gov.ns.ca - Nova Scotia Canada - Government of Nova Scotia

Digital Media Tax Credit

Digital Media Tax Credit Extended

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.

A 10 percent geographic area bonus on labour expenditures (5 percent bonus on total expenditures) is available for products developed outside the Halifax Regional Municipality.

Digital Media Tax Credit Rates

Base Tax Credit RatesRegional Bonus ofTotal Potential Tax Credit
Qualifying Expenditures50%10%60%    
Total Expenditures25%5%30%

Corporations may also be eligible to receive a credit on marketing and distribution expenditures to a maximum of $100,000 per product. These expenditures may be made outside the province.

Eligibility

To be eligible for this credit, a corporation developing an interactive digital media product must satisfy all of the following requirements:

To be eligible for this credit, the digital media product:

To be eligible for the geographic area bonus, the corporation must:

Note: There is no requirement for the corporation to own the copyright to the product.

The following products are NOT eligible for the credit:

Eligibility is assessed on a product-by-product basis.

How to ApplyTo get the credit, corporations must apply to the Nova Scotia Department of Finance and Treasury Board and meet the eligibility criteria listed above.  Download the Digital Media Tax Credit information and application forms (ZIP file)

 



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Digital Media Tax Credit


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Elvira Dalag
Revenue Officer
Tel:  902.424.2808
Email: 
novascotia.ca


Forms and Manuals
Download Forms


Download: 
Digital Media Tax Credit information and application forms (ZIP file)





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