BILL NO. 355
(as introduced)
1st Session, 64th General Assembly
Nova Scotia
2 Charles III, 2023
Private Member's Bill
Tax on Tax Elimination Act
Elizabeth Smith-McCrossin
Cumberland North
First Reading: October 18, 2023
Second Reading:
Third Reading:
An Act to Eliminate the
Payment of Taxes on Tax
1 This Act may be cited as the Tax on Tax Elimination Act.
2 In this Act, "tax on tax" means the calculation of a tax based on an amount that is inclusive of other taxes levied on a product or service.
3 (1) The Minister of Finance and Treasury Board shall review all taxes charged by the Province to identify situations where Nova Scotians pay tax on tax.
(2) The Minister shall create a strategic plan to eliminate all situations where Nova Scotians pay tax on tax.
(3) The Minister shall collaborate with the relevant ministers of the Government of Canada where eliminating tax on tax requires changes to federal legislation or policy.
(a) allowing the deduction of property taxes paid in the Province from provincial income tax; and
(b) eliminating the charging of the provincial portion of the goods and services tax on other taxes on fuel, including the motive fuel tax, federal carbon tax and federal excise tax.
4 The Minister of Finance and Treasury Board shall introduce legislation to implement the strategic plan effective no later than January 1, 2026.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2023 Crown in right of Nova Scotia. Created October 18, 2023. Send comments to legc.office@novascotia.ca.
