This consolidation is unofficial and is for reference only.  For the official version of the regulations, consult the original documents on file with the Registry of Regulations, or refer to the Royal Gazette Part II.
Regulations are amended frequently.  Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with the Registry that are not yet included in this consolidation.
Although every effort has been made to ensure the accuracy of this electronic version, the Registry of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.
This electronic version is copyright © 2011, Province of Nova Scotia, all rights reserved.  It is for your personal use and may not be copied for the purposes of resale in this or any other form.


Sales Tax Act Regulations

made under Sections 27, 31C and 92 of the

Revenue Act

S.N.S. 1995-96, c. 17

and Section 13 of the

Sales Tax Act

S.N.S. 1996, c. 31

O.I.C. 97-208 (April 1, 1997), N.S. Reg. 33/97

as amended up to O.I.C. 2012-198 (June 5, 2012, effective April 1, 2012), N.S. Reg. 114/2012

 

1     These regulations may be cited as the Sales Tax Act Regulations.


Part I - Transitional Tax

 

2     In this Part,

 

                (a)    “CAVR” means the Canadian Agreement on Vehicle Registration;

Clause 2(a) added: O.I.C. 97-319A, N.S. Reg. 58/97.

 

                (b)    “heavy equipment” means any self-propelled equipment in excess of 3400 kg gross weight but does not include a boat or an aircraft;

Original clause 2(a) relettered 2(b): O.I.C. 97-319A, N.S. Reg. 58/97.

 

                (c)    “lease” means a contract for possession for a continuous period of more than one month; and

Original clause 2(b) relettered 2(c): O.I.C. 97-319A, N.S. Reg. 58/97.

 

                (d)    “motor vehicle” means an automobile and a light or heavy duty truck but does not include vehicles registered under the CAVR.

Original clause 2(c) relettered 2(d) and amended: O.I.C. 97-319A, N.S. Reg. 58/97.

 

3     (1)    Every person who sells a motor vehicle or heavy equipment at a retail sale and maintains a place of business or has a representative within the Province, shall be deemed to be an agent for the Minister and shall levy and collect the tax imposed by Part IV of the Act upon the purchaser or user, provided that no person acting under Part IV of the Act shall thus be made ineligible as a member of the House of Assembly.

 

       (2)    The tax imposed under Part IV of the Act shall be collected at the time of sale on the total amount of the purchase price.


Part II - Health Services Tax Allocation

 

4     In this Part, “billing period”, in respect of a lease of property or in respect of property or a service provided or made available on a continuous basis, means a period to which a payment for the property or service is attributable and that is the whole or a part of the entire period during which possession or use of the property is provided under the lease or the property or service is provided or made available on a continuous basis, as the case may be.

Section 4 replaced: O.I.C. 1999-646, N.S. Reg. 1/2000.


5     If tangible personal property or a service is provided or made available to a person on a continuous basis by means of a wire, pipeline or other conduit during one or more billing periods and any of the billing periods end after March, 1997, health services tax in respect of the property or service shall apply to the total of all amounts, each of which is calculated for a billing period, by the following formula:

 

DB x TP

TD

 

where,

 

DB is the number of days in the billing period that are before April, 1997,

TD is the total number of days in the billing period, and

TP is the payment attributable to that billing period.

Section 5 replaced: O.I.C. 1999-646, N.S. Reg. 1/2000.

 

6     (1)    If a person acquires from a supplier tangible personal property for a period by way of lease, as defined in clause 13(e) of the Revenue Act, health services tax shall apply to that portion of the total payment for the property that is calculated by the following formula:

 

DB x TP

TD

 

where DB is,

 

                (a)    if there is a billing period under the lease that begins before April, 1997, and ends before April 30, 1997, and no invoice is issued that includes both payment for the lease of the property and payment for any services in respect of the property provided or made available for that billing period, the total of the number of days in the leasing period that are before that billing period and the number of days in that billing period; or

 

                (b)    in any other case, the number of days in the leasing period that are before April, 1997,

 

TD is the total number of days in the leasing period, and

TP is the total payment for the property.

Subsection 6(1) replaced: O.I.C. 1999-646, N.S. Reg. 1/2000.

 

       (2)    Despite subsection (1), where tangible personal property or a service is acquired on a continuous basis by means of a wire, pipeline or other conduit and a lease of tangible personal property is included on the invoice for that continuously provided property or service, the entire transaction referred to on the invoice shall be treated as if the entire transaction were tangible personal property or a service acquired in accordance with Section 5.



Part III - Price Adjustments

 

7     If a person has paid health services tax on tangible personal property acquired before April 1, 1997 and that property is returned to the person from whom the property was acquired after March 31, 1997 but on or before July 31, 1997, where the tangible personal property is

 

                (a)    returned and a full refund is made, health services tax shall be refunded;

 

                (b)    exchanged before August, 1997, for other tangible personal property, the consideration for which is at least equal to the consideration for the property acquired before April, 1997, there shall not be a health services tax refund; and

Clause 7(b) replaced: O.I.C. 1999-646, N.S. Reg. 1/2000.

 

                (c)    exchanged before August 1, 1997 and there is a partial refund of the amount of payment made for the tangible personal property, there shall be a refund of the health services tax with respect to the partial refund amount.


Part IV - Rebates

 

8     (1)    In this Section and in clause 13(1)(d) of the Sales Tax Act,

 

                (a)    “composite property” means property that is wrapped, packaged or otherwise prepared for sale as a single product, the only components of which product are a printed book and

 

                         (i)     a read-only medium that contains material all or substantially all of the value of which is reasonably attributable to one or more of the following:

 

                                  (A)   a reproduction of the printed book,

 

                                  (B)   material that makes specific reference to the printed book and the content of it and that supplements, and is integrated with, that content, or

 

                         (ii)    if the product is specially designed for use by students enrolled in a qualifying course, a read-only medium or a right to access a website, or both of them, that contains material that is related to the subject matter of the printed book;

Clause 8(1)(a) added: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

                (aa)  “exempt supply” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

Clause 8(1)(aa) added: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

                (ab)  “federal minister” means the minister of the government of Canada who is responsible for the administration and enforcement of Part IX of the Excise Tax Act (Canada);

Original clause 8(1)(a) relettered (ab): O.I.C. 2006-362, N.S. Reg. 151/2006.

