A person who is subject to a physiological impairment and has purchased a passenger vehicle or light truck or van may apply for a rebate of the 8% provincial component of the HST.

The Minister may, upon application authorize a rebate of an amount equal to the lesser of $3,000. and the amount of the 8% component of the HST paid on the purchase of a passenger vehicle, van or truck having a load capacity not exceeding 3/4 ton.

No rebate shall be made unless the application for the rebate is made within 24 months after the payment of tax in respect of which the rebate is claimed.

(A) Requirements for the applicant/purchaser who is also the driver of the vehicle are as follows:

• the applicant/purchaser is subject to a physiological impairment that deprives the applicant of the use of both lower limbs,

• the applicant/purchaser must have a valid driver’s license, and

• the vehicle is used primarily for personal transportation, and

• the vehicle is the only vehicle currently registered in the applicant’s/purchaser’s name with Service Nova Scotia and Municipal Relations, Registry of Motor Vehicles for which a rebate has been granted.

(B) Requirements for the applicant/purchaser who uses the vehicle primarily for the purpose of transporting a person who is subject to a physiological impairment that deprives the person of the use of both lower limbs are as follows:

• the vehicle is equipped with a device used primarily to enable wheelchairs to enter and leave the vehicle,

• the vehicle is not operated or permitted to be operated for profit or as part of an undertaking carried on for gain, and

• the vehicle is the only vehicle currently registered in the applicant’s/purchaser’s name with Service Nova Scotia and Municipal Relations, Registry of Motor Vehicles for which a rebate has been granted .

Information that should be submitted with each application for rebate:

• A copy of the agreement (Bill of Sale or Sales Invoice) under which the vehicle was purchased by the applicant/purchaser showing the total purchase price and the amount of tax paid on the purchase of the vehicle.

• If the applicant/purchaser is subject to a physical impairment that deprives the applicant/purchaser of the use of both lower limbs, a statement certifying that the vehicle in respect of which the application for a rebate is being made is and will be used primarily for personal transportation, or;

• If the applicant/purchaser has purchased the vehicle to provide transportation for a person who is subject to a physical impairment depriving the person of the use of both lower limbs, a statement certifying that the vehicle is and will be used primarily for the transportation of that person.

• A certificate from a registered medical practitioner that the applicant/purchaser or the person being transported, is subject to physical impairment that deprives the person of the use of both lower limbs. A medical certificate is included as page two of the rebate application form.

Documentation
All documentation supporting this rebate must be retained by the applicant for audit purposes.

Rebate Forms
Rebate forms are available by contacting 902-424-2850, at Access Nova Scotia Centres and on our web site at:

http://www.gov.ns.ca/snsmr/taxcomm/

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."