Nova Scotia

Access Support – Supplement

Amount:

$2,500.00

Type of Program:

Grants

Description:

Access Support is a supplement to a project grant that funds individual applicants who self-identify as Deaf, having disabilities or living with mental illness, as well as groups and organizations who want to increase the accessibility to their presentation/ production for audience and/or participants. This supplementary grant provides a contribution towards costs for specific services and supports required to carry out a project funded by Arts NS.

Comments on Funding:

Funding is up to $1,000 for individuals and up to $2,500 for groups/organizations.

When It Ends:

Ongoing

Deadline:

Rolling Deadline

Eligibility:

Applicants must:

be individuals who self-identify as Deaf, having disabilities or living with mental illness, and are eligible to Arts NS programs,
be groups and organizations eligible to Arts NS programs,
apply for a successful associated project grant.

Application Steps:

Applications must be delivered with associated project grant.

Documentation Needed:

No specific documentation has been identified.

Other Things to Note:

The Access Support request must be submitted with the associated project application. To receive this supplementary grant, the associated project grant must first be successful.

The Arts Equity Funding Initiative and the Mi’kmaq Arts Program have separate procedures for Access Support funds.

The applicable deadlines are those for the specific program.
Arts Nova Scotia acknowledges Support4Culture for funding this program.

Program Contact:

Access Support - Supplement

Agriculture Business Advancer

Amount:

$300,000.00

Type of Program:

Grants

Description:

The Agriculture Business Advancer program supports the adoption of new technologies, processes or specialized equipment for the purpose of business growth.

Comments on Funding:

Applicants are eligible for 30% funding assistance on total eligible project costs to a maximum of $300,000.
No more than 100% of non-repayable funding can be received for any eligible project cost incurred and paid for by the applicant, regardless of source.

When It Ends:

Ongoing

Deadline:

31 December, 2022

Eligibility:

The applicant must:

be a Nova Scotia farm,
be currently and properly registered in the correct income category under the Farm Registration Act,
be at least 19 years of age and actively farming in the program year,
have generated an annual eligible gross commodity income of $1,000,000,
be planning expansion and growth,
propose large initiatives with an estimated cost of no less than $750,000.

Application Steps:

Applicant must contact the PBRM office to receive an application package,

Applicant must complete the application package and submit it to the PBRM office.

Documentation Needed:

Applicants must submit:

1
Program Claim Form;
2
copies of all invoices for eligible project costs,
3
proof of payment for each invoice,
4
the Program Funding Registration, if they are new to agriculture funding programs.

Other Things to Note:

There is limited funding for the Agriculture Business Advancer Program. To request an application package, contact the Programs and Business Risk Management office.

Program Contact:

Agriculture Business Advancer Program

Agriculture_Business_Advancer_Guidelines.pdf

Business ACCESS-Ability Grant Program

Amount:

$100,000

Type of Program:

Grants

Description:

The Business ACCESS-Ability Grant Program provides funding to businesses for a cost-shared grant to make accessibility-related improvements. Improvements can be for clients and customers, for employees, or both.

There are five categories of funding:

1
Built Environment for removing physical barriers for persons to access business services, by installing ramps, accessible washrooms, door openers, and other projects,
2
Accessible Communications Services to ensure that all customers, clients, and employees can access information related to a business,
3
Assistive Devices to ensure that employees and consumers who are person with disabilities have the devices they need to effectively do their jobs and access places of business,
4
Universal Design Capacity Building for training in the field of Universal Design, both for technical services professionals and for persons with disabilities wishing to better understand its value.
5
Accessible Transportation to provide support for businesses to improve access to transportation services.

Comments on Funding:

Maximum grant amounts available per year is $100,000 per applicant.
Funding is up to 2/3 of eligible expenses, to a maximum of:

$50,000 for Built Environment and Accessibility Certification,
$30,000 for Accessible Communication and Information,
$30,000 for Assistive Devices,
$20,000 for Accessible Transportation projects.

Funding available for Universal Design Capacity Building is up to 1/2 of eligible expenses.

When It Ends:

Ongoing

Deadline:

Next deadlines to be determined

Eligibility:

The applicant must:

a business that operates in Nova Scotia,
registered as a for-profit entity with the Nova Scotia Registry of Joint Stocks, including locally owned franchises,
open for use by all community members at reasonable rates and reasonable times and not reserved to those belonging by way of a closed membership or other means,

Application Steps:

is encouraged to contact the Business ACCESS-Ability program officer, if he has any questions,

must submit the application form by mail, email, or fax,

may apply under one or more categories.

