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Source verified July 31, 2026
New Brunswick Digital Media Tax Credit
Refundable credit for digital media production in Nova Scotia
Funding available
Up to 30% of project cost
Deadline
May 17, 2024
Location
Nova Scotia, Canada
Overview
The Nova Scotia Digital Media Tax Credit is a refundable tax credit for eligible corporations developing interactive digital media products in Nova Scotia. It supports qualifying salaries, eligible remuneration, and marketing and distribution expenditures, with extra support available for products developed outside Halifax Regional Municipality.
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At a glance
Funding available
Financing goals
- Increase performance through digital transformation
- Develop a new product or service
- Launch or market a product/service
Eligible Funding
- Up to 30% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Nova Scotia
Legal structures
- All legal structures
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- All groups
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Development of interactive digital media products.
- Development of products whose primary purpose is to educate, inform or entertain users.
- Development of video games, educational products and informational products.
Documents Needed
- Application & Expenditure Report.
- Declaration of Residency Forms for all employees listed in the expenditure report.
- Invoices for all third party work completed; Statements of Eligible Remuneration for all invoices.
- Affidavit, Review Engagement Report or Audit Report; Articles of Incorporation and Memorandum of Association; Shareholders Registry; Corporate chart; Gantt Chart.
- Completed Digital Media Product or a video of playing the product; chain of title documentation; Exchange of Information Form.
Official resources
Program guide
Eligibility
Who is eligible?
- Corporations developing interactive digital media products.
- Taxable Canadian corporations.
- Corporations incorporated in Canada, either federally or in a province.
- Corporations with a permanent establishment in Nova Scotia.
- Corporations that are not prescribed labour-sponsored venture capital corporations under the Income Tax Act (Canada).
Who is not eligible
- Products developed primarily for use as operating system software or application software.
- Products developed primarily for interpersonal communications.
- Products used primarily to present, promote or sell the products or services of a corporation or organization.
- Products that are pornographic in nature, have the undue exploitation of sex as their dominant characteristic, or are capable of inciting hatred against an identifiable group.
Eligible expenses
- Eligible salaries.
- 65% of eligible remuneration.
- Marketing and distribution expenditures to a maximum of $100,000 per eligible product.
- All outlays, expenses, losses or replacements of capital incurred by the eligible corporation in the taxation year, except marketing and distribution expenditures, that are directly attributable to the production of an eligible product, paid to an arm’s length person or entity with a permanent establishment in the Province, and paid by the eligible corporation in the taxation year, or no later than 60 days after the end of the taxation year.
Ineligible Costs and Activities
- Expenditures that qualify for a Scientific Research and Experimental Development Tax Credit or a Film Industry Tax Credit.
- Marketing and distribution expenditures directly related to processing an order for an eligible product from a consumer or shipping an eligible product to a consumer.
Eligible geographic areas
- All of Nova Scotia except the area within 30 km driving distance of Halifax City Hall in the Halifax Regional Municipality.
How to apply
- Submit an optional Part A application to confirm if your project is eligible for the credit.
- Submit a mandatory Part B application to apply for a Tax Credit Certificate.
- Submit Part B once production is completed or at the end of each taxation year for which qualifying expenditures are incurred.
- Submit the application no later than 30 months after the end of the taxation year in which the expenses for an eligible product were incurred.
Processing and Agreement
- The Taxation and Federal Fiscal Relations Division issues tax certificates that eligible corporations may use to claim the DMTC with their annual income tax filings.
- Tax certificates issued before a product is completed may be subject to review, revision and, in some circumstances, revocation if the product is not completed or if the costs claimed in the application are not supported by the affidavit or audit/review report submitted in the final application.
- The Minister of Finance of the Province, or a person designated by the Minister, may revoke a tax credit certificate if the eligible corporation has not complied with any provision of the Act or these regulations, or has not completed an eligible product 36 months after beginning development.
- The Department of Finance and Treasury Board may require additional documentation or information in order to issue a credit.
Additional information
- The DMTC is administered by the Nova Scotia Department of Finance and Treasury Board, Taxation and Federal Fiscal Relations Division.
- Where there is a conflict between the information contained in these Guidelines and the Legislation and Regulations, the Legislation and Regulations governing the DMTC take precedence over the guidelines, application forms, advance ruling or any other published information.
- There are no administration fees required for processing DMTC applications.
Contacts
Frequently Asked Questions about the New Brunswick Digital Media Tax Credit Program
What is the New Brunswick Digital Media Tax Credit?
The Nova Scotia Digital Media Tax Credit is a refundable tax credit for eligible corporations developing interactive digital media products in Nova Scotia. It supports qualifying salaries, eligible remuneration, and marketing and distribution expenditures, with extra support available for products developed outside Halifax Regional Municipality.
How much funding can be received?
New Brunswick Digital Media Tax Credit Funds up to 30% of admissible expenses.
Who is eligible for the New Brunswick Digital Media Tax Credit program?
To be eligible for the New Brunswick Digital Media Tax Credit program, you must:
The corporation must be a taxable Canadian corporation incorporated in Canada either federally or provincially.
The corporation must have a permanent establishment in Nova Scotia.
The corporation must not be a prescribed labour-sponsored venture capital corporation under the Income Tax Act (Canada).
What expenses are eligible under New Brunswick Digital Media Tax Credit?
Development of interactive digital media products.
Development of products whose primary purpose is to educate, inform or entertain users.
Development of video games, educational products and informational products.
Who can I contact for more information about the New Brunswick Digital Media Tax Credit?
You can contact Government of Nova Scotia by email at dmtc@novascotia.ca or by phone at +1-902-424-5388.
Where is the New Brunswick Digital Media Tax Credit available?
The New Brunswick Digital Media Tax Credit program is available the province of Nova Scotia.
Is the New Brunswick Digital Media Tax Credit a grant, loan, or tax credit?
New Brunswick Digital Media Tax Credit is a Tax Credits