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| Service
Nova Scotia and Municipal Relations -
Provincial Tax Commission
Clearance Certificate for Bulk Tobacco Sales
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| Who Needs This
Certificate? |
When a tobacco retailer or tobacco wholesaler wishes to sell
its entire inventory (stock) in bulk, the prospective buyer will usually
insist that the seller provide some legal proof that all tobacco taxes
owing to the Province on that inventory have been paid. This certificate
does that.
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| Issuing Department
/ Agency: |
Service Nova Scotia and
Municipal Relations
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| Where can you get this Certificate and / or further information? |
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Phone: |
(902) 424-6300 or if that is long
distance,
call 1-800-565-2336 (toll-free) |
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Visit: |
Service Nova Scotia & Municipal
Relations
Service Delivery Division
Business Registration Unit
Maritime Centre, 9th floor
1505 Barrington Street [corner of Spring Garden Road]
Halifax, NS B3J 3K5 |
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E-mail: |
tullyd@gov.ns.ca
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Website: |
www.gov.ns.ca/snsmr/taxcomm/ |
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Write: |
Service Nova Scotia & Municipal
Relations
Service Delivery Division
Business Registration Unit
PO Box 755
Halifax, NS B3J 2V4 |
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Fax: |
(902) 424-7434 |
| Application Forms & Process: |
The seller or their representative submits a written request
to the office above. Normally a close-out audit is required.
Upon satisfaction that all tobacco taxes due or collected have been
remitted, a certificate stating that this has been done, is forwarded
to the applicant.
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| Waiting Period:
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The certificate is normally processed within 4 - 6 weeks, once
all items which must accompany the application have been received and
all requirements are met.
(Please allow several extra days for mail delivery.)
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| Expiry & Renewal:
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This certificate does not expire.
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| Price & Payment:
(No tax is charged) |
$108.83
Payment by mail: Please pay by cheque or money
order made out to the Minister of Finance.
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| Related Requirements: |
None
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| Additional Information:
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This certificate is presented to the purchaser by the seller.
It certifies that all tobacco taxes owing to the Province by the seller
have been paid. (Otherwise, the buyer of the inventory could be held liable
for tobacco taxes owing.)
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| Legislative Authority:
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Revenue
Act, The Acts of 1995-96, Chapter 17; Regulations 75A, (1) & (2).
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