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Sub-national
North America

Nova Scotia (Canada): gambling regulation and licensing

Part of Canada

  • Online casinoMonopoly
  • Online sports bettingMonopoly
  • Online pokerMonopoly
  • Online bingoMonopoly
  • iLotteryMonopoly
  • Land-based (reference)Monopoly
Regulator
Alcohol, Gaming, Fuel and Tobacco Division, Service Nova Scotia
Headline tax
Not yet verified
Licence required
Yes
Last verified
23 Sept 2026

Summary

Nova Scotia runs gambling as a provincial monopoly, with the operator and the regulator kept apart by statute. Section 207 of the Criminal Code reserves lottery schemes played on a computer or video device to the province, and the Gaming Control Act gives the province's role to the Nova Scotia Gaming Corporation (NSGC), a Crown agent whose affairs have been managed by the Minister of Finance and Treasury Board since the board was abolished in 2022. Regulation sits with the Minister of Service Nova Scotia under Part II of the Act, exercised by the Alcohol, Gaming, Fuel and Tobacco Division, which registers suppliers and casino staff, licenses charitable gaming, approves games and equipment, and can impose administrative penalties of up to $50,000 on a corporation. NSGC operates nothing itself: Atlantic Lottery runs ticket lottery, video lottery and alc.ca, and Casino Nova Scotia runs the Halifax and Sydney casinos under a contract to June 2035. Since 1 December 2025 the Atlantic Lottery Regulations say in terms that only NSGC may conduct and manage an online game in the province and only Atlantic Lottery may operate one, so a private online operator has no route to a licence. alc.ca offers iCasino, which added live casino in 2025-26, digital instants, iBingo and PRO•LINE sports betting to players aged 19 or over. There is no gaming tax. NSGC's audited revenue was $370.8 million in the year to 31 March 2026, flat on the year, and it paid $176.5 million to the Province. FINTRAC fined NSGC $231,826 in July 2026 for anti-money laundering failures. A new casino at Dartmouth Crossing is due in 2028-29, and on 7 October 2026 the Supreme Court of Canada hears Atlantic Lottery's appeal over Ontario's plan to pool online players internationally.

Common pitfalls

Confusing NSGC (Gaming NS), which conducts and manages gaming, with the regulator, the Division within Service Nova Scotia. Comparing NSGC revenue ($370.8 million, IFRS, 2025-26) with the Division's net revenue ($428.2 million, wager less prizes, 2024-25): the bases and years differ and the latter includes charitable gaming. Treating Atlantic Lottery's regional online market share as a Nova Scotia figure. Reading the 2025-26 fall in payment to the Province as a market decline: revenue was flat, and about half of the $19.6 million drop is the one-off $10.4 million of HST settlement interest booked in 2024-25.

Key facts

Regulator
Alcohol, Gaming, Fuel and Tobacco Division, Service Nova Scotia
Regulator type
Sub-national body
Headline tax
Not yet verified
Licence required
Yes
Minimum age
19+
Tax base
No gaming tax; NSGC and its property are exempt from provincial taxation, including municipal deed transfer tax (Gaming Control Act s.27), and it is exempt from income tax. The Province takes its share as Crown profit: NSGC pays out its revenue in a set order and the balance goes to the General Revenue Fund (s.29). In 2025-26 NSGC had revenue of $370.8 million (ticket lottery $160.9 million, video lottery $117.8 million, casinos $92.0 million) and paid $176.5 million to the Province, down from $196.1 million in 2024-25, when a Canada Revenue Agency settlement added $10.4 million of interest income. Atlantic Lottery reported Nova Scotia net profit of $165.1 million for 2024-25.

