Nova Scotia

HST rebate on materials to fix the exterior of a heritage property

Easy application

Tax filing not required

If you bought building materials used to repair, improve or restore the outside of a heritage property you can apply for an HST tax rebate on the purchase of the materials. The rebate does not cover the labour to do the work.

There is no cost to apply for the rebate.

The rebate is equal to the provincial portion of the Harmonized Sales Tax (HST) paid on approved building materials after the HST Public Service Bodies’ Rebate has been applied.

You can apply for the HST tax rebate on purchased materials if:

  • you bought approved building materials to fix the exterior of a heritage property. Only projects approved by the Heritage Property Program or a municipal heritage advisory committee before the start of work may be eligible.
  • A heritage property used for non-commercial purposes or heritage properties owned and occupied by non-profit community, charitable, fraternal, educational, recreational, cultural or sporting organizations or institutions may qualify for the rebate.

Proof of housing situation

For example:

  • letter from landlord about your housing situation
  • eviction notice
  • disconnection notice
  • police report about an incident involving your housing
  • moving company quote or invoice
  • list of repairs needed in home
  • list of expenses for renovations needed for independence in the home
  • proof of home ownership (mortgage, property ownership)

Follow these three steps to apply for the HST rebate:

Complete the HST rebate application.

Check the application for details on all required supporting documents. Send your completed application and supporting documents by mail. Or visit the Business Registration Unit.

Before you start your applications, make sure you have:

  • copy of the bills of sale or invoices for the approved building materials (showing purchase price, HST paid, name of the seller and buyer, HST number of seller and description of the materials purchased)
  • copy of the building permit issued for the work
  • statement from a building inspector to prove you completed the work
  • statement from the Heritage Property Program or municipal heritage advisory committee to prove you completed the outside repairs, improvements or restorations

It should take 3 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: November 14, 2024