Nova Scotia

For Stream II, be incorporated in Nova Scotia or continued as a Nova Scotian company through a Certificate of Continuance and be in good standing with the Registry of Joint Stock Companies (the corporation may be owned by either foreign or Nova Scotian owners BUT Nova Scotian owners must own less than 50%); have a permanent establishment in Nova Scotia; submit a complete application PRIOR to commencement of principal photography anywhere; provide written evidence of a commercial license agreement and evidence of 75% confirmed financing for projects with budgets of CAD 1 million (approximately USD 740,000) or greater (50% for projects under CAD 1 million); and include an application fee equal to 0.5% of the Nova Scotia total eligible costs budget to a maximum of CAD 5,000 plus HST payable by a nonrefundable application charge of CAD 250 plus HST (at the time of the application) and the balance held back from the disbursement of funds under the Incentive Agreement. Where eight or fewer of the 16 eligible Head of Department (HOD) positions are filled, half of the positions, rounded to the highest whole number, must be filled by Nova Scotia residents. Where nine or more HOD positions are filled, a minimum of four must be filled by Nova Scotia residents. The overall incentive percentage will be reduced by 0.5% for each resident HOD below the minimum requirement that is not hired.

Qualified 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. Payments made to Nova Scotia residents for work done outside of Nova Scotia also qualify for the incentive. The maximum rebate that may be earned on the salary paid to each individual for services performed on the project is CAD 150,000.

This program is administered on a first-come, first-served basis. The Stream II program offers a refundable incentive equal to 25%–31% (with bonuses) of eligible Nova Scotia costs. Projects that are eligible for the Digital Media Tax Credit, the Digital Animation Tax Credit, or any other Nova Scotia tax credit program are not eligible for the Nova Scotia Film & Television Production Incentive. The Fund shall be subject to a review no later than the 2025-2026 fiscal year.