Licensing

Licence required
Yes
Application window
Closed
Local establishment required
Not yet verified
Local server required
Not yet verified
Active licences
1 (as of 31 Mar 2026)
Notable licensees
Atlantic Lottery Corporation (alc.ca), Casino Nova Scotia (Halifax and Sydney)
Certification requirements
The Executive Director may set technical standards for lottery equipment and standards for categories of lottery schemes, including online age controls; equipment and schemes without a standard need approval, and new schemes must be notified two weeks before launch (Atlantic Lottery Regulations ss.19 to 26). Casino slot machines must meet hardware and software requirements and pay out at least 86% (Casino Regulations s.72). Every new product, promotion and campaign also passes NSGC's Healthy Play Assessment: 1,413 in 2025-26.
Barriers to entry
No licence for a private online or land-based operator exists. Only NSGC may conduct and manage an online game and only Atlantic Lottery may operate one (Atlantic Lottery Regulations s.2B); casinos are run under contract to NSGC. The commercial routes are supplier registration with the Division, content and platform supply to Atlantic Lottery, or a video lottery siteholder registration for a licensed venue.

Licence types

  • Casino operator registration

    Scope
    Required to operate a casino on behalf of NSGC (Casino Regulations s.4); Casino Nova Scotia is the only operator
    Term
    Annual
    Annual fee
    C$132,695.2
    Fee basis
    $132,695.20 a year, plus a security investigation fee of $597.15 for each gaming assistant application (Casino Regulations s.22) and investigation costs set by the Executive Director (s.23)
    Renewal terms
    Fee payable with the application and on each anniversary
  • Casino gaming-related supplier registration

    Scope
    Makers and providers of slot machines, table equipment, chips and other equipment that could influence the outcome of casino games
    Term
    Annual
    Fee basis
    3.84% of gross annual sales to each casino (Casino Regulations s.22(1)(b))
  • Lottery equipment supplier registration

    Scope
    Anyone other than NSGC, Atlantic Lottery or the Interprovincial Lottery Corporation who makes, provides, tests or maintains lottery equipment or provides gaming services that could influence outcomes, including for online games (Atlantic Lottery Regulations ss.2, 15 to 18); 25 registrations were issued in 2024-25
    Term
    Two years
    Application fee
    C$272.45
    Fee basis
    Flat fee per application or renewal (Atlantic Lottery Regulations s.18)
  • Video lottery siteholder registration certificate

    Scope
    Owners or operators of age-restricted liquor-licensed premises, or bands on reserves, where Atlantic Lottery places terminals (Video Lottery Regulations ss.2 to 4)
    Annual fee
    C$111.15
    Fee basis
    $111.15 per terminal a year, not payable by club licence holders or bands (Video Lottery Regulations s.4A)
    Renewal terms
    Due on or before 1 January each year
  • Gaming assistant registration

    Scope
    Individuals aged 19 or over who for consideration take part in running a designated game of chance, including casino staff (Gaming Control Act ss.70 and 71); 140 casino employee security checks in 2024-25
    Application fee
    C$597.15
    Fee basis
    Security investigation fee paid by the casino operator per application (Casino Regulations s.22(2))
  • Charitable gaming licence or permit

    Scope
    Bingo, ticket lottery, breakopen and games of chance licences for charitable organisations and carnivals under Criminal Code s.207(1)(b) to (f) (Gaming Control Act s.67); raffles with prizes of $4,000 or less need only a permit. 8,573 were active in 2024-25
    Term
    A day up to three years for ticket lotteries
    Fee basis
    Ticket lotteries pay 2.13% of the value of prizes awarded (Ticket Lottery Regulations s.6); interprovincial lotteries up to 1.0% of Nova Scotia sales (Interprovincial Ticket Lotteries Regulations s.21)
  • Bingo equipment supplier licence

    Scope
    Suppliers of bingo operating equipment in the province
    Application fee
    C$3,980.85
    Fee basis
    Fee on issue or renewal (Bingo Suppliers Regulations s.6)

Taxation

Headline GGR tax
Not yet verified
Effective date
Not yet verified
VAT treatment
NSGC is a prescribed HST registrant and pays imputed tax on gaming expenses under the Games of Chance Regulations of the Excise Tax Act. In a dispute over HST on video lottery terminals on First Nation reserves, $94.1 million was remitted without prejudice; the Canada Revenue Agency agreed in 2024-25 to refund 80%, $55.6 million was received, and $8.9 million remained recoverable at 31 March 2026 with settlement discussions continuing.
Tax base
No gaming tax; NSGC and its property are exempt from provincial taxation, including municipal deed transfer tax (Gaming Control Act s.27), and it is exempt from income tax. The Province takes its share as Crown profit: NSGC pays out its revenue in a set order and the balance goes to the General Revenue Fund (s.29). In 2025-26 NSGC had revenue of $370.8 million (ticket lottery $160.9 million, video lottery $117.8 million, casinos $92.0 million) and paid $176.5 million to the Province, down from $196.1 million in 2024-25, when a Canada Revenue Agency settlement added $10.4 million of interest income. Atlantic Lottery reported Nova Scotia net profit of $165.1 million for 2024-25.

