CANADA FILMING INCENTIVES

Nova Scotia Film and Television Production Incentive Fund

Overview

Type of incentivePayroll Tax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Music videos
Qualifying productions
  • - National productions
  • - Co-productions

Specifics

Benefit as a % of spend25.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 50.00%
  • - Use Local cast & Crew
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - For shoots where greater than 51% of the principal photography is outside the boundaries of Halifax Regional Municipality, you can receive 2% additional funding. For shoots of more than 30 days, you will receive 1% additional funding.

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