NOVA SCOTIA - Canadian Content

25% Stackable Federal Tax Credit - on Qualifying Canadian Labour Expenditure

• 2% of qualifying NS expenditures for productions shooting at least 51% outside the Halifax Regional Municipality
• 1% of qualifying NS expenditures for productions longer than 30 days
• 1.5% of qualifying NS expenditures for productions in which at least 60 % of principal performers, actors, and stunt performers are NS Residents
• 1.5% of qualifying NS expenditures for productions that meet at least 3 NS-Content requirements
• 7% of qualifying NS expenditures for productions shooting more than 100 kilometers from Halifax City Hall
• 10% of qualifying NS expenditures for productions shooting more than 150 kilometers from Halifax City Hall

Eligible Nova Scotia Costs include all expenditures where the good or service is purchased from a Nova Scotia–based supplier with a permanent physical establishment within Nova Scotia, and is supplied, receipted, consumed or performed in Nova Scotia.

• 2% of qualifying NS expenditures for productions shooting at least 51% outside the Halifax Regional Municipality
• 1% of qualifying NS expenditures for productions longer than 30 days
• 1.5% of qualifying NS expenditures for productions in which at least 60 % of principal performers, actors, and stunt performers are NS Residents
• 1.5% of qualifying NS expenditures for productions that meet at least 3 NS-Content requirements
• 7% of qualifying NS expenditures for productions shooting more than 100 kilometers from Halifax City Hall
• 10% of qualifying NS expenditures for productions shooting more than 150 kilometers
  from Halifax City Hall

The application and all submission materials must be received prior to the commencement of principal photography.

The above noted provincial incentive is stackable with Canada's Federal Tax Incentive, which is 25% of 'qualifying Canadian labour expenditures', defined as the lesser of (i) actual labour expenditures, and (ii) 60 % of 'Production Costs less Assistance' ('Assistance' includes any provincial incentives that are directly attributable to the Production).