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Deductions · 8 min

Every deduction Canadian small businesses miss

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TAX CREDITNova Scotia

Nova Scotia Capital Investment Tax Credit

Last verified: June 2026

This refundable Nova Scotia credit helps corporations offset the cost of large capital projects in the province. It returns 25 percent of the capital cost of qualified property acquired for an approved project, up to $100 million per project. Projects must be pre-approved and exceed $15 million in total cost, so it targets major facility builds and equipment investments.

See if I qualifyOfficial page
Estimated value
25% of the capital cost of qualified property, up to $100M per approved project
Approval likelihood
Low
Ready to apply score
55/100
Documents needed
4

Eligibility

  • Business types:incorporated
  • Industries:Manufacturing
  • Provinces:Nova Scotia
  • Min revenue:$15,000,000

What you'll need

  • Project pre-approval application
  • Capital project budget exceeding $15M
  • Descriptions and costs of qualified property
  • Corporate financial statements

How to apply

  1. 1Review the Capital Investment Tax Credit Guidelines
  2. 2Apply for project pre-approval before acquiring property
  3. 3Claim the refundable credit on the corporate tax return for qualified property
Deadline:Qualified property must be acquired before Jan 1, 2030

Is your business a fit for Nova Scotia Capital Investment Tax Credit?

Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.

Check my eligibility

Related programs

TAX CREDIT

Provincial R&D Tax Credits

3.5–30% of eligible R&D costs

TAX CREDIT

Nova Scotia Equity Tax Credit

35% credit to investors (up to $17,500 per investor)

TAX CREDIT

Nova Scotia Digital Media Tax Credit

25% to 50% of NS labour costs

A monthly digest

New programs, in your inbox.

We are in beta. Drop your email and we will write when the first digest is ready. Monthly cadence, easy unsubscribe.

Deductly CA

Every Canadian grant, tax credit, and deduction your business qualifies for. In one ranked list.

Start the assessment
Product
  • Eligibility quiz
  • All programs
  • Watch (live changes)
  • The funding journey
  • When to apply
  • Stackability map
  • Document checklist
  • Calculators
  • Tracker
  • Learn
  • Pricing
Resources
  • For accountants
  • Public API
  • RSS feed
  • What's new
  • Roadmap
  • Press
  • vs ChatGPT
  • vs Benefits Finder
By province
  • Ontario
  • British Columbia
  • Alberta
  • Quebec
  • Manitoba
  • Saskatchewan
By industry
  • Technology & Software
  • Manufacturing
  • Retail & E-commerce
  • Food & Beverage
  • Professional Services
  • Creative & Media
For
Women entrepreneursNewcomersIndigenous businessYouth foundersBlack entrepreneursFirst-hire employers
Recent guides
Deductions · 8 min

Every deduction Canadian small businesses miss

Grants · 10 min

8 grants every Canadian founder should know about

Deductions · 7 min

The Small Business Deduction, fully explained

© 2026 DeductlyPrivacyTermsAboutFrançaisContact
All systems operational

Deductly is a discovery tool, not a tax filer. Information is provided for educational purposes. Always confirm program details and eligibility with a qualified Canadian accountant before applying or claiming any benefit.