This consolidation is unofficial and is for reference only.

For the official version of the regulations, consult the original documents on file with the Office of the Registrar of Regulations , or refer to the Royal Gazette

Part II .

Regulations are amended frequently.

Please check the list of Regulations by Act to see if there are any recent amendments to these regulations filed with our office that are not yet included in this consolidation.

Although every effort has been made to ensure the accuracy of this electronic version, the Office of the Registrar of Regulations assumes no responsibility for any discrepancies that may have resulted from reformatting.

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, Province of Nova Scotia , all rights reserved. It is for your personal use and may not be copied for the purposes of resale in this or any other form.

Health Services Tax Suspension Regulations

made under

Section 13 of the

Sales Tax Act

S.N.S. 1996, c. 31

O.I.C. 97-209 (April 1, 1997), N.S. Reg. 34/1997

amended to O.I.C. 2026-49 (effective February 17, 2026), N.S. Reg. 49/2026

1 These regulations may be cited as the Health Services Tax Suspension Regulations .

(1) Part II of the Revenue Act does not apply to the purchase of tangible personal

property on or after April 1, 1997.

(2) For greater certainty, nothing in this

Section affects the operation of

Section 12 of

the Sales Tax Act or clause 31C(1)(

b) of the Revenue Act .

3 [repealed]

4 [repealed]

5 These regulations have effect on and after April 1, 1997.

Legislative History

Reference Tables

Health Services Tax Suspension Regulations

N.S. Reg.

34/1997

Sales Tax Act

Note: The

information in these tables does not form part of the regulations and is

compiled by the Office of the Registrar of Regulations for reference only.

Source Law

The current consolidation of the Health Services Tax Suspension Regulations made

under the Sales Tax Act includes all

of the following regulations:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

34/1997

Apr 1, 1997

date specified

Apr 11, 1997

110/1997

Apr 1, 1997

date specified

Sep 12, 1997

4/2000

Dec 23, 1999

date specified

Jan 14, 2000

49/2026

Feb 17, 2026

date specified

Mar 6, 2026

The following regulations are not

yet in force and are not included in the current consolidation:

N.S.

Regulation

In force

date*

How in force

Royal Gazette

Part II Issue

*See subsection 3(6) of the Regulations Act for

rules about in force dates of regulations.

Amendments by Provision

ad. = added

am. = amended

fc. = fee change

ra. = reassigned

rep. = repealed

rs . = repealed and substituted

Provision affected

How affected

1 ........................................................

am. 49/2026 1

3 ........................................................

rs . 110/1997; rep. 49/2026

3(2) ..............................................

ra. as 3(3) 4/2000

3(2) ..............................................

ad. 4/2000

3(3) ..............................................

ra. from 3(2) 4/2000

4 ........................................................

rep. 49/2026

Note that changes to headings are not

included in the above table.

Editorial Notes and Corrections

Note

Effective

date

Title of

regulations amended from Health Services Tax and Theatres and Amusements

Taxes Suspension Regulations .

Repealed and Superseded

N.S.

Regulation

Title

In force

date

Repealed

date

Note: Only

regulations that are specifically repealed and replaced appear in this

table. It may not reflect the entire

history of regulations on this subject matter.