As of July 1, 2010, HST in Nova Scotia will change from 13% to 15%, due to an increase of the provincial portion of the HST from 8% to 10%.
The province is offering a number of HST rebates to offset the provincial portion of the HST for certain products and services.
The point-of-sale rebate eliminates the provincial portion of the HST on certain essential items. The following items will be rebated at the time of purchase:
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. |
Rebates Summary (20k PDF)
Backgrounder on HST (24k PDF)