Nova Scotia (Canada): gambling regulation and licensing
Part of Canada
- Online casinoMonopoly
- Online sports bettingMonopoly
- Online pokerMonopoly
- Online bingoMonopoly
- iLotteryMonopoly
- Land-based (reference)Monopoly
- 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.
Legal framework
Primary statutes
Criminal Code (Canada), section 207
- Year
- 1985
- In force
- Yes
- Summary
- Makes it lawful for a province, alone or with another province, to conduct and manage a lottery scheme (s.207(1)(a)) and for licensed charitable or religious organisations and fairs to do so (s.207(1)(b) to (f)). Schemes operated on or through a computer, video device, slot machine or dice game cannot be licensed to charities or fairs (s.207(4)(c)). Doing anything for an unauthorised lottery scheme is an offence punishable by up to two years in prison, and participating in one is a summary offence (s.207(3)).
Gaming Control Act, S.N.S. 1994-95, c. 4
- Year
- 1995
- In force
- Yes
- Summary
- Part I in force 15 February 1995 and Part II on 4 April 1995. Part I continues NSGC to conduct and manage casinos and other lottery schemes for the Province (ss.8 to 10), with management vested in the Minister of Finance and Treasury Board since the 2022 amendments (s.11), and sets the order in which its revenue is paid out, the balance going to the General Revenue Fund (s.29). Part II makes the Minister of Service Nova Scotia the regulator (s.40), provides for charitable lottery licences (s.67), registration of suppliers and gaming assistants aged 19 or over (ss.68 to 71), investigations, compliance and freeze orders (ss.103 to 113) and administrative penalties (s.115). Section 126A, added in 2020, bars actions against the Province, NSGC, Atlantic Lottery and casino operators over lottery schemes, including video lottery terminals, other than negligence claims against Atlantic Lottery or a casino operator, and bars class proceedings.
Secondary instruments
Atlantic Lottery Regulations, N.S. Reg. 36/1995
- Year
- 1995
- In force
- Yes
- Summary
- Governs lottery schemes and online games operated by Atlantic Lottery for NSGC. Since N.S. Reg. 261/2025 (1 December 2025): only NSGC may conduct or manage an online game and only Atlantic Lottery may operate one (s.2B); online game covers casino-style games with simulated or live dealers; terms must be shown in the game interface and accepted before play (s.4(3)); reasonable steps must keep under-19s out of online games and no prize may be paid to them (s.7(5) and (6)). Lottery equipment suppliers must register ($272.45 for two years, s.18); the Executive Director sets technical and scheme standards and approves schemes and internal controls (ss.19 to 28).
Casino Regulations, N.S. Reg. 40/1995
- Year
- 1995
- In force
- Yes
- Summary
- Registration classes and fees for casino operators and suppliers, security clearances, minimum age 19 (s.20), procedures for spotting problem gambling (s.20A), no credit except to non-residents under approved rules (ss.30 and 30A), slot machines paying out at least 86% (s.72), recording of cash transactions of $10,000 or more and aggregation of those of $3,000 or more in 24 hours (ss.248 and 249), exclusion criteria (s.252) and a voluntary self-exclusion programme with forfeiture of winnings (ss.255A to 255D). Does not apply to online games (s.2A, added by N.S. Reg. 263/2025).
Video Lottery Regulations, N.S. Reg. 42/1995
- Year
- 1995
- In force
- Yes
- Summary
- Terminals only in age-restricted liquor-licensed premises or on reserves under agreement; at most $2.50 at risk per play, a maximum prize of $1,000 per wager, at least 80% returned as prizes and no cash prizes (s.6); no credit, cheque cashing or card advances (s.9); under-19s barred (s.10); advertising limited to the inside of the premises (s.11); siteholder fee of $111.15 per terminal a year (s.4A); fines of at least $10,000 (s.18). N.S. Reg. 262/2025 restated who may conduct, manage and operate a video lottery (s.4).
