Business tax and credits
The Capital Investment Tax Credit is a refundable corporate tax credit that can be claimed for capital costs directly related to acquiring qualified property for use in Nova Scotia as part of an approved project.
Companies doing business in Nova Scotia are required to pay corporate income tax.
Corporation Capital Tax on financial institutions is a tax levied on the amount of capital employed in Nova Scotia by certain financial institutions.
The Digital Animation Tax Credit is a refundable corporate tax credit for qualifying labour expenditures directly related to the development of digital animation productions in Nova Scotia.
The Digital Media Tax Credit is a refundable tax credit for costs directly related to the development of interactive digital media products in Nova Scotia.
Equity Tax Credit for Community Economic Development Investment Funds help small businesses, co-operatives and community economic development initiatives with equity financing.
Information for businesses with Equity Tax Credit for Community Economic Development Investment Funds, including eligible investments, eligible businesses and prohibited uses of funds.
Information for investors in Equity Tax Credit for Community Economic Development Investment Funds, including tax receipts, investor hold periods and subsequent tax credits.
Financial Institutions Capital Tax is in effect for tax years starting 1 November 2021 and later.
How the Food Bank Tax Credit for Farmers works and what criteria you need to meet to claim the tax credit.
The New Small Business Tax Deduction eliminates provincial corporate income tax for new small businesses for the first 3 taxation years after incorporation.
Deed transfer tax
The Non-resident Provincial Deed Transfer Tax applies to non-residents buying residential property meeting certain criteria and is applied when transferring a property.
Donations and gifts
Gifts to the Government of Nova Scotia may be eligible for a non-refundable income tax credit.
Forms and documents
Collection of forms and documents from the Department of Finance and Treasury Board on provincial taxation and programs.
Notices
Notices from the Department of Finance and Treasury Board on changes to provincial taxation legislation, regulations, processes and programs.
Personal income tax and credits
The Fertility and Surrogacy Tax Credit (FSTC) helps offset costs for Nova Scotians trying to become a parent and paying for fertility and surrogacy services.
The Innovation Equity Tax Credit is a non-refundable personal and corporate income tax credit available to eligible investors who invest in approved corporations.
The More Opportunity for Skilled Trades and Occupations Tax Refund helps attract and retain youth to work in Nova Scotia in industries experiencing labour shortages.
Nova Scotia’s personal income tax is collected by the Canada Revenue Agency at the same time federal income tax is collected.
The Seniors Provincial Income Tax Refund helps make life more affordable for seniors by refunding provincial income tax to seniors who receive the Guaranteed Income Supplement.
The Venture Capital Tax Credit is a non-refundable personal and corporate income tax credit available to eligible investors who invest in qualifying venture capital funds.
The Volunteer Firefighter and Ground Search and Rescue Worker Tax Credit recognizes the costs volunteers incur and the risks of firefighting and search and rescue.
