6-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of July 2015

Commission File Number: 002-09048

THE BANK OF NOVA SCOTIA

(Name of Registrant)

44 King Street West, 8^th Floor, Scotia Plaza, Toronto, Ontario M5H 1H1

416-866-4269

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F   ☐                            Form 40-F    ☑

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ☐

Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ☐

Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant’s “home country”), or under the rules of the home country exchange on which the registrant’s securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrant’s security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR.

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes   ☐           No   ☑

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): N/A.

This Report on Form 6-K and the exhibits hereto are incorporated by reference as exhibits to The Bank of Nova Scotia’s Registration Statement on Form F-3 (File No. 333-200089) which was filed on November 12, 2014.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	THE BANK OF NOVA SCOTIA
Date: July 1, 2015	By:	/s/ Christy Bunker
		Name: Christy Bunker
		Title: Managing Director, Secured and Capital Funding

EXHIBIT INDEX

Exhibit	Description of Exhibit
8.1	Opinion of Osler, Hoskin & Harcourt LLP.

EX-8.1

Exhibit 8.1

	Osler, Hoskin & Harcourt LLP Box 50, 1 First Canadian Place Toronto, Ontario, Canada M5X 1B8 416.362.2111 MAIN 416.862.6666 FACSIMILE
Toronto Montréal Calgary Ottawa New York	The Bank of Nova Scotia 44 King St. West Scotia Plaza, 8th Floor Toronto, Ontario, Canada M5H 1H1
	July 1, 2015  Re: The Bank of Nova Scotia – Senior Notes, Series A Ladies and Gentlemen: We have acted as Canadian tax counsel to The Bank of Nova Scotia, a bank organized under the laws of Canada (the “Bank”), in connection with the issuance of $8,632,280.00 aggregate principal amount of Accelerated Return Notes Linked to the S&P 500 due June 30, 2017, as described in the Bank’s Term Sheet dated June 25, 2015 (the “ARN Term Sheet”) to the Product Prospectus Supplement No. EQUITY INDICES ARN-1 dated June 2, 2015 (the “Product Prospectus Supplement”), the Prospectus Supplement dated December 1, 2014 (the “Prospectus Supplement”) and the Prospectus dated December 1, 2014 (the “Prospectus”) contained in the Registration Statement on Form F-3, File No. 333-200089 (the “Registration Statement”). We hereby confirm our opinion as set forth under the heading “Summary of Canadian Federal Income Tax Consequences” in the ARN Term Sheet and “Supplemental Discussion of Canadian Federal Income Tax Consequences” in the Product Prospectus Supplement. We hereby consent to any reference to us as Canadian tax counsel to the Bank under the heading “Summary of Canadian Federal Income Tax Consequences” in the ARN Term Sheet and “Supplemental Discussion of Canadian Federal Income Tax Consequences” in the Product Prospectus Supplement and to the filing of this opinion as an exhibit to a report on Form 6-K to be filed by the Bank to the U.S. Securities and Exchange Commission on the date hereof and incorporated by reference into the Registration Statement. In giving such consent, we do not admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended. Very truly yours, /s/ Osler, Hoskin & Harcourt LLP Osler, Hoskin & Harcourt LLP