Government of Nova
gov.ns.caGovernment of Nova Scotia Nova Scotia, Canada
Municipal Affairs
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Equalization and Town Foundation Grant

Equalization is a legislated unconditional operating grant to assist municipalities whose costs of delivering a core set of services exceed their ability to pay, when compared to similar municipalities. In addition, towns are provided with a $50,000 Town Foundation Grant as recognition of the particular challenges they face due to local road responsibilities and assessment bases. 

The Municipal Grants Act (S.8, s.19A) provides for the payment of the Equalization Grant and the Town Foundation Grant, which are in the form of unconditional transfers. The Municipal Grant Act also states that the Equalization Grant and the Town Foundation Grant are to be paid quarterly in four equal installments.

Grant Calculation

The grants are calculated using a formula that measures: municipal need - by developing standard expenditures per dwelling unit for certain municipal services for the various classes of municipalities; and the ability of municipalities to fund their need - by calculating a "uniform assessment" for each municipality, which is the total taxable assessment plus the capitalized value of grants-in-lieu of taxation from the province, the federal government, and Aliant.

Downloadable Documents