Earmarked levies

  • Special purpose fund payments: $100,000 a year to Sport Nova Scotia, $50,000 to the Cultural Federation of Nova Scotia and $50,000 to the Exhibition Association of Nova Scotia (Paid through special purpose funds under the Finance Act)
  • Harness racing contribution: As directed by the Minister of Finance and Treasury Board: $1.35 million in 2025-26 (Nova Scotia harness racing industry)
  • Healthy Play payments: $3.0 million for problem gambling treatment and $0.5 million for youth gambling prevention a year; NSGC reports $7.0 million spent on prevention, education and treatment in 2025-26 (Department of Health and Wellness and NSGC Healthy Play programmes)
  • Support4Sport and Support4Culture: $4.5 million each in 2025-26 through designated lottery products (Amateur sport and arts and culture programmes)

Compliance

Minimum age
19+
National self-exclusion
Casino voluntary self-exclusion programme (6 months, 1 year, 3 years or indefinite) and Atlantic Lottery self-exclusion on alc.ca
KYC timing
At alc.ca registration
AML regime
NSGC, as the entity that conducts and manages casino gaming including internet lottery schemes, is the reporting entity under the Proceeds of Crime (Money Laundering) and Terrorist Financing Act. The Casino Regulations require identity records for cash transactions of $10,000 or more and aggregation of cash transactions of $3,000 or more in 24 hours (ss.248 and 249). FINTRAC penalised NSGC and Atlantic Lottery in 2026 for missed suspicious transaction reports and incomplete compliance programmes.
AML supervisor
FINTRAC
Deposit limits
Weekly deposit limits are mandatory for every alc.ca player; voluntary daily wager and time limits are also offered. Nearly 114,000 voluntary tools were adopted across the Atlantic region in 2024-25.
Session limits
Voluntary session time caps, pop-up reminders and 24-hour breaks online; break-in-play features on video lottery terminals.
Source of funds thresholds
Casino cash transactions of $10,000 or more, alone or aggregated over 24 hours from $3,000, require photo identification and records kept for three years (Casino Regulations ss.248 and 249).
KYC requirements
Online: reasonable steps must keep under-19s out of online games and no online prize may be paid to them (Atlantic Lottery Regulations s.7(5) and (6)); age and identity verification is mandatory for every alc.ca player. Retail: no ticket sold, validated or paid to anyone under 19, with proof of age required where a person appears under 19 (s.7). Casinos and video lottery premises bar under-19s (Casino Regulations s.20; Video Lottery Regulations s.10).
Stake limits
Video lottery terminals: at most $2.50 at risk per play and a maximum prize of $1,000 per wager (Video Lottery Regulations s.6). No online stake limit was found in the regulations.
Mandatory player messaging
Online game terms must be accessible in the game interface at all times and accepted before a session (Atlantic Lottery Regulations s.4(3)). Clocks, cash-not-credit displays and the gambling support line on every video lottery terminal. NSGC ran the "Know the Game" gambling literacy campaign in 2025-26.
Reporting obligations
NSGC must report any defect, abuse, illegality or criminal activity to the Minister of Service Nova Scotia (Gaming Control Act s.24(1)(e)); it reported 223 such incidents in 2024-25. Atlantic Lottery must report the same to NSGC and the Executive Director, with retailer wins over $1,000 (Atlantic Lottery Regulations s.29), and get approval before changing its internal control system (s.28). Bingos with revenue of $30,000 or more file annual financial reports.
Game content restrictions
The Executive Director sets or approves standards for each category of lottery scheme, including fairness, security and auditability (Atlantic Lottery Regulations s.24). Slot machines must return at least 86% and video lottery terminals at least 80%. Every new product, promotion and campaign passes NSGC's Healthy Play Assessment: 1,413 in 2025-26, against 1,136 the year before.

