,9=m,n = ,resid5ts ( ,nova     #a
                ,scotia
    
          ,:at's new = #bjaa8
    
  ,! basic p]sonal am.t has 9cr1s$
64#h1dha4 ,9 a4i;n1 _m o!r non-refunda#
tax cr$its h al 9cr1s$4
  ,! 4#aj1jjj limit =! all[a# am.t (
m$ical exp5ses = o!r dep5dants has be5
elim9at$4
  ,^! m1sures may reduce ! am.t ( ,nova
,scotia tax t y pay4
  ,=m ,,ns#dbh1 ,nova ,scotia ,tax &
,cr$its1 reflects ^! *anges4

              ,g5]al 9=m,n
    
        ,nova ,scotia ,* ,b5efit
    
  ,! ,nova ,scotia ,* ,b5efit 7,,nscb7
is a non-taxa# mon?ly pay;t 6help l[- &
mode/-9come families )! co/ ( rais+ *n
"u #ah ye>s ( age4 ,b5efits >e -b9$ )!
                                      #a
           ,9=m,n = resid5ts         a#a
,canada ,* ,tax ,b5efit 96"o mon?ly
pay;t4
  ,y d n h 6apply sep>ately 6rcv pay;ts
"u ! ,,nscb program4 ,we w use ! 9=m,n f
yr ,canada ,* ,b5efits applic,n 6det]m9e
yr eligibil;y =! ,,nscb4
  ,= m 9=m,n on pay;t am.ts1 see
,booklet ,t#daad1 ,canada ,* ,b5efits4
  ,file yr tax return--,y 7& yr sp\se or
-mon-law "pn]7 %d file yr #bjaa tax
return7s7 z soon z possi#4 ,! 9=m,n y
give on yr return7s7 w det]m9e yr ,,nscb
am.t />t+ 9 ,july #bjab4
  ,? b5efit is fully fund$ 0! ,prov9ce (
,nova ,scotia4 ,= m 9=m,n1 call !
,canada ,rev5ue ,ag5cy 7,,cra7 at
#a-hjj-chg-aaic4

      ,nova ,scotia ,af=da# ,liv+
              ,tax ,cr$it
    
  ,! ,nova ,scotia ,af=da# ,liv+ ,tax
,cr$it 7,,nsaltc7 is a non-taxa# qu>t]ly
pay;t 6make life m af=da# = l[- &     #b
           ,9=m,n = resid5ts         b#a
mode/-9come 9dividuals & families4 ,= m
9=m,n on pay;t am.ts1 see ,booklet
,,rc#dbaj1 ,,gst/,,hst ,cr$it4
  ,6get ? cr$it1 y 7or yr sp\se or -mon-
law "pn]7 %d apply =! ,,gst/,,hst cr$it
on page #a ( yr 7or yr sp\se's or -mon-
law "pn]'s7 tax return4 ,? cr$it w 2
-b9$ )! f$]al ,,gst/,,hst cr$it4
  ,file yr tax return--,y 7& yr sp\se or
-mon-law "pn]7 %d file yr #bjaa tax
return7s7 z soon z possi#4 ,! 9=m,n y
give on yr return7s7 w det]m9e yr
,,nsaltc am.t />t+ 9 ,july #bjab4
  ,? cr$it is fully fund$ 0! ,prov9ce (
,nova ,scotia4 ,= m 9=m,n1 call ! ,,cra
at #a-hjj-iei-aiec4

               ,= m 9=m,n
    
  ,if y h "qs ab ..,nova ,scotia tax &
.cr$its1 visit ! ,,cra ,web site at
_+www.cra.gc.ca_: or call ! ,,cra at
#a-hjj-iei-hbha4
                                      #c
           ,9=m,n = resid5ts         c#a
  ,6get =ms1 g 6_+www.cra.gc.ca/forms_:
or call #a-hjj-iei-bbba4
  ,if y h specific "qs ab ! ,equ;y tax
cr$it1 ,lab\r-sponsor$ v5ture capital
tax cr$it1 ,graduate ret5;n rebate1 &!
,volunte] firefi<t]s & gr.d se>* &
rescue tax cr$it1 3tact3

  ,de"p;t ( ,f9.e
  ,gov]n;t ( ,nova ,scotia
  ,p4,o4 ,box #ahg
  ,halifax ,,ns ,b#c;,j #b;,n#c
  
