GST/HST Notices - Notice 342
March 2025

Except as otherwise noted, all statutory references in this publication are to the provisions of the Excise Tax Act (ETA). The information in this publication does not replace the law found in the ETA and its regulations.

If this information does not completely address your particular situation, you may wish to refer to the ETA or relevant regulation, or call GST/HST Rulings at 1‑800‑959‑8287 for additional information. If you require certainty with respect to any particular GST/HST matter, you may request a ruling. GST/HST Memorandum 1-4, Excise and GST/HST Rulings and Interpretations Service, explains how to obtain a ruling or an interpretation and lists the GST/HST rulings centres.

If you are located in Quebec and wish to request a ruling related to the GST/HST, please call Revenu Québec at 1‑800‑567‑4692. You may also visit the Revenu Québec website at revenuquebec.ca to obtain general information.

For listed financial institutions that are selected listed financial institutions (SLFIs) for GST/HST or Quebec sales tax (QST) purposes or both, whether or not they are located in Quebec, the CRA administers the GST/HST and the QST. If you wish to make a technical GST/HST or QST enquiry related to SLFIs, please call 1‑855‑666‑5166.

GST/HST rates

Reference in this publication is made to supplies that are subject to the GST or the HST. The GST/HST rates are those that were in effect at the time of publishing. For the list of all applicable GST/HST rates (current and historic), go to GST/HST calculator (and rates).

If you are uncertain as to whether a supply is made in a participating province, refer to GST/HST Memorandum 3-3-2, Place of Supply in a Province – Overview.

Table of Contents

• Information for businesses
  • General
  • Tangible personal property (goods)
  • Coupons, returns, and exchanges
  • Intangible personal property
  • Services
  • Property and services brought into Nova Scotia from another province
  • Imports
  • Taxable benefits
  • Streamlined accounting methods
• Information for consumers
  • General
  • Tangible personal property (goods)
  • Returns and exchanges
  • Intangible personal property
  • Services
  • Imports

Information for businesses

General

1. What is the new HST rate for Nova Scotia?

The new HST rate for Nova Scotia is 14%, which is composed of a federal part of 5% and a provincial part of 9%.

2. When is the new HST rate for Nova Scotia effective?

The new HST rate is effective April 1, 2025.

3. How does the new HST rate apply to supplies made in Nova Scotia?

The HST rate at 14% applies to a taxable supply of property and services made in Nova Scotia if the HST on the consideration (or a part) for the supply either:

• becomes due on or after April 1, 2025, without having been paid before April 1, 2025
• is paid on or after April 1, 2025, without having become due before April 1, 2025

4. When is a supply made?

A supply is the provision of property or a service in any manner, including sale, transfer, barter, exchange, licence, rental, lease, gift, or disposition. Generally, when property or a service is supplied under an agreement, the supply is deemed to be made at the time the agreement is entered into. However, there are specific deeming rules that apply to a supply of property made by way of lease, licence, or similar arrangement, and to a supply of an ongoing service, when the consideration includes a payment that is attributable to a period in respect of the supply. Refer to questions 5 and 6 for more information.

5. When is a supply of property by way of lease, licence, or similar arrangement made where the consideration includes a payment that is attributable to a period?

For a supply of property made by way of lease, licence, or similar arrangement, when a payment is attributable to a period during which use of the property is provided, a separate supply of the property is deemed to be made for each such period. Each such supply is deemed to be made on the earliest of the following:

• the first day of the period
• the day the payment becomes due
• the day the payment is made

6. When is a supply of an ongoing service made where the consideration includes a payment that is attributable to a period?

For a supply of an ongoing service, when a payment is attributable to a period during which the service is or will be rendered under the agreement for the supply, a separate supply of the service is deemed to be made for each such period. Each such supply is deemed to be made on the earliest of the following:

• the first day of the period
• the day the payment becomes due
• the day the payment is made

7. When does the consideration for a taxable supply become due?

Consideration, or any part of the consideration, for a taxable supply becomes due on the earliest of the following:

• the day the supplier first issues an invoice in respect of the supply for that consideration or part
• the date of the invoice
• the day the supplier would have, but for an undue delay, issued an invoice in respect of the supply for that consideration or part
• the day the recipient of the supply is required to pay that consideration or part to the supplier under a written agreement

However, where there is a written agreement for the supply of property made by way of lease, license, or similar arrangement, there is an exception to this general rule (refer to question 8).

8. When does the consideration for a supply of property by way of lease, licence, or similar arrangement become due where there is a written agreement for the supply?

Consideration, or any part of the consideration, for a supply of property by way of lease, licence, or similar arrangement under a written agreement becomes due on the day the recipient of the supply is required to pay the consideration or part under the agreement.

