How much funding can be received?

Funds up to 60% of admissible expenses, capped at $100000 per project.

What is the deadline to apply?

The deadline to apply is not specified.

Who are the financial supporters of the Nova Scotia digital media tax credit?

Nova Scotia digital media tax credit is funded by Government of Nova Scotia

What are Nova Scotia digital media tax credit's eligibility criterias?

Taxable Canadian corporation with a permanent establishment in Nova Scotia Not a prescribed labour-sponsored venture capital corporation under federal law Developing an interactive digital media product meeting specific criteria

Nova Scotia digital media tax credit

Last Update: April 27, 2025

NS, Canada

Refundable tax credit for interactive digital media development in Nova Scotia

Nova Scotia digital media tax credit at a glance

Eligible Funding

Max. $100,000
Up to 60% of project cost

Timeline

Continuous Intakes

Financing Type

Tax Credits

Eligible Industries

Information and cultural industries
Professional, scientific and technical services
Arts, entertainment and recreation

Grant Providers

Government of Nova Scotia

Status

Open

Overview of the Nova Scotia digital media tax credit program

The Nova Scotia Digital Media Tax Credit is a refundable incentive offering up to 60% of eligible labour expenditures or up to 30% of total expenditures for the development of interactive digital media products. The program supports costs directly related to creating interactive media that educates, informs, or entertains, with an additional marketing and distribution credit of up to $100,000 per product.

Financing terms and conditions

Refundable tax credit equal to the lesser of 50% of eligible Nova Scotia labour expenditures or 25% of total expenditures made in Nova Scotia.
Additional geographic area bonus: 10% on labour expenditures or 5% on total expenditures for products developed outside the Halifax Regional Municipality.
Marketing and distribution credits available up to a maximum of $100,000 per product, regardless of provincial location of these expenditures.

Eligible projects & activities

Development of interactive digital media products designed to educate, inform, or entertain users.

Eligibility criteria of the Nova Scotia digital media tax credit program

The applicant must be a taxable Canadian corporation.
The corporation must have a permanent establishment in Nova Scotia, which includes a fixed place of business, assets, and personnel able to contract on behalf of the corporation within the province.
The corporation must be developing an interactive digital media product whose primary purpose is to educate, inform, or entertain users.
The digital media product must present information in at least two of the following formats: text, sound, or images.
Eligibility is assessed on a product-by-product basis.

Who is eligible?

Canadian corporations developing interactive digital media products
Companies in the digital media and interactive software industries

Who is not eligible

Companies developing operating system software.
Businesses focused on application software such as database, spreadsheet, or word processing tools.
Organizations creating products primarily for interpersonal communications, including cellphone or email software.
Companies producing products that are pornographic or discriminatory.
Businesses developing products mainly used to advertise or promote a corporation or organization.

Eligible expenses

Nova Scotia labour expenditures directly related to the development of interactive digital media products
Total expenditures made in Nova Scotia associated with product development
Marketing and distribution expenditures, up to a maximum of $100,000 per product (including expenses incurred outside the province)

Eligible geographic areas

Corporations with a permanent establishment in Nova Scotia.
Additional geographic area bonus available for corporations with a permanent establishment outside the Halifax Regional Municipality.

How to apply to the Nova Scotia digital media tax credit program

Step 1: Obtain Application FormsDownload the Digital Media Tax Credit information and application forms from the Nova Scotia Department of Finance and Treasury Board website.
Step 2: Complete the ApplicationFill out all required sections of the application forms with accurate company and project details.
Gather supporting documentation as required by the application forms.
Step 3: Submit the ApplicationSubmit the completed forms and all supporting documents to the Nova Scotia Department of Finance and Treasury Board.

Additional information

Corporations may claim a credit of up to $100,000 for marketing and distribution expenditures per product, including expenses made outside Nova Scotia.
The tax credit is refundable, which means corporations receive the benefit as a cash refund if their tax liability is less than the credit amount.
Eligibility for the tax credit is assessed for each individual digital media product.