  ,y c al g 6_+www.gov.ns.ca/finance/_&
en/home/taxation_: on ! ,nova ,scotia
,de"p;t ( ,f9.e ,web site4
  ,if y h specific "qs ab ! eligibil;y
(a sport or recre,nal activ;y =! ..,nova
,scotia sport & recre,nal exp5ses = *n
tax .cr$it1 call ! ,nova ,scotia ,de"p;t
( ,h1l? ,promo;n & ,protec;n at
#a-hff-bca-chhb4

                                      #d
           ,9=m,n = resid5ts         d#a
  ,if y h "qs ab ! ..,nova ,scotia
political 3tribu;n tax .cr$it1 3tact3

  ,(fice (! ,*ief ,electoral ,(fic]
  ,gov]n;t ( ,nova ,scotia
  ,p4,o4 ,box #bbdf
  ,halifax ,,ns ,b#c;,j #c;,c#h
--------------------------------------#b
      ,-plet+ yr ,nova ,scotia =m
    
  ,all ! 9=m,n y ne$ 6calculate yr ,nova
,scotia tax & cr$its is 9clud$ on !
foll[+ pages4
  ,y w f9d two copies ( ,=m ,,ns#dbh1
,nova ,scotia ,tax & ,cr$its1 9 ? book4
,atta* a -plet$ copy ( ,=m ,,ns#dbh 6yr
return4
  ,! foll[+ 9=m,n w help y -plete ,=m
,,ns#dbh4
  ,! t]ms .sp\se & .-mon-law ."pn] >e
def9$ 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4
  ,! t]m ..5d (! .ye> m1ns ,decemb] #ca1
#bjaa1 ! date y left ,canada if y     #e
           ,9=m,n = resid5ts         a#b
emigrat$ 9 #bjaa1 or ! date ( d1? =a
p]son :o di$ 9 #bjaa4

,tax ,tip
  ,a numb] ( ,nova ,scotia tax m1sures
  >e 4t9ct f correspond+ f$]al m1sures4
  ,h["e1 _m rules = calculat+ ,nova
  ,scotia tax >e / bas$ on ! f$]al
  ,9come ,tax ,act4 ,z a result1 y may
  f9d x easi] 6calculate yr f$]al tax
  f/4 ,yr total taxes paya# w 2 ! same1
  no matt] : tax y calculate f/4

      ,=m ,,ns#dbh1 ,nova ,scotia
             ,tax & ,cr$its
    
  ,-plete ,=m ,,ns#dbh if y 7 a resid5t
( ,nova ,scotia at ! 5d (! ye>4
  ,if y _h 9come f a busi;s )a p]man5t
e/abli%;t \tside ,nova ,scotia1 -plete
,=m ,t#bbjc1 ,prov9cial & ,t]ritorial
,taxes = #bjaa--,multiple ,jurisdic;ns1
.9/1d .( -plet+ ,=m ,,ns#dbh4
                                      #f
           ,9=m,n = resid5ts         b#b
  ,y al h 6-plete ,=m ,,ns#dbh if y 7 a
non-resid5t ( ,canada 9 #bjaa & y e>n$
9come f employ;t 9 ,nova ,scotia or rcvd
9come f a busi;s )a p]man5t e/abli%;t
only 9 ,nova ,scotia4

      ,/ep #a--,nova ,scotia non-
          refunda# tax cr$its
    
  ,! eligibil;y crit]ia & rules = claim+
! ,nova ,scotia non-refunda# tax cr$its
>e ! same z =! f$]al non-refunda# tax
cr$its4 ,h["e1 ..! value & calcul,n (
mo/ ,nova ,scotia non-refunda# tax
cr$its >e di6]5t f ! correspond+ f$]al
.cr$its4
  ,6calculate "s (! non-refunda# tax
cr$its1 use ! ,prov9cial ,"w%eet 9 ?
book4

     ,newcom]s 6,canada & emigrants
    
  ,if y prorat$ any (! am.ts y claim$ on
l9es #cjj 6#cjf1 #cae1 #caf1 #cah1    #g
           ,9=m,n = resid5ts         c#b
#cbd1 & #cbf ( yr f$]al ,s*$ule #a1 y h
6prorate ! correspond+ prov9cial am.ts
on l9es #ehjd 6#ehbj1 #ehdj1 #ehdd1
#ehdh1 #ehfj1 & #ehfd4

