NOVA SCOTIA

Nova Scotia might be one of the smallest Canadian provinces, but it has a bold and rich in film history. Nova Scotia, surrounded by the Atlantic Ocean and covered in vibrant green vegetation, has been the source of inspiration for various feature films. It is also the birthplace of Academy Award nominees Elliot Page, Arthur Kennedy, and many other critically acclaimed

Incentive

Audit Requirements

Application

Credit Based on Production Cost

Hotel Occupancy Tax Relief

Sunset Date

• 5% (Manitoba Producer)

• 5% (Rural and Northern)

• 10% (Frequent filming)

For each eligible film, file the following with your return for the tax year: A Certificate of Completion (if the production was completed in the tax year), or an Advance Certificate of Eligibility (if the production was not completed in the tax year), issued by Manitoba Film and Music.

Corporations may elect to claim a 30% tax credit based on production costs incurred for labour, goods, and services provided in Manitoba that is directly attributable to the production of an eligible film.

Up to $300 (including tax) per night

N/A actors. Some of the award-winning feature films made in the province are Titanic (1997); The Shipping News (2001); Amelia (2009) and The Lighthouse (2019).

Minimum Spend Bonus

Production companies that shoot more than two films in Nova Scotia over a two year period are eligible for an additional 5% of eligible salaries frequent film bonus on the third and subsequent films.

Audit Requirements Application

Sales Use Tax Relief

Hotel Occupancy Tax Relief

Sunset Date

Enter the amount of the credit earned in the current year on line 565 of Schedule 5, Tax Calculation Supplementary – Corporations.