Nova Scotia capital investment tax credit

You can claim this tax credit on qualified property acquired after December 31, 2014, and before January 1, 2025, for use in Nova Scotia as part of a capital project that is more than $15 million in total cost. The refundable credit equals 15% of the cost of qualified property.

It is available to corporations mainly in the manufacturing and processing, farming, fishing, and logging sectors.

The Province of Nova Scotia will issue a certificate for qualified property.

Claiming the credit

On line 568 of Schedule 5, Tax Calculation Supplementary – Corporations, enter the amount of the credit you are claiming.

Supporting documents – File the original or a copy of the certificate with your return.

Forms and publications

• Schedule 5, Tax Calculation Supplementary – Corporations

Government partners

• Nova Scotia (provincial site)

Date modified:

2017-04-20