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:
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You were 19 years of age or older.
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You had a spouse or common-law partner.
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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.
Note
Enter your marital status and your spouse's or common-law partner's
information (including their net income, even if it is zero) in the
"Identification and other information" section on page 1 of your
return.
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