gov.ns.ca - Nova Scotia Canada - Government of Nova Scotia

The Canada Revenue Agency (CRA) administers most HST rebates, on behalf of the Province, under the harmonization agreement. The Nova Scotia Provincial Tax Commission administers four rebates of the provincial portion of the Harmonized Sales Tax. The Nova Scotia Department of Finance is not responsible for the administration of any Harmonized Sales Tax rebates.

Rebates Administered by the Nova Scotia Tax Commission
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 8 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.

More information on rebates administered by the Nova Scotia Provincial Tax Commission can be found on the Tax Commission’s website or by contacting the Tax Commission directly at 1-800-556-2336 or locally at (902) 424-2850.


Rebates Administered by the CRA
HST Rebate on Books with CD-ROMs
The Province offers rebate equivalent to HST on purchases of books with CD-ROMs Purchasers receive instant rebate at point of sale - Computer software is ineligible.

Fact Sheet (pdf)
Explanatory Notes (pdf)

First-Time Home Buyers HST Rebate
Available to buyers of newly constructed homes, regardless of price, and is equivalent to 18.75% of the provincial portion of the HST (or 1.5 % of the purchase price), to a maximum of $1,500 per home.

Eligibility:

• 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.
• For builder-built homes: the 5-year period is determined from the date of ownership or possession of the new home, whichever is earlier.
• For owner-built homes: the 5-year period is determined from the date of substantial completion of the new home.
  
  

How to Apply (via the CRA’s web site):

• GST/HST New Housing Rebate application form (see GST190 and GST191-WS)
• GST/HST New Housing Rebate guide (see RC4028)

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.