Documentation Needed:

The applicant must submit:

the application form,
description of business and description of existing place of business,
documented use of place of business,
description of proposed project,
copy of lease agreement or proof of ownership,
information about other grants,
proof of insurance and proof of registration as a for-profit entity,
detailed estimates,
proof of skilled labour,
proof of need for assistive devices,
site photos (before&after),
drawings, sketches, maps, if available,
a final report within 30 days of completing your project.

Other Things to Note:

The Business ACCESS-Ability program deadline for 2022-2023 fiscal year was July 29, 2022. Check the website for updates.

Program Contact:

Business ACCESS-Ability Grant Program

ba-guidelines-business.pdf

Capital Investment Tax Credit (CITC)

Amount:

$ 30,000,000.00

Type of Program:

Tax Credit

Description:

The Nova Scotia Capital Investment Tax Credit (CITC) is a 15% refundable corporate income tax credit claimed by eligible corporations for capital equipment acquired for use in Nova Scotia on or after January 1, 2015. The capital equipment must be acquired as part of an "approved project".

The CITC is aligned, but not harmonized with, the federal government’s Atlantic Investment Tax Credit (AITC).

Comments on Funding:

Funding is 15% of the capital cost of "qualified property" acquired in a taxation year, with a maximum tax credit of $30 million per "approved project."

When It Ends:

Ongoing

Deadline:

Rolling Deadline

Eligibility:

The applicant must:

be a taxable Canadian corporation,
have a permanent establishment in Nova Scotia,
with certain exceptions, be corporations in the manufacturing, processing, fishing, farming, logging, storing grain and harvesting peat sectors,
have acquired capital equipment as part of an "approved project".

Application Steps:

Applicant must submit a mandatory Part A application and receive an "eligibility certificate" before an application for the tax credit 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 18 months following the end of the taxation year in which the qualified property was acquired. Multiple Part B application for tax credit certificates can be made since projects can run over a period of up to 5 years.

Documentation Needed:

The applicant must submit the following documentation in support of his Part A application form:

proof that the corporation is an "eligible corporation" and that its corporate registration is in good standing,
financial statements (projected financial statements for taxation years during project period and financial statements for the preceding taxation year),
a business plan for the project,
the T2 corporate tax return and notice of assessment if the project is underway and qualified property has already been acquired,
the loan agreements for all loans provided by public authorities,
any additional information deemed necessary by the Minister.

The applicant must submit the following documentation in support of his Part B application form:

proof of the capital cost of each qualified property,
a statement identifying the qualified property that was acquired in respect of and that matches the business plan submitted in support of the eligibility certificate,
a statement detailing any government assistance with respect to the qualified property,
a status report of the project and explanation for any deviation from the business plan submitted in support of the eligibility certificate,
the T2 corporate tax return and notice of assessment for the taxation year immediately preceding the taxation year for which a tax credit certificate is sought,
a draft copy of the corporation's Schedule 31 for the T2 corporate return in the taxation year for which the tax credit is being applied for,
a copy of the corporation's CITC eligibility certificate,
any additional information deemed necessary by the Minister.

Other Things to Note:

Page last updated 2019-08-13 - Source 1
New Guidelines were published in March 2022.

Program Contact:

Capital Investment Tax Credit - Nova Scotia Department of Finance

CITC Guidelines.pdf

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:

1
50% of qualifying expenditures deducted by total assistance,
2
17.5% of eligible digital animation labour expenditures.

When It Ends:

Ongoing

Deadline:

January 1, 2026

Eligibility:

The applicant must:

be incorporated in Canada either federally or in one of provinces and be a taxable Canadian corporation,
have a “permanent establishment” in Nova Scotia,
be Canadian-controlled and primarily engaged in film or video production (more than 50%),
not be a labor-sponsored venture capital corporation or registered as an Equity Tax Credit company or a Community Economic Development Investment Fund under subsection 3(2) or 11(2) of the Equity Tax Credit Act,
demonstrate that it owns the property rights of the production or have the authorization of the property rights owner to claim the DATC.

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:

a completed, signed and dated Part A application form,
the Synopsis & Script/Treatment of the production,
a detailed locked budget signed and dated by the Producer,
the Certificate of Incorporation,
the Shareholder Registers (for both the applicant and parent company),
the Production Service and/or Co-production agreements, if applicable,
the Broadcaster/Distribution agreement, if applicable.

The applicant must submit the following documentation in support of his Part B application form:

a completed, signed and dated Part B application form,
statements detailing the expenditures of the eligible digital animation production (Producers Affidavit, Review Engagement Report or Audit Report),
the Production Service and/or Co-production agreements, if applicable,
the Eligibility Certificate,
the Certificate of Election, if not provided in the Part A application,
the Broadcaster/Distribution agreement, if applicable.

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

Program Contact:

Nova Scotia Department of Finance - Digital Animation Tax Credit

Digital Animation Tax Credit Guidelines

Nova Scotia digital animation tax credit