Line 5823 - 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:
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The child was less than six years of age and living with you on the first day of the month.
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No one else claimed the amount for young children for the child for the month you are claiming.
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The child has not been claimed by you or anyone else as an eligible dependant on line 5816.
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No one has received a special allowance under the Children's Special Allowances Act for the child for the month 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 "Details of amount for young children" chart in Part C of Form NS428.
Provide 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 beside box 6372 on page 1 of Form NS428. Claim $100 for each eligible month, and enter the total amount on line 5823. The maximum amount you can claim for 2018 is $1,200 for each dependent child.
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