BILL NO. 151
(as introduced)
1st Session, 65th General Assembly
Nova Scotia
4 Charles III, 2025
Private Member's Public Bill
Sales Tax Act
(amended)
The Honourable Iain Rankin
Timberlea–Prospect
First Reading: September 26, 2025
Second Reading:
Third Reading:
Explanatory Note
This Bill provides a point-of-sale rebate on the provincial portion of the harmonized sales tax for veterinary services.
An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act,
Respecting Veterinary Services
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 adding immediately after clause (r) the following clause:
- (s) "veterinary services" means all services provided by a veterinarian licensed under the Veterinary Medical Act, including diagnostic, surgical, medical and preventative care services rendered to animals.
2 Section 12K of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is further amended by adding "(1)" immediately after the Section number and adding the following subsections:
- (2) Subject to subsection (3), where tax under subsection 165(2) of the Excise Tax Act (Canada) is payable by a purchaser in respect of a supply made in the Province of a veterinary services, the supplier may, on behalf of His Majesty in right of the Province, pay or credit to the purchaser an amount equal to the tax.
(3) The money required for the purpose of subsection (2) must be paid out of money appropriated for that purpose by the Legislature.
3 Section 12M of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is amended by adding "or veterinary services" immediately after "property".
4 Section 12N of Chapter 31, as enacted by Chapter 3 of the Acts of 2013, is amended by adding "or veterinary services" immediately after "property".
This page and its contents published by the Office of the Legislative Counsel, Nova Scotia House of Assembly, and © 2025 Crown in right of Nova Scotia. Created September 26, 2025. Send comments to legc.office@novascotia.ca.
