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Feedback Find their customers, contact information, and details on 10 shipments. No impact on operations. Accordingly, Nova Scotia lawyers have recently began using the “plan of arrangement” procedures in the, At this point, we have been involved in conversions of companies from virtually every Canadian jurisdiction. 3299979 Nova Scotia Limited, Bridgewater, Nova Scotia. As a Canadian incorporated entity, the NSULC is a resident of Canada for the purposes of the Canada Income Tax Act (the “CITA”) and, as such, is taxable in Canada on its worldwide income. Along with all exterior/interior work. These applications continue to exist and will be used more as the US economy heats up. Taking place June 29–July 6, the Royal Nova Scotia International Tattoo is the world’s largest annual indoor show of its type. There is nothing new about unlimited companies, nor have they been designed to meet a particular need of tax planners or to create a “Delaware North” in Nova Scotia. Web Policies and Important Links Department. Using an NSULC to hold the partnership interest of a US resident maintains the Canadian partnership status for Canadian tax purposes);• by US persons with existing Canadian holdings seeking a more tax-efficient, or at least tax-transparent, corporate structure;• by Canadian and US persons making investments in the other country to maximize the tax benefits of cross-border financing arrangements;• by Canadians emigrating to the US seeking to avoid double taxation on their Canadian holdings and to trigger an increased cost base for US purposes (an amendment proposed to the Convention in 2000 may eliminate the necessity of using a NSULC to create cost base for US purposes, but the amendment is pending, and the required US election regulations have not been created. Beginning in 1992 as a trickle and escalating substantially with the adoption of the check-the-box regulations in 1997, NSULCs have proven indispensable to cross-border transaction planning. • SULC ‘s members avoid the requirement to file their own tax returns in Canada. The Company's line of business includes the retailing motor vehicle supplies, tools, and other automotive accessories. 32221777 Nova Scotia Limited Conditions of Licence to Provide Aeronautical Mobile Satellite Services in Canada. As a result, the Nova Scotia Companies Act retains features long viewed as anachronistic but that have, especially over the past 10 years, proven most useful. 325 likes. Copyright © 2021, Thomson Reuters. The Nova Scotia child benefit (NSCB) is a non-taxable amount paid monthly to help low- and modest-income families with the cost of raising children under 18 years of age. 3299409 Nova Scotia Limited Beaver Bank, Nova Scotia, Canada 3 weeks ago Be among the first 25 applicants. NSULCs do not, however, for the most part, issue incentive shares or stock options to employees.                   Â. Continuing concerns exist that reform will ultimately be destructive, and looking at what was lost in other jurisdictions gives little comfort. Alternatively, of course, the limited company with which it wishes to amalgamate can move to Nova Scotia. Save job. Nova Scotia, however, is the only Canadian province to not only adopt English model legislation but also to maintain it with most of its original features to the present day. 1. 3225537 Nova Scotia Ltd. 3225537 Nova Scotia Ltd was founded in 2008. Privacy Policy English legislation had adopted the unlimited company in the early phase of the development of corporations to provide promoters with the ability to give more comfort to creditors and the public regarding the creditworthiness of their businesses while enjoying the other benefits of the corporate format. Plug-ins, Federal Motor Carrier Safety Administration Listen now. Offices will be closed: New Year’s Day – January 1st Maud Lewis Day – February 17th Good Friday – April 10th Easter Monday – April 13th Victoria Day – May 18th Canada Day – July 1st Natal Day – August 3rd Labour Day – September 7th Thanksgiving – October 12th Nova Scotia, however, is the only Canadian province to not only adopt English model legislation but also to maintain it with most of its original features to the present day. However, by combining several mechanisms available under the Act, an existing corporation existing virtually anywhere in Canada can be “converted” into an NSULC. However, for whatever reason, using NSULCs did not catch on during the ‘80s. We help businesses across the province grow exports, and work with innovative, globally competitive companies that are looking to make Nova Scotia their business solution. 