Nova Scotia Sales Tax Calculator

Nova Scotia HST rate: 14% and how to calculate it

The Nova Scotia HST rate is 14%: 5% federal GST plus a 9% provincial part, charged as one tax on the pre-tax price. The province announced the one-point cut on October 23, 2024, and the CRA applied the new rate from April 1, 2025. To calculate it, multiply the price by 0.14 for the tax, or by 1.14 for the total.

Nova Scotia's Tax 101 guide explains that the province's HST base is the same as the federal GST base. If the GST applies to something, so does the full 14%, unless a provincial point-of-sale rebate removes the 9% part.

Reverse HST in Nova Scotia (and older 15% receipts)

To reverse Nova Scotia HST, divide the total by 1.14. A $285.00 total is $250.00 before tax and $35.00 HST.

Check the date first. Receipts and invoices from before April 1, 2025 carry the old 15% rate. To reverse one of those, divide by 1.15: $115.00 becomes $100.00. Using 1.14 on an old receipt overstates the pre-tax price, which matters for expense claims and input tax credits. Contracts that ran across the change follow the CRA transitional rules in GST/HST Notices 342 (goods and services) and 343 (housing and real property).

Point-of-sale rebates: children's goods and books

Nova Scotia refunds its 9% share of the HST at the till on four kinds of goods: children's clothing, children's footwear, diapers and printed books. The buyer pays only the 5% federal part. On $40.00 toddler boots, that means $2.00 tax instead of $5.60, a $3.60 saving.

The CRA's info sheet GI-063 sets out what qualifies. Children's clothing means sizes up to girls' Canada Standard Size 16 and boys' size 20, or XS to L where there is no standard size. Baby garments, bibs and receiving blankets count, and so do hats, mittens and socks in children's styles. Footwear qualifies if the insole is 24.25 cm or shorter. Costumes, adult sizes bought for a child, and gear used only for sport (skates, cleats, ski boots, wetsuits) do not. Diapers include cloth and disposable diapers, liners and training pants, but not adult sizes or a diaper service.

Under GI-065, the book rebate covers printed books, audiobooks and religious scriptures. It excludes e-books, colouring and activity books, calendars, agendas and most magazines bought at the newsstand. If a store forgets the rebate, you can claim the provincial part from the CRA on form GST189 within four years. The CRA does not pay claims of $2.00 or less.

Home heating and electricity: the Your Energy Rebate Program

Nova Scotia also rebates the provincial part of HST on home energy for a residential property, through the Your Energy Rebate Program run by the province rather than the CRA. Bulk energy vendors can register with the program and deduct the rebate on the bill, so the household pays only the 5% federal part.

For a household spending $2,400 a year on home energy before tax, the program removes $216 of provincial HST. If a supplier, such as a seller of wood, wood pellets or propane, did not deduct it, apply to the province within 24 months of the purchase. Claims must total at least $30 or cover 12 months or more. Delivery, maintenance and repair charges are not covered.

What is not taxed at all in Nova Scotia

Some supplies pay no HST because federal law makes them zero-rated (taxed at 0%) or exempt. The CRA's type-of-supply list applies across Canada, including Nova Scotia:

• Zero-rated: basic groceries such as milk, bread and vegetables, prescription drugs, feminine hygiene products, hearing aids and most farm and fishery products.
• Exempt: long-term residential rent of a month or more and condo fees, resale homes last used as a residence, most medical and dental services, child care for children 14 and under, music lessons, most financial services and insurance policies.
• Taxable at the full rate: new homes, car repairs, soft drinks and snacks, adult clothing, legal and accounting fees, hotel stays, and barber and hairstylist services.

Charging HST as a Nova Scotia business

You must register for GST/HST once your taxable sales pass $30,000 in one calendar quarter or over four consecutive quarters, and you must register within 29 days. Below that you are a small supplier and may register voluntarily, usually so you can claim input tax credits on business purchases. Monthly and quarterly returns are due one month after the period ends. Annual filers generally have three months after year-end. Sole proprietors with a December 31 year-end pay by April 30 and file by June 15.

HST follows the place of supply. Goods shipped to a customer in Ontario carry Ontario's rate, not 14%. Goods an Alberta store ships to a Halifax buyer carry Nova Scotia's 14% (CRA place-of-supply rules).