9. When is the consideration viewed as being paid without having become due?

The consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due. Questions 7 and 8 explain when the consideration for a supply becomes due.

10. When is the HST payable on a supply?

The HST is generally payable by the recipient on the earlier of the day the consideration for the supply is paid and the day the consideration for the supply becomes due. Where the consideration for a taxable supply is paid or becomes due on more than one day, the HST becomes payable on the day that is the earlier of the day that part of the consideration is paid and the day that part of the consideration becomes due. Refer to GST/HST Memorandum 300-6, Time of Liability for exceptions to this general rule, where the HST is payable before the consideration is paid or becomes payable.

11. I pay the consideration for a supply on April 4, 2025. The invoice is issued March 31, 2025, but I have until April 30, 2025, to pay without any interest. Is the consideration that I pay early an amount that was paid without having become due?

No, the consideration is deemed to become due on the earliest of four days (refer to question 7). In this example, the earliest date is March 31, 2025, the day the invoice for the supply was issued. Once that invoice is issued, any amount paid for the supply on or after the date of that invoice is not an amount that was paid without having become due.

12. I pay the consideration for a supply on March 31, 2025. Under the written agreement for the supply, I do not have to pay the amount until April 4, 2025. No invoice is issued. Is this an amount that was paid without having become due?

Yes. Since no invoice is issued and you made the payment before the consideration for the supply became due under the written agreement for the supply, the HST becomes payable on the day the consideration is paid. As the consideration is paid before April 1, 2025, the HST at 15% applies.

13. I make my April 2025 payment for a leased car on March 31, 2025. Under the lease, the payment for the month of April 2025 is due April 4, 2025. Which rate of the HST applies?

The consideration for the April 2025 period is paid before April 1, 2025, therefore, the HST at 15% applies. In this example, it does not matter that the consideration becomes due on or after April 1, 2025, as the consideration has been paid before April 1, 2025.

14. I provide cleaning services under a year-long contract with monthly payments. The payment for the services provided in March 2025 is due on April 15, 2025. If the consideration for the supply is paid after it becomes due, which rate of the HST do I charge?

The HST at 14% applies since the consideration for the supply becomes due and is paid on or after April 1, 2025.

Tangible personal property (goods)

Sales

15. When does the HST at 14% apply to a supply by way of sale of tangible personal property?

A sale in respect of property includes any transfer of the ownership of the property and a transfer of the possession of the property under an agreement to transfer ownership of the property. The HST at 14% applies to any of the consideration for a supply by way of sale of tangible personal property made to the recipient of the supply on or after April 1, 2025, that becomes due, or is paid without having become due, on or after April 1, 2025. The HST at 14% also applies to any of the consideration for a supply by way of sale of tangible personal property made to the recipient of the supply before April 1, 2025, that becomes due, or is paid without having become due, on or after April 1, 2025.

16. I sell a refrigerator and issue an invoice to my customer on March 11, 2025. The customer does not pay for the refrigerator until December 15, 2025. What rate of the HST applies?

As the customer is invoiced before April 1, 2025, the HST applies at 15%.

17. In January 2025, I sell a washer and dryer. Under the written agreement for the sale, the customer has to make six equal monthly payments that become due in each of the months from January 2025 to June 2025. Ownership of the washer and dryer are transferred to the customer after the final payment is made in June 2025 and the washer and dryer are delivered to the customer at that time. How does the HST apply?

The HST at 15% applies to the payments made in January, February, and March 2025 and the HST at 14% applies to the payments made in April, May, and June 2025.

18. I accept a deposit of $100 in March 2025 for a sale of goods that I make on April 5, 2025. The goods are delivered and ownership is transferred to the customer on April 5, 2025. I invoice the customer for the sale and apply the deposit as partial payment for the sale on April 5, 2025. How does the HST apply?

A deposit is not a payment for a supply until the supplier applies it as the consideration for the supply. In this example, since the consideration for the supply becomes due on April 5, 2025, the HST at 14% applies. On April 5, 2025, the deposit made in March 2025 is applied as partial payment for the supply of the goods.

19. I sell a magazine subscription covering the period from April 2025 to December 2025. The subscriber pays the subscription in full on March 31, 2025. The magazines are delivered to the subscriber on or after April 1, 2025. What rate of the HST applies?

The HST applies at 15% to this subscription as it is paid in full before April 1, 2025.

20. I sell a subscription to a monthly newsletter. The consideration for this subscription is due on March 31, 2025, but the subscriber does not pay until April 6, 2025. What rate of the HST applies?

The HST at 15% applies to the full amount of the subscription because the consideration becomes due before April 1, 2025.

21. I sell goods through a vending machine and I charge the HST on these goods. I restock the machine and collect the accumulated money from the machine on the 10th day of each month. How does the HST apply?

