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Revenue Act (amended)

BILL NO. 65

(as introduced)

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



Private Member's Bill



Revenue Act
(amended)



Stephen McNeil
Annapolis



First Reading: December 4, 2007

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill reduces by 4 ¢ per litre the tax on gasoline, diesel oil, biodiesel or biodiesel blend paid pursuant to Part I of the Revenue Act.

An Act to Amend Chapter 17
of the Acts of 1995-96,
the Revenue Act

Be it enacted by the Governor and Assembly as follows:

1 Section 6 of Chapter 17 of the Acts of 1995-96, the Revenue Act, as amended by Chapter 5 of the Acts of 1996, is further amended by adding immediately after subsection (1A) the following subsections:

(1B) Notwithstanding subsection (1) but subject to subsection (1C), every purchaser shall pay to Her Majesty a tax at the rate of nine and one-half cents per litre, or such other rate as prescribed, on all gasoline purchased by or delivered to such purchaser and subsection (1) does not apply.

(1C) The moneys required to effect the tax reduction to be implemented by subsection (1B) shall be paid out of moneys appropriated for that purpose by the Legislature.

2 Section 8 of Chapter 17 is amended by adding immediately after subsection (1) the following subsections:

(1A) Notwithstanding subsection (1) but subject to subsection (1B), every purchaser shall pay to Her Majesty a tax at the rate of eleven and four-tenths cents per litre, or such other rate as prescribed, on all diesel oil purchased by or delivered to such purchaser and subsection (1) does not apply.

(1B) The moneys required to effect the tax reduction to be implemented by subsection (1A) shall be paid out of moneys appropriated for that purpose by the Legislature.

3 Section 8 of Chapter 17, as enacted by Chapter 2 of the Acts of 2006, is amended by adding immediately after subsection (1) the following subsections:

(1A) Notwithstanding subsection (1) but subject to subsection (1B), every purchaser shall pay to Her Majesty a tax at the rate of eleven and four-tenths cents per litre, or such other rate as prescribed, on all diesel oil, biodiesel or biodiesel blend purchased by or delivered to such purchaser, except that no tax is payable to Her Majesty on biodiesel or the portion of biodiesel in a biodiesel blend if the biodiesel has been produced in the Province and subsection (1) does not apply.

(1B) The moneys required to effect the tax reduction to be implemented by subsection (1A) shall be paid out of moneys appropriated for that purpose by the Legislature.


This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2007 Crown in right of Nova Scotia. Created December 4, 2007. Send comments to legc.office@gov.ns.ca.