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Seasonal Tourist Business Designation
Seasonal Tourist Business Designation Application Form
A Seasonal Tourist Business is a business that is closed for at least four months in the taxation year and is a restaurant, a roofed accommodation, or a camping establishment.
In order to be eligible for a reduced commercial tax rate, property owners must apply and demonstrate that the seasonally operated tourist business is open during some part of the taxation year but closed for at least four months in the same taxation year (NOTE: the taxation year is from April 1 to March 31).
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 in order to qualify. 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.
Application forms are available on our website at www.pvsc.ca or at a PVSC Office or Access Nova Scotia Centre. Businesses must apply every year and a separate application must be completed for each seasonal tourist business. Completed forms must be returned no later than September 1st of each year.
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