Nova Scotia digital media tax credit

The Minister of Finance and Treasury board for the Province of Nova Scotia will issue a tax credit certificate to a corporation producing an eligible product in the province.

An eligible employee has to be a resident of Nova Scotia for tax purposes during the production period.

The credit is based on the qualifying expenditures incurred before January 1, 2021, and is limited by total expenditures.

The amount of the credit is the lesser of:

  • 50% of qualifying expenditures
  • 25% of total expenditures

A bonus of 10% of qualifying expenditures or 5% of total expenditures is available for developing an eligible product in a prescribed geographic area. An eligible corporation must have no less than 50% of eligible salaries paid to employees who normally report to a permanent establishment of the eligible corporation in the prescribed geographic area of the province.

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

Claiming the credit

On line 567 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the credit earned in the current year.

If there is only one certificate, enter the certificate number on line 838 of Schedule 5.

If there is more than one certificate, complete Schedule 347, Additional Certificate Numbers for the Nova Scotia Digital Media Tax Credit, and file it with your return.

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

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