Business tax and credits
Companies doing business in Nova Scotia are required to pay corporate income tax.
Corporation Capital Tax on financial institutions is a tax levied on the amount of capital employed in Nova Scotia by certain financial institutions.
Financial Institutions Capital Tax is in effect for tax years starting 1 November 2021 and later.
Notices
Notices from the Department of Finance and Treasury Board on changes to provincial taxation legislation, regulations, processes and programs.
Personal income tax and credits
The Fertility and Surrogacy Tax Credit (FSTC) helps offset costs for Nova Scotians trying to become a parent and paying for fertility and surrogacy services in Nova Scotia.
The More Opportunity for Skilled Trades and Occupations Tax Refund helps attract and retain youth to work in Nova Scotia in industries experiencing labour shortages.
Nova Scotia’s personal income tax is collected by the Canada Revenue Agency at the same time federal income tax is collected.