You are considered to have made the supply, received the consideration for the supply, and collected any of the HST payable in respect of the supply at the time you remove the money from a vending machine (or any other coin-operated device). Consequently, when you remove the money from the vending machine on April 10, 2025, you are deemed to have made the supply of the goods sold through the vending machine on April 10, 2025. You are also deemed on April 10, 2025, to have collected the HST at 14% on the consideration paid for those goods.

Leases and licences

22. How does the new HST rate apply to leases of tangible personal property?

The HST at 15% applies to a lease payment due before April 1, 2025, even if it is paid on or after April 1, 2025.

The new HST at 14% applies to a lease payment due on or after April 1, 2025, unless it is paid before April 1, 2025 (in which case, the HST at 15% would apply).

23. I pay the rent for my photocopier on the 15th of every month. What rate of the HST applies to the payment made on March 15, 2025, that covers the rent for the month of March 15, 2025, to April 14, 2025?

Since the payment is made before April 1, 2025, the HST at 15% applies to the rent payment.

24. The lease payment for my passenger vehicle is due on March 15, 2025. What rate of the HST applies to this lease payment if I do not make it until after April 1, 2025?

Since the lease payment is due before April 1, 2025, the HST at 15% applies even if you make the payment after April 1, 2025.

25. How does the new HST rate affect existing leases for vehicles?

The new HST at 14% applies to lease payments that become payable on or after April 1, 2025, without having been paid before April 1, 2025.

Coupons, returns, and exchanges

26. I am a manufacturer and I redeem coupons from retailers in respect of taxable (other than zero-rated) supplies of property and services made by the retailers to consumers. The coupons entitle consumers to a reduction of the price of the property or service equal to a fixed dollar amount. I have been claiming an input tax credit (ITC) equal to the tax fraction 15/115 of the coupon value when I pay the redemption amount for the coupon to a retailer. What tax fraction do I use to calculate an ITC when I redeem coupons from the retailers on or after April 1, 2025?

When you redeem a coupon offering a fixed dollar price reduction specified in the coupon that was accepted by a retailer on or after April 1, 2025, you calculate your ITC using 14/114 as the tax fraction of the coupon value, which is based on the HST at 14%.

27. I am a retailer and I issue coupons entitling consumers to a price reduction on a taxable (other than zero-rated) supply of property equal to a fixed dollar amount specified in the coupon. I treat the coupons as a partial cash payment (the HST is calculated on the value of the consideration for the supply before the coupon discount). I charge and collect the HST at 15% on the consideration payable for the supply and then I claim an ITC equal to 15/115 of the coupon value. I understand that on and after April 1, 2025, I will be charging and collecting the HST at 14% instead of 15% and that I will be claiming an ITC equal to 14/114 of the coupon value. What happens if a reporting period straddles April 1, 2025?

For that part of the reporting period before April 1, 2025, you are required to charge and collect the HST at 15% on the consideration for taxable (other than zero-rated) supplies and you are eligible for an ITC equal to 15/115 of the coupon value for coupons that are accepted before April 1, 2025. For that part of the reporting period on or after April 1, 2025, you are required to charge and collect the HST at 14% on the consideration for taxable (other than zero-rated) supplies and you are eligible for an ITC equal to 14/114 of the coupon value for coupons accepted on or after April 1, 2025.

28. I am a manufacturer that claims ITCs equal to the tax fraction 15/115 of the amount of mail-in rebates that I pay to consumers who purchase my product from retailers. On or after April 1, 2025, if I pay a rebate to a consumer who purchased my product in the first three months of 2025, what tax fraction do I use to calculate an ITC in respect of the rebate?

To determine your ITC when you pay a rebate to a consumer, apply the tax fraction for the HST rate that was in effect at the time the consumer purchased your product. Generally, for purchases made before April 1, 2025, the HST rate is 15% and the tax fraction is 15/115. For purchases made on and after April 1, 2025, the HST rate is 14% and the tax fraction is 14/114.

29. Which HST rate applies to a price adjustment, such as a volume rebate, paid on or after April 1, 2025, where the supply to which the price adjustment relates occurs before April 1, 2025?

If a supplier chooses to credit a recipient an amount of the HST on a price adjustment, the HST rate that applies to the price adjustment is the HST that applied to the original supply. For example, a price adjustment that relates to a supply that was subject to the HST at 15% is subject to the HST at that same rate.

30. I sell a stereo in March 2025. The sale of the stereo was subject to the HST at 15%. In June 2025, the customer returns the stereo and I give the customer a refund for the stereo. At what rate should I refund the HST?

As the HST at 15% applied to the sale of the stereo, a refund of the HST paid on the purchase of the stereo is also at 15%.