37 likes. There is no evidence that the NSULC was seen, even in the year it was introduced, as having any useful purpose, following the adoption by the Nova Scotia legislature of what was then the state-of-the-art corporate statute, the English Companies Act. Law firms are happy to fill both of these roles for a small annual fee. This article was edited and reviewed by FindLaw Attorney Writers The essential nature of unlimited companies remains somewhat of a mystery to many considering using an NSULC. We recommend using Stories are listed as a data type on the portal. Going back to 1990, many Nova Scotia lawyers would have favoured an overhaul of the Act. We now see new financial products developed with NSULCs as necessary components. USDOT Number: 3317749. | Nova Scotia benefits for individuals and families Nova Scotia child benefit. Unlike the UK, Nova Scotia does not have a simple procedure for moving from limited to unlimited. Other innovative uses of NSULCs have also been developed by tax advisers to address particular issues and particular circumstances. | Freedom of Information Act (FOIA) NAFTA and its predecessor, the Canada-US Free Trade Agreement, have generally made it easier for Americans and Canadians to do business throughout North America without regard to borders, and the Nova Scotia unlimited company, or “NSULC” (sometimes pronounced “ensulk“), has been routinely used to provide tax-efficient structures for cross-border investment. To reduce the impact of liability, it is most common for some sort of limited liability entity to be interposed between the unlimited company and the shareholders’ other assets. Canada. That particular use of unlimited companies fell away as creditors and the public became more comfortable with the limited liability concept when dealing with limited corporations. Please note Service Nova Scotia observes the following Holidays. Catégorie - Nova Scotia (NS) Department of Service Nova Scotia and Internal Services. Microsoft Edge. There are also cases in which the amalgamation can raise other Canadian or US tax concerns. It's all about the journey, not the destination. 3297848 Nova Scotia Ltd. at 473D WINDMILL RD DARTMOUTH B3B 1B3 NS CA. Again, this process has arisen as an innovative use of existing materials to fashion a procedure not expressly provided for by statute. Much of the NSULC work in the mid-1990s involved reorganizing existing corporate structures for tax transparency. This benefit is combined with the Canada child benefit (CCB) into one monthly payment.. You do not need to apply for the NSCB. By 1980 no other province in Canada (except Newfound-land, until it overhauled its corporate statute in 1986) could provide a corporate entity that so clearly failed one of the tests. Nova Scotia was by no means the only province to adopt the English legislation; an English model statute was already law in British Columbia and was later adopted by Alberta, Saskatchewan and Newfoundland as they entered confederation. SAFER Home | • Certain Canadian rules make it very difficult for true partnerships with any American members to carry on business in Canada. Free and open company data on Nova Scotia (Canada) company 3288212 NOVA SCOTIA LIMITED (company number 3288212), 900-1959 UPPER WATER STREET HALIFAX NS Canada B3J 3N2 [Webinar] Fighting Financial Crime: The White Box Company Data Revolution – listen to the recording. Please try again. Listen now. Firefox, or Stay up-to-date with FindLaw's newsletter for legal professionals. We expect to see stream-lining of unnecessarily complex procedures (perhaps including limiting those circumstances where court applications are required to effect corporate changes). Some Department of Service Nova Scotia and Internal Services information is on the old website (you’re on the old website now). To download a PDF to your computer click and hold the 'right' mouse button on the link above and select 'save link as' or 'save target as'. Novascotia.ca is the official website for the province of Nova Scotia. The fundamental nature of an NSULC is that of a body corporate with separate personality, not significantly different from any other corporation. 3227155 NOVA SCOTIA LTD : DBA Name: TDR TRANSPORTATION AND LOGISITICS : Physical Address: 100 JOSEPH ZATZMAN DRIVE DARTMOUTH NS B3B 1N8, NS B3B 1N8 Phone: (902) 576-3190 : Mailing Address: 927 ROCKY LAKE DRIVE BEDFORD, NS B4A 3Z2 USDOT Number: 2582691 : State Carrier ID Number: MC/MX/FF Number(s): MC-904529 : DUNS Number:-- Power … During the tech bubble, NSULCs were used as acquisition vehicles, especially in transactions in which US purchasers bought Canadian companies, using their own stock and exchangeable shares. Many wrongly assume that to be a corporation, one must have limited liability, an assumption that has no historical basis in Anglo-Canadian law. (In the UK there is a three-year period during which these liabilities continue, but no similar provision has ever been enacted in Nova Scotia ). There are also cases in which the amalgamation can raise other Canadian or US tax concerns. Find their customers, contact information, and details on 37 shipments. | Because the unlimited personality, is capable of suing and being sued, can have perpetual existence and issues securities capable of easy transfer, its existence did provide a major advantage over a true partnership. As a result, the Nova Scotia Companies Act retains features long viewed as anachronistic but that have, especially over the past 10 years, proven most useful. for Canadian tax purposes but also eligible to be “disregarded” for tax purposes in the United States. A copy of the Office of Superintendent’s Certificate of Appointment may be accessed on this under the Notices section of the website. All rights reserved. • Creditors have no direct rights against the NSULC’s share-holders. The Nova Scotia unlimited company is the only Canadian entity treated as a corporation for Canadian tax purposes but also eligible to be “disregarded” for tax purposes in the United States. Among the advantages in Canada of not being a true partnership are the following: • SULC ‘s members avoid the requirement to file their own tax returns in Canada.