       ,l9e #ehjd--,basic p]sonal
                  am.t
    
  ,claim 4#h1dha4

         ,l9e #ehjh--,age am.t
    
  ,y c claim ? am.t if y 7 #fe ye>s (
age or old] on ,decemb] #ca1 #bjaa1 & yr
net 9come 7l9e #bcf ( yr return7 is less
?an 4#eh1dce4
  ,if yr net 9come is3
    --4#cj1hbh or less1 5t] 4#d1ada on
      l9e #ehjh2 or
    --m ?an 4#cj1hbh b less ?an
      4#eh1dce1 -plete ! calcul,n = l9e
      #ehjh on ! ,prov9cial ,"w%eet 9 ?
      book4
                                      #h
           ,9=m,n = resid5ts         d#b
,tax ,tip
  ,y may 2 a# 6transf] all or "p ( yr
  age am.t 6yr sp\se or -mon-law "pn] or
  6claim all or "p ( 8 or h] age am.t4
  ,= m 9=m,n1 see l9e #ehfd4

     ,l9e #ehab--,sp\se or -mon-law
               "pn] am.t
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjc ( f$]al
,s*$ule #a & yr sp\se's or -mon-law
"pn]'s net 9come 7l9e #bcf ( 8 or h]
return1 or ! am.t t x wd 2 if he or %e
fil$ a return7 is less ?an 4#g1iba4
  ,-plete ! calcul,n on ,=m ,,ns#dbh1 &
5t] ! am.t on l9e #ehab4

,note
  ,5t] yr m>ital /atus &! 9=m,n ab yr
  sp\se or -mon-law "pn] 79clud+ 8 or h]
  net 9come1 ev5 if x is z]o7 9 !
  8,id5tific,n0 >ea on page #a ( yr
  return4                             #i
         ,l9e #ehaf--,am.t = an      e#b
            eligi# dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cje ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#g1iba4
  ,-plete ! calcul,n on ,=m ,,ns#dbh1 &
5t] ! am.t on l9e #ehaf4
--------------------------------------#c
,note
  ,if y 7 a s+le p>5t on ,decemb] #ca1
  #bjaa1 & y *oose 69clude all ,univ]sal
  ,* ,c>e ,b5efit am.ts y rcvd 9 #bjaa 9
  ! 9come ( yr dep5dant1 9clude ? am.t 9
  ! calcul,n ( 8 or h] net 9come4

  ,if y h n alr -plet$ f$]al ,s*$ule #e1
-plete & atta* x 6yr return4



                                     #aj
       ,l9e #ehbj--,am.t = 9firm     a#c
       dep5dants age #ah or old]
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cjf ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#h1dha4
  ,-plete ! calcul,n = l9e #ehbj on !
,prov9cial ,"w%eet 9 ? book4

       ,l9e #ehbc--,am.t = "y *n
    
  ,y c claim ? am.t if y 7 a resid5t (
,nova ,scotia at ! 5d (! ye> & y _h a
dep5d5t * :o 0 less ?an six ye>s ( age4
  ,y c claim 4#ajj p] mon? = ea* *1 if
.all (! foll[+ 3di;ns >e met3
    --! * 0 less ?an six ye>s ( age &
      liv+ ) y on ! f/ "d (! mon?2
    --no "o else claim$ ! am.t = "y *n
      =! * =! mon? y >e claim+2
    
                                     #aa
           ,9=m,n = resid5ts         b#c
    --! * has n be5 claim$ 0y or any"o
      else z an eligi# dep5dant on l9e
      #ehaf2 &
    --no "o has rcvd a special all[.e "u
      ! ,*n's ,special ,all[.es ,act =!
      * =! mon? y >e claim+4
  ,if y _h a sp\se or -mon-law "pn] at !
5d (! ye>1 only ! p]son )! .l[] .net
.9come 79clud+ z]o 9come7 c claim ?
am.t4
  ,if y & yr sp\se or -mon-law "pn] h
.equal .net .9comes1 y h 6decide : ."o (
y w claim ? am.t4
  ,-plete ! 8,details ( am.t = "y *n0
*>t 9 ,/ep #c ( ,=m ,,ns#dbh4 ,x is
important t y provide ! details = ea* *
y >e claim+1 9clud+ ! numb] ( mon?s y >e
claim+ = t *4
  ,5t] ! .total numb] ( mon?s y >e
claim+ = .all *n 2s .box .#fcgb ( ,=m
,,ns#dbh4
  ,claim 4#ajj = ea* mon?1 & 5t] ! total
am.t on l9e #ehbc4 ,! maximum am.t y c
                                     #ab
           ,9=m,n = resid5ts         c#c
claim = #bjaa is 4#a1bjj = ea* dep5d5t
*4

