ARCHIVED - Information for Residents of Nova Scotia

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If you have a visual impairment, you can get our publications in Braille, large print, or etext (CD or diskette), or on audio cassette or MP3. For details, visit our About multiple formats page or call 1-800-959-2221.

All the information you need to calculate your Nova Scotia tax and credits can be found in the publication called Completing your Nova Scotia form. Complete Form NS428, Nova Scotia Tax and Credits, and attach it to your return.

What's new for 2006?

The amount of expenses you can claim for the Nova Scotia sport and recreational expenses for children non-refundable tax credit has increased to $500 per child.

Nova Scotia’s non-refundable tax credits now include an amount for young children that may be claimed by parents or guardians of children less than six years of age.

The Nova Scotia dividend tax credit has increased and the calculation can be found on the Provincial Worksheet.

The Universal Child Care Benefit income has been removed from the net family income used to calculate the Nova Scotia low-income tax reduction.

There is a new post-secondary graduate tax credit available to students who graduate from post-secondary level studies at a designated educational institution.

The Nova Scotia equity tax credit is now calculated on the new Form T1285, Nova Scotia Equity Tax Credit.

The political contribution tax credit, the labour-sponsored venture capital tax credit, and the equity tax credit are now on Form NS428, Nova Scotia Tax and Credits. Form NS479, Nova Scotia Credits has been eliminated.

Form NS428, Nova Scotia Tax and Credits, reflects these changes.

Nova Scotia Child Benefit

The Nova Scotia Child Benefit (NSCB) is a non-taxable monthly payment to help low- and modest-income families with the cost of raising children under age 18. Benefits are combined with the Canada Child Tax Benefit (CCTB) into one monthly payment.

Under the NSCB, you may be entitled to receive a benefit of $37.08 per month for the first child, $53.75 per month for the second child, and $60.00 per month for each additional child. Families with net income between $16,000 and $20,921 may receive part of the benefit.

You do not have to apply separately to receive payments under this program. We will use the information from your CCTB application to determine your eligibility for the program.

File your tax return - You (and your spouse or common-law partner) should file your 2006 tax return(s) as soon as possible. The information you give on your return(s) will determine how much you will receive, starting in July 2007.

This program is fully funded by the Province of Nova Scotia. For more information, call 1-800-387-1193.

If you have questions…

If you have specific questions about the eligibility of a sport or recreational activity for the Nova Scotia sport and recreational expenses for children tax credit, call the Nova Scotia Office of Health Promotion toll free at 1-866-231-3882.

If you have questions about the Nova Scotia political contribution tax credit, contact:

Office of the Chief Electoral Officer
Government of Nova Scotia
P.O. Box 2246
Halifax NS   B3J 3C8

If you have questions about other Nova Scotia tax credits, contact:

Department of Finance
Government of Nova Scotia
P.O. Box 187
Halifax NS   B3J 2N3

You can also visit Taxation and Fiscal Policy on the Department of Finance Web site.

If you need more help about Nova Scotia tax after you read the publication called Completing your Nova Scotia form, call the Canada Revenue Agency (CRA) at 1-800-959-8281.

To get forms, visit the CRA Forms and publications page or call 1-800-959-2221.