BILL NO. 221
(as introduced)
2nd Session, 60th General Assembly
Nova Scotia
57 Elizabeth II, 2008
Household Energy Rebate Program
to Provide a Rebate of Tax in Respect of
All Residential Use of Electricity, An Act to Amend the
The Honourable Darrell Dexter
Cole Harbour
First Reading: November 14, 2008
Second Reading:
Third Reading:
Explanatory Note
This Bill provides a rebate of the Provincially designated portion of the Goods and Services Tax ("HST") in respect of electricity for residential use, regardless of the amount used. At present, the Household Energy Rebate Program under the Sales Tax Act Regulations only provides a rebate for use in excess of 27.4 kilowatt hours per day.
An Act to Amend the Household Energy
Rebate Program to Provide a Rebate of Tax
in Respect of All Residential Use of Electricity
1 Subsection 18(1) of the Sales Tax Act Regulations, made pursuant to the Revenue Act and the Sales Tax Act, is repealed and the following subsection substituted:
2 Clause 19(1)(a) of the Sales Tax Act Regulations is repealed and the following clause substituted:
3 The moneys required for administration of the Sales Tax Act Regulations as amended by this Act must 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 © 2008 Crown in right of Nova Scotia. Created November 14, 2008. Send comments to legc.office@novascotia.ca.
