This consolidation is unofficial and is for reference only.  For the official version of the regulations, consult the original documents on file with the Office of the Registrar 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 our office that are not yet included in this consolidation.
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Health Services Tax 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. 34/1997

amended to O.I.C. 2026-49 (effective February 17, 2026), N.S. Reg. 49/2026


 

1        These regulations may be cited as the Health Services Tax 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3        [repealed]

 

4        [repealed]

 

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

 

 

 

Legislative History
Reference Tables

Health Services Tax Suspension Regulations

N.S. Reg. 34/1997

Sales Tax Act

Note:  The information in these tables does not form part of the regulations and is compiled by the Office of the Registrar of Regulations for reference only.

Source Law

The current consolidation of the Health Services Tax Suspension Regulations made under the Sales Tax Act includes all of the following regulations:

N.S.
Regulation

In force
date*

How in force

Royal Gazette
Part II Issue

34/1997

Apr 1, 1997

date specified

Apr 11, 1997

110/1997

Apr 1, 1997

date specified

Sep 12, 1997

4/2000

Dec 23, 1999

date specified

Jan 14, 2000

49/2026

Feb 17, 2026

date specified

Mar 6, 2026

 

 

 

 

The following regulations are not yet in force and are not included in the current consolidation:

N.S.
Regulation

In force
date*

How in force

Royal Gazette
Part II Issue

 

 

 

 

 

 

 

 

 

 

 

 

*See subsection 3(6) of the Regulations Act for rules about in force dates of regulations.

Amendments by Provision

ad. = added
am. = amended

fc. = fee change
ra. = reassigned

rep. = repealed
rs. = repealed and substituted

Provision affected

How affected

1........................................................

am. 49/20261

3........................................................

rs. 110/1997; rep. 49/2026

3(2)..............................................

ra. as 3(3) 4/2000

3(2)..............................................

ad. 4/2000

3(3)..............................................

ra. from 3(2) 4/2000

4........................................................

rep. 49/2026

Note that changes to headings are not included in the above table.

Editorial Notes and Corrections

 

Note

Effective
date

1

Title of regulations amended from Health Services Tax and Theatres and Amusements Taxes Suspension Regulations.

 

 

 

 

 

 

 

Repealed and Superseded

N.S.
Regulation

Title

In force
date

Repealed
date

 

 

 

 

Note:  Only regulations that are specifically repealed and replaced appear in this table.  It may not reflect the entire history of regulations on this subject matter.