Ticket Lottery Regulations, N.S. Reg. 41/95
- Year
- 1995
- In force
- Yes
- Summary
- Charitable ticket lottery licences and permits for up to three years, a fee of 2.13% of the value of prizes awarded (s.6), and advertising content and approval rules (s.13).
Interprovincial Ticket Lotteries Regulations, N.S. Reg. 29/2024
- Year
- 2024
- In force
- Yes
- Summary
- Lets recognised charitable or religious organisations outside the province sell a lottery authorised in another province in Nova Scotia under an interprovincial agreement, with net proceeds from Nova Scotia sales used in Nova Scotia (s.4), a fee of up to 1.0% of sales in the province (s.21) and a cap on supplier fees (s.22).
Bingo Suppliers Regulations, N.S. Reg. 38/95
- Year
- 1995
- In force
- Yes
- Summary
- Licensing of suppliers of bingo operating equipment, with a fee of $3,980.85 on issue or renewal (s.6).
Carnival and Charitable Gaming Regulations, N.S. Reg. 39/95
- Year
- 1995
- In force
- Yes
- Summary
- Licences for games of chance at charitable events, Monte Carlo nights and commercial carnivals, with advertising rules for money prize games (s.15).
Key amendments
- Gaming Control Act s.126A added (S.N.S. 2020, c. 2, s. 3), barring actions over lottery schemes and video lottery terminals except negligence claims against Atlantic Lottery or a casino operator, with no class proceedings.
- 1 Dec 2022NSGC board abolished and management vested in the Minister of Finance and Treasury Board; NSGC employees became provincial civil servants (S.N.S. 2022, c. 47).
- 9 Feb 2024Interprovincial Ticket Lotteries Regulations in force, opening Nova Scotia to charitable lotteries licensed in other provinces.
- 1 Dec 2025N.S. Reg. 261/2025, 262/2025 and 263/2025 in force: online games, including live dealer games, reserved in terms to NSGC and Atlantic Lottery; age rules for online play; video lottery conduct restated; Casino Regulations disapplied to online games.
- 9 Apr 2026Financial Measures (2026) Act received Royal Assent (S.N.S. 2026, c. 3): casinos and proposed casinos exempted from municipal deed transfer tax and from municipal planning and development rules, other than building and safety standards (Gaming Control Act ss.27 and 37).
Pending legislation
Bill 108, Gaming Control Act (amended) (private member's bill)
- Stage
- First reading on 21 March 2025 in the 1st session of the 65th General Assembly; no later stage recorded
- What it changes
- Would ban gambling advertisements in places or media, set by regulation, where people under the age of majority are likely to be influenced, with an exemption for community fundraising.
Bill S-211, National Framework on Sports Betting Advertising Act (federal)
- Stage
- Passed the Senate on 21 October 2025; second reading and referral to the Standing Committee on Canadian Heritage in the House of Commons on 22 April 2026
- What it changes
- Would require the federal government to develop a national framework on sports betting advertising.
Case law
Reference re iGaming Ontario, on appeal as Atlantic Lottery Corporation, et al. v. Attorney General of Ontario (SCC 42141)
7 Oct 2026
A majority of the Court of Appeal for Ontario answered that Ontario's online gaming and sports betting would remain lawful under the Criminal Code if players could take part in games and betting with people outside Canada; the dissenting judge disagreed. Atlantic Lottery, part-owned by NSGC, is lead appellant, and the Supreme Court of Canada hears the appeal on 7 October 2026. The outcome bears on whether Nova Scotia's monopoly could pool players beyond Canada.
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
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.
1 Dec 2022
NSGC board abolished; management vested in the Minister of Finance and Treasury Board and staff move into the civil service.
9 Feb 2024
Interprovincial Ticket Lotteries Regulations in force.
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.
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.
9 Apr 2026
Financial Measures (2026) Act receives Royal Assent, exempting casinos from municipal planning rules and deed transfer tax.
29 May 2026
FINTRAC imposes a $212,025 penalty on Atlantic Lottery.
