Province Of Nova Scotia 18-K Annual report (foreign governments)

Exhibit 3

CONSENT OF THE AUDITOR GENERAL

I have read the attached Form 18-K (Annual Report) of the Province of Nova Scotia for the fiscal year ended March 31, 2009, dated March 12, 2010 which is incorporated by reference into the Province’s previously filed Registration Statement File No. 333-89492. I have complied with Canadian generally accepted standards for an auditor’s involvement with offering documents.

I consent to the incorporation, in the above mentioned Form 18-K and Registration Statement, of my report to the Members of the Legislative Assembly of Nova Scotia on the consolidated statement of financial position of the Province of Nova Scotia as at March 31, 2009 and the consolidated statements of operations and accumulated deficits, change in net direct debt and cash flow for the year ended March 31, 2009, as attached. My report is dated July 15, 2009.

/s/ Alan D. Horgan  

Alan D. Horgan, CA 

Deputy Auditor General 

Halifax, Nova Scotia
March 12, 2010