Nova Scotia tax information for 2023

Use the information on this page to help you complete your provincial tax and credits form. 

On this page

• New for 2023
• Nova Scotia benefits for individuals and families
• Form NS428 – Nova Scotia Tax
• Form NS479 – Nova Scotia Credits
• Download a copy of Nova Scotia tax information for 2023
• Prior years

New for 2023

There are no new tax measures for Nova Scotia for 2023.

Nova Scotia benefits for individuals and families

To make sure you get your benefit payments on time, you and your spouse or common-law partner need to file your 2023 Income Tax and Benefit Return(s) by April 30, 2024. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from the following programs:

Nova Scotia child benefit

The Nova Scotia child benefit (NSCB) is a non‑taxable amount paid monthly to help low- and modest‑income families with the cost of raising children under 18 years of age. This benefit is combined with the Canada child benefit into one monthly payment.

You do not need to apply for the NSCB. The Canada Revenue Agency (CRA) will use the information from your Form RC66, Canada Child Benefits Application, to determine if you are entitled to receive this benefit.

Nova Scotia affordable living tax credit

The Nova Scotia affordable living tax credit (NSALTC) is a non-taxable quarterly payment to make life more affordable for low- and modest-income individuals and families. This credit is combined with the federal GST/HST credit.

You do not need to apply for the GST/HST credit or the NSALTC. The CRA will use the information from your return to determine if you are entitled to receive this credit.

The NSCB and NSALTC are fully funded by the Province of Nova Scotia. For more information about these programs, call the CRA at 1-800-387 1193.

Form NS428 – Nova Scotia Tax

Use this form to calculate your provincial taxes and credits to report on your return. Form NS428 must be completed after you have completed steps 1 to 5 of your federal income tax and benefit return.

Who should complete Form NS428

Complete Form NS428 if one of the following applies:

• You were a resident of Nova Scotia at the end of the year

• You were a non-resident of Canada in 2023 and any of the following applies:

  • You earned employment income only in Nova Scotia
  • You received income from a business with a permanent establishment only in Nova Scotia

Completing Form NS428

1. Fill out Part A – Nova Scotia tax on taxable income

   Calculate your tax on taxable income using the chart in Part A.

2. Fill out Part B – Nova Scotia non-refundable tax credits

   The eligibility conditions and rules for claiming most Nova Scotia non‑refundable tax credits are the same as those for the federal non‑refundable tax credits. However, the amount and calculation of most Nova Scotia non‑refundable tax credits are different from the corresponding federal credits.

   If you are a newcomer to Canada or an emigrant

   As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits.

   If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same manner:

   Corresponding federal and provincial non-refundable tax credits

   Federal amount on your return	Corresponding provincial amount on Form NS428
   line 30000	line 58040
   line 30100	line 58080
   line 30300	line 58120
   line 30400	line 58160
   line 30425	line 58200
   line 30450	line 58400
   line 31600	line 58440
   line 31800	line 58480
   line 32400	line 58600
   line 32600	line 58640

   For examples on how to calculate these amounts, see Guide T4055, Newcomers to Canada.

   Expand all - part B
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   • Line 58120 – Spouse or common-law partner amount

     You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse's or common-law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $9,329.

   • Line 58160 – Amount for an eligible dependant

     You can claim this amount if the rules are met for claiming the amount on line 30400 of your return and your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $9,329.

   • Line 58200 – Amount for infirm dependants age 18 or older

     You can claim up to $2,798 for each of your (or your spouse's or common-law partner's) dependent children or grandchildren born in 2005 or earlier who has an impairment in physical or mental functions.

     You can also claim this amount for more than one person if each one meets all of the following conditions:

     • They are your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece or nephew
     • They were 18 years of age or older
     • They were dependent on you (or on you and others) because of an impairment in physical or mental functions
     • They were a resident of Canada at any time in the year

     You cannot claim this amount for a person who was only visiting you.

     Parent

     A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age.