       ,l9e #ehbd--,,cpp or ,,qpp
         3tribu;ns "? employ;t
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cjh ( yr f$]al ,s*$ule #a4

       ,l9e #ehbh--,,cpp or ,,qpp
      3tribu;ns on self-employ;t &
               o!r e>n+s
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#caj ( yr f$]al ,s*$ule #a4

     ,l9e #ehcb--,employ;t ,9sur.e
          premiums "? employ;t
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cab ( yr f$]al ,s*$ule #a4


                                     #ac
         ,l9e #ehbi--,employ;t       d#c
       ,9sur.e premiums on self-
      employ;t & o!r eligi# e>n+s
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cag ( yr f$]al ,s*$ule #a4

      ,l9e #ehcf--,p5.n 9come am.t
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #cad ( f$]al
,s*$ule #a4
  ,! am.t y c claim on l9e #ehcf is !
am.t on l9e #cad ( yr f$]al ,s*$ule #a
or 4#a1agc1 :i*"e is .less4

,note
  ,only resid5ts ( ,nova ,scotia >e
  eligi# = ? am.t4 ,if y >e n a resid5t
  ( ,nova ,scotia1 y _c claim ? non-
  refunda# tax cr$it 9 calculat+ yr
  ,nova ,scotia tax ev5 ?\< y may h rcvd
  9come f a s\rce 9side ,nova ,scotia 9
  #bjaa4
                                     #ad
       ,l9e #ehdj--,c>egiv] am.t     e#c
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cae ( f$]al
,s*$ule #a & yr dep5dant's net 9come
7l9e #bcf ( 8 or h] return1 or ! am.t t
x wd 2 if he or %e fil$ a return7 is
less ?an 4#ah1ege4
  ,-plete ! calcul,n = l9e #ehdj on !
,prov9cial ,"w%eet 9 ? book4

      ,l9e #ehdd--,4abil;y am.t 7=
                 self7
    
  ,y c claim ? am.t if y met ! rules =
claim+ ! am.t on l9e #caf ( f$]al
,s*$ule #a4
    --,if y 7 ..#ah ye>s ( age or .old]
      at ! 5d (! ye>1 5t] 4#e1jce on l9e
      #ehdd4
    --,if y 7 .."u #ah ye>s ( .age at !
      5d (! ye>1 y may 2 eligi# 6claim a
      supple;t up 6a maximum ( 4#c1ddi 9
      a4i;n 6! 4abil;y am.t ( 4#e1jce4
      ,-plete ! calcul,n = l9e       #ae
           ,9=m,n = resid5ts         f#c
      #ehdd on ! ,prov9cial ,"w%eet 9 ?
      book4
    
       ,l9e #ehdh--,4abil;y am.t
         transf]r$ f a dep5dant
    
  ,y c claim ? am.t if ! rules >e met =
claim+ ! am.t on l9e #cah ( f$]al
,s*$ule #a4 ,-plete ! calcul,n = l9e
#ehdh on ! ,prov9cial ,"w%eet 9 ? book4
--------------------------------------#d
     ,l9e #ehdi--,sport & recre,nal
              exp5ses = *n
    
  ,! eligi# exp5ses y c claim >e ! am.ts
y or yr sp\se or -mon-law "pn] pd 9
#bjaa =! regi/r,n ( an eligi# * 9 a
designat$ sport or recre,nal activ;y4

          ,:o is an eligi# *8
    
  ,an eligi# * is "o :o is "u #ah ye>s (
age at ! 5d (! ye>1 &3
                                     #af
           ,9=m,n = resid5ts         a#d
    --yr * 0blood1 m>riage1 -mon-law
      "pn]%ip1 or adop;n2
    --dep5d5t on y = support & "u yr
      cu/ody & 3trol2 or
    --a sp\se or -mon-law "pn] ( yr *4
    
