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, 2019, 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, 2019, 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, 2019, you were confined to a prison or a similar institution for a total of more than six months during 2019.

If you are preparing a return for a resident of Nova Scotia who died in 2019, 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 the return of the spouse or common-law partner.

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

To calculate your adjusted family income, complete columns 1 and 2 (lines 52 to 56) of Form NS428 using the information from your and your spouse's or common-law partner's returns.

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