News and Insights

Nova Scotia Revenue Tax Act and Sales Tax Act Bulletins

Tax Development Jan 23, 2008

Nova Scotia has recently revised the following bulletins to reflect the reduction of GST and the federal component of HST from 6% to 5%, effective January 1, 2008:

  • Bulletin 5012R5, “Rebate to Volunteer & Municipal Fire Departments”;
  • Bulletin 5054R1, “Change in Tax Rate Private Purchases of Motor Vehicles and Other Designated Tangible Personal Property”;
  • Bulletin 5055R1, “Tobacco Tax Calculation on Cigars”;
  • Bulletin 5056R1, “Rebate of 8% Provincial Component of Harmonized Sales Tax on Computers Paid By or on Behalf of Persons Who Are Physically or Visually or Hearing Impaired or Mentally Challenged”;
  • Bulletin 5058R1, “Motor Vehicles – Rebate of Nova Scotia Sales Tax (13%) for Persons with Physiological Impairment”; and
  • Bulletin 5064R2, “Notice to Bulk Vendors of Firewood ‘Your Energy Rebate.’”