- Nova Scotia Canada - Government of Nova Scotia

Corporate Income Tax & Credits

Nova Scotia corporate income tax rates apply to companies with business activities in Nova Scotia. The provincial corporate income tax is calculated on taxable income amount. The federal government defines the calculation of taxable income including: net income, capital cost allowance and various tax deductions. Both federal and provincial corporate income taxes are collected through the annual tax return to the Canada Revenue Agency (CRA).

There are two corporate income tax rates in Nova Scotia:

Companies may be eligible for various provincial tax credits that can reduce their income tax payable:


Credits issued under Film, Digital Media, Digital Animation, and Capital Investment Tax Credits

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Corporate Tax

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The Canada Revenue Agency (CRA) administers the corporate income tax and large corporation's tax on behalf of the Province. The CRA can answer your business income tax questions for both federal and provincial income tax systems.

Toll-Free: 1-800-959-5525

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