The Nova Scotia Capital Investment Tax Credit (CITC) is a 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 rate of the tax credit is 15 per cent of the capital cost of “qualified property” acquired in a taxation year, with a maximum tax credit of $30 million per “approved project.”

Find the guidelines here: https://www.novascotia.ca/finance/site-finance/media/finance/CITC_Guidelines.pdf