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Sales Tax Act (amended)

BILL NO. 14

(as introduced)

2nd Session, 61st General Assembly
Nova Scotia
59 Elizabeth II, 2010



Private Member's Bill



Sales Tax Act
(amended)



Allan MacMaster
Inverness



First Reading: March 31, 2010

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill prohibits the Province from proposing or agreeing to an increase in the Provincial portion of the federally enacted harmonized sales tax.

An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act

Be it enacted by the Governor and Assembly as follows:

1 Chapter 31 of the Acts of 1996, the Sales Tax Act, is amended by adding immediately after Section 5 the following Section:

5A Notwithstanding Section 5 and the Agreement,

(a) neither the Government of the Province nor any person on its behalf may, under the Agreement, propose an increase in the rate of tax; and

(b) neither Her Majesty in right of the Province nor any member of the Executive Council on Her Majesty's behalf may amend the Agreement to or enter into any other agreement to increase the rate of tax,

of the Province's portion of the comprehensive integrated sales tax.

 


This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2010 Crown in right of Nova Scotia. Created March 31, 2010. Send comments to legc.office@novascotia.ca.