Do I pay the non-resident deed transfer tax if I am moving to Nova Scotia from another province?
This answer covers the law of Nova Scotia.
You may not have to pay it at closing if you are an individual who states an intention to move to Nova Scotia, but you must later prove you became a resident. The tax is 10% of the interest going to non-residents, on the higher of purchase price or assessed value. It covers residential property with 3 dwelling units or less.
For transfers on or after 6 August 2026, the window to prove residency is 12 months. The regulations also say proof is due no later than 1 year after the transfer. Proof is a Nova Scotia health card, or a Nova Scotia driver's licence or photo ID card with another acceptable proof of residence. If proof is late, tax and interest must be assessed and a penalty may be added.
If you paid and became a resident within 1 year of acquiring the property, you may apply for a refund within 2 years of acquiring it. One extension may be available for extenuating circumstances. Keep your documents organized, and confirm the details for your situation with a lawyer.
Key takeaways
- Stating an intention to move means the tax is not payable at transfer, but you must later prove residency.
- For transfers on or after 6 August 2026 you have 12 months to prove residency, while earlier transfers had 6 months.
- Proof is a Nova Scotia health card, or a licence or photo ID card plus another acceptable proof of residence.
- If you paid the tax and became a resident, you can apply for a refund no later than 2 years after you acquired the property.