23 Jul 2026
FINTRAC imposes a $231,826 penalty on NSGC for three anti-money laundering violations.
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
- Gaming Control Act, S.N.S. 1994-95, c. 4, consolidated as amended to 2026, c. 3 (updated 9 April 2026)
Nova Scotia House of Assembly, Office of the Legislative Counsel
Tier 1Accessed 23 Sept 2026Published 15 Feb 1995 - 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 - 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 - 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 - 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 - 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 - 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 - 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 - Bill 198, Financial Measures (2026) Act, Part VI (Gaming Control Act, ss. 27 and 37): bill text and progress, Royal Assent 9 April 2026 (S.N.S. 2026, c. 3)
Nova Scotia Legislature
Tier 1Accessed 23 Sept 2026Published 9 Apr 2026 - Bill 108, Gaming Control Act (amended), private member's bill: progress of the bill (first reading 21 March 2025)
Nova Scotia Legislature
Tier 1Accessed 23 Sept 2026Published 21 Mar 2025 - Bill 108, An Act to Amend Chapter 4 of the Acts of 1994-95, the Gaming Control Act: text as introduced (new s. 67C on gambling advertising)
Nova Scotia Legislature
Tier 1Accessed 23 Sept 2026Published 21 Mar 2025 - Gaming Control and Registration: ticket lottery permits and licences, casino supplier registration, games of chance and bingo licences
Government of Nova Scotia, Service Nova Scotia
Tier 1Accessed 23 Sept 2026 - 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 - Nova Scotia Gaming Corporation, Annual Report 2025-26 (web report and Summary of Results)
Nova Scotia Gaming Corporation (Gaming NS)
Tier 2Accessed 23 Sept 2026 - 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 - Atlantic Lottery Performance Measures (2025-26), published with the NSGC Annual Report 2025-26
Nova Scotia Gaming Corporation (Gaming NS)
Tier 2Accessed 23 Sept 2026 - Nova Scotia Gaming Corporation, Annual Report 2024-25
Nova Scotia Gaming Corporation (Gaming NS)
Tier 2Accessed 23 Sept 2026Published 1 Sept 2025 - Atlantic Lottery Corporation, Annual Report 2024-2025 (year to 31 March 2025), including Financial Highlights: Provincial Net Profit
Atlantic Lottery Corporation
Tier 2Accessed 23 Sept 2026Published 17 Oct 2025 - Criminal Code (R.S.C. 1985, c. C-46), section 207 (permitted lotteries; offence; definition of lottery scheme), current to 3 September 2026
Justice Laws Website, Government of Canada
Tier 1Accessed 23 Sept 2026 - Bill C-218, Safe and Regulated Sports Betting Act, Royal Assent text
Parliament of Canada
Tier 1Accessed 23 Sept 2026Published 29 Jun 2021 - S-211 (45-1), National Framework on Sports Betting Advertising Act: status of the bill
Parliament of Canada (LEGISinfo)
Tier 2Accessed 23 Sept 2026 - Case 42141: Atlantic Lottery Corporation, et al. v. Attorney General of Ontario (docket and case summary; appeal hearing scheduled 7 October 2026)
Supreme Court of Canada
Tier 1Accessed 23 Sept 2026 - Casinos: obligations under the PCMLTFA (definition of casino includes internet lottery schemes; the entity that conducts and manages is the reporting entity)
Financial Transactions and Reports Analysis Centre of Canada (FINTRAC)
Tier 1Accessed 23 Sept 2026 - Administrative monetary penalty on Nova Scotia Gaming Corporation (imposed 23 July 2026, published 3 September 2026)
Financial Transactions and Reports Analysis Centre of Canada (FINTRAC)
Tier 1Accessed 23 Sept 2026Published 3 Sept 2026 - Administrative monetary penalty on Atlantic Lottery Corporation Inc. (imposed 29 May 2026, published 9 July 2026)
Financial Transactions and Reports Analysis Centre of Canada (FINTRAC)
Tier 1Accessed 23 Sept 2026Published 9 Jul 2026