OIC Number: 2025 - 375

Date of Order: Dec 18, 2025

Statute: Finance Act

OIC Text: The Governor in Council on the report and recommendation of the Minister of Finance and Treasury Board dated December 16, 2025, and pursuant to

Section 27 of

Chapter 2 of the Acts of 2010, the Finance Act , is pleased to order that the following supplemental sums, compiled in Column II of

Schedule “A” attached to and forming part of the Report and Recommendation and this Order, are hereby appropriated for the appropriated entities identified thereto for the fiscal year ending the 31st day of March, 2026, effective December 18, 2025: (

a) for the Department of Agriculture, $3,000,000, primarily due to increased spending related to the extreme drought conditions; (

b) for Elections Nova Scotia, $1,963,000, primarily due to additional expenditures for election IT equipment; (

c) for the Department of Emergency Management, $3,024,000, primarily due to wildfire and drought costs; (

d) for the Department of Health and Wellness, $5,209,000, primarily due to higher uptake than anticipated in Seniors and Family Pharmacare; (

e) for the Department of Justice, $2,836,000, primarily due to repair and maintenance of the Cape Breton Correctional Facility; (

f) for the Department of Natural Resources, $30,700,000, primarily due to large scale forest firefighting efforts; (

g) for the Department of Seniors and Long Term Care, $24,243,000, primarily due to higher Home Care expenses; (

h) for the Department of Service Nova Scotia, $8,904,000, primarily due to trails repair due to damage from natural disasters; (

i) for Restructuring Costs, $171,975,000, primarily due to higher than anticipated requirements for corporate initiatives; and (

j) for Refundable Tax Credits, $15,876,000, primarily due to the increased demands on the Digital Media Tax Credit, Capital Investment Tax Credit, and Digital Animation Tax Credit. View OIC PDF*

Department(s): Finance and Treasury Board