     Child

     A child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you.

     You can claim this amount only if the dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $8,481.

     If you had to make support payments for a child, you cannot claim an amount on line 58200 for that child unless both of the following conditions apply:

     • You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
     • You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return

     If both of these conditions are met, you can claim whichever of the following amounts is better for you:

     • line 58200 of your Form NS428
     • line 22000 of your return

     How to claim this amount

     Complete the calculation for line 58200 using Worksheet NS428. If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form NS428.

     The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. The notice of determination will show which years you are eligible for.

     Claim made by more than one person

     If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

   • Line 58230 – Amount for young children

     You can claim this amount if you were a resident of Nova Scotia at the end of the year and you had a dependent child who was less than six years of age.

     You can claim $100 per month for each child if all of the following conditions are met:

     • The child was less than six years of age and living with you on the first day of the month
     • No one else claimed the amount for young children for the child for the month you are claiming
     • The child has not been claimed by you or anyone else as an eligible dependant on line 58160
     • No one has received a special allowance under the Children's Special Allowances Act for the child for any months you are claiming

     If you had a spouse or common-law partner at the end of the year, only the person with the lower net income (including zero income) can claim this amount. If you and your spouse or common-law partner have equal net incomes, you have to decide who will claim this amount.

     How to claim this amount

     Complete the chart "Details of amount for young children" on your Form NS428.

     Enter the details for each child you are claiming including the number of eligible months you are claiming for that child.

     Enter the total number of eligible months you are claiming for all children on line 58229 of your Form NS428. Multiply the number of eligible months by $100 and enter the total amount on line 58230.

     The maximum amount you can claim for 2023 is $1,200 for each dependent child.

   • Line 58360 – Pension income amount

     The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,173, whichever is less.

     Only residents of Nova Scotia are eligible for this amount. If you were not a resident of Nova Scotia at the end of the year, you cannot claim this tax credit when calculating your Nova Scotia tax even if you may have received income from a source in Nova Scotia in 2023.

   • Line 58400 – Caregiver amount

     You may be able to claim up to $4,898 for each dependant if, at any time in 2023, you (alone or with another person) kept a dwelling where you and that dependant lived. Each dependant must be one of the following:

     • your (or your spouse's or common-law partner's) child or grandchild
     • your (or your spouse's or common-law partner's) brother, sister, niece, nephew, aunt, uncle, parent or grandparent who was a resident in Canada

     You cannot claim this amount for a person who was only visiting you.

     Also, each dependant must meet all of the following conditions:

     • They were 18 years of age or older when they lived with you
     • Their net income in 2023 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $18,575
     • They were dependent upon you because of an impairment in physical or mental functions or they were your (or your spouse's or common-law partner's) parent or grandparent born in 1958 or earlier

     If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply:

     • You were separated from your spouse or common-law partner for only part of 2023 because of a breakdown in your relationship
     • You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return

     If both of these conditions are met, you can claim whichever of the following amounts is better for you:

     • line 58400 of your Form NS428
     • line 22000 of your return

     How to claim this amount

     Complete the calculation for line 58400 using Worksheet NS428. If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form NS428.

     Claim made by more than one person

     If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant.

     If you or someone else is claiming the caregiver amount (line 58400) for a dependant, you cannot claim the amount for infirm dependants age 18 or older (line 58200) for that dependant.

     If someone other than you is claiming the amount for an eligible dependant (line 58160), you cannot claim the caregiver amount for that dependant.

   • Line 58440 – Disability amount for self

     You can claim this amount if the rules are met for claiming the amount on line 31600 of your return.

     If you were 18 years of age or older at the end of the year, enter $7,341 on line 58440 of your Form NS428.

     If you were under 18 years of age at the end of the year, use Worksheet NS428 to calculate the amount to enter on line 58440.

   • Line 58480 – Disability amount transferred from a dependant

     You can claim this amount if the rules are met for claiming the amount on line 31800 of your return.

