Tax Information Bulletins are published by the Provincial Tax Commission for the sole purpose of providing the Commission's interpretation of legislation it administers. For legislative approved text of provisions of the Revenue Act and Regulations, see official volumes.

The Transitional Tax is a tax applied to the purchase of motor vehicles and heavy equipment. For the purposes of this tax, a motor vehicle is defined as an automobile and light or heavy duty trucks. Heavy equipment is defined as any self propelled equipment in excess of 3400 kg gross weight but does not include a boat or aircraft. Equipment
such as trailers, stationary cranes etc. which are not self propelled do not attract the tax. 

Truckers who purchase a truck to transport goods interprovincially may be exempt from the Transitional Tax of 2% for the period of April 1, 1997 to March 31, 1998 and 1% for the period April 1, 1998 to March 31, 1999. 

In order to qualify for the exemption the trucker must be a participant in the Canadian Agreement on Vehicle Registration program (CAVR) and the vehicle must be used to transport goods interprovincially. 

When a CAVR registrant trucker purchases a truck for interprovincial travel they must provide the following certification to the dealer to receive exemption from the tax: 

The certification may be incorporated into the invoice or bill of sales or may be prepared separately and attached. 

Service Nova Scotia & Municipal Relations
Program Management and Corporate Services Division
1505 Barrington Street, 8th floor
Halifax , Nova Scotia
PO Box 755
Halifax, NS
B3J 2V4
Telephone: (902) 424- 6300 (Metro area); or
1-800-565-2336 (toll free in Nova Scotia)

Web site address: http://www.gov.ns.ca/snsmr/taxcomm/

"Tax Information Bulletins are published by the Program Management and Corporate Services Division for the sole purpose of providing information and to announce changes in the Revenue Act or Sales Tax Act and the regulations. Tax Information Bulletins do not replace the law found in the Act or regulations. Bulletins are provided for reference purposes only. For legislative approved text of provisions of the Revenue Act or Sales Tax Act and Regulations, see official volumes."