Nova Scotia

HST rebate on home energy products or commercial electricity

Easy application

Tax filing not required

You can apply for a rebate equal to the provincial portion of the HST paid on home energy products or commercial electricity if you’re a landlord or occupant of a partly residential property.

The rebate does not include delivery, equipment maintenance, repair or emergency service call costs. There is no cost to apply for the rebate.

You can apply for the HST rebate on home energy products or commercial electricity if you:

  • are a landlord who owns a partly residential property or someone who lives in partly residential property
  • pay HST on home energy or commercial electricity

The energy type must be one of the following: Oil (furnace or stove), Propane, Kerosene, Wood, Wood Pellets, Coal, Natural Gas and Electricity.

You need to submit the rebate application within 24 months from the purchase date of the energy.

You can submit a rebate application once per quarter in April, July, October and January of each year.

A separate application is needed for each property.

Follow these three steps to apply for the HST tax rebate:

  • Complete the HST tax rebate application (pdf).
  • Check the application for details on all required supporting documents.
  • Send your completed application and supporting documents by mail. Or drop them off at the Business Registration Unit.

Before you begin, make sure you have copies of all invoices and receipts for residential home energy purchases or commercial electricity.

The invoices and receipts need to:

  • show the supplier’s HST number, amount of HST paid, date of purchase and the type of energy purchased (for example, wood, wood pellets or propane)
  • be issued in your name (invoices and receipts issued in someone else’s name will not be accepted)

It should take 4 to 6 weeks to get the rebate. It can take longer if more information is needed or if your application hasn’t been filled in correctly.

Last updated: May 13, 2021