Incentives | Film Nova Scotia

Nova Scotia Film Industry Tax Credit

This program is a fully refundable corporate income tax credit. It is a labour-based credit that encourages the development, training and hiring of Nova Scotia film personnel in all disciplines. Film Nova Scotia administers this program on behalf of the Nova Scotia Department of Finance. The credit currently ranges from 50% to 65%. For more information click here.

Federal Film or Video Production Services Tax Credit

This program provides incentives to eligible production companies in the form of refundable tax credits based on qualifying Canadian labour costs. The PSTC is valued at 16% of Canadian labour expenditure. For more information click here.

HST Rebate

The Harmonized Sales Tax or HST is a 15% value-added tax. This is added to the cost of virtually all goods and services, except employee payroll and certain groceries, acquired in Nova Scotia for use in film production.

Production companies that do not normally carry on business in Canada are entitled to recover the HST paid on goods or services acquired for consumption or use exclusively in the production of copyrighted work. All copies of the work must be exported. Production companies filming in Nova Scotia must be HST registered in order to recoup taxes paid. For more information click here.