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Household Energy Rebate Program (amended)

BILL NO. 221

(as introduced)

2nd Session, 60th General Assembly
Nova Scotia
57 Elizabeth II, 2008



Private Member's Bill



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

(Explanatory Note)

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

Be it enacted by the Governor and Assembly as follows:

1 Subsection 18(1) of the Sales Tax Act Regulations, made pursuant to the Revenue Act and the Sales Tax Act, is repealed and the following subsection substituted:

18 (1) On behalf of Her Majesty in right of the Province, an electricity supplier shall pay or credit a point-of-sale rebate to a residential electricity customer in an amount equal to the tax on the supply of electricity consumed on or after September 1, 2008, by the residential electricity customer.

2 Clause 19(1)(a) of the Sales Tax Act Regulations is repealed and the following clause substituted:

(a) if the application is for a multiple unit residential complex or a condominium complex, in an amount equal to the tax paid on that portion of a supply of electricity recorded by a bulk meter and invoiced to the commercial electricity customer on or after September 1, 2008; or

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.