Nova Scotia Sales Tax (NSST) Program

Vehicle Appraisals

Get your used vehicle appraised for tax purposes during a private sale when the fair value is higher than the purchase price

Get your used vehicle appraised during a private sale if you don’t agree with the Canadian Red Book average wholesale value.

Nova Scotia sales tax rebate on vehicle purchase for individuals who have lost the use of both legs: tax bulletin 5058

Covers amount of maximum rebate, eligibility requirements and documents needed to support the rebate application.

Tax rate change on private purchases of motor vehicles and other designated tangible personal property: tax bulletin 5088

Information for private purchasers of motor vehicles and other designated tangible personal property, like boats and aircraft.

Program Information

Nova Scotia Sales Tax (NSST) Program: overview

NSST tax rates, what private purchases require payment of NSST, exemptions, appraisals and authorizing someone to speak on your behalf.

Refund of NSST Paid in Error

Apply for Nova Scotia Sales Tax (NSST) refund on tax paid by mistake on a vehicle purchase

Apply for a refund of NSST paid by mistake on the purchase of a vehicle like a car, truck or trailer.

Rebates of NSST

Apply for Nova Scotia Sales Tax (NSST) rebate on a vehicle bought by a registered charitable organization

Apply for a rebate of the NSST on a vehicle bought by a registered charitable organization.

Apply for Nova Scotia Sales Tax (NSST) rebate on a vehicle for a person without the complete use of their legs

Apply for a NSST rebate of up to $3,750 on the purchase of a motor vehicle for someone who has lost the complete use of their legs.

Apply for Nova Scotia Sales Tax (NSST) rebate on the private purchase of a vehicle or designated personal property permanently removed from Nova Scotia within 30 days of purchase

Apply for a rebate of the NSST on the purchase of a motor vehicle or designated personal property you permanently take out of Nova Scotia within 30 days of the purchase.

Apply for Nova Scotia Sales Tax (NSST) rebate on the private purchase of a vehicle used for business activity

HST registrants can apply for a rebate of the NSST paid on the private purchase of a vehicle used for a business activity.

How Nova Scotia Sales Tax applies to private purchases and transfers of motor vehicles and designated tangible personal property: tax guide 2006

Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of vehicles like cars, boats and planes.

Register as a vehicle appraiser

Register as a vehicle appraiser with the Provincial Tax Commission. A licensed dealer is automatically recognized as a vehicle appraiser.

Letter of Authority

Authorize a representative: Nova Scotia Sales Tax (NSST) rebate or refund applications

Have someone represent you or speak on your behalf about your NSST rebate or refund application.

Guides

How Nova Scotia Sales Tax applies to private purchases and transfers of aircraft: tax guide 2008

Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of aircraft.

How Nova Scotia Sales Tax applies to private purchases and transfers of boats and vessels: tax guide 2007

Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of boats and vessels.

How Nova Scotia Sales Tax applies to private purchases and transfers of motor vehicles and designated tangible personal property: tax guide 2006

Information for consumers on how the Nova Scotia Sales Tax (NSST) applies to private purchases and transfers of vehicles like cars, boats and planes.

Exemptions from NSST

Get a tax exemption on a used vehicle given as a gift by an immediate family member

Get a tax exemption when registering a used vehicle you received as a gift from an immediate family member.