- Nova Scotia Canada - Government of Nova Scotia

Equity Tax Eligibility for Businesses

NOTE: As announced in Budget 2019-20, the Equity Tax Credit is ending as of December 31, 2019 for private corporations and co-operatives. All applications for a Certificate of Registration must be received on or before this date for investments to qualify for the Equity Tax Credit. The Innovation Equity Tax Credit is now available for eligible private corporations.

The Equity Tax Credit for CEDIFs (Community Economic Development Investment Funds) will continue to be available after December 31, 2019.

NOTE: A corporation cannot get both an Equity Tax Credit and an Innovation Equity Tax Credit at the same time. Corporations that apply for and receive a Certificate of Registration under the Equity Tax Credit program on or after January 1st, 2019 are NOT eligible corporations in the new Innovation Equity Tax Credit program.

Eligible Investments

For corporationsFor co-operativesEligible BusinessesCorporations and co-operatives incorporated pursuant to the laws of Canada, including CED corporations and co-operatives.

CED corporations and co-operatives are those organizations created to assist or develop local businesses within the community.

Eligible businesses must meet the following criteria:Prohibited Uses of Funds
Funds raised by the eligible business must be used in an active business and cannot be used for any of the following purposes:

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Equity Tax Credit

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Elvira Dalag
Revenue Officer
Tel:  902.424.2808

Please visit:

Nova Scotia Securities Commission

Nova Scotia Economic Development

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