- 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

Orange ClockFor More Information

Information on eligible expenditures and projects, claiming the credit, and appropriate forms can be obtained from the local Canada Revenue Agency (CRA) Taxation Centre:

Financial Review Manager
Scientific Research & Experimental Development,
Nova Scotia Tax Services Office, Canada Revenue Agency

Tel: 902-450-8795

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