Nova Scotia digital animation tax credit

Important notice 

An extension to the Nova Scotia digital animation tax credit has been announced. See what's new for Nova Scotia corporations.

This credit provides incentive for digital-animation productions that start key animation before July 1, 2020.

The credit is the sum of:

  • 50% of qualifying expenditures deducted by total assistance
  • 17.5% of eligible digital animation labour expenditures

An eligible employee has to be a resident of Nova Scotia on the last day of the calendar year just before the year for which you claim the tax credit. The maximum of an employee's eligible salary is $150,000 per production.

This credit is refundable, but must be applied first against total tax payable.

Claiming the credit

Send a Part A application for an eligibility certificate to the Department of Finance and Treasury Board of Nova Scotia before the start of key animation of a digital animation production. After the production is completed, file a Part B application for a tax certificate.

If there is only one certificate, enter the certificate number on line 839 of Schedule 5, Tax Calculation Supplementary – Corporations.

If there is more than one certificate, complete Schedule 348, Additional Certificate Numbers for the Nova Scotia Digital Animation Tax Credit, and file it with your return.

On line 569 of Schedule 5, enter the amount of the credit earned in the current year.

Supporting documents File the original or a copy of the tax certificate issued by the province with your return.

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