 

                (b)    “person” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (c)    “printed book” has the meaning assigned to it under subsection 259.1(1) of the Excise Tax Act (Canada);

Clause 8(1)(c) amended: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

                (d)    “purchaser”, in respect of property, includes

 

                         (i)     a person who receives delivery or possession of the property or brings the property into the Province in circumstances in which tax under section 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada) is payable by the person in respect of the property, and

 

                         (ii)    a person who imports the property in circumstances in which tax under section 212.1 of the Excise Tax Act (Canada) is payable by the person in respect of the property;

 

                (da)  “qualifying course” means a course instructing individuals the service of which

 

                         (i)     is an exempt supply included in Part III of Schedule V to the Excise Tax Act (Canada), or

 

                         (ii)    would be an exempt supply included in Part III, Schedule V to the Excise Tax Act (Canada) but for the fact that the supplier of the service has made an election under a section of that Part;

Clause 8(1)(da) added: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

                (db)  “qualifying property” means property that is

 

                         (i)     a printed book,

 

                         (ii)    a composite property,

 

                         (iii)   an update of a printed book,

 

                         (iv)   an audio recording, all or substantially all of which is a spoken reading of a printed book, or

 

                         (v)    a bound or unbound printed version of scripture of any religion;

Clause 8(1)(db) added: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

                (dc)  “read-only medium” means a tangible medium that is designed for the read-only storage of information and other material in digital format;

Clause 8(1)(dc) added: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

                (e)    “supplier” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (f)    “supply” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada); and

 

                (g)    “supply made in the Province” means a supply that is deemed under Part IX of the Excise Tax Act (Canada) to be made in Nova Scotia.

 

       (2)    Where tax under subsection 165(2) of the Excise Tax Act (Canada) is payable by a purchaser in respect of a supply made in the Province of a qualifying property, the supplier may, on behalf of the Province, pay or credit to the purchaser an amount equal to the tax.

Subsection 8(2) amended: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

       (3)    Where

 

                (a)    tax under section 212.1 of the Excise Tax Act (Canada) is payable in respect of an importation of a qualifying property by a purchaser who is resident in the Province for the purposes of Part IX of the Excise Tax Act (Canada); or

Clause 8(5)(a) amended: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

                (b)    tax under section 218.1 or Division IV.1 of Part IX of the Excise Tax Act (Canada) is payable by a purchaser in respect of a qualifying property that is delivered, or the physical possession of which is transferred to the purchaser in the Province or that is brought by the purchaser into the Province,

Clause 8(5)(b) amended: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

the federal minister may, on behalf of the government of the Province, pay or credit to the purchaser an amount equal to that tax.

 

       (4)    In the event that a purchaser to whom an amount may be paid or credited under subsection (2) in respect of a supply of a qualifying property is not paid or credited with that amount by the supplier, the purchaser may, not more than 4 years after the day tax under subsection 165(2) of the Excise Tax Act (Canada) became payable in respect of the supply, apply to the federal minister, in the form and manner required by the federal minister, for payment of that amount and the federal minister may, on behalf of the government of the Province, pay or credit the amount to the purchaser.

Subsection 8(4) amended: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

       (5)    In the event that a supplier of a qualifying property pays or credits an amount under subsection (2), the federal minister may, on behalf of the Province, pay or credit an equal amount to the supplier.

Subsection 8(5) amended: O.I.C. 2006-362, N.S. Reg. 151/2006.

 

       (6)    In the event that the federal minister pays or credits an amount under any of subsections (3) to (5), the federal minister may deduct from or set off against a payment made by the Crown in right of Canada to the Minister an amount equal to the amount so paid or credited.

Section 8 replaced: O.I.C. 1999-646; N.S. Reg. 1/2000.

 

9     (1)    The Minister may, upon application, authorize a rebate of an amount equal to the lesser of $375 and the amount of tax paid by the applicant under subsection 165(2) of the Excise Tax Act (Canada) on the purchase of a computer if

Subsection 9(1) amended: O.I.C. 2010-371, N.S. Reg. 151/2010.

 

                (a)    the applicant is visually impaired, hearing impaired or physically or mentally challenged; or

 

                (b)    the applicant purchased the computer on behalf of a visually impaired, hearing impaired or physically or mentally challenged person.

 

       (2)    Every application for a rebate under subsection (1) shall be accompanied by

 

                (a)    a copy of the agreement under which the computer was purchased, showing the total purchase price and the amount of tax paid on the purchase; and

 

                (b)    a statement from a registered medical practitioner certifying that the applicant or the person who will use or primarily benefit from the use of the computer is visually impaired, hearing impaired or physically or mentally challenged.

 

       (3)    No rebate shall be made under subsection (1) unless the application for the rebate is made within 24 months after the payment of tax in respect of which the rebate is claimed.

Section 9 replaced: O.I.C. 2006-264, N.S. Reg. 85/2006.

 

10   (1)    The Minister may, upon application, authorize a rebate of an amount equal to the lesser of $3750 and the amount of tax paid under subsection 165(2) of the Excise Tax Act (Canada) by the applicant on

Subsection 10(1) amended: O.I.C. 2010-371, N.S. Reg. 151/2010.

 

                (a)    the purchase of a passenger vehicle, a truck having a load capacity not exceeding 3/4 of a ton or a van, if

 

                         (i)     the applicant

 

                                  (A)   has a physiological impairment that deprives the applicant of the use of both lower limbs,

 

                                  (B)   has a valid motor vehicle driver’s license, and

 

                                  (C)   primarily uses the vehicle for personal transportation, and

 

                         (ii)    the vehicle is the only vehicle currently registered in the applicant’s name with Service Nova Scotia and Municipal Relations, Registry of Motor Vehicles; or

 

                (b)    the purchase of a passenger vehicle, a truck having a load capacity not exceeding 3/4 of a ton or a van, if

 

                         (i)     the vehicle is equipped with a device used primarily to enable wheelchairs to enter and leave the vehicle,

 

                         (ii)    the vehicle is used primarily for the transportation of a person who has a physiological impairment that deprives the person of the use of both lower limbs,

 

                         (iii)   the vehicle is not operated or permitted to be used for profit or as part of any undertaking carried on for gain, and

 

                         (iv)   there is no other vehicle registered in the applicant’s name with Service Nova Scotia and Municipal Relations, Registry of Motor Vehicles, for which a rebate has been granted under subsection (1).

Subsection 10(1) replaced: O.I.C. 2006-264, N.S. Reg. 85/2006.

 

       (2)    Every application for a rebate under subsection (1) shall be accompanied by

 

                (a)    a copy of the agreement under which the vehicle was purchased by the applicant showing the total purchase price and the amount of tax paid on the purchase of the vehicle;

 

                (b)    where

 

                         (i)     the applicant is subject to a physical impairment that deprives the applicant of the use of both lower limbs, a statement certifying that the vehicle in respect of which the application for a rebate is being made is and will be used primarily for personal transportation, or

 

                         (ii)    the applicant has purchased the vehicle to provide transportation for a person who is subject to a physical impairment depriving the person of the use of both lower limbs, a statement certifying that the vehicle is and will be used primarily for the transportation of that person;

 

and

 

                (c)    a certificate from a registered medical practitioner that the applicant, or the person who will be transported in the vehicle, is subject to physical impairment that deprives the applicant or the person of the use of both lower limbs.

 

       (3)    No rebate shall be made under subsection (1) unless the application for the rebate is made within 24 months after the payment of tax in respect of which the rebate is claimed.

Subsection 10(3) replaced: O.I.C. 2006-264, N.S. Reg. 85/2006.

 

       (4)    Where reference is made in this Section to an amount of tax paid under subsection 165(2) of the Excise Tax Act (Canada), that amount shall be deemed not to include any portion of that tax for which an input tax credit or rebate may be claimed under the Excise Tax Act (Canada).

