Tax Credit

Tax Deduction for New Small Business

This deduction effectively eliminates the Nova Scotia corporate income tax for the first 3 taxation years of a new small business after incorporation. The corporation must apply each year to the Nova Scotia Minister of Finance for a Nova Scotia Tax Deduction Eligibility Certificate.

  • 4.5/5.0
  • Nova Scotia. Finance and Treasury Board
  • All levels
  • Last updated 3 years ago
  • English
Description
This deduction effectively eliminates the Nova Scotia corporate income tax for the first 3 taxation years of a new small business after incorporation. The corporation must apply each year to the Nova Scotia Minister of Finance for a Nova Scotia Tax Deduction Eligibility Certificate.

  • To assist new small businesses in the first three years following incorporation.