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Service Nova Scotia - Provincial Tax Commission

Clearance Certificate for Bulk Tobacco Sales (Stock)

Who Needs This Certificate?

When a tobacco retailer or tobacco wholesaler wishes to sell its entire inventory (stock) in bulk, they are required to obtain a clearance certificate from the Provincial Tax Commissioner.

The clearance certificate provides confirmation that all taxes collected or due by such person under Part lll of the Revenue Act have been remitted or paid to the Minister of Finance.

A prospective buyer must obtain a copy of the clearance certificate from the seller otherwise they are held liable for all taxes collected or due by such person under Part lll of the Revenue Act.

Issuing Department / Agency:
Service Nova Scotia
Where can you get this Certificate and / or further information?
Phone:

902-424-6300 or if that is long distance,
call 1-800-565-2336 (toll-free)
and press 5 for provincial tax information

Visit: Service Nova Scotia
Audit and Enforcement
Maritime Centre, 10th floor
1505 Barrington Street
Halifax, NS B3J 3K5
E-mail: taxcommission@novascotia.ca
Website: http://novascotia.ca/sns/access/business/tax-commission
Write: Service Nova Scotia
Audit and Enforcement
PO Box 22
Halifax, NS B3J 2L4
Fax: 902-424-0702
Application Forms & Process:

The seller or their representative submits a completed application form requesting a clearance certificate.

You can get an application form in three different ways:

  • Download a form from the internet;
  • Obtain an application at your local Access Nova Scotia office; or
  • Write, email, phone or fax Service Nova Scotia

Submit the request at least six weeks prior to the expected date of sale to allow sufficient time for processing.

A Clearance Certificate will be issued upon receipt of confirmation that all taxes collected or due by such person under Part III of the Revenue Act have been remitted or paid to the Minister of Finance.

A close out audit will be conducted by Audit and Enforcement as part of the confirmation process.

Waiting Period:
Varies
Expiry & Renewal:
N/A.
Price & Payment:  (No tax is charged)
Certificate fee: $124.60

Payment by mail:  Please pay by cheque or money order made out to the Minister of Finance.

Related Requirements:
None
Additional Information:
None
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17.
Last Updated: June 2015

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