Nova Scotia HST: 15% Sales Tax Guide
HST BASICS:
• HST = Harmonized Sales Tax
• Rate: 15% (5% federal GST + 10% provincial)
• Applied to most goods and services
• Sometimes included in posted prices
• Often added at checkout
What's Subject to HST
ACCOMMODATIONS (15% HST):
• Hotels, motels, B&Bs
• Vacation rentals, Airbnb
• Campgrounds and RV parks
• Hostels and lodges
DINING (15% HST):
• Restaurant meals
• Take-out food
• Alcoholic beverages
• Coffee shops and cafés
ACTIVITIES (15% HST):
• Tour packages
• Attraction admissions
• Recreational activities
• Equipment rentals
SHOPPING (15% HST):
• Souvenirs and gifts
• Clothing and accessories
• Electronics
• Most retail purchases
HST Exemptions
NO HST ON:
• Basic groceries (milk, bread, vegetables)
• Prescription medications
• Medical services
• Educational services
• Some financial services
• Used housing purchases
Tourist HST Rebate Program
ACCOMMODATION REBATE:
• Non-residents can claim HST rebate
• Minimum stay: 1 night
• Applies to short-term accommodations
• Must apply within 1 year
• Original receipts required
HOW TO CLAIM:
• Form GST176: Visitor Rebate Program
• Submit online or by mail
• Processing time: 4-6 weeks
• Minimum claim: $200 before tax
• Maximum rebate: $350 per application
Price Display Practices
PRICES INCLUDE HST:
• Some restaurants (check menu)
• Gas stations (price per liter includes tax)
• Some retail stores
HST ADDED AT CHECKOUT:
• Most retail stores
• Many restaurants
• Tourist attractions
• Always check if unsure
Budget Planning with HST
BUDGET CALCULATIONS:
• Add 15% to most advertised prices
• $100 meal = $115 total
• $200 hotel room = $230 total
• $50 attraction = $57.50 total
DAILY BUDGET IMPACT:
• Budget travel: +$11.25 per $75 spent
• Mid-range travel: +$22.50 per $150 spent
• Luxury travel: +$45 per $300 spent
Money-Saving Tips
BUY GROCERIES: Basic groceries are HST-exempt
CLAIM REBATES: Keep accommodation receipts for rebate
CHECK INCLUSIONS: Ask if HST is included in quoted prices
BUDGET 20%: Add 20% buffer for HST + tips