June 22, 2009 - Tobacco Tax to Increase
The Province's tobacco tax is increasing by 5 cents per unit ($10 per carton of cigarettes) at 12:01am June 23, 2009.
The Nova Scotia Revenue Act and regulations prescribes taxes on the purchase of tobacco in the province.
These taxes are administered on behalf of the Minister of Finance by Service Nova Scotia and Municipal Relations.
Provincial Tax Commission Bulletin 5079 (PDF)
Tobacco Tax Rates
|
| Tobacco Product | Current Tax Rate |
Cigarettes and pre-proportioned tobacco sticks | - 21.52¢ / cigarette
- $43.04 / carton
|
| Loose Tobacco: Per Gram | 15.0¢ / gram |
| Cigars: Individual | 56% of the retail selling price
(manufacturer's or importer's) |
| Other forms of tobacco | 7.52¢ / gram |
Motive Fuel Tax Rates
Motive fuels (gasoline and diesel) are fuels used to power gasoline and diesel engines and are taxed by both the federal and provincial governments. The tax rates are applied per litre of fuel, regardless of the price per litre.
| Motive Fuel Tax Rates |
| Fuel | Tax Per Litre |
| Gasoline | 15.5¢ |
| Auto propane | 15.5¢ |
| Diesel | 15.4¢ |
| Propane | 7.0¢ |
| Aviation Fuel | 2.5¢ |
| Marine Fuel | 1.1¢ |
Applicable HST
In Nova Scotia, the Harmonized Sales Tax (HST) applies to taxable motive fuel. Businesses are entitled to an input tax credit on the HST paid on motive fuel purchases and consumption.
Exemptions and Refunds
For information on provincial motive gasoline and diesel fuel tax exemptions, rebates and refunds, please visit the Nova Scotia Provincial Tax Commission.