Form NS479, Nova Scotia Credits
Form NS479, Nova Scotia Credits
Volunteer firefighters and ground search and rescue tax credit
You can claim this credit if you meet all the following conditions:
-
You were a resident of Nova Scotia on December 31, 2024
-
You were a volunteer firefighter or a ground search and rescue volunteer for at least six months during the period of January 1 to December 31, 2024
-
You did not receive salary, wages, or compensation other than reasonable reimbursement or allowance for your expenses
-
You participated in at least 20% of emergency calls, training sessions and meetings (for volunteer firefighters)
Note
If you were a volunteer firefighter, you must be listed as
a volunteer firefighter on the report filed by the fire chief
of the volunteer fire department.
How to claim this credit
If you qualify for this credit, enter $500 on line 1 of your Form NS479.
If you are preparing a return for a person who died in 2024, you can claim this credit on their final return if they were a resident of Nova Scotia on the day of death and met all of the conditions.
Children's sports and arts tax credit
You can claim fees paid in 2024 that you (or your spouse or common-law partner) paid to a person or partnership for the registration or membership of a qualifying child in an eligible program or a club, association, or similar organization, whether inside or outside of Nova Scotia.
The maximum amount that can be claimed for 2024 is $500 per child.
Eligible fees include costs associated with:
-
administration
-
instruction
-
certain uniforms
-
certain equipment
-
rental of required facilities
Eligible fees do not include costs associated with:
-
accommodation
-
food
-
travel
-
beverages
Note
Expenses that are already claimed as tax deductions or
credits by any other person are not eligible.
You cannot claim amounts paid to your spouse or common-law partner or to someone who is under 18.
A qualifying child must have been under the age of 19 on December 31, 2024.
To be eligible to claim this credit, you must have resided in Nova Scotia on December 31, 2024.
Note
You can claim this credit on the final return of a person
who died on December 31, 2024.
Eligible programs
To qualify for this amount, a program must be provided by the person or partnership, be supervised, and meet at least one of the following conditions:
-
It lasts at least six consecutive weeks, during which all or substantially all of the weekly activities include a significant amount of qualifying activities
-
It lasts at least five consecutive days, during which more than 50% of the daily activities include a significant amount of qualifying activities
-
It lasts at least eight consecutive weeks, is offered to children by a club, association, or similar organization, in circumstances where a participant may select from a variety of activities and more than 50% of the time or 50% of the activities offered include a significant amount of qualifying activities
The program must also meet one of the following conditions:
-
It contributes to the development of creative skills or expertise, acquire and apply knowledge, or improve dexterity or coordination, in an artistic or cultural discipline including:
-
literary arts
-
visual arts
-
performing arts
-
music
-
media
-
languages
-
customs
-
heritage
-
-
It provides a substantial focus on wilderness and the natural environment
-
It helps with the development and use of intellectual skills
-
It includes structured interaction among children where supervisors teach or help children to develop interpersonal skills
-
It requires significant physical activity (most of the activities must generally include a significant amount of physical activity contributing to cardiorespiratory endurance and muscular strength, muscular endurance, flexibility or balance)
Notes
For a child who is eligible for the disability amount, a
physical activity has to be recreational and result in
movement and an observable expenditure of energy.
For the purposes of this credit, physical activity includes horseback riding but does not include activities where a child rides on or in a motorized vehicle.
If you were bankrupt in 2024, you can claim the tax credit on your pre-, in-, and post-bankruptcy return for the tax year ending December 31, 2024, depending on when the qualifying expenses were made. If qualifying expenses are claimed on more than one return, the total amount of this credit that can be claimed on all returns filed for the year cannot be more than the maximum credit that could be claimed on a single return.
Reimbursement of an eligible expense
You have to reduce the total expenses by any non taxable reimbursements, allowances, or any other form of assistance that you (or your spouse or common-law partner) received or will receive.
Claim made by more than one person
If you and another person support the same child, you can split the claim for that child. The total amount of your claim and the other person's claim cannot be more than the $500 maximum amount allowed for that child.
If more than one individual is entitled to claim the amount in respect of the same child, and you cannot agree who will claim the amount, none of you can make this claim.
|
|
|