Bill 38: Sales Tax Act (amended)

Retailers selling baby and child products in Nova Scotia — such as baby specialty stores, department stores, and big-box retailers — will be directly affected. These businesses will need to update their point-of-sale systems to apply the HST rebate automatically at checkout for child car seats, strollers, and baby carriages. Even small independent shops or online retailers operating in the province that carry these products will need to ensure their invoicing and tax calculation processes reflect the new exemptions. The change is straightforward operationally but requires system updates and staff awareness to avoid incorrectly charging customers the provincial portion of HST.