BILL NO. 153

(as introduced)

1st Session, 65th General Assembly
Nova Scotia
4 Charles III, 2025

 

Private Member's Public Bill

 

An Act Respecting Used Vehicle Sales

 

Elizabeth Smith-McCrossin
Cumberland North

First Reading: September 26, 2025

(Explanatory Notes)

Second Reading:

Third Reading:

Explanatory Notes

Clauses 1 and 2 amend the Revenue Act to eliminate the collection of tax on the sale between private parties of used personal vehicles already registered in the Province.

Clause 3 amends the Sales Tax Act to provide a rebate for sales tax collected on the sale of used personal vehicles already registered in the Province by dealers, effectively exempting those sales from the provincial portion of the HST.

Clause 4 requires that the money required for the purpose of this Act must be paid out of the money appropriated for that purpose by the Legislature.

An Act Respecting
Used Vehicle Sales

Be it enacted by the Governor and Assembly as follows:

1 Subsection 15(6) of Chapter 17 of the Acts of 1995-96, the Revenue Act, is amended by adding "not registered in the Province" immediately after "vehicle".

2 Subsection 25(1) of Chapter 17 is amended by adding immediately after clause (w) the following clause:

(wa) used personal vehicles registered in the Province, as defined in the regulations;

3 Section 12J of Chapter 31 of the Acts of 1996, the Sales Tax Act, as enacted by Chapter 3 of the Acts of 2013, is amended by

(a) striking out "or" at the end of subclause (n)(vii);

(b) striking out the semicolon at the end of subclause (n)(viii) and substituting ", or";

(c) adding immediately after subclause (n)(viii) the following subclause:

(ix) a used personal vehicle registered in the Province;

and

(d) adding immediately after clause (r) the following clause:

(s) "used personal vehicle" means a passenger motor vehicle that has been
(i) transferred from the person who first acquired the motor vehicle from its manufacturer or importer, or an agent of its manufacturer or importer, and

(ii) used so as to have become what is commonly known as "second hand" within its ordinary meaning.

4 The money required for the purpose of this Act must be paid out of money appropriated for that purpose by the Legislature.

 

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