FAQs: Seasonal Tourist Business Program

Q. What is a seasonal tourism business?

A. A Seasonal Tourist Business, as defined in legislation, is a business that is closed for at least four consecutive months in the taxation year and is:

1. a restaurant
2. a roofed accommodation, or
3. a camping establishment.

Q. What are the eligibility requirements?

A. In order to be eligible for the reduced commercial tax rate, property owners must apply and demonstrate that the seasonally operated tourist business meets all of the following criteria:

• It is open during some part of the taxation year but closed for at least four consecutive months in the same taxation year (NOTE: the taxation year is from April 1 to March 31);
• It is occupied or used for the sole purpose of :
  • A restaurant (not including any part of premises licensed under the Liquor Control Act as a cabaret, tavern, beverage room or lounge)*;
  • A roofed accommodation (licensed under the Tourist Accommodations Act, but not including any part of premises licensed under the Liquor Control Act as a cabaret, tavern, beverage room or lounge)*;
  • A camping establishment (licensed under the Tourist Accommodations Act, but not including any part of premises licensed under the Liquor Control Act as a cabaret, tavern, beverage room or lounge)*.

*For example, if a business is operated as a restaurant during the day and converts to a lounge or nightclub at anytime, it will not be eligible.

If the business is not operated by the assessed property owner, it must be operated by their father, mother, brother, sister, son, daughter, grandson, granddaughter or spouse.

The assessed owner, or the assessed owner's relative as listed above, must also manage the business and own at least 50% of the seasonal tourist business or, in the case of a corporation, hold at least 50% of the voting shares.

If the property on which you operate your seasonal tourist business contains more than one business, the property shall be identified by the kind of business that is that property's main business. That property will not be identified as containing a seasonal tourist business unless the main business is a seasonal tourist business and all of the businesses on the premises are closed for at least four consecutive months in the taxation year.

Q. How do I apply?

A. Application forms are available on our website at www.nsassessment.ca or are available to be picked up at Assessment Offices, Access Nova Scotia Centres and Municipal Offices. Businesses must apply every year. A separate application must be completed for each seasonal tourist business.

Completed forms should be returned no later than September 1 of each year. Drop off or mail to any Regional Assessment Office or Access Centre (Addresses can be found on your application form).

Q. How do I know if I have been approved?

A. If your property is designated as a Seasonal Tourist Business, it will be noted in your formal assessment notice you receive in January.

Q. Can I appeal?

A. Yes. You may appeal within 21 days of the date on your assessment notice.

Q. Where do I get more information?

A. Visit our website at www.nsassessment.ca or call your Regional Assessment Office.