Corporate tax and accounting in Halifax
Halifax anchors Atlantic Canada's economy, combining shipping and the port, defence, financial services, healthcare and a growing technology sector. Nova Scotia is a harmonised province, so sales tax is simpler, but the place-of-supply rules still catch businesses that serve clients across provinces.
Nova Scotia applies a single 15% HST, but the rate you charge follows the customer's location, not yours. A Halifax firm billing clients across the Atlantic provinces and beyond must apply the place-of-supply rules, charging the destination province's rate rather than its own. Under-collecting on one province and over-collecting on another is a common error that surfaces in a CRA review.
Nova Scotia administers corporate income tax through the federal T2, so there is no separate provincial return. We apply the place-of-supply rules correctly across your invoices and reconcile HST with your corporate filing.