Bill 153: Used Vehicle Sales, An Act Respecting

Used car dealers across Nova Scotia are the primary businesses affected — the kind of operation that buys trade-ins or auction vehicles and resells them from a lot, whether it's a small independent dealer with a handful of staff or a larger multi-brand dealership. On a day-to-day basis, this changes how dealers calculate and collect the provincial portion of HST at the point of sale for used vehicles that were already registered in Nova Scotia, requiring them to apply for a rebate rather than remitting that portion. Private sellers are also affected, as they would no longer need to collect or remit provincial tax when selling a personally-owned used vehicle to another Nova Scotian. Businesses will need to track whether a used vehicle was previously registered in the province to determine eligibility, adding a documentation step to each transaction.