Primary Functions

The Commission completes four essential functions in carrying out its mandate:

● communicating tax information/policy
● registering and licensing businesses to collect tax
● processing payments and collecting outstanding accounts
● carrying out auditing and compliance activities

The Commission has a responsibility to communicate effectively with all businesses in Nova Scotia who collect or ought to collect taxes for the Province. The Commission provides all relevant materials to help the business understand and properly collect and remit taxes.

The auditing function uses strategies designed to ensure that tax is properly paid by consumers, recorded by businesses, and received by the Government within the required time limits. By providing simple and understandable information (as early as possible) to business and individuals, subsequent issues arising from audit and compliance activities will be minimized. The Commission is in the business of optimizing provincial revenues, while at the same time serving its customers fairly and professionally.