BILL NO. 11
1st Session, 57th General Assembly
Nova Scotia
47 Elizabeth II, 1998
Assessment Act
(amended)
Gordon Balser
Digby - Annapolis
First Reading: June 3, 1998
Second Reading: June 17, 1998
Third Reading: June 26, 1998 (WITH COMMITTEE AMENDMENT)
Royal Assent: June 29, 1998
Explanatory Note
This Bill provides that bed and breakfast establishments are taxed as residential property.
An Act to Amend Chapter 23
of the Revised Statutes, 1989,
the Assessment Act
Be it enacted by the Governor and Assembly as follows:
1 Chapter 23 of the Revised Statutes, 1989, the Assessment Act, is amended by adding immediately after Section 47 the following heading and Section:
ESTABLISHMENT TAXATION
47A (1) In this Section, "bed and breakfast establishment" means a private home in which the owner resides and provides accommodation to the travelling or vacationing public of a maximum of four bedrooms and a common living room and serves breakfast of which the cost is included in the price of the accommodation.
(2) Notwithstanding any other Section of this Act, a bed and breakfast establishment shall be assessed as residential property.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 1998 Crown in right of Nova Scotia. Updated July 2, 1998. Send comments to legc.office@gov.ns.ca.
