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.
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.
- More information on filing fees
Public documents filed by or on behalf of reporting issuers are available for electronic inspection through SEDAR.
For more information on the Equity Tax Credit or Innovation Equity Tax Credit please contact:
Revenue Officer, Taxation and Federal Fiscal Relations
Nova Scotia Department of Finance and Treasury Board