Coronavirus (COVID-19): Small Business Real Property Tax Rebate Program

The COVID-19 Small Business Real Property Tax Rebate Program will provide eligible businesses with a one-time rebate of $1,000 or 50% of property taxes paid for the last 6 months of the 2020 – 2021 tax year. Applications will be available soon.

Eligibility

To be eligible for the program, a business must:

  • be registered to do business in Nova Scotia
  • not be a corporate store of a franchise network with establishments located outside Atlantic Canada
  • be primarily engaged in one of these business activities in Nova Scotia:
    • gym or fitness establishment
    • hair salon or barber shop
    • spa
    • nail salon
    • body art establishment
    • restaurant offering in-person dining service
    • bar or licensed drinking establishment (excluding winery and distillery tasting rooms and craft taprooms)
  • have either:
    • received benefits under the Nova Scotia Small Business Impact Grant (Part 1 or 2) or the Small Business Reopening and Support Program
    • experienced a year-over-year decline in revenues of at least 30% in any of the three months of April, May or June 2020
    • started business operations in Nova Scotia on or after 1 January 2020
  • conduct eligible business activities primarily from business premises in Nova Scotia that are assessed at a commercial tax rate
  • have not received rebates through the Tourism Accommodations Real Property Tax Rebate Program

Rebate

Businesses can claim a rebate equal to either:

  • $1,000
  • 50% of the commercial real property taxes paid for the final 6 months of the 2020-21 tax year (25% of annualized taxes), either directly by the business or through a commercial lease that specifically references an allocation of commercial property taxes

You can choose either rebate amount when you apply.

If your business pays property taxes through a commercial lease, the rebate will be calculated based on tax payments made under the lease between 1 August 2020 to 31 January 2021.

How to apply

  1. Gather all required information and supporting documentation.
  2. Complete the online application form. The application will be available soon.

Before you start

When you apply, you need:

  • the institution number, transit number and account number for your bank account
  • if you’re choosing a rebate based on 50% of property taxes paid:
    • if you paid taxes directly, a copy of your 2020-21 real property tax bill
    • if you paid taxes through a commercial lease, a copy of a lease invoice issued anytime between 1 August 2020 to 31 January 2021, clearly showing the amount of property tax being allocated and the time period the lease charges apply to

Contact

Small Business Real Property Tax Rebate Program
sbtaxrebate@novascotia.ca