31. I sell an adult shirt in March 2025. In April 2025, the customer returns the shirt and exchanges it for an adult shirt of equal value. I do not give the customer a credit or a refund for the returned shirt and I do not charge the customer any of the consideration for the new shirt. How does the HST apply?

Where an exchange is made and you do not credit or refund any of the consideration to the customer for the returned shirt and you do not charge any of the consideration to the customer for the new shirt, the HST is neither refundable nor payable.

Intangible personal property

32. What does intangible personal property include?

Intangible personal property is not defined in the ETA, but is generally understood to include property other than tangible personal property and real property, and includes contractual rights, intellectual property (such as inventions, patents, trade secrets, trademarks, trade names, copyrights, or industrial designs), admissions, memberships, rights to acquire a membership, and rights in relation to goods that are not in the possession of a person.

33. When does the HST at 14% apply to a taxable supply of intangible personal property?

The HST at 14% applies to a taxable supply of intangible personal property made in Nova Scotia if the consideration (or a part) for the supply either:

• becomes due on or after April 1, 2025, without having been paid before April 1, 2025
• is paid on or after April 1, 2025, without having become due before April 1, 2025

34. When does the HST at 14% apply to a taxable supply of intangible personal property made by way of lease, licence, or similar arrangement under an agreement in writing?

Where intangible personal property is supplied by way of lease, licence or similar arrangement under a written agreement, the HST at 14% applies to any payment required to be made on or after April 1, 2025, as long as the payment is not made before April 1, 2025 (for more information refer to question 8).

35. I supply a licence for a patent to manufacture widgets and receive monthly royalty payments in respect of the licence. Under the agreement, the royalty payment for March 2025 is due on April 5, 2025, and the payment is made to me on that day. Which HST rate applies?

Since the royalty payment for March 2025 becomes due on or after April 1, 2025, and is not paid before April 1, 2025, the HST at 14% applies.

36. I sell annual subscriptions to a website. Customers pay for the subscriptions by making quarterly payments. A customer purchases a subscription on January 1, 2025. The payments become due on January 1, April 1, July 1, and October 1, 2025. None of the payments are made before they become due. Which HST rate applies?

The HST at 15% applies to the subscription payment for the first quarter, which is due on January 1, 2025, since the payment becomes due before April 1, 2025. The HST at 14% applies to the payment for each of the remaining quarters, since each of those payments becomes due on or after April 1, 2025, and is not paid without having become due before April 1, 2025.

37. On February 28, 2025, I collect payment for a sale of tickets to a concert that will take place in January 2026. Which HST rate applies?

The HST at 15% applies since the consideration for the concert tickets is paid before April 1, 2025.

38. I operate a fitness club and sell annual memberships. The annual membership fee becomes due at the time of sale. On March 21, 2025, I sell and receive payment for a membership effective from that day to March 31, 2026. Which HST rate applies?

The HST at 15% applies since the consideration becomes due and is paid before April 1, 2025.

39. I operate a fitness club and sell annual memberships. On March 29, 2025, I sell a membership for the period from April 1, 2025, to March 31, 2026. Under the terms of the membership agreement, members pay a monthly membership fee that becomes due on the first business day of each month. On March 29, 2025, the member prepays their monthly membership fee for April 2025. Which HST rate applies?

The HST at 15% applies to the monthly membership fee for April 2025 since the fee is paid before April 1, 2025.

40. I operate a fitness club and sell annual memberships. On March 31, 2025, I sell a membership for the period from April 1, 2025, to March 31, 2026. Under the terms of the membership agreement, members pay a monthly membership fee, with the first payment due within two weeks of signing the agreement. The first monthly fee will be charged to the members credit card on April 4, 2025. Which HST rate applies?

The HST at 14% applies to the monthly membership fee for April 2025 since the fee becomes due and is paid on or after April 1, 2025.

41. A professional association issues invoices on March 10, 2025, for the renewal of annual taxable memberships in the association. The membership year is from April 1, 2025, to March 31, 2026, and payment is due in full 30 days after the invoice date. On April 8, 2025, a member pays their membership fee for the April 1, 2025, to March 31, 2026, period. Which HST rate applies?

The HST at 15% applies to the membership since the consideration for the membership is deemed to become due on the earliest of four days (refer to question 7). In this case, the earliest is the date the invoice is issued, which is March 10, 2025 (that is, before April 1, 2025).

Services

42. When does the HST at 14% apply to a taxable supply of a service?

The HST at 14% generally applies to a taxable supply of a service made in Nova Scotia if the consideration (or a part) for the supply either:

• becomes due on or after April 1, 2025, without having been paid before April 1, 2025
• is paid on or after April 1, 2025, without having become due before April 1, 2025

Refer to GST/HST Memorandum 300-6, Time of Liability for exceptions to this general rule, where the HST is payable before the consideration is paid or becomes payable.

