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| Service
Nova Scotia and Municipal Relations -
Provincial Tax Commission
Tobacco Wholesaler's Permit
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| Who Needs This Permit?
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Anyone who wants to sell wholesale tobacco products in Nova
Scotia.
The Tobacco Access Act & Regulations prohibits certain places from selling tobacco products. You are advised to contact Tobacco Control, Department of Health Promotion at 1-800-565-3611 if you are unsure if your business is prohibited from selling tobacco. See also http://www.gov.ns.ca/hpp/cdip/acts-and-legislation.asp.
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| Issuing Department
/ Agency: |
Service Nova Scotia and
Municipal Relations
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| For Further Information,
please contact: |
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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: |
mccarajj@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) 424-0702 |
| Application Forms & Process: |
With this Permit, there are two different ways to submit your
application form:
- You can fill it out on-line.
If you wish to apply online, click
here. Before you begin, make sure you have at hand the information
listed in the blue box below. Also, you will be asked to fill out
a "Business Applicant Profile Information" form when you
begin. It will ask for two business numbers: Canada Revenue Agency, and N.S.
Registry of Joint Stock Companies.
- You can send in a hard copy. You can get an application
form in the following ways:
1) Download
a form from the Internet;
2) Print off a form at one of our Service
Nova Scotia Express Terminals; or
3) Write, fax or visit the office listed above.
A "Business Applicant Profile Information" form is also
included.
You must fill out a Business Profile Information Sheet, which is part
of the application form. It asks for your Nova Scotia Registry
of Joint Stocks Business Number and your Canada Revenue Agency Business Number.
Information you will need to fill out your application form:
- The name and address of your business' financial institution
(bank or credit union)
- The location of your business records, including the name
of the person responsible for those records.
- List the previous business name and previous owners (if any)
of your business and business location.
- List the full name(s), title(s) and address(es) of the proprietor,
partner(s) or principal owners, including percentage of ownership
- Estimated annual quantity of tobacco products handled in Nova
Scotia
- If you have more than one distribution centre, have the location
and contact person for every one. For unmarked tobacco, you
will need information on the distribution center(s) within Nova
Scotia only.
- Tax number(s) in other jurisdictions(s).
- NS Tobacco Retail Vendors Permit number, if you have one.
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When completed, it is submitted to the office listed above by mail,
fax (original must also be mailed in) or in person.
If all requirements are met and the application is approved, the permit
will be sent to the applicant by mail.
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| Waiting Period:
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10 business days
Provided that all the items that must accompany the application have been received (Please allow several extra days for mail delivery.)
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| Expiry & Renewal:
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This permit is valid for 1 year from the date of issue. It
can be renewed; the Department will send out a renewal notice before the
permit expires.
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| Price: (No
tax is charged) |
Initial: $112.09
Renewal: $112.09
A bond may be required and is specified by legislation.
Payment at counter: cash, Interac debit card, Visa, MasterCard or American Express credit card, or cheque or money order made out to the Minister of Finance.
Payment by mail: Please pay by cheque or money order made out to the Minister of Finance.
Payment on-line: Visa, MasterCard or American Express credit card, or an already established positive balance with the Nova Scotia Business Registry. (No debit cards are accepted at this time.)
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| Related Requirements:
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1. The business must be registered with the N.S.
Registry of Joint Stock Companies .
2. The permit will not be renewed if there are any accounts outstanding
with the Province.
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| Additional Information:
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None
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| Legislative Authority:
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Revenue
Act, The Acts of 1995-96, Chapter 17
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