Mission statement of the Provincial Tax Commission: "To effectively and efficiently administer a taxation system that optimizes provincial revenues and promotes consistency, fairness and service excellence."

Primary Functions

The Commission completes four essential functions in carrying out its mandate:

     communicating tax information/policy
     registering and licensing businesses to collect tax
     processing payments and collecting outstanding accounts
     carrying out auditing and compliance activities

The Commission has a responsibility to communicate effectively with all businesses in Nova Scotia who collect or ought to collect taxes for the Province. The commission provides all relevant materials to help the business understand and properly pay the taxes.

The auditing function uses strategies designed to ensure that tax is properly paid by consumers, recorded by businesses, and received by the Government within the required time limits. By providing simple and understandable information (as early as possible) to business and individuals, subsequent issues arising from audit and compliance activities will be minimized. The Commission is in the business of optimizing provincial revenues, while at the same time serving its customers fairly and professionally.