Working for yourself in Nova Scotia means HST at 14%, a builders lien you must register within 60 days, WCB Nova Scotia coverage if you reach the worker threshold, and 13 compulsory trades you cannot work in without a ticket. This is the one-stop summary: the numbers, the deadlines and who to phone. Treat it as a starting point and confirm a figure with the named body before you rely on it.
Sales tax: HST 14%
Nova Scotia is an HST province. The combined rate is 14% (5% federal plus a 9% provincial share). The provincial share was cut from 10% to 9% on 1 April 2025, dropping the total from 15% to 14%, so older invoices, templates and calculators that still say 15% are out of date. You must register for GST/HST once your taxable revenue passes $30,000 over four consecutive quarters (or in a single quarter), and you have 29 days from that effective date to register.
If you use the quick method of accounting, the Nova Scotia remittance rate for services supplied in the province is 9.4%. Run your own numbers before electing in.
Minimum wage
The Nova Scotia minimum wage is $16.75 an hour, rising to $17.00 on 1 October 2026. This matters the moment you put a labourer or apprentice on the books, on top of your CPP, EI and WCB obligations.
Builders lien: 60 days, then 105
Nova Scotia uses the Builders' Lien Act. The deadlines that protect your right to be paid:
- Preserve (register) the lien: within 60 days of your last day of work, last supply of materials, or last provision of services.
- Perfect (start a court action and file a Certificate of Lis Pendens): within 105 days of your last day of work. The 105 days run from the last day on site, not from the day you registered the lien.
The owner must hold back 10% of each progress payment throughout the job. After substantial performance, that can be released down to a 2.5% finishing holdback, paid out once the deficiency work is done and the lien period has run. There is also a statutory trust over project funds (sections 44A to 44G), so money received for a project is held in trust for those below in the payment chain.
Prompt payment: not yet in force
Nova Scotia passed prompt-payment amendments back in 2019, but they have never been proclaimed. Regulations are still being developed and no in-force date has been announced. Until then your only statutory payment tool is the lien, so calendar your 60-day and 105-day dates the day you sign.
Workers compensation: WCB Nova Scotia
WCB Nova Scotia is the board (wcb.ns.ca, 1-800-870-3331). Registration is mandatory for most construction employers at three or more workers (permanent, part-time, casual, contractors and subcontractors all count). A solo sole proprietor with no workers is not required to carry mandatory coverage but can buy optional personal coverage.
Nova Scotia construction rates are among the highest in the country. The board sets a rate per $100 of assessable payroll by SIC code, and construction classes sit well above the all-industry average. Single-family housing, framing and concrete classes run especially high. Always pull the current figure for your exact classification from the WCB Nova Scotia rate book rather than working off a rule of thumb. A construction safety levy is collected on top, funding Construction Safety Nova Scotia.
Get a Certificate of Compliance (clearance) for any subcontractor before they start. Without one, the hiring contractor can be left liable for the sub's unpaid premiums. Report injuries within three days.
Licensing: 13 compulsory trades
Nova Scotia has 13 compulsory certified trades administered by the Nova Scotia Apprenticeship Agency. To work in one you need a Certificate of Qualification, a registered apprenticeship, or a temporary permit. They include Construction Electrician, Plumber, Steamfitter/Pipefitter, Sheet Metal Worker, Bricklayer, Refrigeration and Air Conditioning Mechanic, Sprinkler Fitter and Boilermaker. From 2026 these certificates no longer need renewing: they stay valid indefinitely. Red Seal endorsements from other provinces are recognised.
Small claims: $25,000
The Nova Scotia Small Claims Court hears claims up to $25,000, exclusive of interest and costs. Prejudgment interest may be awarded at 4% a year at the adjudicator's discretion. Above $25,000 you are into Supreme Court.
Quirks worth knowing
- The HST cut to 14% caught a lot of software out. Check your invoicing template actually charges 14%, not 15%.
- The 10% to 2.5% finishing holdback step is specific to Nova Scotia: do not assume the full 10% is released at substantial performance.
- Door-to-door and in-home renovation sales carry a 10-day cooling-off period under the Consumer Protection Act. Starting work inside that window without written consent is risky.
Common mistakes
- Still charging 15% HST. The rate has been 14% since 1 April 2025. Overcharging clients invites a dispute and a chargeback at the CRA.
- Missing the 60-day lien window. It runs from your last day on site. Miss it and your lien rights are gone.
- Skipping the subcontractor clearance. No Certificate of Compliance means you can inherit their WCB debt.
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