Subsection 10(4) added: O.I.C. 1999-646, N.S. Reg. 1/2000; amended: O.I.C. 2006-264, N.S. Reg. 85/2006.

 

11   (1)    The Minister may, upon application, authorize a rebate of the tax paid by the applicant on the purchase of a motor vehicle or heavy equipment used for fire fighting of an amount equal to

 

                (a)    if the applicant is a volunteer fire department, the lesser of

 

                         (i)     $9250, and

Subclause 11(1)(a)(i) amended: O.I.C. 2010-371, N.S. Reg. 151/2010.

 

                         (ii)    50% of the amount of the tax paid under subsection 165(2) of the Excise Tax Act (Canada); or

 

                (b)    if the applicant is a municipality, the lesser of

 

                         (i)     $7929, and

Subclause 11(1)(b)(i) amended: O.I.C. 2010-371, N.S. Reg. 151/2010.

 

                         (ii)    42.86% of the amount of the tax paid under subsection 165(2) of the Excise Tax Act (Canada).

 

       (2)    Every application for a rebate under subsection (1) shall be accompanied by a copy of the agreement under which the motor vehicle or heavy equipment was purchased, showing the total purchase price and the amount of tax paid on the purchase.

 

       (3)    No rebate shall be made under subsection (1) unless the application for the rebate is made within 24 months after the payment of tax in respect of which the rebate is claimed.

Section 11 replaced: O.I.C. 2006-434, N.S. Reg. 192/2006.

 

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 [Heritage Division, Department of Communities, Culture and Heritage], 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 [Division] 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 [Division] or the heritage advisory committee of a municipality certifying the correctness of the requested rebate.

 

       (5)    The Heritage Unit [Division] 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.

[Note: the reference to the Heritage Unit has been updated in accordance with Section 71 of the Public Service Act, R.S.N.S. 1989, c. 376, which assigns heritage matters to the Minister of Tourism and Culture effective June 1, 2001, and Order in Council 2011-15 under the Public Service Act, which changes the Department name effective January 11, 2011. The reference to the Heritage Unit has also been updated in accordance with the organizational structure of the Department.]

 

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


Section 13 added: O.I.C. 1998-409, N.S. Reg. 58/98; repealed: O.I.C. 2006-514, N.S. Reg. 217/2006.

 

13   (1)    In this Section,

 

                (a)    “consideration” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (b)    “insurer” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (c)    “participating provinces” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (d)    “person” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (e)    “purchaser” means a person who is a recipient of a supply;

 

                (f)    “recipient” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (g)    “segregated fund” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (h)    “supplier” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada);

 

                (i)     “supply” has the meaning assigned to it under subsection 123(1) of the Excise Tax Act (Canada).

 

       (2)    An insurer who is a supplier of a management or administrative service to a recipient that is a segregated fund of the insurer may apply, on behalf of the segregated fund, to the Minister for a rebate in an amount equal to 75% of the tax payable under subsection 165(2) of the Excise Tax Act (Canada) in respect of a calendar year and the Minister may pay or credit the amount to the insurer.

 

       (3)    An insurer and the segregated fund of the insurer shall elect to have the insurer apply for the rebate under subsection (2) by notifying the Minister in writing.

 

       (4)    An insurer who applies for the rebate pursuant to subsection (2) must apply within 2 years after the end of the calendar year in which tax became payable in respect of the supply to the segregated fund of the insurer by making a single application containing the information prescribed in subsection (10).

 

       (5)    An application for a rebate pursuant to subsection (2) may only be made with respect to the difference between the maximum available under this Section and any rebate paid or payable pursuant to Part IX of the Excise Tax Act (Canada) in respect of a calendar year.

 

       (6)    An insurer, on behalf of Her Majesty in right of the Province, shall credit the amount of any rebates payable to the insurer under subsection (2) in favour of the segregated fund of the insurer.

 

       (7)    An insurer shall pay to the Minister an amount equal to any rebate claimed under subsection (2) that was not credited in favour of the segregated fund of the insurer as required in subsection (6).

 

       (8)    An insurer shall notify the Minister in writing in respect of any rebates paid or payable pursuant to Part IX of the Excise Tax Act (Canada) in respect of a calendar year for which an application has been made pursuant to subsection (2) for the same calendar year.

 

       (9)    An insurer to whom rebates have been paid or are payable as described in subsection (8) shall pay to the Minister the equivalent of the rebate received in accordance with subsection (2) that is in excess of that which was actually due pursuant to subsection (5).

 

       (10)  A rebate application filed pursuant to subsection (2) shall contain the following information in respect of each segregated fund of the insurer that was a recipient of a supply of a management or administrative service by the insurer in the calendar year in which tax became payable in respect of the supply:

 

                (a)    the value of the consideration for the supply of the management or administrative service;

 

                (b)    the tax payable under Part IX of the Excise Tax Act (Canada) in respect of the supply of the management or administrative service;

 

                (c)    the tax payable under subsection 165(2) of the Excise Tax Act (Canada) in respect of the supply of the management or administrative service;

 

                (d)    the percentage of investors in the segregated fund residing outside the participating provinces as computed in claiming the federal rebate paid or payable pursuant to subsection 261.31(2) of the Excise Tax Act (Canada);

 

                (e)    the federal rebate paid or payable pursuant to subsection 261.31(2) of the Excise Tax Act (Canada);

 

                (f)    any other federal rebates paid or payable pursuant to Part IX of the Excise Tax Act (Canada);

 

                (g)    the calculation of the net rebate claimed under subsection (2); and

 

                (h)    a copy of each rebate form filed under Part IX of the Excise Tax Act (Canada) in respect of the supply of the management or administrative service.

Section 14 added: O.I.C. 2001-221, N.S. Reg. 51/2001; renumbered 13: O.I.C. 2006-514, N.S. Reg. 217/2006.


Household Energy Rebate Program


Definitions

14   In Sections 15 to 24,

 

                (a)    “bulk metering” means using a device to establish a charge for the supply of electricity to a multiple unit residential complex or condominium complex;

 

                (b)    “commercial electricity customer” means a non-residential or non-industrial electricity customer who purchases electricity service under a general service tariff, as approved by the Nova Scotia Utility and Review Board under the Public Utilities Act for electric utilities in Nova Scotia;

 

                (ba)  “common area” means, for the purposes of clause 19(1)(a), that part of a multiple unit residential complex or condominium complex not comprising a residential unit or a residential condominium unit;

Clause 14(ba) added: O.I.C. 2008-238, N.S. Reg. 264/2008.

 

                (c)    “condominium complex” means a condominium complex as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (d)    “condominium corporation” means a corporation as defined in Section 3 of the Condominium Act;

 

                (e)    “designated fuel” means any of the following:

 

                         (i)     light fuel oil,

                         (ii)    natural gas,

                         (iii)   propane delivered by a supplier to a purchaser at a residential complex or a condominium complex,

 

                         (iv)   firewood delivered by a supplier to a purchaser at a residential complex or a condominium complex,

Clause 14(e)(iv) added: O.I.C. 2007-348, N.S. Reg. 308/2007.