     If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the CRA at 1-800-959-8281.

   • Line 58560 – Your tuition and education amounts

     Complete Schedule NS(S11), Nova Scotia Tuition and Education Amounts.

     If you claimed the Canada training credit (CTC) on line 45350 of your return, the amount you enter on line 59140 of your Schedule NS(S11) is already reduced by the CTC claimed.

     Transferring amounts

     If you do not use all of your 2023 tuition and education amounts to reduce your provincial income tax to zero, you can transfer all or part of your unused tuition and education amounts available to one of the following designated individuals:

     • your spouse or common-law partner (who would claim it on line 59090 of their Schedule NS(S2))
     • your parent or grandparent (who would claim it on line 58600 of their Form NS428)
     • your spouse's or common-law partner's parent or grandparent (who would claim it on line 58600 of their Form NS428)

     If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form NS428, you cannot transfer your unused tuition and education amounts for the current year to your (or your spouse's or common-law partner's) parent or grandparent.

     To designate who can claim the transferred amount and to specify the provincial amount they can claim, complete any of the following forms that you received as a student:

     • Form T2202, Tuition and Enrolment Certificate
     • Form TL11A, Tuition and Enrolment Certificate – University Outside Canada
     • Form TL11C, Tuition and Enrolment Certificate – Commuter to the United States

     Complete the "Transfer or carryforward of unused amounts" section of your Schedule NS(S11) to transfer an amount.

     Carrying forward amounts

     Complete the "Transfer or carryforward of unused amounts" section of Schedule NS(S11) to calculate the amount you can carry forward to a future year. 

     This amount is the part of your tuition and education amounts that you are not claiming for the current year and are not transferring to a designated individual.

     Supporting documents

     If you are filing a paper return, attach your completed Schedule NS(S11). Keep your supporting documents in case you are asked to provide them later.

   • Line 58600 – Tuition and education amounts transferred from a child or grandchild

     You may be able to claim the transfer of all or part of the unused 2023 tuition and education amounts from your child or grandchild, or their spouse or common-law partner.

     The maximum amount each student can transfer to you is $5,000 minus the current-year's amount that they claimed.

     How to claim this amount

     Enter, on line 58600, the total of all tuition and education amounts transferred to you from each student as shown on their forms T2202, TL11A or TL11C.

     The student must enter this amount on line 59200 of their Schedule NS(S11). They may choose to transfer an amount that is less than the available provincial amount.

     The student cannot transfer to you any unused tuition and education amounts carried forward from previous years.

     If you and the student were not residents of the same province or territory on December 31, 2023, special rules may apply. For more information, call the CRA at 1-800-959-8281.

   • Line 58689 – Medical expenses for self, spouse or common-law partner and your dependent children born in 2006 or later

     The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.

   • Line 58729 – Allowable amount of medical expenses for other dependants

     You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common-law partner, and your dependent children born in 2006 or later on line 58689.

     The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12-month period ending in 2023 and must be expenses that were not claimed for 2022.

3. Fill out Part C – Nova Scotia tax

   Complete this part to calculate your Nova Scotia tax.

   Expand all - part C
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   • Line 50 – Nova Scotia tax on split income

     If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of your Form T1206, Tax on Split Income, to calculate the Nova Scotia tax to enter on line 42800 of your return.

   • Line 57 – Nova Scotia additional tax for minimum tax purposes

     If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 57 of your Form NS428 to determine your Nova Scotia additional tax for minimum tax purposes.

   • Line 59 – Provincial foreign tax credit

     If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be able to claim a provincial foreign tax credit.

     How to claim this credit

     Complete Form T2036, Provincial or Territorial Foreign Tax Credit.

     Supporting documents

     If you are filing a paper return, attach your Form T2036.

