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Service Nova Scotia - Provincial Tax Commission

Permit to Stamp Imported Tobacco

Who Needs This Permit?
Any tobacco retail vendor who wants to import tobacco products into Canada for resale in Nova Scotia.
Issuing Department / Agency:
Service Nova Scotia
Where can you get this Permit and / or further information?
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
Audit and Enforcement
Maritime Centre, 10th floor
1505 Barrington Street
Halifax, NS B3J 3K5
E-mail: taxcommission@novascotia.ca
Website: https://www.novascotia.ca/sns/access/business/tax-commission
Write: Service Nova Scotia
Audit and Enforcement
PO Box 22
Halifax, NS B3J 2L4
Fax: 902-424-0702
Application Forms & Process:

You can fill it out online.

  1. If you wish to apply online, click here or visit Nova Scotia's online service for business at: www.accessns.ca/business/login.
  2. If you already created an account, log in. To create an account, select "sign up".

You can send in a hard copy. You can get an application in the following ways:

  • Download a form from the Internet;
  • Obtain an application at your local Access Nova Scotia office; or
  • Write, email, phone or fax Service Nova Scotia.

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.

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 1 year 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)

Free.

Security may be required and is specified by legislation.

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.

2. Applicant must also have a Retail Vendor's Permit and a Tobacco Wholesaler's Permit.

3. The business must give details from where they will be importing the tobacco.

4. The brands of tobacco to be imported must be approved by the Provincial Tax Commission.

Additional Information:
None
Legislative Authority:
Revenue Act, The Acts of 1995-96, Chapter 17
Last Updated: March 2015

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