 

                         (v)    kerosene delivered by a supplier to a purchaser at a residential complex or a condominium complex;

Subclause 14(e)(iv) renumbered (v): O.I.C. 2007-348, N.S. Reg. 308/2007.

 

                (f)    “designated fuel cost” means a charge for designated fuel, and does not include a charge for a service related to providing the designated fuel, including all of the following:

 

                         (i)     an after-hour charge,

                         (ii)    a collection visit charge,

                         (iii)   a delivery charge,

                         (iv)   an equipment lease or rental charge,

                         (v)    an equipment maintenance or insurance charge,

                         (vi)   a late payment charge;

 

                (g)    “electricity cost” means only a base charge, demand side management charge and a charge for the amount of electric current actually used, and does not include a charge for a service related to providing an electric current, including all of the following:

 

                         (i)     an after-hour charge,

                         (ii)    a collection visit charge,

                         (iii)   a connect charge,

                         (iv)   a seasonal disconnect fee,

                         (v)    a street light charge,

                         (vi)   the Cowie Hill surtax,

                         (vii)  a late payment charge;

Clause 14(g) replaced: O.I.C. 2009-402, N.S. Reg. 289/2009; amended: O.I.C. 2009-526, N.S. Reg. 344/2009.

 

                (h)    “heating fuel” means any of the following:

 

                         (i)     coal,

 

                         (ii)    firewood not delivered by a supplier to a purchaser at a residential complex or a condominium complex,

Clause 14(h)(ii) replaced: O.I.C. 2007-348, N.S. Reg. 308/2007.

 

                         (iii)   wood pellets,

 

                         (iv)   propane not delivered by a supplier to a purchaser at a residential complex or a condominium complex,

 

                         (v)    kerosene not delivered by a supplier to a purchaser at a residential complex or a condominium complex,

 

                         (vi)   any fuel that is intended for residential use, is similar to fuel described in subclauses (i) to (v) and is not a designated fuel;

 

                (i)     “heating fuel cost” means a charge for heating fuel, and does not include a charge for a service related to providing the heating fuel, including all of the service charges listed in clause (f);

 

                (j)     “landlord” means a landlord as defined in Section 2 of the Residential Tenancies Act;

 

                (k)    “mixed use property” means a property that is designated under Section 26 of the Assessment Act as partly residential and is classified as partly “residential taxable” based on the current assessment for the property issued under that Act;

 

                (l)     “multiple unit residential complex” means a multiple unit residential complex as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (m)   “purchaser” means a person who acquires designated fuel, heating fuel or electricity at a sale for any of the following purposes:

 

                         (i)     the person’s own consumption or use,

                         (ii)    the consumption or use by another person at that person’s expense,

                         (iii)   on behalf of or as agent for a principal who desires the designated fuel, heating fuel or electricity for consumption or use by the principal or another person at the principal’s expense;

 

                (n)    “rebate” means a rebate paid or credited under these regulations to a purchaser in an amount equal to the tax paid or payable by the purchaser on a designated fuel cost, heating fuel cost or electricity cost;

 

                (o)    “rebate application” means an application for a rebate made to the Minister under subsection 15(4) or Section 16, 17 or 19;

 

                (p)    “residential electricity customer” means a customer who purchases electricity service under a domestic service tariff, as approved by the Nova Scotia Utility and Review Board under the Public Utilities Act for electric utilities in Nova Scotia;

 

                (q)    “residential complex” means a residential complex as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (r)    “residential condominium unit” means a residential condominium unit as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (s)    “residential unit” means a residential unit as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (t)     “residential use property” means a property that, based on the current assessment issued under the Assessment Act, is classified entirely as “residential taxable” or a combination of “residential taxable” and one or more of the following classifications:

 

                         (i)     “resource forest”,

                         (ii)    “resource taxable”,

                         (iii)   “resource exempt”;

Clause 14(t) replaced: O.I.C. 2008-649, N.S. Reg. 445/2008.

 

                (u)    “supplier” means a supplier as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (v)    “supply” means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (w)   “tax” means tax under subsection 165(2) of the Excise Tax Act (Canada).

Section 14 added: O.I.C. 2006-514, N.S. Reg. 217/2006; amended: O.I.C. 2006-550, N.S. Reg. 229/2006.


Designated fuel point-of-sale rebate for residential use property

15   (1)    On behalf of Her Majesty in right of the Province, a designated fuel supplier shall pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a supply of designated fuel, other than natural gas and firewood, made to the purchaser on or after December 1, 2006, for a residential use property.

Subsection 15(1) amended: O.I.C. 2007-348, N.S. Reg. 308/2007.

 

       (2)    On behalf of Her Majesty in right of the Province, a designated fuel supplier shall pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a supply of natural gas invoiced to the purchaser on or after January 1, 2007, for a residential use property.

 

       (2A) On behalf of Her Majesty in right of the Province, a designated fuel supplier shall pay or credit a point-of-sale rebate to a purchaser in an amount equal to the tax on a supply of firewood made to the purchaser on or after June 21, 2007, for a residential use property.

Subsection 15(2A) added: O.I.C. 2007-348, N.S. Reg. 308/2007.

 

       (3)    A point-of-sale rebate to a designated fuel purchaser must be shown on the invoice or receipt issued to the purchaser in a manner that clearly indicates the amount of the rebate.

 

       (4)    If a purchaser who is eligible for a point-of-sale rebate is not paid or credited the amount of the rebate by the supplier, the purchaser may apply to the Minister in accordance with Section 20 for payment of that amount.

Section 15 added: O.I.C. 2006-514, N.S. Reg. 217/2006.


Heating fuel rebate for residential use property

16   A person who purchases heating fuel for a residential use property may apply to the Minister in accordance with Section 20 for a rebate in an amount equal to the tax payable on or after December 1, 2006, that the person paid on the heating fuel cost.

Section 16 added: O.I.C. 2006-514, N.S. Reg. 217/2006.


Designated fuel or heating fuel rebate for mixed use property

17   A person who purchases designated fuel or heating fuel for a mixed use property may apply to the Minister in accordance with Section 20 for a rebate in an amount equal to the tax payable on or after the following dates that the purchaser paid on the designated fuel cost or heating fuel cost for the proportion of the mixed used property that comprises a residential complex or condominium complex:

 

                (a)    for designated fuel other than natural gas and for heating fuel, December 1, 2006;

 

                (b)    for natural gas, on or after January 1, 2007.

Section 17 added: O.I.C. 2006-514, N.S. Reg. 217/2006.


Point-of-sale rebate for residential electricity customer

18   (1)    On behalf of Her Majesty in right of the Province, an electricity supplier shall pay or credit a point-of-sale rebate to a residential electricity customer in an amount equal to the tax on the electricity cost for a supply of electricity consumed on or after October 1, 2009.

Subsection 18(1) replaced: O.I.C. 2009-402, N.S. Reg. 289/2009.

 

       (2)    A point-of-sale rebate to a residential electricity customer must be shown on the invoice or receipt issued to the customer in a manner that clearly indicates the amount of the rebate.