   • Nova Scotia research and development tax credit recapture

     If you are a member of a partnership or a beneficiary of a trust that acquired property from a corporation in a non-arm's length transaction and, in 2023, converted the property to commercial use or disposed of it, you may have to include in your Nova Scotia tax payable all or part of the Nova Scotia research and development tax credit previously claimed by the corporation for the property.

     For more information on the Nova Scotia research and development tax credit recapture, including instructions on how to calculate and report this amount, call the CRA at 1-800-959-8281.

   • Nova Scotia low-income tax reduction

     You can claim the Nova Scotia low-income tax reduction if you were a resident of Nova Scotia on December 31, 2023, and any of the following conditions applied to you:

     • You were 19 years of age or older
     • You had a spouse or common-law partner
     • You were a parent

     If you had a spouse or common-law partner on December 31, 2023, you and your spouse or common-law partner need to decide who will claim the low-income tax reduction for your family.

     You cannot claim the tax reduction if, on December 31, 2023, you were confined to a prison or a similar institution for a total of more than six months during 2023.

     If you are preparing a return for a resident of Nova Scotia who died in 2023, the tax reduction can be claimed on their final return. If the deceased person had a spouse or common-law partner, the tax reduction can be claimed on either the deceased person's final return or their surviving spouse's or common-law partner's return.

   • Adjusted family income calculation for the Nova Scotia low-income tax reduction

     To calculate your adjusted family income, complete lines 61 to 66 of your Form NS428 using the information from your and your spouse's or common-law partner's returns.

   • Line 69 – Reduction for spouse or common-law partner

     Claim $300 if you had a spouse or common-law partner on December 31, 2023.

     You can claim this amount if your spouse or common-law partner died in 2023.

   • Line 70 – Reduction for an eligible dependant

     Claim $300 if you claimed an amount for an eligible dependant on line 58160 of your Form NS428.

     You cannot claim this amount if you have claimed an amount on line 69.

   • Line 72 – Reduction for dependent children born in 2005 or later

     Enter, on line 60999, the number of dependent children born in 2005 or later you are claiming.

     Claim $165 for each dependant.

     You cannot claim this reduction for a child you claimed on line 70 of your Form NS428.

     Only one person can claim the tax reduction for a child.

     Who is a dependent child?

     A dependent child is a child who, on December 31, 2023, met all of the following conditions:

     • They were 18 years of age or younger
     • They did not have a spouse or common-law partner
     • They were not a parent
     • They lived with you or were claimed as a dependant only by you (or your spouse or common-law partner)
   • Line 81 – Nova Scotia political contribution tax credit

     You can claim this credit if, in 2023, you contributed to a recognized Nova Scotia political party or candidate seeking election in the Nova Scotia House of Assembly.

     How to claim this credit

     Enter your total political contributions made in 2023 on line 62100 of your Form NS428. Then calculate and enter your credit, to a maximum of $750, on line 81 of your Form NS428.

     Supporting documents

     If you are filing a paper return, attach the official receipt (signed by an official agent of the candidate or political party) for each contribution.

   • Line 83 – Food bank tax credit for farmers

     You can claim this credit if you meet all of the following conditions:

     • You were a resident of Nova Scotia at the end of the year
     • You (or your spouse or common-law partner) were a farmer
     • You made a qualifying donation to an eligible food bank in the year
     • You claimed the qualifying donation on line 34000 of your federal Schedule 9, Donations and Gifts and on line 58969 of your Form NS428 as a charitable donation or gift for the year

     Qualifying donation

     A qualifying donation is a donation of one or more agricultural products produced in Nova Scotia and donated to an eligible food bank in Nova Scotia on or after January 1, 2023.

     Eligible food bank

     An eligible food bank is a registered charity under the Income Tax Act that distributes food to the public in Nova Scotia without charge and does so mainly to provide relief to the poor.

     The amount of qualifying donations can be split between you and your spouse or common-law partner; however, the total amount of qualifying donations that can be claimed by you and your spouse or common-law partner cannot be more than the total of the qualifying donations made in the tax year.

