Tourism Connect - Cape Breton Tourism, A Connected Island

Seasonal Tourist Business Designation


imageA business that is closed for at least four months in the taxation year and is a


  • restaurant
  • roofed accommodation
  • camping establishment


is considered a Seasonal Tourist Business and may receive a reduced tax rate on your municipal tax bill.


To be eligible for a reduced commercial tax rate, property owners must apply and demonstrate that their 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 (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.
  • Businesses must apply every year and a separate application must be completed for each seasonal tourist business.
  • Completed forms must be returned to PVSC no later than September 1st of each year.


Download the Seasonal Tourist Business Designation Application Form or collect one at aPVSC Office.


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