BILL NO. 100
(as introduced)
1st Session, 64th General Assembly
Nova Scotia
71 Elizabeth II, 2022
Private Member's Bill
Municipal Government Act
(amended)
Lorelei Nicoll
Cole Harbour–Dartmouth
First Reading: March 24, 2022
Second Reading:
Third Reading:
Explanatory Note
This Bill provides an exemption from deed transfer tax for first-time home buyers subject to certain conditions.
An Act to Amend Chapter 18
of the Acts of 1998,
the Municipal Government Act
Be it enacted by the Governor and Assembly as follows:
1 Chapter 18 of the Acts of 1998, the Municipal Government Act, is amended by adding immediately after Section 108 the following Section:
- 108A (1) A grantee is not subject to a deed transfer tax if the grantee
(a) is at least 18 years of age;
(b) is a Canadian citizen or a permanent resident of Canada as defined in the Immigration and Refugee Protection Act (Canada);
(c) has lived in the Province for at least six months immediately preceding the conveyance or filed at least two income tax returns in the immediately preceding six years as a resident of the Province;
(d) has not previously owned a principal residence or an interest in a principal residence in the Province or elsewhere; and
(e) has never received an exemption under this subsection or otherwise.
(2) Where there is more than one grantee and one or more but not all of the grantees are entitled to the exemption in subsection (1), the exemption is reduced to reflect the proportional share of the beneficial interest of any grantee not entitled to the exemption.
(3) Where at the time of purchase of a property the purchaser meets the criteria in subsection (1) except clause (c) and subsequently occupies the property for at least six months continuously and starting within 30 days of the conveyance, the purchaser is entitled to a refund of the deed transfer tax paid.
(4) Where a purchaser receives an exemption pursuant to subsection (1) and subsequently does not occupy the property for at least six months continuously and starting within 30 days of the conveyance, the purchaser shall forthwith pay the deed transfer tax.
2 (1) The Minister of Municipal Affairs and Housing shall notify the Nova Scotia Federation of Municipalities of the enactment of this Act within 30 days of it receiving Royal Assent.
(2) This Act is effective one year and 30 days after receiving Royal Assent.
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2022 Crown in right of Nova Scotia. Created March 24, 2022. Send comments to legc.office@novascotia.ca.
