A provision has been made for a rebate of the provincial component of the HST to persons who have purchased building material used for the Repair, Improvement or Restoration of the Exterior of a Heritage Property used for other than commercial purposes.

The critera which must be met for this rebate is provided in the Sales Tax Regulations. The critera is as follows:

Sales Tax Act Regulation 11A

11A (1) In this Section,
(a) “building materials” does not include metal or plastic cladding materials;
(b) “exterior” includes a foundation and framing or structural members;
(c) “heritage property” means a municipal heritage property or a provincial heritage property as defined in the Heritage Property Act.

(2) The Minister may, upon application, authorize a rebate of an amount equal to the difference between
(a)the amount of tax paid under subsection 165(2) of the Excise Tax Act (Canada) in respect of building materials purchased and used for the repair, improvement or restoration of the exterior of
(i) a heritage property used for other than commercial purposes, or
(ii) any heritage property owned and occupied by and for the purpose of any non-profit community, charitable, fraternal, educational, recreational, religious, cultural or sporting organization or institution; and
(b) the sum of any input tax credits and rebates in respect of the tax referred to in clause (a) that are claimed or entitled to be claimed under Part IX of the Excise Tax Act (Canada).
Subsection 11A(2) replaced: O.I.C. 1999-646, N.S. Reg. 1/2000.
Subsection 11A(3) repealed: O.I.C. 1999-646, N.S. Reg. 1/2000.

(4) Every application for a rebate under this Section shall be made to the Heritage Unit, Department of Housing and Municipal Affairs [Tourism and Culture], on a sales tax rebate form approved by the Minister for that purpose and signed by the applicant and shall be accompanied by
(a) evidence satisfactory to the Minister that the exterior repair, improvement or restoration was approved by the Heritage Unit or the heritage advisory committee of a municipality;
(b) a copy of the building permit issued in respect of the work;
(c) evidence satisfactory to the Minister of the tax paid in respect to the purchases, together with a declaration of the applicant stating that the materials listed were used solely in the approved exterior repair, improvement or restoration and for no other purposes;
(d) a statement of a building inspector certifying the completion of the work in accordance with the approval and the correctness of the requested rebate; and
(e) a certificate from the Heritage Unit or the heritage advisory committee of a municipality certifying the correctness of the requested rebate.

(5) The Heritage Unit shall forward the documentation required by subsection (4) to the Minister for authorization of the rebate.
Section 11A added: O.I.C. 97-743, N.S. Reg. 162/97.

12 These regulations have effect on and after April 1, 1997.