gov.ns.ca - Nova Scotia Canada - Government of Nova Scotia

Legislation

The provincial tax system is set out in six pieces of legislation, under the Minister of Finance:

Income Tax Act, Income Tax Act Regulations
Financial Measures Act (FMA)
Revenue Act, Revenue Act Regulations
Sales Tax Act, Sales Tax Act Regulations
Corporations Capital Tax Act, Corporations Capital Tax Act Regulations
Insurance Premiums Tax Act

In addition, the Province maintains tax collection and coordination agreements that rely on Federal legislation:

Federal Income Tax Act
Federal Excise Tax Act

Use the Services Directory to quickly access information on all of the services provided by the NS Department of Finance.

Legislation

For More Information

Brian Wile,
Policy Strategist
Tel: 902.424.2411
Email: gov.ns.ca

The Canada Revenue Agency (CRA) administers the personal income tax and business tax on behalf of the Province. The CRA can answer your personal and corporate income tax questions for both federal and provincial income tax systems as well as the harmonized sales tax.

Personal Income Tax Inquiries: 1.800.959.8281
Business Tax and HST Inquiries: 1.800.565.2336

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