Month-end close: HST in Nova Scotia

Nova Scotia's HST fell from 15% to 14% on April 1, 2025, and it is filed on the one federal GST/HST return.

This is part of the sales tax checklist. Nova Scotia charges HST, one combined tax, and the CRA collects it on the GST/HST return, with the same reporting periods and due dates as the rest of Canada outside Quebec [3].

Rate. 14% HST: 5% federal and 9% provincial.

Filing. The same as the rest of Canada outside Quebec, set by the client's annual taxable supplies: $1,500,000 or less is annual, or monthly or quarterly by election. Over $1,500,000 up to $6,000,000 is quarterly, and over that, monthly. Use the period in the client's CRA account.

Due. One month after the end of a monthly or quarterly period, and usually three months after the fiscal year end for an annual one.

The trap. A tax code still set at 15% overcharges sales of goods and services whose HST became payable or was paid on or after April 1, 2025: generally the earlier of the invoice date and the payment date.

The month-end steps

The month-end steps, the return lines and the input tax credit checks are the same as in the rest of Canada outside Quebec. Follow the Canada GST/HST steps and use 14% as the rate on Nova Scotia sales [2]. For goods and services, the rate follows the earlier of the day the HST became payable and the day it was paid: before April 1, 2025 it is 15%, and on or after that date it is 14% [1].