I'll update this with whatever numbers related to the Nova Scotia Film Tax credit that I discover.

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
Number of productions
receiving the credit
Total Budget/Financing $109.5
Total Production Spend in Nova Scotia
($ millions)
Total Eligible Salaries $39.4
Tax credit expenditureX $15,530,000 $22,510,000 $16,390,000 $27,380,000 $23,500,000 $24,094,000
(fiscal year expenditure)Y ??? $24,224,168 $15,451,620 $23,543,000 $24,094,000
Labour rebate rate
69%Z ???
All-spend rebate rate
35-40% ???Z ???
Industry totals
Production Volume3
($ millions)
$112 ($99) $115 ($104) $125 ($98) $139 ($122)
Broadcaster in-house
($ millions)
$29 $28 $31 $32
Total FTE employment 2430 2470 2270 2730
Direct FTE employment 1010 1020 940 1140
FTE salary (NS)6 $49,175 $51,058 $52,515 $53,421


1 Currently little or no data is available from the NS Film Tax Credit program. I'm trying to obtain numbers for this.

X This is the amount of tax credit generated by the eligible salaries incurred during the specified fiscal year. The actual payout might be from this or a future fiscal year, depending on when the final Part B certification was issued after. Source: NS Department of Finance press briefing handout, via Globe and Mail story.

Y This is the amount of money paid in film credit rebates from the specified the fiscal year. The money may be for salaries actually incurred in a previous year. Source: 2012-13 and 2013-14 values From the appropriate year's Public Accounts Supplementary (apparently not reported out in earlier years). 2014-15 and 2015-16 are the forecast and estimate, respectively, from the Budget Assumptions and Schedules, 2015-16.

Z Dividing the $27.38 million rebate into $39.4 million of eligible salaries produces a rebate rate of 69.5%. This would seem impossible, as the maximum is 65%, and the total rebate rate would be somewhat lower depending how many of the productions qualified for the 5% (repeat) and 10% (regional) bonuses. The Department's press backgrounder used a value of $26.4 million for the cost of the credit for the "tax year", which would still mean an impossible 67%. I'm looking into getting a consistant set of numbers. This causes a similar problem trying to calculate the "all-spend" percentage.

2 "Industry totals" are generally from the report "Profile 2014" by the Canadian Media Production Association (CMPA). But see note on "Production volume"

3 The industry tends to use the term "production volume" as a synonym for the total budget of a production, which may be spent in various jurisdictions. Not to be assumed the same as the amount spent in NS. The primary numbers are from the 2013/14 annual report of the government's "Film & Creative Nova Scotia" agency (now disbanded). The alternative numbers in orange are from the CMPA Profile 2014. My understanding is that the CMPA assigns the total budget of a production to a single province based on

4 The "broadcaster in-house" segment (news, sports and other material which television broadcasters create themselves), which would not flow through a film tax credit. The numbers seem to be reported on calendar year, not fiscal year, and I've matched them up to the closed fiscal year (2013 to 2013-14, for instance).

6 The NS FTE wage is a simple multiplication of the national FTE wage by the Nova Scotia multipler; both numbers from CMPA profile 2014.