Section 18 added: O.I.C. 2006-514, N.S. Reg. 217/2006; replaced: O.I.C. 2008-238, N.S. Reg. 264/2008.


Commercial electricity customer rebate

19   (1)    A commercial electricity customer who pays tax on an electricity cost and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 20 for a rebate, subject to subsection 21(2) with respect to a mixed use property, in an amount equal to the tax paid on a supply of electricity recorded by a bulk meter and invoiced to the commercial electricity customer on or after October 1, 2009.

Clause 19(1) replaced: O.I.C. 2009-402, N.S. Reg. 289/2009.

 

(2)   The eligibility criteria for a commercial electricity customer rebate are as follows:

 

                (a)    the purchaser is a commercial electricity customer;

 

                (b)    the tax to which the rebate application applies is payable on or after October 1, 2009;

Clause 19(2)(b) amended: O.I.C. 2009-402, N.S. Reg. 289/2009.

 

                (c)    the purchaser is one of the following:

 

                         (i)     a landlord acquiring the electricity for use by tenants of residential units in a multiple unit residential complex with bulk metering,

 

                         (ii)    a condominium corporation acquiring the electricity for use by occupants of residential condominium units in a condominium complex with bulk metering,

 

                         (iii)   a person other than a landlord or a condominium corporation acquiring the electricity for use by occupants of residential units in a multiple unit residential complex with bulk metering,

 

                         (iv)   an occupant of a residential complex in a mixed use property with bulk metering.

Section 19 added: O.I.C. 2006-514, N.S. Reg. 217/2006.

 

Rebate application procedure and limitations

20   (1)    A rebate application must meet all of the following requirements:

 

                (a)    it must be made in the form and manner prescribed by the Minister;

 

                (b)    if for a mixed use property, it must specify the proportion of the property that comprises a residential complex or condominium complex, as applicable;

 

                (c)    it must be accompanied by

 

                         (i)     the original receipts for the designated fuel cost, heating fuel cost or electricity cost to which the application applies, and

 

                         (ii)    any information, documents and material that the Minister requires;

 

                (d)    subject to subsection (3), it must be received by the Minister no later than 24 months after the date of the supply of the designated fuel, heating fuel or electricity to which it applies.

 

       (2)    The amount that may be requested in a rebate application must be determined as follows:

 

                (a)    if the rebate application is for a period of at least 12 months, the amount requested may be any amount of tax paid;

 

                (b)    if the rebate application is for a period that is shorter than 12 months, the amount requested must be at least $30.00 in tax paid.

 

       (3)    A purchaser described in clause 19(2)(c) who purchases electricity, heating fuel or designated fuel for use in a mixed use property or a residential use property may submit a rebate application only in April, July, October or January of each year within the 24-month period specified in clause (1)(d).

Subsection 20(3) replaced: O.I.C. 238/2008, N.S. Reg. 264/2008.

Section 20 added: O.I.C. 2006-514, N.S. Reg. 217/2006.

 

Minister may pay or credit rebate

21   (1)    On receipt of a purchaser’s rebate application under subsection 15(4) or Section 16, 17 or 19, the Minister may, on behalf of Her Majesty in right of the Province, pay or credit the amount of the rebate to the purchaser.

Subsection 21(1) amended: O.I.C. 2008-238, N.S. Reg. 264/2008.

 

       (2)    A rebate in respect of a mixed use property applies only to the proportion of the mixed use property that comprises a residential complex or condominium complex, and must be calculated in accordance with the formula R = (TRA ÷ TA) × T, in which

 

                (a)    R is the rebate;

 

                (b)    TRA is the area comprising the residential complex or condominium complex within the mixed use property;

 

                (c)    TA is the total area of the mixed use property; and

 

                (d)    T is the tax paid by the purchaser on the designated fuel cost, heating fuel cost or electricity cost to which the application applies.

Subsection 21(2) replaced: O.I.C. 2009-402, N.S. Reg. 289/2009.

Section 21 added: O.I.C. 2006-514, N.S. Reg. 217/2006.

 

Reimbursement of rebate paid by supplier

22   (1)    A supplier may apply to the Minister in accordance with subsection (2) for reimbursement of the total rebates paid or credited by the supplier under Section 15 or 18.

 

       (2)    A supplier’s reimbursement application must meet all of the following requirements:

 

                (a)    it must be made in the form and manner prescribed by the Minister;

 

                (b)    it must be accompanied by any information, documents and material that the Minister requires to determine that the supplier is entitled to reimbursement;

 

                (c)    it must be received by the Minister no later than 24 months after the supply of designated fuel or electricity to which it applies.

Clause 22(2)(c) amended: O.I.C. 2008-238, N.S. Reg. 264/2008.

 

       (3)    On receipt of a reimbursement application that meets the requirements of subsection (2), the Minister shall pay or credit the amount of the reimbursement to the supplier.

 

       (4)    A supplier shall not submit a reimbursement application more often than 4 times per calendar month.

Subsection 22(4) amended: O.I.C. 2006-550, N.S. Reg. 229/2006.

Section 22 added: O.I.C. 2006-514, N.S. Reg. 217/2006.

 

Supplier’s rebate records

23   (1)    A supplier shall keep a record of each rebate made to a purchaser under Section 15 or 18, and shall promptly give copies of their rebate records to the Minister on request.

 

       (2)    A record of a rebate must be kept for 72 months following the date of the rebate.

Section 24 added: O.I.C. 2006-514, N.S. Reg. 217/2006; renumbered 23: O.I.C. 2006-550, N.S. Reg. 229/2006.

 

Repayment by supplier of excess rebate reimbursement

24   (1)    If the amount of a reimbursement made by the Minister to a supplier under Section 22 is greater than the amount of the rebate for which the reimbursement was sought, the supplier shall pay to the Minister, or the Minister may deduct from any reimbursement of rebates subsequently to be made to the supplier, an amount equal to the difference between the reimbursement and the rebate.

 

       (2)    A supplier shall pay to the Minister an amount equal to any portion of a reimbursement made by the Minister to the supplier that is subsequently recovered by the supplier from the Receiver General under Section 231 of the Excise Tax Act (Canada).

Section 25 added: O.I.C. 2006-514, N.S. Reg. 217/2006; renumbered 24: O.I.C. 2006-550, N.S. Reg. 229/2006.