Advertising

Advertising permitted
Yes
Celebrity and influencer rules
Video lottery and charitable ticket lottery advertising may not use endorsements by well-known personalities suggesting that playing contributed to their success (Video Lottery Regulations s.11(2)(b); Ticket Lottery Regulations s.13).
Penalties for breach
Breach of the regulations is an offence: video lottery fines start at $10,000 (Video Lottery Regulations s.18), and other contraventions carry fines of up to $25,000 or a year in prison for an individual and $500,000 for a corporation (Gaming Control Act ss.123 and 124).

Restrictions

  • Only NSGC, through Atlantic Lottery, may offer online games in Nova Scotia (Atlantic Lottery Regulations s.2B); the Act allows regulations restricting gaming advertising (Gaming Control Act s.127(1)(at)), but no general rule on advertising unlicensed operators was found.
  • Video lottery: no gifts or prize draws as an inducement to play, no advertising implying social or financial success, no celebrity endorsements, nothing aimed at under-19s, and all advertising confined to the inside of the premises (Video Lottery Regulations s.11).
  • Charitable ticket lotteries and money prize games: no suggestion of social or financial success or celebrity endorsement, nothing aimed at under-19s for money prize games, licensee name and licence number on every advertisement, and samples filed for approval (Ticket Lottery Regulations s.13; Carnival and Charitable Gaming Regulations s.15).
  • NSGC reviews every new marketing campaign and promotion through its Healthy Play Assessment before release.
  • A private member's bill to ban gambling advertising where minors are likely to be influenced (Bill 108) and the federal Bill S-211 on a national sports betting advertising framework are pending.

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Currency restrictions
Land-based only: casino operators may not grant or facilitate credit or loans except to non-residents under rules approved by the Executive Director (Casino Regulations ss.30(3) and 30A); video lottery siteholders may not grant credit, cash cheques or make credit card advances (Video Lottery Regulations s.9); lottery retailers may not grant credit or loans for tickets (Atlantic Lottery Regulations s.7A). No payment rules for alc.ca were found in the legislation, and no payment blocking regime exists.

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
After a hearing the Executive Director or the Regulatory and Appeals Board may impose an administrative penalty of up to $5,000 on an individual and $50,000 on a corporation (Gaming Control Act s.115); registrations may be suspended or revoked, licences suspended or cancelled, and compliance and freeze orders made (ss.67B, 77 to 79, 109 to 112).
Criminal penalties
Contravening Part II or the regulations: up to $25,000 or a year in prison for an individual and $500,000 for a corporation (Gaming Control Act ss.123 and 124), with directors and officers liable (s.125). Conducting an unauthorised lottery scheme is an offence under Criminal Code s.207(3), punishable by up to two years in prison.
Operator liability
Anyone other than NSGC who conducts or manages an online game in the province breaches Atlantic Lottery Regulations s.2B, an offence under Gaming Control Act s.124, and Criminal Code s.207. Atlantic Lottery reports that about $200 million a year leaves the Atlantic region to illegal operators; no Nova Scotia proceedings against an offshore operator were found.
Player liability
Participating in an unauthorised lottery scheme is a summary conviction offence under Criminal Code s.207(3)(b); no prosecution of a Nova Scotia player was identified. A self-excluded or barred person who plays in a casino commits an offence and forfeits winnings (Gaming Control Act ss.121 and 122; Casino Regulations s.255B).

Notable actions

  • Nova Scotia Gaming Corporation23 Jul 2026

    FINTRAC administrative monetary penalty for three violations found in a compliance examination: two suspicious transaction reports not filed (indicators included shared identifiers, suspected false identification and chargebacks), policies that did not apply ministerial directives, and no enterprise-wide money laundering risk assessment. Paid in full; NSGC had provided $2.0 million for the notice in its 2025-26 accounts.

