BILL NO. 494
(as introduced)
1st Session, 64th General Assembly
Nova Scotia
3 Charles III, 2024
Private Member's Bill
Sales Tax Act
(amended)
The Honourable Zach Churchill
Yarmouth
First Reading: September 18, 2024
Second Reading:
Third Reading:
Explanatory Note
This Bill provides a point-of-sale rebate on the provincial portion of the harmonized sales tax for necessary medical devices.
An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act,
Respecting Necessary Medical Devices
Be it enacted by the Governor and Assembly as follows:
1 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) "necessary medical device" means a necessary medical device as defined in the regulations;
(b) adding immediately after subclause (n)(iv) the following subclause:
- (iva) a necessary medical device,
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2024 Crown in right of Nova Scotia. Created September 18, 2024. Send comments to legc.office@novascotia.ca.
