Buying a house before you move here? NS making deed transfer tax easier to deal with

Nova Scotia is updating its non-resident deed transfer tax rules to support permanent movers. Changes include extending proof-of-residency from six months to one year, clarifying extension conditions, exempting inherited property for non-residents, extending refund application time to two years, and allowing refunds to legal representatives. The 10% tax applies to residential properties with up to three units. In 2025-26, $18.4 million was collected from 1,791 transactions.