General information
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. Benefits are combined with the Canada child benefit into a single monthly payment.
You do not need to apply separately to receive payments under the NSCB program. We will use the information from your Canada child benefits application to determine your eligibility for the NSCB.
For more information on payment amounts, see Booklet T4114, Canada Child Benefits.
File your return - To ensure timely delivery of your payments, you (and your spouse or common-law partner) need to file your 2016 income tax and benefit return(s) by April 30, 2017. The information you give on your return(s) will determine your NSCB amount starting in July 2017.
This benefit is fully funded by the Province of Nova Scotia. For more information, call the Canada Revenue Agency (CRA) at 1-800-387-1193.
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 amount is combined with the federal GST/HST credit. For more information including payment amounts, go to cra-arc.gc.ca/bnfts/rltd_prgrms/ns-eng.html.
You do not need to apply for the GST/HST credit, including the NSALTC. When you file your income tax and benefit return, the CRA will determine your eligibility and tell you if you are entitled to receive the credit.
File your return - To ensure the timely delivery of your payments, you (and your spouse or common-law partner) need to file your 2016 income tax and benefit return(s) by April 30, 2017. The information you give on your return(s) will determine your NSALTC amount starting in July 2017.
This credit is fully funded by the Province of Nova Scotia.
For more information, call the CRA at 1-800-387-1193.
For more information
If you have questions about Nova Scotia tax and credits, visit the CRA website at cra.gc.ca or call the CRA at 1-800-959-8281.
To get forms, go to cra.gc.ca/forms.
If you have specific questions about the equity tax credit, the labour-sponsored venture capital tax credit, or the volunteer firefighters and ground search and rescue tax credit, contact:
Department of Finance and Treasury Board
Government of Nova Scotia
P.O. Box 187
Halifax NS B3J 2N3
You can also go to gov.ns.ca/finance/en/home/taxation on the Nova Scotia Department of Finance and Treasury Board website.
If you have questions about the Nova Scotia political contribution tax credit, contact:
Office of the Chief Electoral Officer
Government of Nova Scoti
P.O. Box 2246
Halifax NS B3J 3C8
Completing your Nova Scotia form
All the information you need to complete Form NS428, Nova Scotia tax and credits, is included on the following pages. You will find two copies of Form NS428 in this book.
Complete one copy of the form and attach it to your tax return.
The terms spouse and common-law partner are defined in the General Income Tax and Benefit Guide.
The term end of the year means December 31, 2016, the date you left Canada if you emigrated in 2016, or the date of death for a person who died in 2016.
Tax Tip
You should calculate your federal tax first since many rules for
calculating Nova Scotia tax are based on the federal Income Tax
Act.
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