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 © 2009, 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.


Health Services Tax and Theatres and Amusements Taxes Suspension Regulations

made under Section 13 of the
Sales Tax Act
S.N.S. 1996, c. 31
O.I.C. 97-209 (April 1, 1997), N.S. Reg. 34/97
as amended up to and including O.I.C. 1999-649 (Dec. 23, 1999), N.S. Reg. 4/2000

1 These regulations may be cited as the Health Services Tax and Theatres and Amusements Taxes Suspension Regulations.

2 (1) Part II of the Revenue Act does not apply to the purchase of tangible personal property on or after April 1, 1997.

(2) For greater certainty, nothing in this Section affects the operation of Section 12 of the Sales Tax Act or clause 31C(1)(b) of the Revenue Act.

3 (1) Subject to subsection (2), Section 9 of the Theatres and Amusements Act does not apply to attendance at any performance at a theatre, attendance at any place of amusement or participation or indulgence in any recreation or amusement on or after April 1, 1997.

(2) Subsection (1) does not apply to admissions to, or rights to attendance at, a dinner, ball, concert, show or like event where any admission to, or right to attendance at, the event was sold before October 24, 1996.
Subsection 3(2) added: O.I.C. 1999-649, N.S. Reg. 4/2000.

(3) Subsection (1) does not apply to the tax imposed by Section 6 of the regulations made under the Theatres and Amusements Act by the Governor in Council on February 2, 1956, as amended.
Subsection 3(2) renumbered 3(3): O.I.C. 1999-649, N.S. Reg. 4/2000.
Section 3 replaced: O.I.C. 97-555, N.S. Reg. 110/97, effective April 1, 1997.

4 Section 10 of the Theatres and Amusements Act does not apply to cable television services purchased on or after April 1, 1997.

5 These regulations have effect on and after April 1, 1997