    Fine: C$231,826 as of 23 Jul 2026

  • Atlantic Lottery Corporation Inc.29 May 2026

    FINTRAC administrative monetary penalty for three violations, including a suspicious transaction report not filed and compliance duties delegated to casino site operators and applied inconsistently. Paid in full.

    Fine: C$212,025 as of 29 May 2026

  • Gaming premises and operators (fiscal year 2024-25)31 Mar 2025

    NSGC reported 223 incidents to the Minister under s.24(1)(e) of the Act; the Division inspected video lottery sites for underage play, credit and payouts, audited casino slot machines and investigated casino incidents.

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2026
Year-on-year growth
-0.1%
Licensed operators
1

Timeline

  1. 15 Feb 1995

    Gaming Control Act Part I in force; the Crown gaming corporation is incorporated. Part II, the regulatory regime, follows on 4 April 1995 with the first Atlantic Lottery, Casino and Video Lottery Regulations.

  2. 1 Dec 2022

    NSGC board abolished; management vested in the Minister of Finance and Treasury Board and staff move into the civil service.

  3. 9 Feb 2024

    Interprovincial Ticket Lotteries Regulations in force.

  4. 1 Dec 2025

    N.S. Reg. 261/2025 to 263/2025 in force: online games, including live dealer games, reserved to NSGC and Atlantic Lottery.

  5. 31 Mar 2026

    Year-end 2025-26: NSGC revenue $370.8 million, payment to the Province $176.5 million; live casino launched on alc.ca during the year.

  6. 9 Apr 2026

    Financial Measures (2026) Act receives Royal Assent, exempting casinos from municipal planning rules and deed transfer tax.

  7. 29 May 2026

    FINTRAC imposes a $212,025 penalty on Atlantic Lottery.

  8. 23 Jul 2026

    FINTRAC imposes a $231,826 penalty on NSGC for three anti-money laundering violations.

  9. 7 Oct 2026

    Supreme Court of Canada hearing in Atlantic Lottery Corporation v. Attorney General of Ontario (scheduled).

Outlook

Three dated events shape the next year. The Supreme Court of Canada hears the iGaming reference appeal on 7 October 2026, with Atlantic Lottery as lead appellant; the ruling decides whether provincial operators may pool online players internationally. NSGC is building a new casino at Dartmouth Crossing, due to open in 2028-29, with the Halifax property to be sold, and the 2026 amendments exempt it from municipal planning rules and deed transfer tax. The Division's 2025-26 Annual Gaming Report is due under s.56, and the federal Bill S-211 on sports betting advertising sits with the House of Commons heritage committee. Nothing in the 2025 or 2026 amendments points to an open licensing market: the December 2025 regulations reserved online games more tightly to NSGC and Atlantic Lottery.

Frequently asked questions

Is online gambling legal in Nova Scotia?
Yes, through alc.ca only. Since 1 December 2025 the Atlantic Lottery Regulations reserve online games to NSGC, with Atlantic Lottery as the only operator, and alc.ca offers iCasino, including live casino, digital instants, iBingo and PRO•LINE sports betting to players aged 19 or over.
Can a private operator get an online licence in Nova Scotia?
No. No licence for a private operator exists and the regulations forbid anyone but NSGC to conduct or manage an online game. Suppliers can register with the Division as lottery equipment suppliers ($272.45 for two years) and supply Atlantic Lottery.
Who regulates gambling in Nova Scotia?
The Minister of Service Nova Scotia, through the Alcohol, Gaming, Fuel and Tobacco Division, under Part II of the Gaming Control Act. NSGC, managed by the Minister of Finance and Treasury Board, conducts and manages gaming, and the law bars both Parts of the Act from being given to the same minister.
How is gambling taxed in Nova Scotia?
There is no gaming tax. NSGC is exempt from provincial taxation and pays its surplus to the Province: $176.5 million in 2025-26 on revenue of $370.8 million. It pays HST on gaming expenses under the federal Games of Chance Regulations.
Has the operator been sanctioned recently?
Yes. FINTRAC fined NSGC $231,826 in July 2026 for failing to file two suspicious transaction reports and for gaps in its compliance programme, and fined Atlantic Lottery $212,025 in May 2026. Both paid.
What is the minimum gambling age in Nova Scotia?
19 for online games, lottery tickets, casinos and video lottery. Online operators must take reasonable steps to keep under-19s out and may not pay them prizes.

