Research and development tax credit 

Department of Finance, Government of Nova Scotia

Applies only to: Nova Scotia

If your business incurs costs from qualified scientific research and experimental development carried out in Nova Scotia, you could receive a 15% tax credit when you file your taxes.

The refund can apply to wages, materials, machinery, equipment, overhead, and scientific research and experimental development contracts.

Your work must fall under:

  • Experimental development
  • Basic or applied research, or
  • Work in support of research and development

Certain expenditures performed abroad are also now allowed.

Other conditions apply.