Nova Scotia is the seventh-most populous province in Canada with 969,383 residents as of the 2021 Census of Population, and the second-smallest province in land area at . Nova Scotia's 49 municipalities cover of the territory's land mass, and are home to of its population.
Unlike the provinces of British Columbia, Ontario and Quebec, which have two-tiered municipal systems, Nova Scotia has a one-tier system of municipalities inclusive of four municipality types – regional municipalities, towns, county municipalities and district municipalities. Regional municipalities may incorporate under the Municipal Government Act (MGA) of 1998, which came into force on April 1, 1999, while towns, county municipalities and district municipalities are continued as municipalities under the MGA. The MGA gives municipal councils the power to make bylaws for "health, well being, safety and protection of persons" and "safety and protection of property" in addition to a few expressed powers.
Of its 49 municipalities, Nova Scotia has 4 regional municipalities, 25 towns, 9 county municipalities and 11 district municipalities. The regional municipality of Halifax is the capital and largest municipality of Nova Scotia by population with 439,819 residents representing of the total population of the province and land area at . Pictou was the first municipality to incorporate , and the newest municipality is West Hants Regional Municipality that incorporated through an amalgamation of the Municipality of the District of West Hants and the Town of Windsor on .
Regional municipalities
Regional municipalities are incorporated under the authority of section 372 of Nova Scotia's Municipal Government Act. To consider the incorporation of a regional municipality, the Nova Scotia Utility and Review Board (NSUARB) must receive a request from all municipalities within a county. If the request is unanimous, the NSUARB commissions the preparation of a study to determine if the incorporation of "a regional municipality would be in the interests of the people of the county." Nova Scotia's Governor in Council can order the incorporation of a regional municipality if the results of the study are deemed to be in the best interests of the people, and if a plebiscite is undertaken that results in the majority of electors in the county voting in favour of incorporation of a regional municipality.
Nova Scotia has four regional municipalities. The largest regional municipality by population is Halifax, which is the capital and largest municipality of Nova Scotia by population. Halifax's 439,819 residents represent of the total population of the province. Halifax is also the largest municipality by land area at . Cape Breton Regional Municipality is the second largest municipality with a population of 93,694 and a land area of km2. The Region of Queens Municipality is Nova Scotia's smallest regional municipality by population with 10,422 residents and West Hants Regional Municipality is the smallest by land area respectively. The province's newest regional municipality is West Hants Regional Municipality.
Rural municipalities
A rural municipality in Nova Scotia provides local government for rural areas outside incorporated towns. Rural municipalities were established in 1879 and are inclusive of county municipalities and district municipalities. District municipalities are within historical counties that were previously subdivided into districts, whereas county municipalities are within historical counties that were not previously subdivided into districts.
County municipalities
Nova Scotia's county municipalities originate from a historical system of 18 counties. Prior to the establishment of rural municipalities in 1879, local government was administered by appointed courts of sessions. On April 17, 1879, the original non-elected courts of sessions were abolished in favour of elected councils when The County Incorporation Act came into force. As a result, 12 county municipalities were established, while the remaining 6 counties, which were previously divided into districts for court sessional purposes, were established as district municipalities.
The province had 12 county municipalities for over a century until the mid-1990s when 3 became regional municipalities. Its 9 remaining county municipalities were then continued as county municipalities in 1998 under the authority of the Municipal Government Act. These county municipalities provide local government to the residents of their historical counties who live outside incorporated towns.