• Creditors have no direct rights against the NSULC’s share-holders. This list of companies and startups in Nova Scotia provides data on their funding history, investment activities, and acquisition trends. Nova Scotia Business Inc. the province’s business development agency. This means that an unlimited company that no longer needs the benefits that unlimited liability provides can pass a resolution and reregister itself as a limited company. But even the reduction in cross-border activity, and in M&A transactions generally, since late 2000 has not caused a major slowdown in their use. The reasons for this are attributable to the overall conservatism of the province‘s institutions and to the piecemeal approach generally taken to legislative reform. Free and open company data on Nova Scotia (Canada) company 3231974 NOVA SCOTIA LIMITED (company number 3231974), 134 Portland Hills Drive Dartmouth NS Canada B2W 6L7 [Webinar] Fighting Financial Crime: The White Box Company Data Revolution – listen to the recording. 3149411 Nova Scotia Limited is located in Halifax, NS, Canada and is part of the Restaurants Industry. 3095480 Nova Scotia Ltd. 3095480 Nova Scotia Limited was founded in 2005. Since the check-the-box regulations were enacted, the documentation for forming NSULCs has become largely standardized. Many also make the understandable, but incorrect, assumption that an unlimited entity that is taxed as a partnership must truly be a partnership. At this point, we have been involved in conversions of companies from virtually every Canadian jurisdiction. Welcome to my retirement page. The only ordinary purpose for which an NSULC is a “partnership” or “branch” is for US tax purposes. Throughout this period new uses—for example, as part of income trust structures—arose, and previous structures were refined. 32221777 Nova Scotia Limited shall conform with the eligibility criteria as set out in section 10.1 of the Radiocommunication Regulations.. 2. While the “taxes” on NSULCs introduced in 2002 are often annoying, their existence also finally gives the Nova Scotia government a substantial interest in promoting their use and ensuring long-term viability. Unlimited companies, like all other companies formed under the Nova Scotia Companies Act, are incorporated by filing with the Registrar of Joint Stock Companies a signed memorandum and articles of association (effectively a contract among the shareholders and the company), accompanied by a lawyer’s declaration concerning the propriety of the incorporation and one or two other simple documents. | These shareholders only suffer from unlimited liability if the company is liquidated or (perhaps) becomes bankrupt, in which case the liquidator can call upon these shareholders to contribute to any corporate deficit.• Certain Canadian tax rules, including rules under the Canada-US Income Tax Convention, are more favorable to corporations than partnerships in particular circumstances.• As a Canadian corporation, the NSULC is considered resident in Canada for Canadian tax purposes, regardless of where its members are located. / 3279356 NOVA SCOTIA LIMITED. However, perhaps counterintuitively, in the opposite case—giving shareholders of an unlimited company limited liability—the Act has a simple procedure that requires only the passing of a resolution and its filing with the Registrar of Joint Stock Companies. The Nova Scotia Companies Act has allowed unlimited companies since 1900. Save this job with your existing LinkedIn profile, or create a new one. While a Nova Scotia unlimited company cannot, during the time that it is still an unlimited company, be amalgamated with an entity in any other jurisdiction (since no other province would allow it to remain unlimited), it can always move elsewhere and amalgamate after conversion to a limited company. Explore Scotiabank Jamaica products and services which include credit cards, loans, mortgages, banking for small and corporate business Category - Nova Scotia (NS). We noted earlier in this article that there is no single-step procedure for turning a limited company into an unlimited company. While an amalgamation is normally a nontaxable event, for Canadian tax purposes, it has the drawback of giving rise to a year-end, which is sometimes problematic. The Supreme Court of Nova Scotia recently issued a decision that confirms the availability of this procedure, which will likely increase the use of said procedure. Search. Find Property for sale in Nova Scotia. Unlimited liability also affects companies that wish to issue or pledge their shares to third parties. | Agriculture Agriculture Business Business Communications Nova Scotia Communications Nova Scotia Communities, Culture and Heritage Communities, Culture and Heritage Community Services Community Services Education and Early Childhood Development Education and Early Childhood Development Nova Scotia lawyers and, through them, legislators, are beginning to focus on how the NSULC can be brought into the 21st Century without interfering with its usefulness. In the early 1980s, at least one (and to our knowledge, only one) unlimited company was incorporated, presumably to take