Nova Scotia HST Regulations, 2010
Version of section 2 from 2010-04-29 to 2025-03-05:
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%.
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