Incentives
Nova Scotia Film Industry Tax Credit
This program provides incentives to eligible production companies
in the form of refundable tax credits. The tax credit is valued
at between 35-40% of qualifying Nova Scotia labour costs. For
more information click here.
Film or Video Production Services Tax Credit
This program provides incentives to eligible production companies
in the form of refundable tax credits based on qualifying Canadian
labour costs. The PSTC is valued at 16% of Canadian labour expenditure.
For
more information click here.
HST Rebate
The Harmonized Sales Tax or HST is a 15% value-added tax added
to the cost of virtually all goods and services, except employee
payroll and certain groceries, acquired in Nova Scotia for use
in film production.
Production companies that do not normally carry on business
in Canada are entitled to recover the HST paid on goods or services
acquired for consumption or use exclusively in the production
of copyrighted work. All copies of the work must be exported.
Production companies filming in Nova Scotia must be HST registered
in order to recoup taxes paid. For
more information, please click here.
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