Gifts to the Crown

Gifts to the Government of Nova Scotia may be eligible for a non-refundable income tax credit.

Gifts of a cash or non-cash nature to the Government of Nova Scotia may be eligible for a non-refundable income tax credit. Government gifts do not include contributions to political parties.

Applications for the credit must be made by the receiving provincial government department.

For individuals, the value of the provincial tax reduction is 8.79% of the first $200 in donations and 21% of the remaining eligible donations.

For corporations, eligible donations may also be used to reduce corporate taxable income.

Gifts to the Crown must be certified by the Department of Finance and Treasury Board.