Sources

  1. Tier 1Accessed 23 Sept 2026Published 15 Feb 1995
  2. Atlantic Lottery Regulations, N.S. Reg. 36/1995, amended to N.S. Reg. 261/2025 (effective 1 December 2025)

    Office of the Registrar of Regulations, Government of Nova Scotia (unofficial consolidation)

    Tier 1Accessed 23 Sept 2026Published 4 Apr 1995
  3. Casino Regulations, N.S. Reg. 40/1995, amended to N.S. Reg. 263/2025 (effective 1 December 2025)

    Office of the Registrar of Regulations, Government of Nova Scotia (unofficial consolidation)

    Tier 1Accessed 23 Sept 2026Published 4 Apr 1995
  4. Video Lottery Regulations, N.S. Reg. 42/1995, amended to N.S. Reg. 262/2025 (effective 1 December 2025)

    Office of the Registrar of Regulations, Government of Nova Scotia (unofficial consolidation)

    Tier 1Accessed 23 Sept 2026Published 4 Apr 1995
  5. Ticket Lottery Regulations, N.S. Reg. 41/95, amended to N.S. Reg. 63/2018

    Office of the Registrar of Regulations, Government of Nova Scotia (unofficial consolidation)

    Tier 1Accessed 23 Sept 2026Published 31 May 1995
  6. Interprovincial Ticket Lotteries Regulations, N.S. Reg. 29/2024 (effective 9 February 2024)

    Office of the Registrar of Regulations, Government of Nova Scotia (unofficial consolidation)

    Tier 1Accessed 23 Sept 2026Published 9 Feb 2024
  7. Bingo Suppliers Regulations, N.S. Reg. 38/95, amended to N.S. Reg. 13/2018

    Office of the Registrar of Regulations, Government of Nova Scotia (unofficial consolidation)

    Tier 1Accessed 23 Sept 2026Published 4 Apr 1995
  8. Carnival and Charitable Gaming Regulations, N.S. Reg. 39/95, amended to N.S. Reg. 14/2018

    Office of the Registrar of Regulations, Government of Nova Scotia (unofficial consolidation)

    Tier 1Accessed 23 Sept 2026Published 4 Apr 1995
  9. Nova Scotia Annual Gaming Report 2024-2025 (Alcohol, Gaming, Fuel and Tobacco Division, Service Nova Scotia; report under s. 56 of the Gaming Control Act for the year to 31 March 2025)

    Government of Nova Scotia, Service Nova Scotia

    The report text says total wager of $1.60 billion rose 5.2%; its own table shows $1,608.2 million, up 6.0%, and 5.2% is the growth in net revenue. The table figures are used.

    Tier 2Accessed 23 Sept 2026
  10. Tier 2Accessed 23 Sept 2026
  11. Nova Scotia Gaming Corporation, Audited Consolidated Financial Statements, 31 March 2026 (Doane Grant Thornton LLP, report dated 22 June 2026)

    Nova Scotia Gaming Corporation (Gaming NS)

    Note 15 records a $2.0 million provision for a FINTRAC notice of violation; FINTRAC imposed $231,826 on 23 July 2026.

    Tier 2Accessed 23 Sept 2026Published 22 Jun 2026
  12. Tier 2Accessed 23 Sept 2026
  13. Nova Scotia Gaming Corporation, Annual Report 2024-25

    Nova Scotia Gaming Corporation (Gaming NS)

    Tier 2Accessed 23 Sept 2026Published 1 Sept 2025
  14. Tier 1Accessed 23 Sept 2026Published 29 Jun 2021
  15. Tier 2Accessed 23 Sept 2026
  16. Tier 1Accessed 23 Sept 2026Published 3 Sept 2026
  17. Tier 1Accessed 23 Sept 2026Published 9 Jul 2026

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This page is industry reference information and not legal advice.

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