The Nova Scotia Finance and Treasury Board has announced on December 20, 2024, that the transitional rule for determining the applicable tax rate is generally established by the earlier of the invoice date or the payment date of the transaction. For transactions that are payable prior to April 1, an HST rate of 15% is applicable. Conversely, for transactions payable after April 1, the applicable HST rate is 14%. CRA GST 300-6-1 “Time of Liability General Rule” provides more details on the general timing of liability rule under the Excise Tax Act.