43. When does the HST at 14% apply to a taxable supply of an ongoing service?

Where a supply of a service is made for consideration that includes a payment that is attributable to a period (referred to as a billing period) that is the whole or a part of the period during which the service is, or is to be, rendered under the arrangement, a separate supply of the service for separate consideration is deemed to be made by the supplier and received by the recipient for each billing period. Payments made or required to be made before April 1, 2025, are subject to the HST at 15%. All other payments are subject to the HST at 14%.

44. I issue an invoice on or after April 1, 2025, for accounting services I performed from January to March 2025. What HST rate do I charge on these services?

Since the consideration for your supply of accounting services becomes due on or after April 1, 2025, you charge the HST at 14%.

45. I invoice my client after April 1, 2025, for landscaping services that were performed in March and April 2025. What HST rate applies to my services?

Since the consideration for the supply becomes due on or after April 1, 2025, the HST at 14% applies to your landscaping services.

46. My customer made a partial payment of $100 in March 2025 for services performed on or after April 1, 2025. Under the agreement, the total of the consideration for the services is $500 and the invoice is issued on or after April 1, 2025, once the services are completed. What HST rate do I charge on my services?

The HST at 15% applies to the $100 paid before the consideration became due. The HST at 14% applies to the remaining $400 of the consideration that becomes due on or after April 1, 2025.

47. In 2024, I entered into a long-term contract for services where I pay a tax-included monthly fixed price for three years. How does the new HST rate affect the payments I make under this contract?

The monthly payments under this contract that become due, or that are paid without having become due, before April 1, 2025, include the HST at 15%. The monthly payments that become due, or that are paid without having become due, on or after April 1, 2025, include the HST at 14%.

48. If I prepay an amount in March 2025 for a freight transportation service provided in April 2025, what rate of the HST applies?

Since the consideration for the supply is paid before April 1, 2025, the HST at 15% applies.

49. In March 2025, a customer pays for round-trip air travel from Halifax to Charlottetown, departing on April 3, 2025, and returning on April 9, 2025. What HST rate should I charge?

The HST at 15% applies since the consideration is paid before April 1, 2025.

Property and services brought into Nova Scotia from another province

50. If I bring tangible personal property into Nova Scotia from another province, when does the new rate of the provincial part of the HST apply?

The provincial part of the HST generally applies at the new rate of 9% to tangible personal property that is brought into Nova Scotia from another province on or after April 1, 2025.

The provincial part of the HST at the old rate of 10% generally applies in respect of tangible personal property that is brought into the province before April 2025.

Persons that are liable to pay the provincial part of the HST in these circumstances are generally required to self-assess the tax.

51. If a carrier brings tangible personal property into Nova Scotia before April 2025, but the property is not delivered in the province to a consignee until after March 2025, which rate of the provincial part of the HST applies?

The provincial part of the HST at 9% generally applies in respect of tangible personal property brought into Nova Scotia before April 2025 by a carrier where the property is delivered in the province to a consignee after March 2025. If the carrier delivers the property in the province to a consignee before April 1, 2025, the provincial part of the HST at 10% applies.

52. When does the provincial part of the HST at the new rate apply to services or intangible personal property acquired in another province for consumption, use, or supply in Nova Scotia?

The provincial part of the HST generally applies at the new rate of 9% to any of the consideration that becomes due, or is paid without having become due, on or after April 1, 2025, for services or intangible personal property that are supplied in a province other than Nova Scotia to a resident of Nova Scotia, to the extent that the resident acquires the services or property for consumption, use, or supply in Nova Scotia.

The provincial part of the HST at the old rate of 10% generally applies to any of the consideration that becomes due, or is paid without having become due, before April 2025, for services or intangible personal property that are supplied in a province other than Nova Scotia to a resident of Nova Scotia, to the extent that the resident acquires the services or property for consumption, use, or supply in Nova Scotia.

Persons that are liable to pay the provincial part of the HST in these circumstances are generally required to self-assess the tax.

Imports

53. Does the HST apply when my business imports goods for use in its commercial activities?

The provincial part of the HST does not apply to importations of commercial goods.

54. When does the new rate of the HST apply to imported taxable supplies of services and intangible personal property?

The provincial part of the HST generally applies at the new rate of 9% in respect of an imported taxable supply made on or after April 1, 2025. The provincial part of the HST at the new rate of 9% also generally applies in respect of an imported taxable supply made before April 2025 to the extent the consideration for the supply becomes due, or is paid without having become due, on or after April 1, 2025.

