BILL NO. 71

(as introduced)

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

 

Private Member's Public Bill

 

Tax on Tax Elimination Act

 

Elizabeth Smith-McCrossin
Cumberland North

First Reading: March 5, 2025

Second Reading:

Third Reading:

 

An Act to Eliminate
the Payment of Taxes on Tax

Be it enacted by the Governor and Assembly as follows:

1 This Act may be cited as the Tax on Tax Elimination Act.

2 In this Act, "tax on tax" means the calculation of a tax on a product or service based on an amount that is inclusive of other taxes levied on a product or service.

3 (1) The Minister of Finance and Treasury Board shall review all taxes charged by the Province to identify situations where Nova Scotians pay tax on tax.

(2) The Minister shall create a strategic plan to eliminate all situations where Nova Scotians pay tax on tax.

(3) The Minister shall collaborate with the relevant ministers of the Government of Canada if eliminating a situation where Nova Scotians pay tax on tax requires changes to federal legislation or policy.

(4) The strategic plan must also include consideration of

(a) allowing the deduction of property taxes paid in the Province from provincial income tax; and

(b) eliminating the charging of the provincial portion of the goods and services tax on other taxes on fuel, including the motive fuel tax, federal carbon tax and federal excise tax.

4 The Minister of Finance and Treasury Board shall introduce legislation to implement the strategic plan effective no later than January 1, 2028.

 

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