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Film Industry Tax Credit
Government of Nova Scotia - Film Nova ScotiaApplies to: Nova Scotia
As a Canadian production corporation with a fixed establishment in Nova Scotia, you can apply for a corporate income tax credit for amounts paid to Nova Scotia residents working on your television, videotape, feature film or non-theatrical production.
There is no limit to the size of the production budget, no corporate or asset cap, and this credit is not reduced by any other film tax credits. The more eligible labour you use, the more tax credit you can get. A minimum 25% of wages must be paid to Nova Scotia residents.
Eligible subjects are:
- drama
- variety
- performing arts
- animated or informational series
- documentary
- music programming
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