BILL NO. 85

(as introduced)

2nd Session, 60th General Assembly
Nova Scotia
56 Elizabeth II, 2007



Private Member's Bill



Sales Tax Act
(amended)



Wayne J. Gaudet
Clare



First Reading: December 6, 2007

(Explanatory Note)

Second Reading:

Third Reading:

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Explanatory Note

This Bill provides a rebate of the provincial portion of the Goods and Services Tax by a volunteer fire department on motor vehicles and heavy equipment.

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An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act

Be it enacted by the Governor and Assembly as follows:

1 Chapter 31 of the Acts of 1996, the Sales Tax Act, is amended by adding immediately after Section 12 the following heading and Sections:

12A (1) Subject to Section 12B, the Minister shall, upon application, authorize a rebate of the tax paid by the applicant on the purchase of a motor vehicle or heavy equipment used for fire fighting of an amount equal to one hundred per cent of the amount of the tax paid under subsection 165(2) of the Excise Tax Act (Canada) if the applicant is a volunteer fire department.

(2) Every application for a rebate under subsection (1) must be accompanied by a copy of the agreement under which the motor vehicle or heavy equipment was purchased, showing the total purchase price and the amount of tax paid on the purchase.

(3) No rebate may be made under subsection (1) unless the application for the rebate is made within twenty-four months after the payment of tax in respect of which the rebate is claimed.

12B The moneys required for the purpose of this Part shall be paid out of moneys appropriated for that purpose by the Legislature.

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