BILL NO. 238
(as introduced)
1st Session, 64th General Assembly
Nova Scotia
1 Charles III, 2022
Private Member's Bill
Sales Tax Act
(amended)
The Honourable Iain Rankin
Timberlea–Prospect
First Reading: October 28, 2022
Second Reading:
Third Reading:
Explanatory Note
This Bill provides a rebate at point of sale on the provincial portion of the harmonized sales tax under the Sales Tax Act for gym and fitness club memberships.
An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act
1 Clause 12J(n) of Chapter 31 of the Acts of 1996, the Sales Tax Act, as enacted by Chapter 3 of the Acts of 2013, is amended by adding immediately after subclause (iv) the following subclause:
- (iva) subject to Section 12JA, a gym or fitness club membership,
2 Chapter 31 is further amended by adding immediately after Section 12J the following Section:
- 12JA The money required for the purpose of subclause 12J(n)(iva) must be paid
out of money 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 © 2022 Crown in right of Nova Scotia. Created October 28, 2022. Send comments to legc.office@novascotia.ca.
