), to a maximum of $3,000 per home where the agreement of purchase and sale is entered into on or after April 1, 2012. A maximum of $1,500 per home applies for agreements of purchase and sale entered into before April 1, 2012.
To qualify you and your spouse or common-law partner must not have owned and occupied a home in Canada within the preceding 5 years.
The First-Time Home Buyers HST Rebate is administered by Service Nova Scotia and Municipal Relations (SNSMR), effective July 1, 2010. Apply to SNSMR if:
- Your purchase and sale agreement is dated on or after April 7, 2010, and both ownership and possession transfer on or after July 1, 2010.
- Your new home was built on land you owned and you file your application on or after July 1, 2010.
Prior to these dates, the rebate is administerd by CRA. Please CLICK HERE for more information.
How to Apply:
- First Time Home Buyers HST Rebate application forms can be picked up at any Access Centre across Nova Scotia or call: 424-5200 or 1-800-670-4357.
- Forms can also be downloaded at the SNSMR website: CLICK HERE.
More information on rebates administered by the Province of Nova Scotia can be found on the SNSMR (Nova Scotia Tax Commission) website or by contacting the Tax Commission directly at 1-800-556-2336 or locally at (902) 424-2850.
HST Rebates Administered by the CRA
HST Point-of-Sale Rebates
The Province offers rebates equivalent to the provincial portion of the HST on certain essential goods. These rebates are provided at the time of purchase.
- Children’s clothing - clothing designed for boys and girls up to Canada Standards size 20 and 16 respectively. Excludes: costumes, sports equipment.
- Children’s footwear - footwear for boys and girls up to size 6. Excludes: sports footwear (skates, cleats, specialty boots and diving flippers).
- Diapers - disposable and cloth diapers, liners and training pants. Does not include adult-sized diapers purchased for children, diapers provided by a diaper service.
- Feminine hygiene products - tampons, sanitary napkins, menstrual cups.
- Printed books, including books with CD-ROMS. Computer softwares are ineligible.
Click here for more information on point-of-sale rebates available in Nova Scotia.
Foreign Conventions and Tour Packages
This is a rebate of the provincial portion of the Harmonized Sales Tax for foreign conventions and tour packages meeting eligibility criteria. For more information, please consult CRA Publications RC4160 and RC4036.