- Nova Scotia Canada - Government of Nova Scotia

Corporation Capital Tax

Most provinces and the Federal government have capital taxes on financial institutions.

Nova Scotia's Corporation Capital Tax on financial institutions (CCT) is a tax levied on the amount of capital employed in Nova Scotia by certain financial institutions.

Determining the Corporations Capital Tax Base:

The capital tax base for the CCT is defined under the Nova Scotia Corporation Capital Tax Act and regulations. The base includes items such as the value of paid-up capital stock, surpluses and reserves.

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Corporate Tax

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Returns, Installments, Payments, Correspondence:
Service Nova Scotia
1505 Barrington St
PO Box 755
Halifax, NS  B3J 2V4

Audit & Enforcement
Mailing Address
PO Box 22
Halifax, NS B3J 2L4

Audit & Enforcement
Civic Address
1505 Barrington St, 10N
Halifax, NS  B3J 3K5

Phone: 902-424-6717
Fax: 902-424-0702

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