Nova Scotia

Nova Scotia sales tax rebate on a vehicle for a person without the complete use of their legs

Easy application

Tax filing not required

If you bought a motor vehicle use by a person who has lost the complete use of their legs (this can include yourself), you can apply for an Nova Scotia Sales Tax (NSST) rebate up to $3,750 tax paid for vehicles purchased on or after July 1, 2020. You can get a tax rebate of up to $3,000 for vehicles purchased before July 1, 2010. You need to apply for the rebate within 24 months from the date you bought the vehicle.

There is no cost to apply for the rebate.

You can apply for the Nova Scotia Sales Tax rebate if:

  • you’ve lost the complete use of both your legs
  • you have a valid Driver’s Licence
  • you use the vehicle for personal transportation
  • the vehicle is the only motor vehicle currently registered in your name with Registry of Motor Vehicles and hasn’t already received the rebate (the rebate can only be applied to 1 registered vehicle at a time)

You can also apply for the rebate if you bought the vehicle to transport someone who has lost the complete use of their legs. The vehicle needs to meet the following criteria:

  • has a wheelchair ramp permanently attached to the vehicle
  • is not used for profit
  • the vehicle is the only motor vehicle currently registered in your name with Registry of Motor Vehicles and hasn’t already received the rebate (the rebate can only be applied to 1 registered vehicle at a time)

You need to apply for the rebate within 24 months from the date you bought the vehicle.

You need to apply within 24 months of the date you bought the vehicle.

Before you start your applications, make sure you have:

  • copy of receipt or invoice for the motor vehicle, showing total purchase price, name of the seller and buyer, vehicle identification number (VIN) and the make, model and year
  • copy of the Registry of Motor Vehicles receipt showing the Nova Scotia Sales Tax paid
  • medical certificate signed by a medical professional confirming that the person using the vehicle has lost the complete use of both legs

Follow these three steps to apply for the Nova Scotia Sales Tax rebate:

  • Complete the Nova Scotia Sales Tax 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.

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: May 13, 2021