Taxation

Laurel Broten, a public policy expert and former senior Ontario cabinet minister led a comprehensive review of Nova Scotia's tax system and regulations.

The Nova Scotia tax system has been developed over many years, but it has never been evaluated or updated in a comprehensive way. The review looked at the impact of taxes, fees and regulations and what changes would improve Nova Scotia's economic and business climate.

The report, written by Laurel Broten, was released Nov. 19, and makes 22 recommendations about taxes, and 20 more for regulations, fees and related areas. It is the first comprehensive assessment of Nova Scotia's tax and regulatory system.

We would like your feedback on the report. Please contact us at novascotia.ca with your thoughts.

Get the Report (PDF)

Fact Sheets (PDF):

• Getting Government's House in Order
• Competitive Corporate Taxes
• Current Revenues and Taxes in Nova Scotia
• Personal Tax Reform
• Modern Regulation
• Pollution Tax
• Summary of Tax Recommendations
  

Information on the Affordable Living Tax Credit and Poverty Reduction Credit

Information on income tax refund for seniors receiving GIS

The Nova Scotia Department of Finance and Treasury Board oversees revenues that make up the majority of the province’s fiscal resources. Tax revenues produce more than 50 per cent of provincial revenues from around 700,000 personal and corporate taxpayers.