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Government of Nova Scotia, Finance and Treasury Board
Tax credit for interactive digital media production in Nova Scotia
Gives businesses in Nova Scotia money back for hiring local workers to create digital media products. Covers half of local labor costs or a quarter of total spending on the project.
A refundable tax credit for costs directly related to the development of interactive digital media products in Nova Scotia. Tax credit amounts are the lesser of 50% of qualifying expenditures or 25% of total expenditures. A 10% geographic area bonus (5% on total expenditures) is available for products developed outside Halifax Regional Municipality, increasing potential credit to 60% and 30% respectively. Corporations may also receive a credit on marketing and distribution expenditures up to a maximum of $100,000 per product.
Industries: digital media
Region: Nova Scotia, outside Halifax Regional Municipality (for bonus)
Other Criteria: taxable Canadian corporation, has a permanent establishment in Nova Scotia, not a prescribed labour-sponsored venture capital corporation, developing an interactive digital media product, product's primary purpose is to educate, inform or entertain users, product presents information in at least 2 formats (text, sound, images), for geographic bonus: permanent establishment outside Halifax Regional Municipality AND at least 50% of salaries for product development paid to employees working out of a permanent establishment in the eligible geographic area
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Visit the program page for detailed eligibility requirements.
This program offers funding up to $100,000 (minimum $100,000).
This program accepts applications on a rolling basis.
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