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Corporate Finance

The Corporate Finance branch regulates issuers selling securities and administers the disclosure system in Nova Scotia.

A significant form of disclosure is the prospectus. The prospectus is required to be filed and receipted in accordance with Nova Scotia securities laws before issuers are permitted to sell securities in Nova Scotia, subject to the availability of exemptions.

Continuous Disclosure Requirements

Issuers to whom a receipt has been issued become reporting issuers as a result and must comply with ongoing continuous disclosure requirements, including:

  • Financial statements
  • Management discussion and analysis
  • Annual information forms
  • Business acquisition reports
  • Material change reports, proxy solicitation, and information circulars

Public Documents

Public documents filed by or on behalf of reporting issuers are available for electronic inspection.

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Filing Fees

Review the most recent information regarding NSSC corporate finance filing fees.

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Equity Tax Credits

For more information on the Equity Tax Credit or the Innovation Equity Tax Credit, please contact:

Tram Chau Revenue Officer, Taxation and Federal Fiscal Relations Nova Scotia Department of Finance and Treasury Board (902) 424-2808 
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