Digital Animation Tax Credit (DATC)
Amount:
No Fixed Amount
Type of Program:
Tax Credit
Description:
The Nova Scotia Digital Animation Tax Credit (DATC) is a refundable provincial corporate income tax credit which provides incentive for digital-animation productions that start key animation before January 1, 2026.
Comments on Funding:
The DATC is the sum of the:
- 150% of qualifying expenditures deducted by total assistance,
- 217.5% of eligible digital animation labour expenditures.
When It Ends:
Ongoing
Deadline:
January 1, 2026
Eligibility:
The applicant must:
Application Steps:
Applicant must submit a mandatory Part A application before principal photography or key animation of the digital animation production begins and receive an "eligibility certificate" before an application for the Tax Credit Certificate can be made.
Applicant must submit a Part B application for a Tax Credit Certificate once he obtained the eligibility certificate and no later than 30 months after the end of the taxation year in which the expenditures for the eligible production were made.
Documentation Needed:
The applicant must submit the following documentation in support of his Part A application form:
The applicant must submit the following documentation in support of his Part B application form:
The applicant must also submit the original or a copy of the tax certificate issued by the province with his return.
Other Things to Note:
Date modified: 2022-05-16 - Source 2
