News and Insights

Canada Border Services Agency Fact Sheet, “Nova Scotia Harmonized Sales Tax Rate Change”

Tax Development Jul 06, 2010

As a result of the HST rate increase in Nova Scotia from 13% to 15%, effective July 1, 2010, the Canada Border Services Agency (CBSA) will apply the new HST rate on non-commercial imports destined for consumers that are resident in Nova Scotia.  The HST will apply at a rate of 15% to non-commercial goods destined for Nova Scotia, regardless of where the goods enter into Canada.  Non-commercial goods are defined as all goods, other than goods imported into Canada for sale, or for any commercial, industrial, occupational, institutional or other like use.

In addition, the province of Nova Scotia has expanded its list of goods that will be eligible for a point-of-sale rebate of the provincial portion (10%) of the HST. The list now includes: children’s diapers; children’s clothing; children’s footwear; feminine hygiene products; and books.  The CBSA will automatically apply the rebate to qualifying goods being imported into Canada and destined for Nova Scotia.  

CBSA Fact Sheet NS HST