BILL NO. 388

(as introduced)

1st Session, 64th General Assembly
Nova Scotia
2 Charles III, 2023

 

Private Member's Bill

 

Lower Grocery Bills Act

 

Claudia Chender
Dartmouth South

First Reading: October 31, 2023

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill provides a point-of-sale rebate on the provincial portion of the harmonized sales tax for food and beverage products that are purchased at grocery and convenience stores in Nova Scotia and that are not already exempt from tax under the federal Excise Tax Act.

An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act,
Respecting Lower Grocery Bills

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Lower Grocery Bills Act.

2 Section 12J 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

(a) adding immediately after clause (g) the following clause:

(ga) "grocery store" means a food service premise in the Province where a variety of canned, dry and frozen foods, fresh produce, bakery products, dairy products and household items are offered for sale, and includes a convenience store where a variety of such items are offered for sale;

and

(b) adding immediately after subclause (n)(iv) the following subclause:

(iva) a food or beverage product for human consumption purchased at a grocery store, excluding sugar-sweetened soft drinks, that is not a zero-rated supply under the Excise Tax Act (Canada),

 

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