1. Coronavirus (COVID-19)
  2. Financial help and social supports
  3. Small Business Real Property Tax Rebate Program

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 close 25 June 2021.

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:
    • restaurants offering in-person dining service
    • bars or licensed drinking establishments
    • fitness, recreational and leisure facilities
    • independent retailers with a physical location
    • personal services businesses like hair and nail salons and spas (excluding pet care)
    • live performing arts
  • 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 June 2019 and expect at least a 30% decrease in revenues in March, April or expected in May 2021 compared with monthly revenue for any month between March 2020 and April 2021
  • 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 application form. Applications close 25 June 2021.

Contact

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