News and Insights

Nova Scotia Budget 2017-2018

Tax Development Sep 27, 2017

On September 26, 2017, Finance and Treasury Board Minister Karen Casey presented the 2017-2018 Nova Scotia budget, which is entitled “Opportunities for Growth”.  This is the province’s second budget of 2017 and was required since the government was re-elected shortly after the spring budget was announced. Similar to the earlier budget, the Minister announced that this budget will focus on investments in infrastructure, jobs for youth, new ideas for a better economy, support for an aging population, and especially healthy residents and communities. 

In addition to an increase in the small business corporate income tax rate threshold and the enhancement of certain personal income tax credits, the budget contains only one commodity tax change, as explained below.

Motive Fuel Tax Exemption for Mining and Quarrying

This year’s budget confirmed that, effective April 1, 2017, fuel purchased for use in equipment that is used in the mining and quarrying sectors will be exempt from motive fuel tax.  This change is consistent with similar exemptions currently available for motive fuel purchased for use in: fishing, farming, and logging operations; commercial vessels and ferries; provincial, municipal, school board, and public works vehicles; equipment used for firefighting; locomotives; and the vehicles of status Indians on a reserve.

Further information on the 2017-2018 Nova Scotia budget may be found on the province’s web site at:

Nova Scotia Budget 2017-2018