Nova Scotia Department of Finance

Taxation

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Explore Legislation

The provincial tax system is set out in six pieces of legislation, under the Minister of Finance and Treasury Board:

Income Tax Act (PDF), Income Tax Act Regulations
Financial Measures Act (FMA)
Revenue Act (PDF), Revenue Act Regulations
Sales Tax Act (PDF), Sales Tax Act Regulations
Corporations Capital Tax Act (PDF), Corporations Capital Tax Act Regulations
Insurance Premiums Tax Act

In addition, the Province maintains tax collection and coordination agreements that rely on Federal legislation:

Federal Income Tax Act
Federal Excise Tax Act

Legislation

For More Information

Xiaodan Pang,
Policy Strategist
Tel: 902.424.2412

The Canada Revenue Agency (CRA) administers the personal income tax and business tax on behalf of the Province. The CRA can answer your personal and corporate income tax questions for both federal and provincial income tax systems as well as the harmonized sales tax.

Personal Income Tax Inquiries: 1.800.959.8281
Business Tax and HST Inquiries: 1.800.565.2336