NOVA SCOTIA

Nova Scotia might be one of the smallest Canadian provinces, but it has a bold and rich 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 actors. Some of the award-winning feature films made in the province are Titanic , The Shipping News , Sullivan’s Crossing , Amelia and The Lighthouse .

Incentive Type Refundable Tax Credit

Incentive Amount 45% (65% with bonuses)

Bonus • 5% (Manitoba Producer)

• 5% (Rural and Northern)

• 10% (Frequent filming)

Application 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.

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

Hotel Occupancy Tax Relief Up to $300 (including tax) per night

Incentive Type Refundable Tax Credit

Incentive Amount 50% - 65%

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.

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