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Source verified July 8, 2026
Nova Scotia digital media tax credit
Refundable tax credit for digital media development
Funding available
Up to 50% of project cost
Deadline
Open continuously
Location
Nova Scotia, Canada
Overview
Refundable Nova Scotia tax credit for interactive digital media development. It offers up to 50% of qualifying expenditures or 25% of total expenditures, with a regional bonus available outside Halifax Regional Municipality.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop a new product or service
- Launch or market a product/service
Eligible Funding
- Up to 50% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Nova Scotia
Legal structures
- For-profit business
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Canadians
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Development of interactive digital media products
- Production of educational, informational, or entertainment digital products
Documents Needed
- Part A application form
- Part B application form
- Statements of qualifying and total expenditures
- Declaration of Residency forms for employees
- Supporting documents, such as invoices and product affidavit
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- Taxable Canadian corporations
- Corporations developing interactive digital media products
- Businesses with a permanent establishment in Nova Scotia
Who is not eligible
- Prescribed labour-sponsored venture capital corporations
- Businesses developing operating system or application software
- Businesses developing products mainly for interpersonal communication
- Businesses producing pornographic or discriminatory content
- Businesses mainly advertising or promoting a company or organization
Eligible expenses
- Eligible salaries for project employees
- Eligible remuneration for arm’s-length third-party services
- Marketing and distribution expenses, up to $100,000 per product
- Other production costs directly related to the product
Ineligible Costs and Activities
- Operating system software
- Application software such as word processing, spreadsheets, or databases
- Products mainly for interpersonal communications
- Products used mainly to advertise or promote a business or organization
- Pornographic, discriminatory, or hate-inciting products
Eligible geographic areas
- Nova Scotia
- Outside Halifax Regional Municipality for the regional bonus
How to apply
- Step 1: Optional preliminary application
- Submit Part A to confirm project eligibility.
- Step 2: Prepare the full application
- Complete Part B and gather supporting forms and documents.
- Step 3: Submit the certificate application
- Send the completed Part B application to the Department of Finance and Treasury Board.
- Step 4: Receive and use the certificate
- Use the issued tax credit certificate when filing the corporate tax return.
Processing and Agreement
- Part A applications can be submitted for a preliminary ruling.
- Part B applications are required to obtain a tax credit certificate.
- Applications are reviewed by the Department of Finance and Treasury Board.
- Certificates may be reviewed, revised, or revoked if the product is not completed or costs are not supported.
Additional information
- No application fee is charged.
- Part A is optional and provides a preliminary ruling.
- Part B is mandatory for the tax credit certificate.
- Applications may be reviewed, revised, or revoked if conditions are not met.
Contacts
Frequently Asked Questions about the Nova Scotia digital media tax credit Program
What is the Nova Scotia digital media tax credit?
Refundable Nova Scotia tax credit for interactive digital media development. It offers up to 50% of qualifying expenditures or 25% of total expenditures, with a regional bonus available outside Halifax Regional Municipality.
How much funding can be received?
Nova Scotia digital media tax credit Funds up to 50% of admissible expenses.
Who is eligible for the Nova Scotia digital media tax credit program?
To be eligible for the Nova Scotia digital media tax credit program, you must:
Taxable Canadian corporation
Permanent establishment in Nova Scotia
Interactive digital media product
What expenses are eligible under Nova Scotia digital media tax credit?
Development of interactive digital media products
Production of educational, informational, or entertainment digital products
Who can I contact for more information about the Nova Scotia digital media tax credit?
You can contact Government of Nova Scotia by email at dmtc@novascotia.ca or by phone at 902-424-5388.
Where is the Nova Scotia digital media tax credit available?
The Nova Scotia digital media tax credit program is available the province of Nova Scotia.
Is the Nova Scotia digital media tax credit a grant, loan, or tax credit?
Nova Scotia digital media tax credit is a Tax Credits