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.

Business Tax & Credits

Nova Scotia levies four business taxes that apply to companies with business activities in the province.

The Corporate Income Tax and the Large Corporations Tax are levied under the authority of the Nova Scotia’s Income Tax Act.

The Corporation Capital Tax on financial institutions is levied under the authority of the Corporation Capital Tax Act.

The Insurance Premiums Tax is collected under the Insurance Premium Tax Act.

Business Tax

Orange ClockFor More Information


Ben R. McBeth
Policy Analyst
Tel:  902.424.2409
Email: gov.ns.ca


The Canada Revenue Agency (CRA) administers the corporate income tax and large corporation's tax on behalf of the Province. The CRA can answer your business income tax questions for both federal and provincial income tax systems.

Toll-Free: 1.800.959.5525