Government of Nova Scotia, Canada
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Use the Services Directory to quickly access information on all of the services provided by the NS Department of Finance and Treasury Board.

Corporation Capital Tax

Most provinces and the Federal government have capital taxes on financial institutions.

Nova Scotia's Corporation Capital Tax on financial institutions (CCT) is a tax levied on the amount of capital employed in Nova Scotia by certain financial institutions.

  • The Nova Scotia Corporation Capital Tax rate is 4 percent. Companies that pay the Nova Scotia Corporations Capital Tax can deduct this amount against their financial statements’ net income which reduces federal and provincial tax liability.
  • View the Corporation Capital Tax return

Determining the Corporations Capital Tax Base:

The capital tax base for the CCT is defined under the Nova Scotia Corporation Capital Tax Act and regulations. The base includes items such as the value of paid-up capital stock, surpluses and reserves.

Corporate Tax

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Returns, Installments, Payments, Correspondence:
Service Nova Scotia
1505 Barrington St
PO Box 755
Halifax, NS  B3J 2V4

Audit & Enforcement
Mailing Address
PO Box 22
Halifax, NS B3J 2L4

Audit & Enforcement
Civic Address
1505 Barrington St, 10N
Halifax, NS  B3J 3K5

Phone: 902-424-6717
Fax: 902-424-0702