Government of Nova Scotia, Canada
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HST Information for Families

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.

Point-of-Sale Rebates:

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)


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


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.


Affordable Living Tax Credit:

The Affordable Living Tax Credit is aimed at individuals and families with low and modest income, to help offset the impact of the HST rate increase. Beginning July 1, 2010, qualifying Nova Scotia households will receive a tax credit payment every quarter, along with the federal GST credit. To be eligible for this tax credit you must file your income tax return each year.

 Rebates Summary (20k PDF)

 Backgrounder on HST (24k PDF)


Orange ClockFor More Information

Abdul Wurie,
Policy Analyst
Tel:  902.424.4681

The Canada Revenue Agency (CRA) administers the harmonized sales tax on behalf of the Province. The CRA can answer your personal income tax questions for both federal and provincial income tax systems.

Toll-Free: 1.800.959.5525