 

New Home Construction Rebate Program

 

Definitions

25   In Sections 26 to 32,

 

                (a)    “builder” means a person who builds a residential complex on real property in which the person has an interest at the time of building and who is a registrant as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (b)    “final rebate application” means a final application for a rebate made to the Minister in accordance with Section 29;

 

                (c)    “floating home” means a floating home as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (d)    “individual” means a natural person;

 

                (e)    “manufactured home” means a factory-built home, mobile home or building intended for residential occupancy for individuals;

 

                (f)    “mobile home” means a mobile home as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (g)    “preliminary rebate application” means a preliminary application for a rebate made to the Minister in accordance with Section 28;

 

                (h)    “primary place of residence” means a residential complex, owned jointly or otherwise, that is intended to be inhabited by an individual on a permanent basis;

 

                (i)     “qualifying construction costs” means the cost of any of the following that are purchased after December 31, 2008, and before April 1, 2010, for construction of a residential complex and on which tax is payable:

 

                         (i)     land,

 

                         (ii)    services,

 

                         (iii)   construction materials that form part of and are incorporated into the residential complex;

 

                (j)     “rebate” means a rebate paid under Section 30;

 

                (k)    “relation” means an individual related to another individual by blood, marriage, common-law relationship or adoption;

 

                (l)     “residential complex” means a residential unit or a residential condominium unit;

 

                (m)   “residential condominium unit” means a residential condominium unit as defined in subsection 123(1) of the Excise Tax Act (Canada) that is situated in the Province;

 

                (n)    “residential unit” means a detached house, semi-detached house, rowhouse unit, manufactured home or floating home that is situated in the Province and is

 

                         (i)     occupied by an individual as a place of residence, or

 

                         (ii)    has never been used or occupied for any purpose, but is intended to be used as a place of residence for individuals;

 

                (o)    “supply” means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (p)    “tax” means tax under subsection 165(2) of the Excise Tax Act (Canada);

 

                (q)    “taxable supply” means a taxable supply as defined in subsection 123(1) of the Excise Tax Act (Canada).

Section 25 added: O.I.C. 2009-340, N.S. Reg. N.S. Reg. 259/2009.

 

Rebate on tax paid on purchase of residential complex from builder

26   (1)    An individual who purchases a residential complex from a builder and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Sections 28 and 29 for a rebate in respect of the tax paid by the individual in purchasing the residential complex.

 

       (2)    The eligibility criteria for a rebate of tax paid by an individual who purchases a residential complex from a builder are as follows:

 

                (a)    the builder of the residential complex has made a taxable supply by way of sale of the residential complex to the individual;

 

                (b)    at the time the individual became liable or assumed liability under an agreement of purchase and sale for the residential complex entered into between the builder and the individual, the individual was acquiring the residential complex for use as the primary place of residence of the individual or a relation of the individual;

 

                (c)    the individual has paid all of the tax payable in respect of the supply of the residential complex;

 

                (d)    a permit authorizing the start of the construction of the residential complex was issued by the appropriate municipality after December 31, 2008, and before April 1, 2010;

 

                (e)    ownership of the residential complex was transferred to the individual after the construction was substantially completed and before April 1, 2010;

 

                (f)    after the construction was substantially completed and before possession of the residential complex was given to the individual under the agreement of purchase and sale for the residential complex

 

                         (i)     in the case of a residential unit, the unit was not occupied by any individual as a place of residence or lodging, and

 

                         (ii)    in the case of a residential condominium unit, the unit was not occupied by any individual as a place of residence or lodging unless, throughout the time the unit was occupied, it was occupied as a primary place of residence by an individual who was at the time of that occupancy a purchaser of the unit under an agreement of purchase and sale of the unit, or a relation of that individual;

 

                (g)    either

 

                         (i)     the first individual to occupy the residential complex as a place of residence at any time after substantial completion of construction was

 

                                  (A)   in the case of a residential unit, the individual or a relation of the individual, or

 

                                  (B)   in the case of a residential condominium unit, the individual who was at that time a purchaser of the unit under an agreement of purchase and sale of the unit, or a relation of the individual, or

 

                         (ii)    the individual made an exempt supply by way of sale of the residential complex, and ownership was transferred to the recipient of the supply before the residential complex was occupied by any individual as a place of residence.

 

       (3)    If an individual has purchased a residential complex jointly with 1 or more co-owners, the criteria in subsection (2) also apply to each co-owner.

 

       (4)    An individual is not eligible for a rebate if any co-owner referred to in subsection (3) is not an individual.

Section 26 added: O.I.C. 2009-340, N.S. Reg. N.S. Reg. 259/2009.

 

Rebate for tax paid on qualifying construction costs

27   (1)    An individual who constructs, or who engages another person to construct on the individual’s behalf, a residential complex and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Sections 28 and 29 for a rebate in respect of the tax paid by the individual on qualifying construction costs for the residential complex.

 

       (2)    The eligibility criteria for a rebate of tax paid by an individual who has constructed, or who has engaged another person to construct on the individual’s behalf, a residential complex are as follows:

 

                (a)    the residential complex was constructed for use as the primary place of residence of the individual or a relation of the individual;

 

                (b)    the individual has paid all of the tax payable in respect of the qualifying construction costs for which the individual is claiming a rebate;

 

                (c)    either

 

                         (i)     the first individual to occupy the residential complex as a primary place of residence after substantial completion of the complex was the individual or a relation of the individual, or

 

                         (ii)    the individual made an exempt supply by way of sale of the residential complex and ownership of the residential complex was transferred to the recipient before the residential complex was occupied by any individual as a place of residence or lodging;

 

                (d)    a permit authorizing the start of construction of the residential complex was issued by the appropriate municipality after December 31, 2008, and before April 1, 2010;

 

                (e)    construction of the residential complex was substantially complete before April 1, 2010.

 

       (3)    If a residential complex referred to in subsection (1) is constructed by or on behalf of an individual and 1 or more co-owners, the criteria in subsection (2) also apply to each co-owner.

 

       (4)    An individual is not eligible for a rebate if any co-owner referred to in subsection (3) is not an individual.

Section 27 added: O.I.C. 2009-340, N.S. Reg. N.S. Reg. 259/2009.

 

Preliminary rebate application procedure

28   (1)    A preliminary rebate application must meet all of the following requirements in order to be accepted:

 

                (a)    it must be made in the form and manner prescribed by the Minister;

 

                (b)    it must be accompanied by any information, documents and material that the Minister requires;

 

                (c)    it must be received by the Minister before April 1, 2010.

 

       (2)    Preliminary rebate applications must be placed in order in accordance with the time each is received, but preliminary rebate applications that the Minister determines to be incomplete or not meeting the requirements of these regulations must not be placed in order and must be rejected.

Section 28 added: O.I.C. 2009-340, N.S. Reg. N.S. Reg. 259/2009.

 

Final rebate application procedure

29   A final rebate application must meet all of the following requirements in order to be accepted:

 

                (a)    it must be made in the form and manner prescribed by the Minister;

 

                (b)    it must be accompanied by any information, documents and material that the Minister requires;

 

                (c)    it must be received by the Minister before May 1, 2010.

Section 29 added: O.I.C. 2009-340, N.S. Reg. N.S. Reg. 259/2009.

 

Minister may pay rebate 

30   (1)    On receipt of an individual’s final rebate application, the Minister may, on behalf of Her Majesty in right of the Province, pay the amount of the rebate to the individual, subject to the conditions and limitations set out in this Section.

 

       (2)    The amount of the rebate that may be paid to an individual is the lesser of

 

                (a)    $7000, and

 

                (b)    50% of the tax paid in respect of the purchase of the residential complex from the builder or the qualifying construction costs for the residential complex, as the case may be.

