Nova Scotia HST Regulations, 2010

Marginal note:Tax rate for Nova Scotia

• 2 (1) For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for Nova Scotia is 10%.

• Marginal note:Tax rate for Nova Scotia offshore area

  (2) For the purposes of paragraph (b) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for the Nova Scotia offshore area is 10%.

• Marginal note:Non-application

  (3) Subsections (1) and (2) do not apply if a prescribed rate for Nova Scotia or for the Nova Scotia offshore area is applicable under section 33.6 of the New Harmonized Value-added Tax System Regulations.