Generally, the federal part of the HST at 5% continues to apply regardless of when the imported taxable supply is made.

Taxable benefits

55. GST/HST registrants are required to pay the HST on certain taxable benefits provided to individuals who are their employees or shareholders. For these taxable benefits provided to individuals who report to work in Nova Scotia or are shareholders resident in Nova Scotia, the registrant is deemed to have collected the HST equal to 14/114 on the value of the taxable benefit reported for income tax purposes and, if the taxable benefit is for a standby charge, on the amount of any reimbursement. For taxable benefits provided to these individuals that relate to the operating costs of a passenger vehicle, the registrant is deemed to have collected the HST at 11% on the value of the benefit reported for income tax purposes and on any reimbursements. Do these rates of the HST change as a result of the decrease in the HST?

Registrants are required to pay the HST on certain taxable benefits provided to individuals who are their employees who report to work in Nova Scotia.

If the taxable benefit relates to the operating cost of an automobile, the registrant is deemed to have collected the following amounts:

• for the 2025 taxation year of individuals, the HST equal to 10.25% on the value of the benefit reported for income tax purposes and on any reimbursements
• for the 2026 and subsequent taxation years of individuals the HST equal to 10% on the value of the benefit reported for income tax purposes and on any reimbursements

For all other taxable benefits (including the standby charge of an automobile), the registrant is deemed to have collected the following amounts:

• for the 2025 taxation year of individuals, the HST equal to 13.25/113.25 on the value of the taxable benefit reported for income tax purposes and, if the taxable benefit is for a standby charge, on the amount of any reimbursement
• for the 2026 and subsequent taxation years of individuals the HST equal to 13/113 on the value of the taxable benefit reported for income tax purposes and, if the taxable benefit is for a standby charge, on the amount of any reimbursement

Streamlined accounting methods

56. I use the quick method of accounting to determine the amount of net tax I have to remit. Has the remittance rate that I use changed?

The quick method remittance rates have changed to reflect the decreased rate of the HST for reporting periods beginning on or after April 1, 2025.

For reporting periods beginning before April 1, 2025, and ending after March 31, 2025, the existing remittance rates apply in respect of a supply if the consideration for the supply becomes due, or is paid without having become due, before April 1, 2025. The new remittance rates apply if the consideration for the supply becomes due on or after April 1, 2025, without having been paid before April 1, 2025, or is paid without having become due, on or after April 1, 2025.

The following tables reflect the new remittance rates after March 31, 2025, for small businesses that use the quick method of accounting. Refer to question 58 for the remittance rates for small businesses that provide a point-of-sale rebate on eligible supplies.

57. I use the special quick method of accounting for public service bodies to determine the amount of net tax I have to remit. Has the remittance rate that I use changed?

The special quick method of accounting for public service bodies remittance rates have changed to reflect the decreased rate of the HST for reporting periods beginning on or after April 1, 2025.

For reporting periods beginning before April 1, 2025, and ending after March 31, 2025, the existing remittance rates apply in respect of a supply if the consideration for the supply becomes due, or is paid without having become due, before April 1, 2025.

If the consideration for the supply becomes due on or after April 1, 2025, without having been paid before April 1, 2025, or is paid without having become due, on or after April 1, 2025, the new remittance rates apply. Refer to question 58 for the remittance rates for public service bodies that provide a point-of-sale rebate on eligible supplies.

For information on these rates go, to Special quick method of accounting for public service bodies.

58. What are the remittance rates for GST/HST registrants that provide a point-of-sale rebate on eligible supplies when using the quick method or special quick method of accounting?

Information for consumers

General

59. What is the new HST rate for Nova Scotia?

The new HST rate for Nova Scotia is 14%, which is composed of the federal part of 5% (the GST) and the provincial part of 9%.

60. When is the new HST rate for Nova Scotia effective?

The new HST rate is effective April 1, 2025.

61. When do I pay the new HST rate on supplies made in Nova Scotia?

Generally, you pay the new HST rate at 14% on a taxable supply of goods, intangible personal property (such as rights) and services made in Nova Scotia if all or part of the consideration for the supply either:

• becomes due on or after April 1, 2025, without having been paid before April 1, 2025
• is paid on or after April 1, 2025, without having become due before April 1, 2025

62. When does the consideration for a taxable supply become due?

The consideration, or any part of the consideration, for a taxable supply becomes due on the earliest of the following:

• the day the supplier first issues you an invoice in respect of the supply for that consideration or part
• the date of that invoice
• the day the supplier would have, but for an undue delay, issued you an invoice in respect of the supply for that consideration or part
• the day you are required to pay that consideration or part to the supplier under a written agreement

63. When does the consideration for a supply of property by way of lease, licence, or similar arrangement become due when there is a written agreement for the supply?

