Canada (Nova Scotia): Capital investment tax credit increased from 15% to 25%

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Description

On 9 November 2022, the legislature of the province of Nova Scotia adopted Bill 227, increasing the rate of the Capital Investment Tax Credit from 15% to 25%. The tax credit can be claimed for eligibl...

Intervention Details

Intervention Type

Tax or social insurance relief

MAST Chapter

L: Subsidies (excl. export subsidies)

Implementation date

01 Oct 2022

Revocation date

31 Dec 2029

Implementation level

Subnational

Affected flow

Inward

Announced as temporary

Yes

Eligible firms

all

Affected Trading Partners

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