Nova Scotia Film Tax Credit

Nova Scotia Film and Television Production Incentive Fund

Nova Scotia's current screen incentive is the Nova Scotia Film and Television Production Incentive Fund, administered through the Department of Communities, Culture, Tourism and Heritage. The fund provides support for screen-based content creation and is available to organizations with a permanent establishment in the province engaged primarily in creating film or video productions for public viewing.

Two-Stream Structure

• Stream I (50% to 100% Nova Scotian ownership and control): 26% base amount on all eligible Nova Scotia costs
• Stream II (below 50% Nova Scotian ownership or control): 25% base amount on all eligible Nova Scotia costs
• Minimum spend: at least C$25,000 in Nova Scotia spend before HST
• Maximum funding: C$10 million per project
• Applications must be received before commencement of principal photography (photography may begin once application has been submitted)

Available Uplifts

• Additional 2% if more than 50% of principal photography is in a rural or non-metropolitan area
• Additional 1% if the shoot lasts more than 30 days in Nova Scotia
• Up to 3% additional funding if the production meets the criteria for the Nova Scotia Content Incentive

Strategic Notes for Producers

Nova Scotia is best understood as a grant-style provincial incentive that explicitly distinguishes between locally controlled productions and incoming or minority-local projects. Its competitiveness lies in the fact that both streams are based on eligible Nova Scotia costs rather than labor alone, while the uplifts reward longer shoots, rural production, and stronger Nova Scotia cultural value.

Nova Scotia sits within Canada's broader federal-plus-provincial financing system, but its own program should be understood as a structured provincial fund with clear ownership-based tiers rather than a single universal tax credit formula.

Frequently Asked Questions

What is the Nova Scotia film tax credit?

Nova Scotia offers a Up to 42% provincial + 16% federal tax credit, structured as a Refundable Tax Credit, with an annual program cap of None. The program is designed to attract film and television productions by offsetting a portion of qualifying local expenditures.

How much is the Nova Scotia film tax credit?

The Nova Scotia tax credit is Up to 42% provincial + 16% federal, structured as a Refundable Tax Credit. The exact rate your production qualifies for may depend on factors such as local hiring, filming location, and production type.

What is the minimum spend to qualify for the Nova Scotia film tax credit?

Productions must meet a minimum spend threshold of None in Nova Scotia to be eligible. Spend typically includes below-the-line costs incurred within the region, though qualifying criteria vary by program — consult the local film office for the full eligibility rules.

Is there a cap on the Nova Scotia film tax credit?

Yes. The Nova Scotia program has a program-wide cap of None and a per-project cap of None. Productions should apply early, as allocations can be limited.

How do I apply for the Nova Scotia film tax credit?

Productions typically apply through the Nova Scotia film office or the relevant government agency. Applications are generally submitted before principal photography begins, with final certification issued after production is complete and qualified spend is audited. Check the official film office website for current application guidelines, deadlines, and required documentation.