The consideration, or any part of the consideration, for a supply of property by way of lease, licence, or similar arrangement under a written agreement becomes due on the day the recipient of the supply is required to pay the consideration or part under the agreement.

64. When is the consideration paid without having become due?

The consideration is paid without having become due when a recipient pays all or part of the consideration for a supply before the amount becomes due. Questions 62 and 63 explain when the consideration for a supply becomes due.

65. I pay the consideration for a supply on April 4, 2025. The invoice was issued March 31, 2025, but I have until April 29, 2025, to pay without any interest. Is the consideration that I pay early an amount that was paid without having become due?

No, the consideration is deemed to become due on the earliest of four days (refer to question 62). In this example, the earliest date is March 31, 2025, the day the invoice for the supply was issued. Once the invoice is issued, any amount you pay for the supply on or after the date of that invoice is not an amount that was paid without having become due.

66. I pay the consideration for a supply on March 31, 2025. Under the written agreement for the supply, I do not have to pay the amount until April 4, 2025. The supplier did not intend to issue an invoice, therefore, no invoice was issued. Is this an amount that was paid without having become due?

Yes. Since no invoice was issued and you made the payment before the consideration for the supply became due under the written agreement for the supply, the amount was paid without having become due.

67. I make my April 2025 payment for a leased car on March 29, 2025. Under the lease, the payment for the month of April 2025 is due April 4, 2025. Which HST rate applies?

As the consideration for the supply is paid before April 1, 2025, the HST at 15% applies.

68. I receive cleaning services under a year-long contract with monthly payments. The payment for the services provided in March 2025 is due on April 15, 2025. If I pay the consideration for the supply after it becomes due, which HST rate applies?

The HST at 14% applies since the consideration for the supply becomes due and is paid on or after April 1, 2025.

Tangible personal property (goods)

Sales

69. I use my credit card to pay for goods I purchase in March 2025. Since the credit card statement is not issued until after March 2025, what rate of the HST do I pay?

The payment for the goods takes place in March 2025 when the supplier accepts the credit card. Consequently, the HST at 15% applies. The date on which the credit card statement is issued has no effect on the HST rate.

70. I purchased a refrigerator under a layaway plan in January 2025. Under the written agreement, I am required to make six equal monthly payments from January 2025 to June 2025 (the payments become due during each of these months). I only receive possession and ownership of the refrigerator after the final payment is made. What rates of the HST apply to these payments?

The HST at 15% applies to the monthly payments required to be made in January, February, and March 2025. Payments that are required to be made on or after April 1, 2025, are subject to the HST at 14%.

71. I sign a magazine subscription renewal notice accepting the renewal offer on March 1, 2025, for magazines that are delivered to me after April 1, 2025. What rate of the HST applies to the amount I pay for this subscription if I pay it before April 1, 2025?

If the payment due date on the renewal offer is before April 1, 2025, the HST at 15% applies even though the magazines are provided after April 1, 2025.

72. What happens to tax-included pricing on gasoline?

Effective April 1, 2025, the tax-included pricing for goods, such as gasoline, reflects the new HST at 14%.

73. If I receive my electricity bill in a month that includes the day the HST rate changes, what rate of the HST applies?

If the date of the invoice is on or after April 1, 2025, the HST at 14% applies.

74. If I have an equal billing plan set up for electricity which covers the period from March 2025 to February 2026, how does the supplier (the utility) determine which of the payments made should be subject to the new HST rate?

The supplier collects the HST at 15% on payments made or that become due before April 1, 2025. The supplier collects the new HST at 14% on payments made without becoming due, or that become due without having been paid, on or after April 1, 2025.

75. I have an equal billing plan set up for electricity that covers the period from March 2025 to February 2026. The supplier reconciles my actual electricity consumption and the amount that would have been payable on that consumption against the amount I paid throughout the period. As a result of the reconciliation, the supplier issues an invoice on March 5, 2026, for the remaining amount due on the electricity that I consumed during the period. What rate of the HST applies on the amount of the consideration charged on this invoice?

Because the supplier issues an invoice on March 5, 2026, for the remaining amount payable, the supplier charges the HST at 14% on the amount owing.

76. I have an equal billing plan set up for electricity that covers the period from March 2025 to February 2026. The supplier reconciles my actual electricity consumption and the amount that would have been payable on that consumption against the amount I paid throughout the period. As a result of the reconciliation, the supplier issues a credit note to me on March 5, 2026, for the overpayment that I made. What rate of the HST applies to the credit amount given to me?

Because the supplier issues a credit note on March 5, 2026, for the amount of the consideration that was overpaid, the supplier may generally issue a credit to you using the HST rate that applied to the original purchase.

