Government of Nova Scotia, Canada
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Use the Services Directory to quickly access information on all of the services provided by the NS Department of Finance and Treasury Board.


Nova Scotia's Harmonized Sales Tax is 15%, which includes a 5% federal portion and 10% provincial portion. The province offers a number of HST rebates to offset the amount of the provincial portion of the HST for certain products and services.


HST information for familiesHST information for consumersHST information for businesses


HST Tax Credits and Rebates

As part of government’s commitment to making life more affordable for Nova Scotia families, the province offers three tax credits, which were introduced July 1, 2010.

New Rebates as of July 1, 2010

What is included

What is excluded

Children’s clothing

Clothing designed for boys and girls up to Canada Standards size 20 and 16 respectively

Costumes, sports equipment

Children’s footwear

Footwear for boys and girls up to size 6

Sports footwear (skates, cleats, specialty boots and diving flippers)


Disposable and cloth diapers, liners and training pants.


Adult-sized diapers purchased for children, diapers provided by a diaper service.

Feminine hygiene products

Tampons, sanitary napkins, menstrual cups.

Douches, sprays, deodorants and feminine wipes.

Existing Rebate

What is included

What is excluded


Nova Scotia has had a point of sale rebate of the provincial portion of the HST on books since 1997.


This rebate will continue.

Magazines, newspapers.





Orange ClockFor More Information

Abdul Wurie,
Policy Analyst
Tel:  902.424.4681

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