The phase-out of the Business Occupancy Assessment Tax (BOAT) begins for some types of businesses in 2006, so whether or not your business is in the category that includes hotels, motels, restaurants, campgrounds, service stations and motor vehicle dealerships, you may want to learn more by going to this link:

http://www.gov.ns.ca/snsmr/asmt/ps/business/business-faq.asp#boa