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Service Nova Scotia and Municipal Relations - Provincial Tax Commission

Retail Vendor's Permit (Designated Tobacco Retailer)

Who Needs This Designation?

A "Designated Retail Vendor" means a retail vendor -- designated by the Provincial Tax Commissioner -- who sells tobacco in Nova Scotia to a First Nations consumer at a retail store on a reserve (as defined in the Indian Act, being Chapter 1-5 of the Revised Statutes of Canada, 1985).

The Tobacco Access Act & Regulations prohibits certain places from selling tobacco products. You are advised to contact Tobacco Control, Department of Health and Wellness at 1-800-565-3611 if you are unsure if your business is prohibited from selling tobacco.

See also http://www.novascotia.ca/hpp/cdip/acts-and-legislation.asp.

Issuing Department / Agency:
Service Nova Scotia and Municipal Relations
For Further Information, please contact:
Phone: (902) 424-6300 or if that is long distance,
call 1-800-565-2336 (toll-free)
and press 5 for tax information
Visit: Service Nova Scotia & Municipal Relations
Audit and Enforcement
Maritime Centre, 10th floor
1505 Barrington Street
Halifax, NS B3J 3K5
E-mail: taxcommission@gov.ns.ca
Website: http://www.novascotia.ca/snsmr/access/business/tax-commission
Write: Service Nova Scotia & Municipal Relations
Audit and Enforcement
PO Box 22
Halifax, NS B3J 2L4
Fax: (902) 424-0702
Application Forms and Process:

There are two different ways to submit your application form: 

  1. You can fill it out online.
  2. You can send in a hard copy. You can get an application in the following ways:

The original application signed by the applicant must be submitted by mail or in person. The application includes a "Business Applicant Profile Information" form that will ask for your:

  • Canada Revenue Agency Business Number.
  • Nova Scotia Registry of Joint Stock Companies registration number.

If all requirements are met and the application is approved, the permit will be sent to the applicant by mail.

Information you will need to fill out your application form:

  • The name and address of your business financial institution (bank or credit union)
  • The location of your business records, including the name of the person responsible for those records.
  • List any previous business name and previous owners (if any) of your business and business location.
  • List the full name(s), title(s) and address(es) of the proprietor, partner(s) or principal owners, including percentage of ownership
  • If you have more than one retail outlet in Nova Scotia, you must provide the location and contact person for every one.

Waiting Period:
10 business days
Provided that all the items that must accompany the application have been received.
(Please allow several extra days for mail delivery.)
Expiry &  Renewal:

This permit is valid for 3 years from the day it is issued.

It can be renewed; the Department will send out a renewal notice, before it expires.

Price:   (No tax is charged)

Initial: 120.95

Renewal: $120.95

Payment at counter: Cash, Interac debit card, Visa, MasterCard, or American Express, or cheque or money order made out to the Minister of Finance. 

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

Payment online: Visa, MasterCard, or American Express, or an already established positive balance with the Nova Scotia Business Registry.  (No debit cards are accepted at this time.)

Related Requirements:

1. The business must be in compliance with the NS Registry of Joint Stock Companies.

2. The permit will not be renewed if there are any accounts outstanding with the Province.

3. Band Council Resolution naming the business as a designated retailer.

4. Provincial Tax Commission approval as a designated retailer.

Additional Information:
None
Legislative Authority:
Revenue Act, the Acts of 1995-96, Chapter 17

Last Updated: March 2012

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