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

Equity Tax Credit

The Equity Tax Credit (ETC) was designed to assist Nova Scotia small businesses, co-operatives and community economic development initiatives in obtaining equity financing by offering a personal income tax credit to individuals investing in eligible businesses.

Eligibility

For Investors
For Business

How to ApplyAn eligible business must make application to the Nova Scotia Department of Finance and Treasury Board to obtain a Certificate of Registration prior to issuing shares to investors. This certificate makes the specified shares eligible for the tax credit.

Pre-approval of eligibility is required. This eligibility does not constitute any approval that may be required from the Nova Scotia Securities Commission under the Nova Scotia Securities Act.

Note: Applications by CED corporations or cooperatives require community economic development plans containing the economic development strategy of the organization, the community it serves, the amount of capital to be raised by the issue, details of the type of shares to be issued and provisions for the issue of investment certificates.

The following information must be included with the application:



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Equity Tax Credit


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Elvira Dalag,
Revenue Officer
Tel:  902.424.2808
Emailnovascotia.ca




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