     You can carry forward any unused amounts for five years as long as you (or your spouse or common-law partner) earned farming income in Nova Scotia in the year the gift was made. No matter when you claim the donations, you can claim each donation only once.

     If you are preparing a return for a person who died in 2023, you can claim this credit on their final return.

     If you were bankrupt in 2023, claim your food bank tax credit for farmers on either the pre- or post-bankruptcy return you file for the tax year ending December 31, 2023, depending on when the qualifying donations were made. If qualifying donations are claimed on more than one return, the total amount of donations that can be claimed on all returns filed for the year cannot be more than the total qualifying donations made.

     How to claim this credit

     Enter, on line 62150 of your Form NS428, the amount of donations you have included on line 34000 of your federal Schedule 9 that are qualifying donations for the food bank tax credit for farmers. Then enter 25% of this amount on line 83 of your Form NS428.

   • Line 86 – Labour-sponsored venture-capital tax credit

     You can claim a credit equal to 20% of your investment in eligible shares acquired in 2023 (that you did not claim on your 2022 return) or in the first 60 days of 2024.

     If an RRSP for spouse or common-law partner became the first registered holder of the share, either the RRSP contributor or the annuitant may claim this credit for that share.

     How to claim this credit

     Enter on your Form NS428 the cost of your shares shown on your Form NSLSV, Nova Scotia Labour-Sponsored Venture-Capital Tax Credit, issued by the relevant labour-sponsored venture-capital corporation.

     On line 86 of your Form NS428, calculate and enter your credit to a maximum of $2,000.

     Supporting documents

     If you are filing a paper return, attach your Form NSLSV.

   • Line 88 – Equity tax credit

     You can claim this credit for eligible investments made in 2023 (that you did not claim on your 2022 return) or in the first 60 days of 2024.

     How to claim this credit

     Complete Form T1285, Nova Scotia Equity Tax Credit.

     Supporting documents

     If you are filing a paper return, attach your Form T1285 along with your NSETC-1 tax credit certificates.

   • Line 90 – Innovation equity tax credit

     You can claim this credit for eligible investments made in an approved corporation in 2023 (that you did not claim on your 2022 return) or in the first 60 days of 2024.

     How to claim this credit

     Complete Form T225, Nova Scotia Innovation Equity Tax Credit.

     Supporting documents

     If you are filing a paper return, attach your Form T225 along with your NSIETC-1 tax credit certificates.

   • Line 92 – Venture capital tax credit

     You can claim this credit for eligible investments made in a qualifying venture capital fund that you acquired in 2023 (that you did not claim on your 2022 return) or in the first 60 days of 2024.

     How to claim this credit

     Complete Form T224, Nova Scotia Venture Capital Tax Credit.

     Supporting documents

     If you are filing a paper return, attach your Form T224 along with your NSVCTC-1 tax credit certificates.

   • Line 94 – Age tax credit

     You can claim this credit if you meet all of the following conditions:

     • You were a resident of Nova Scotia on December 31, 2023
     • You were born in 1958 or earlier 
     • Your taxable income from line 26000 of your return was less than $24,000

     If you qualify for this credit, enter $1,000 on line 94 of your Form NS428.

     If you are preparing a return for a resident of Nova Scotia who died in 2023, you can claim this credit on their final return if they were 65 years of age or older on the day of death and their taxable income was less than $24,000.

Form NS479 – Nova Scotia Credits

The following form(s) may apply to your situation and may have additional eligibility criteria.

Download a copy of Nova Scotia tax information for 2023

The Nova Scotia tax information for 2023 is available in PDF.

For people with visual impairments, the following alternate formats are also available:

• E-text
• Large print pdf

While all Canada Revenue Agency web content is accessible, we also provide our forms and publications in alternate formats (digital audio, electronic text, Braille, and large print) to allow persons with disabilities to access the information they need.

Forms and publications

• Nova Scotia - 2023 Income tax package

Prior years

Previous-year information is also available.