 

       (3)    The maximum number of rebates that may be paid is 1500.

 

       (4)    A rebate must not be paid to an individual who has applied for or received a rebate or input tax credit under any provision of the Excise Tax Act (Canada), other than the GST/HST New Housing Rebate.

 

       (5)    A rebate must be paid to the individual who applies for the rebate in accordance with these regulations, and not to a co-owner.

 

       (6)    An individual must not be paid more than 1 rebate, and the Minister must not pay more than 1 rebate in respect of the same residential complex.

 

       (7)    An individual is not eligible for a rebate if that individual, whether as an applicant or a co-owner, was named in a previous application that resulted in a rebate being paid.

 

       (8)    An individual is not eligible for a rebate in respect of a residential complex if a co-owner of the residential complex, whether as applicant or co-owner, was named in a previous application that resulted in a rebate being paid.

Section 30 added: O.I.C. 2009-340, N.S. Reg. N.S. Reg. 259/2009.

 

Recovery of excess rebate

31   If the amount of a rebate made by the Minister is greater than the rebate to which an individual is entitled under these regulations, the individual must pay to the Minister an amount equal to the difference between the amount paid and the amount to which the individual is entitled.

Section 31 added: O.I.C. 2009-340, N.S. Reg. N.S. Reg. 259/2009.

 

Individual must keep records

32   An individual who applies for and is paid a rebate must keep records related to the rebate application, including the originals of any copied documents submitted to the Minister as part of the rebate application, for 6 years following receipt of the rebate, and must make the records and documents available for audit.

Section 32 added: O.I.C. 2009-340, N.S. Reg. N.S. Reg. 259/2009.

 

First-Time Home Buyer Rebate Program

 

Definitions

33   In Sections 34 to 40,

 

                (a)    “builder” means a person who builds a residential complex on real property in which the person has an interest at the time of building and who is a registrant as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (b)    “common-law relationship” means a relationship between 2 individuals who have been cohabiting in a conjugal relationship for a period of at least 1 year or a relationship that is registered as a domestic partnership under the Vital Statistics Act.

 

                (c)    “cooperative housing corporation” means a cooperative housing corporation as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (d)    “floating home” means a floating home as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (e)    “individual” means a natural person;

 

                (f)    “manufactured home” means a factory-built home, mobile home or building intended for residential occupancy for individuals;

 

                (g)    “mobile home” means a mobile home as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (h)    “occupancy permit” means a permit issued by a municipality allowing for the initial occupancy of a residential complex;

 

                (i)     “primary place of residence” means a residential complex, owned jointly or otherwise, that is intended to be inhabited by an individual on a permanent basis;

 

                (j)     “qualifying construction costs” means the cost of any of the following that are purchased for the construction of a residential complex and on which tax is payable:

 

                         (i)     land,

 

                         (ii)    services,

 

                         (iii)   construction materials that form part of and are incorporated into the residential complex;

 

                (k)    “rebate” means a rebate paid under Section 38;

 

                (l)     “rebate application” means an application for a rebate made to the Minister in accordance with Section 37;

 

                (m)   “relation” means an individual related to another individual by blood, marriage, common-law relationship or adoption;

 

                (n)    “residential complex” means a residential unit or a residential condominium unit;

 

                (o)    “residential condominium unit” means a residential condominium unit as defined in subsection 123(1) of the Excise Tax Act (Canada) that is situated in the Province;

 

                (p)    “residential unit” means a detached house, semi-detached house, rowhouse unit, manufactured home or floating home that is situated in the Province and is

 

                         (i)     occupied by an individual as a place of residence, or

 

                         (ii)    has never been used or occupied for any purpose, but is intended to be used as a place of residence for individuals;

 

                (q)    “supply” means a supply as defined in subsection 123(1) of the Excise Tax Act (Canada);

 

                (r)    “tax” means tax under subsection 165(2) of the Excise Tax Act (Canada);

 

                (s)    “taxable supply” means a taxable supply as defined in subsection 123(1) of the Excise Tax Act (Canada).

Section 33 added: O.I.C. 2010-253, N.S. Reg. 92/2010.

 

Rebate on tax paid on purchase of residential complex from builder

34   (1)    An individual who purchases a residential complex from a builder and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 37 for a rebate in respect of the tax paid by the individual in purchasing the residential complex.

 

       (2)    The eligibility criteria for a rebate of tax paid by an individual who purchases a residential complex from a builder are as follows:

 

                (a)    the builder of the residential complex has made a taxable supply by way of sale of the residential complex to the individual;

 

                (b)    at the time the individual became liable or assumed liability under an agreement of purchase and sale for the residential complex entered into between the builder and the individual, the individual was acquiring the residential complex for use as the primary place of residence of the individual or a relation of the individual;

 

                (c)    the individual has paid all of the tax payable in respect of the supply of the residential complex;

 

                (d)    the individual entered into an agreement of purchase and sale for the residential complex after April 6, 2010;

 

                (e)    ownership and possession of the residential complex was transferred to the individual after the construction was substantially completed and after June 30, 2010;

 

                (f)    after the construction was substantially completed and before possession of the residential complex was given to the individual under the agreement of purchase and sale for the residential complex,

 

                         (i)     in the case of a residential unit, the unit was not occupied by any individual as a place of residence or lodging, or

 

                         (ii)    in the case of a residential condominium unit, either

 

                                  (A)   the unit was not occupied by any individual as a place of residence or lodging, or

 

                                  (B)   the unit was occupied as a primary place of residence by an individual who was at the time of that occupancy a purchaser of the unit under an agreement of purchase and sale of the unit, or a relation of that individual;

 

                (g)    the first individual to occupy the residential complex as a place of residence at any time after substantial completion of construction was

 

                         (i)     in the case of a residential unit, the individual or a relation of the individual, or

 

                         (ii)    in the case of a residential condominium unit, an individual who was at that time a purchaser of the unit under an agreement of purchase and sale of the unit, or a relation of the individual;

 

                (h)    1 of the following applies:

 

                         (i)     the individual or a relation of the individual who occupies the residential complex did not own and occupy a residential complex in Canada as a primary place of residence at any time during the 60-month period preceding the date of the transfer of ownership of the residential complex to the individual who is claiming the rebate,

 

                         (ii)    on the last day on which any of the individuals referred to in subclause (i) was an owner-occupant of a residential complex in Canada during the 60-month period referred to in that subclause, that residential complex was destroyed otherwise than voluntarily by any of them.

 

       (3)    If an individual has purchased a residential complex jointly with 1 or more co-owners, the criteria in subsection (2) also apply to each co-owner.

 

       (4)    An individual is not eligible for a rebate if any co-owner referred to in subsection (3) is not an individual.

Section 34 added: O.I.C. 2010-253, N.S. Reg. 92/2010.

 

Rebate for tax paid on qualifying construction costs

35   (1)    An individual who constructs, or who engages another person to construct on the individual’s behalf, a residential complex and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 37 for a rebate in respect of the tax paid by the individual on qualifying construction costs for the residential complex.

