- Nova Scotia Canada - Government of Nova Scotia

Research and Development Tax Credit

This credit offers tax relief to Nova Scotia corporations that incur qualified scientific research and experimental development (SR&ED) expenditures made in Nova Scotia, as defined by the federal Income Tax Act.

The credit is administered by Canada Revenue Agency (CRA) and is claimed in conjunction with federal SR&ED tax credits.

EligibilityThis credit is based on qualified expenditures eligible for the federal SR&ED tax credit:


Refunds are available to corporations that incur qualified SR&ED expenditures in Nova Scotia where the corporation has or would have taxable income allocated to the Province:

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R&D Tax Credit

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The Canada Revenue Agency (CRA) administers the NS R&D credit and corporate income tax on behalf of the Province. The CRA can answer your corporate income tax questions for both federal and provincial income tax systems.

Information on eligible expenditures and projects, claiming the credit, and appropriate forms can be obtained from your local Canada Revenue Agency (CRA) Taxation Centre. In many cases the guides, documentation and contacts may be located on CRA's website.

Toll-Free: 1.800.959.5525

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