advantage of the so-called four factors test then used by the IRS to determine whether an entity was to be taxed as a corporation or as a partnership. The email address cannot be subscribed. The vast majority of these reflect the major advantage of the NSULC: Both under the so-called check-the-box regulations for international entity classification issued by the US Treasury Department and Internal Revenue Service effective January 1, 1997, and under the rules in place before that time, the NSULC acts as a flow-through, either as a partnership or as a branch, depending upon whether it has more than one shareholder. Availability: The Nova Scotia business database is Free for Canadian Non-profit Organizations: (Value $975). Some incremental changes are being looked at that should provide further flexibility while not adversely affecting current uses. This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply. 3328840 NOVA SCOTIA LIMITED : DBA Name: CHASE MARITIME TRANSPORTATION : Physical Address: 99 WYSE ROAD SUITE-1100 DARTMOUTH, NS B3A 4S5 Phone: (647) 515-1020 : Mailing Address: 99 WYSE ROAD SUITE-1100 DARTMOUTH, NS B3A 4S5 USDOT Number: 3317749 : State Carrier ID Number: MC/MX/FF Number(s): MC-1055073 : DUNS Number:-- Power Units: 1 : Drivers: After landing, a 3329940 Nova Scotia Ltd. Cirrus SR22 (C-GZPT) from Halifax/Stanfield, NS (CYHZ) to Halifax/Stanfield, NS (CYHZ) was unable to exit runway due to a steering issue caused by a brake malfunction. As a result, most practitioners continue to use costbump procedures for emigrating Canadians); There is nothing new about unlimited companies, nor have they been designed to meet a particular need of tax planners or to create a “Delaware North” in Nova Scotia. 3279356 NOVA SCOTIA LIMITED EXIT REAL ESTATE PROFESSIONALS. The reasons for this are attributable to the overall conservatism of the province‘s institutions and to the piecemeal approach generally taken to legislative reform. Accessibility Serving all of the South Shore. Accordingly, Nova Scotia lawyers have recently began using the “plan of arrangement” procedures in the Companies Act to effect such conversions without amalgamation. By combining new applications and more user-friendly corporate law developments, we expect to see the popularity of NSULCs continue to increase. These Stories provide an opportunity to add content such as videos, images, and narrative to provide additional context to the data. Since the check-the-box regulations came into force, the cost of creating such a company has been reduced substantially; no longer is it necessary to have all aspects of the company carefully vetted by expert US tax counsel (although they should still be involved), nor is it usually necessary to compromise the flexibility available in a Nova Scotia company to reach the desired tax status. | Because the plan of arrangement is more legally complex and involves two court hearings, its use remains primarily for those cases where an amalgamation is not a practical option. Call the company. No meetings need ever take place in Nova Scotia (although some clients use this as an excuse to go there). Free and open company data on Nova Scotia (Canada) company 3285235 NOVA SCOTIA LIMITED (company number 3285235) [Webinar] Fighting Financial Crime: The White Box Company Data Revolution – listen to the recording. Manage your business registrations, permits and licenses. The Nova Scotia Open Data Portal has a unique storytelling feature entitled Perspectives. Even before the “tax”, Nova Scotia had significantly improved its technology, allowing ready access to information over the Internet and rapid turnaround on processing of most requirements. allNovaScotia is the essential daily report on the region's business and political news for more than 11,000 paying subscribers. Field Office Contacts, Other Information Options for this carrier, Federal Motor Carrier Safety Administration, 1200 New Jersey Avenue SE, Washington, DC 20590 • 1-800-832-5660 • TTY: 1-800-877-8339 •. Unlimited companies, like all other companies formed under, While an amalgamation is normally a nontaxable event, for Canadian tax purposes, it has the drawback of giving rise to a year-end, which is sometimes problematic. 3149411 Nova Scotia Limited has 49 total employees across all of its locations and generates $2.10 million in sales (USD). Charles S. Reagh • Tel: (902) 420-3335 • Fax: (902) 496-6173 • Email: csr@smss.com&Paul W. Festeryga • Tel: (902) 420-3302 • Fax: (902) 420-1417 • Email: pfesteryga@smss.comStewart McKelvey Stirling Scales900 Purdy's Wharf, 1959 Upper Water St, Box 997, Halifax NS   B3J 2X2. Nova Scotia's online service for business provides easy, secure, and convenient access to your business information. Learn more about FindLaw’s newsletters, including our terms of use and privacy policy. 3278658 Nova Scotia Limited. 206-91 SACKVILLE DR. LOWER SACKVILLE NOVA SCOTIA B4C 2R3. However, corporations with substantial US participation may be found to have sufficient Canadian content. *OOS rates calculated based on the most recent 24 months of inspection data per the latest monthly SAFER Snapshot. And details on 37 shipments that should provide further flexibility while not affecting. Writers | Last updated March 26, 2008 begin typing to search, use keys. 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