Returns and exchanges

77. I purchase a stereo in January 2025 and pay the HST at 15%. In April 2025, I return the stereo to the supplier because it is defective and the supplier pays me a refund of the price of the stereo and the HST. What HST rate applies to the refund?

The supplier refunds you the HST at the rate that you had originally paid, which is 15% in this case.

78. I purchase an adult shirt in March 2025 and pay the HST at 15%. In April 2025, I return the shirt to the supplier and receive a credit. I exchange it for another adult shirt and the supplier applies the credit to the price of the new shirt. What HST rate applies to the exchange of the shirts?

Since you paid the HST at 15% on the purchase of the first shirt, the credit or refund of the HST paid on the consideration for that shirt is also at 15%. The HST at 14% applies to the total of the consideration for the new shirt that you purchased in April 2025.

Intangible personal property

79. What does intangible personal property include?

Intangible personal property is not defined in the ETA but is generally understood to mean property other than tangible personal property and real property. It includes contractual rights, options, shares in the common stock of a corporation, the right to recover a debt, intellectual property (such as inventions, patents, trademarks, and copyrights), admissions, memberships, and rights in relation to goods that are not in the possession of a person.

80. When do I pay the new HST rate on supplies of intangible personal property made in Nova Scotia?

Generally, you pay the new HST at 14% on a taxable supply of intangible personal property made in Nova Scotia if all or part of the consideration for the supply either:

• becomes due on or after April 1, 2025, without having been paid before that day
• is paid on or after April 1, 2025, without having become due before that day

81. I purchase an annual subscription to a website on March 11, 2025. I pay in monthly instalments, with the first payment due on the date of purchase and subsequent payments due on the 11th of each month. I will pay each amount on the day it becomes due. What HST rate do I pay?

The HST at 15% applies to the March 11, 2025, payment since it becomes due before April 2025. The HST at 14% applies to the subsequent payments since each monthly payment becomes due on or after April 1, 2025, and is not paid without having become due before April 1, 2025.

82. On January 28, 2025, I pay for tickets to a concert that will take place in November 2025. What HST rate do I pay?

The HST at 15% applies since the consideration is paid before April 1, 2025.

83. I purchase an annual membership to a fitness club on March 21, 2025, for the period of April 1, 2025, to March 31, 2026. I pay the full fee due at signing. What HST rate do I pay?

The HST at 15% applies to the sale of the membership since the consideration becomes due and is paid before April 1, 2025.

84. I purchase a membership to a health club on March 29, 2025. Under the membership agreement, I have to pay a monthly membership fee on the first business day of each month. On March 29, 2025, I prepay the monthly membership fee for April 2025. What HST rate do I pay?

The HST at 15% applies since the consideration is paid before April 1, 2025, without having become due.

85. My professional association issues an invoice on March 10, 2025, for the renewal of my annual membership for the period from April 1, 2025, to March 31, 2026. I have 30 days to pay and will do so after April 1, 2025. What HST rate do I pay?

The HST at 15% applies since the consideration for the membership is deemed to become due on the earliest of four days (refer to question 62). In this case, the earliest is the date the invoice is issued, which is March 10, 2025 (this is before April 1, 2025).

Services

86. When do I pay the new HST rate on supplies of services made in Nova Scotia?

Generally, you pay the new HST at 14% on a taxable supply of services made in Nova Scotia if all or part of the consideration for the supply either:

• becomes due on or after April 1, 2025, without having been paid before April 1, 2025
• is paid on or after April 1, 2025, without having become due before April 1, 2025

Refer to GST/HST Memorandum 300-6, Time of Liability for exception to this general rule, where the HST is payable before the consideration is paid or becomes payable.

87. I receive window-cleaning services in March 2025. I pay for the services after I receive the invoice on April 15, 2025. What HST rate do I pay?

You pay the HST at 14%, since the consideration for the services becomes due on or after April 1, 2025, without having been paid before April 1, 2025.

88. I receive landscaping services for the period of March 2025 to November 2025. I am invoiced for the services at the end of April 2025 and will pay at that time. What HST rate do I pay?

You pay the HST at 14% since the consideration for the services becomes due on or after April 1, 2025, without having been paid before April 1, 2025.

89. In March 2025, I purchase a ticket for round-trip air travel from Halifax to Charlottetown, departing on April 3, 2025, and returning on April 9, 2025. What HST rate do I pay?

The HST at 15% applies since the consideration is paid before April 1, 2025.

Imports

90. As a consumer, what rate of the HST do I pay when I import goods?

In most cases, the HST at 14% applies on taxable importations of non-commercial goods by a resident of Nova Scotia on or after April 1, 2025, regardless of the point of entry into Canada or customs clearance.

Further information