Film Industry Tax Credit

The Film Industry Tax Credit is a refundable tax credit for costs directly related to the production of films in Nova Scotia.

Please note: The Nova Scotia Film Industry Tax Credit (FITC) ended on June 30, 2015 for film and television production. We are now accepting applications for the Nova Scotia Film and Television Production Incentive Fund.

Productions that commenced principal photography before July 1, 2015 will receive the Film Industry Tax Credit based on current rules.

Take advantage of a 50% to 65% fully refundable corporate income tax credit by developing, training and hiring Nova Scotia film personnel of any discipline. Other benefits include:

  • no limit to the size of your production budget
  • no corporate or asset cap
  • no Canadian content or copyright ownership requirements

What film personnel can I hire under the tax credit?

The film personnel you hire must be residents of Nova Scotia for tax purposes during the project or production period. This may include people who:

  • pay Nova Scotia property and income taxes
  • have a Nova Scotia health card, driver’s license or bank account
  • have their spouses and children living with them in Nova Scotia too

Are you eligible for the tax credit?

If you’re producing or shooting in Nova Scotia, then you’re eligible. You just need to:

  • set up a permanent establishment in Nova Scotia, such as a production office or a branch
  • incorporate in Nova Scotia, another province or Canada

To learn more about eligibility and how the credit is calculated, check out the Film Industry Tax Credit Guidelines.

How to apply

Step 1:

Submit a completed Part B Application to Nova Scotia Business Inc. Make sure it’s received within 30 months of the tax year in which you incurred and paid your claimed expenses. Include a processing fee of 0.2% of eligible Nova Scotia labour (minimum $200, maximum $2,000 per application), plus 15% HST.

Part A applications are also available. These applications are optional and intended to give a production company an initial assessment as to the eligibility of the film. Applicants whose Part A applications are approved will receive a letter from the Department of Finance stating that the production proposal appears to be an “eligible film” and will provide an interim estimate of the amount based upon the application.

Step 2:

Once Nova Scotia Business Inc. reviews your application, they’ll send it to the Nova Scotia Department of Finance. The Department of Finance will issue you an authorization certificate that outlines your eligible tax credit amount.

Step 3:

File the certificate with your corporate tax return to receive your refund.

Important forms

Please note the revised submission address:
Nova Scotia Business Inc.
1800 Argyle Street
Halifax, NS   B3J3N8