BILL NO. 38

(as introduced)

1st Session, 65th General Assembly
Nova Scotia
3 Charles III, 2025

 

Private Member's Public Bill

 

Sales Tax Act
(amended)

 

The Honourable Iain Rankin
Timberlea–Prospect

First Reading: February 25, 2025

(Explanatory Note)

Second Reading:

Third Reading:

Explanatory Note

This Bill provides a rebate at point of sale on the provincial portion of the harmonized sales tax under the Sales Tax Act for child car seats, strollers and baby carriages.

An Act to Amend Chapter 31
of the Acts of 1996,
the Sales Tax Act,
Respecting Children's Essentials

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

(a) relettering clause (a) as clause (ab);

(b) adding immediately before clause (ab), as relettered, the following clauses:

(a) "baby carriage" means a wheeled vehicle that is designed to transport a child in a reclined or horizontal position, and includes a wheeled vehicle that is designed to be converted to function as a baby carriage and has been so converted;

(aa) "child car seat" means a child restraint system, infant restraint system or booster cushion that conforms to the applicable Canada Motor Vehicle Safety Standards established under the Motor Vehicle Act (Canada), and includes a restraint system designed for infants with special needs;

(c) repealing subclauses (n)(iii) to (viii) and substituting the following subclauses:

(iii) a baby carriage,

(iv) a bound or unbound printed version of scripture of any religion,

(v) a composite property,

(vi) a child car seat,

(vii) children's clothing,

(viii) a children's diaper,

(ix) children's footwear,

(x) a feminine hygiene product, or

(xi) a stroller;

and

(d) adding immediately after clause (o) the following clause:

(oa) "stroller" means a wheeled vehicle that is designed to transport a child in a seated position, and includes a wheeled vehicle that is designed to be converted to function as a stroller and has been so converted;

 

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