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 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) |
Diapers | 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 |
Books | 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. |