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Nova Scotia HST Regulations, 2010

Version of section 14 from 2010-07-01 to 2024-02-06:

Marginal note:Employee and shareholder benefits

 In respect of the 2010 taxation year, if

  • (a) a benefit amount is required to be included under paragraph 6(1)(a) or (e) of the Income Tax Act in computing an individual’s income from an office or employment and the last establishment of the employer at which the individual ordinarily worked or to which the individual ordinarily reported in the year in relation to that office or employment is located in Nova Scotia or in the Nova Scotia offshore area, or

  • (b) a benefit amount is required under subsection 15(1) of the Income Tax Act to be included in computing an individual’s income and the individual is resident in Nova Scotia at the end of the year,

the portion of subclause (I) of the description of A in clause 173(1)(d)(vi)(B) of the Act after sub-subclause 2 is adapted as follows:

13%, and

  • SOR/2010-152, s. 12

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