- Nova Scotia Canada - Government of Nova Scotia

New Small Business Tax Deduction

This deduction effectively eliminates the Nova Scotia corporate income tax for the first 3 taxation years of a new small business after incorporation.  The corporation must apply each year to the Nova Scotia Minister of Finance and Treasury Board for a Nova Scotia Tax Deduction Eligibility Certificate.


All new businesses incorporated in Nova Scotia after April 18, 1986 that are:

How to Apply

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Use the Services Directory to quickly access information on all of the services provided by the NS Department of Finance and Treasury Board.

New Small Business Tax Deduction

Orange ClockFor More Information

Samantha Thomson
Email: Samantha.Thomson


Download the New Small Business Application (pdf)

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