New Harmonized Value-added Tax System Regulations (SOR/2010-117)

Marginal note:Nova Scotia — tax rate

• 33.6 (1) For the purposes of paragraph (a) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for Nova Scotia is 9%.

• Marginal note:Nova Scotia offshore area — tax rate

  (2) For the purposes of paragraph (b) of the definition tax rate in subsection 123(1) of the Act, the prescribed rate for the Nova Scotia offshore area is 9%.