Due to the effects of COVID-19, the Cape Breton Partnership has put together a list of helpful resources.

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New Small Business Tax Reduction

Elizabete Dignan



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