The Canada Revenue Agency has recently revised this guide to reflect the GST/HST rate change, effective January 1, 2008. The guide discusses whether or not a person is required to pay either the provincial part of the HST or a provincial motor vehicle tax when registering a vehicle in Nova Scotia, New Brunswick or Newfoundland and Labrador.
CRA RC4100
CRA Guide RC4100, “Harmonized Sales Tax and the Provincial Motor Vehicle Tax”
Tax Development Nov 18, 2008