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| Service
Nova Scotia and Municipal Relations -
Provincial Tax Commission
Permit to Purchase and Sell Unmarked Tobacco
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| Who Needs This Permit? |
Anyone in Nova Scotia who wants to sell tobacco products (a)
into another jurisdiction, (b) into another country [that is, for export],
(c) to designated retail vendors [see Designated
Tobacco Vendor ], or (d) with imported tobacco stamping.
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/tobaccoAccessAct.html .
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| Issuing Department/Agency: |
Service Nova Scotia and
Municipal Relations
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| Where can you get this Permit 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) 424-0702 |
| Application Forms and 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: |
Within 15 business days, provided that all requirements have
been met.
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| Price: (No tax is
charged) |
Initial: $108.83
Renewal: $108.83
A bond may be required and is specified by legislation.
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| Expiry and Renewal: |
This permit is valid for 1 year from the date of issue, and
can be renewed. The Department will send out a renewal notice before the
permit expires.
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| Related Requirements: |
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: |
Business Applicant Profile Information Sheet must be submitted
with the application. This form will be provided with the application.
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| Legislative Authority: |
Revenue
Act, the Acts of 1995-96, Chapter 17
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