Crédit d’impôt pour l’animation numérique

À propos du programme

The Digital Animation Tax Credit is a refundable corporate tax credit for qualifying labour expenditures directly related to the development of digital animation productions in Nova Scotia.

Digital Animation Tax Credit The Digital Animation Tax Credit is a refundable corporate tax credit for qualifying labour expenditures directly related to the development of digital animation productions in Nova Scotia. Productions eligible to receive the Nova Scotia Film and Television Production Incentive Fund are not eligible for the Digital Animation Tax Credit. The Digital Animation Tax Credit (DATC) encourages the development of digital animation productions in Nova Scotia. The credit first reduces the income tax payable and any excess amount is paid to the corporation. Tax credit amount The base tax credit is the lesser of: 50% of the eligible Nova Scotia labour expenditure less the value of any assistance received 25% of eligible Nova Scotia labour expenditure plus eligible overhead expenditure (calculated as 65% of the eligible Nova Scotia labour expenditure) plus 65% of eligible remuneration less twice the value of any assistance An additional tax credit of 17.5% is available on eligible Nova Scotian animation labour expenditures (for example, labour directly related to animation specific activities).