 

       (2)    The eligibility criteria for a rebate of tax paid by an individual who has constructed, or who has engaged another person to construct on the individual’s behalf, a residential complex are as follows:

 

                (a)    the residential complex was constructed for use as the primary place of residence of the individual or a relation of the individual;

 

                (b)    the individual has paid all of the tax payable in respect of the qualifying construction costs for which the individual is claiming a rebate;

 

                (c)    an application for rebate is filed after June 30, 2010;

 

                (d)    construction of the residential complex is substantially complete;

 

                (e)    the first individual to occupy the residential complex as a primary place of residence after substantial completion of the complex was the individual or a relation of the individual;

 

                (f)    1 of the following applies:

 

                         (i)     the individual or a relation of the individual who occupies the residential complex did not own and occupy a residential complex in Canada as a primary residence at any time during the 60-month period preceding the date of the occupancy permit of the residential complex for which the rebate is being claimed,

 

                         (ii)    on the last day on which any of the individuals referred to in subclause (i) was an owner-occupant of a residential complex in Canada during the 60-month period referred to in that subclause, that residential complex was destroyed otherwise than voluntarily by any of them.

 

       (3)    If a residential complex is constructed by or on behalf of an individual and 1 or more co-owners, the criteria in subsection (2) also apply to each co-owner.

 

       (4)    An individual is not eligible for a rebate if any co-owner referred to in subsection (3) is not an individual.

Section 35 added: O.I.C. 2010-253, N.S. Reg. 92/2010.

 

Cooperative housing rebate

36   (1)    An individual who purchases a share of the capital stock of a cooperative housing corporation and who meets all of the criteria in subsection (2) may apply to the Minister in accordance with Section 37 for a rebate in respect of the purchase price paid by the individual for the share.

 

       (2)    The eligibility criteria for a rebate of the purchase price paid by an individual for a share of the capital stock of a cooperative housing corporation are as follows:

 

                (a)    the individual entered into an agreement of purchase and sale for the share after April 6, 2010;

 

                (b)    the individual acquired the share after June 30, 2010, for the purpose of using a residential unit in a residential complex of the corporation that is situated in the Province as the primary place of residence of the individual or of a relation of the individual;

 

                (c)    after the construction of the residential complex was substantially completed and before possession of the residential unit was given to the individual as an incidence of ownership of the share, the unit was not occupied by any individual as a place of residence or lodging;

 

                (d)    the first individual to occupy the residential unit as a place of residence after possession of the unit was given to the individual was the individual or a relation of the individual;

 

                (e)    the corporation has paid tax in respect of a taxable supply to the corporation of the residential complex;

 

                (f)    1 of the following applies:

 

                         (i)     the individual or a relation of the individual who occupies the residential complex did not own and occupy any other residential complex in Canada as a primary place of residence at any time during the 60-month period preceding the date of the purchase of the share of capital stock by the individual who is claiming the rebate,

 

                         (ii)    on the last day on which any of the individuals referred to in subclause (i) was an owner-occupant of a residential complex in Canada during the 60-month period referred to in that subclause, that residential complex was destroyed otherwise than voluntarily by any of them.

 

       (3)    If an individual has purchased a share of capital stock jointly with 1 or more co-owners, the criteria in subsection (2) also apply to each co-owner.

 

       (4)    An individual is not eligible for a rebate if any co-owner referred to in subsection (3) is not an individual.

Section 36 added: O.I.C. 2010-253, N.S. Reg. 92/2010.

 

Rebate application procedure

37   A rebate application must meet all of the following requirements in order to be accepted:

 

                (a)    it must be made in the form and manner prescribed by the Minister;

 

                (b)    it must be accompanied by any information, documents and material that the Minister requires;

 

                (c)    it must be received by the Minister within 24 months of

 

                         (i)     in the case of a purchase of a residential complex from a builder, the date on which ownership was transferred to the individual claiming the rebate,

 

                         (ii)    in the case of an individual who constructs, or who engages another to construct on the individual’s behalf, a residential complex, the date on which the occupancy permit for the residential complex was issued,

 

                         (iii)   in the case of a purchase of a share of the capital stock of a cooperative housing corporation, the date on which the share was purchased by the individual claiming the rebate.

Section 37 added: O.I.C. 2010-253, N.S. Reg. 92/2010.

 

Minister may pay rebate

38   (1)    On receipt of an individual’s rebate application, the Minister may, on behalf of Her Majesty in right of the Province, pay the amount of the rebate to the individual, subject to the conditions and limitations set out in this Section.

 

       (2)    The amount of the rebate that may be paid to an individual is

 

                (a)    in the case of a purchase of a residential complex from a builder,

 

                         (i)     the lesser of $1500 and 18.75% of the tax paid in respect of the purchase, if the individual entered into an agreement of purchase and sale for the residential complex before April 1, 2012, or

 

                         (ii)    the lesser of $3000 and 18.75% of the tax paid in respect of the purchase, if the individual entered into an agreement of purchase and sale for the residential complex after March 31, 2012;

 

                (b)    in the case of construction of a residential complex,

 

                         (i)     the lesser of $1500 and 18.75% of the tax paid in respect of the qualifying construction costs, if the permit authorizing the start of the construction was issued by the appropriate municipality before April 1, 2012, or

 

                         (ii)    the lesser of $3000 and 18.75% of the tax paid in respect of the qualifying construction costs, if the permit authorizing the start of the construction was issued by the appropriate municipality after March 31, 2012;

 

                (c)    in the case of a purchase of a share of the capital stock of a cooperative housing corporation,

 

                         (i)     the lesser of $1500 and 1.31% of the purchase price of the share, if the individual entered into an agreement of purchase and sale for the share before April 1, 2012, or

 

                         (ii)    the lesser of $3000 and 1.31% of the purchase price of the share, if the individual entered into an agreement of purchase and sale for the share after March 31, 2012.

Subsection 38(2) replaced: O.I.C. 2012-198, N.S. Reg. 114/2012.

 

       (3)    A rebate must not be paid to an individual who has applied for or received a rebate or input tax credit under any provision of the Excise Tax Act (Canada), other than the federal portion of the GST/HST New Housing Rebate.

 

       (4)    A rebate must be paid to the individual who applies for the rebate in accordance with these regulations, and not to a co-owner.

 

       (5)    The Minister must not pay more than 1 rebate in respect of the same residential complex.

Section 38 added: O.I.C. 2010-253, N.S. Reg. 92/2010.

 

Recovery of excess rebate

39   If the amount of a rebate made by the Minister is greater than the rebate to which an individual is entitled under these regulations, the individual must pay to the Minister an amount equal to the difference between the amount paid and the amount to which the individual is entitled.

Section 39 added: O.I.C. 2010-253, N.S. Reg. 92/2010.

 

Individual must keep records

40   An individual who applies for and is paid a rebate must keep records related to the rebate application, including the originals of any copied documents submitted to the Minister as part of the rebate application, for 6 years following receipt of the rebate, and must make the records and documents available for audit.

Section 40 added: O.I.C. 2010-253, N.S. Reg. 92/2010.