               ,h[ 6claim
    
  ,y c claim sport & recre,nal exp5ses
up 6a maximum ( 4#ejj p] *4
  ,! two p>5ts c split ! cr$it am.t z
l;g z ! -b9$ total claim is n m ?an !
eligi# am.t 2f ! split4
  ,5t] on l9e #ehdi ! total am.t y >e
claim+ = all eligi# *n4
  ,= m 9=m,n on designat$ sports &
recre,nal activities1 3tact ! ,nova
,scotia ,de"p;t ( ,h1l? ,promo;n &
,protec;n 7r1d 8,= m 9=m,n0 on page #a74
  ,support+ docu;ts--,if y >e fil+
electronic,y or fil+ a pap] return1 d n
s5d any docu;ts4 ,keep all yr docu;ts 9
case we ask 6see !m at a lat] date4
                                     #ag
      ,l9e #eheb--,9t]e/ pd on yr    b#d
              /ud5t loans
    
  ,5t] on ? l9e ! am.t y claim$ on l9e
#cai ( yr f$]al ,s*$ule #a4

     ,l9e #ehef--,yr tui;n & $uc,n
                 am.ts
    
  ,-plete ,s*$ule ,,ns7,s#aa71
,prov9cial ,tui;n & ,$uc,n ,am.ts4
  ,support+ docu;ts--,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4 ,if y >e
fil+ a ..pap] return1 atta* yr -plet$
,s*$ule .,,ns7,s#aa71 b d n s5d yr o!r
docu;ts4 ,keep all yr docu;ts 9 case we
ask 6see !m at a lat] date4

     ,transf]r+ & c>ry+ =w>d am.ts
    
  ,y may n ne$ all ( yr #bjaa tui;n &
$uc,n am.ts 6reduce yr prov9cial 9come
tax 6z]o4 ,9 ? case1 y c .transf] all or
"s (! unus$ "p 6."o p]son1 ei 6yr    #ah
           ,9=m,n = resid5ts         c#d
sp\se or -mon-law "pn] 7:o wd claim x on
l9e #ehfd7 or 6yr or yr sp\se's or -mon-
law "pn]'s p>5t or gr&p>5t 7:o wd claim
x on l9e #ehfj74
  ,y c only transf] an am.t 6yr p>5t or
gr&p>5t1 or yr sp\se's or -mon-law
"pn]'s p>5t or gr&p>5t1 if yr sp\se or
-mon-law "pn] does n claim an am.t = y
on l9e #ehab or #ehfd4
  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,ns7,s#aa7
6calculate ! prov9cial am.t availa#
6transf]1 z well z ,=m ,t#bbjb1 ,$uc,n &
,textbook ,am.ts ,c]tificate1
,t#bbjb;,a1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate1 ,,tl#aa;,a1 ,tui;n1
,$uc,n1 & ,textbook ,am.ts ,c]tificate--
,univ]s;y ,\tside ,canada1 ,,tl#aa;,b1
,tui;n1 ,$uc,n1 & ,textbook ,am.ts
,c]tificate--,fly+ ,s*ool or ,club1 or
,,tl#aa;,c1 ,tui;n1 ,$uc,n1 & ,textbook
,am.ts ,c]tificate--,commut] 6! ,unit$
,/ates1 6designate :o c claim !
transf]r$ am.t & 6specify ! am.t ?   #ai
           ,9=m,n = resid5ts         d#d
p]son c claim4 ,? am.t may 2 di6]5t f !
am.t calculat$ =! same p]son on yr f$]al
,s*$ule #aa4 ,5t] ! prov9cial am.t y >e
transf]r+ on l9e #bj ( yr ,s*$ule
,,ns7,s#aa74

,tax ,tip
  ,if y >e transf]r+ an am.t 6a
  designat$ 9dividual1 only transf] !
  am.t ? p]son c use4 ,t way1 y c c>ry
  =w>d z m* z possi# 6use 9 a future
  ye>4

  ,-plete ! 8,transf]/,c>ry=w>d ( unus$
am.t0 sec;n ( ,s*$ule ,,ns7,s#aa7
6calculate ! am.t y c .c>ry .=w>d 6a
future ye>4 ,? am.t corresponds 6! "p (
yr tui;n & $uc,n am.ts y d n ne$ 6use 7&
d n transf]7 =! ye>4




                                     #bj
       ,l9e #ehfj--,tui;n & $uc,n    e#d
         am.ts transf]r$ f a *
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ an am.t on l9e #cbd ( f$]al
,s*$ule #a4
  ,5t] on l9e #ehfj ! total ( all
prov9cial am.ts t ea* /ud5t has
transf]r$ 6y z %[n on 8 or h] ,=m
,t#bbjb1 ,t#bbjb;,a1 ,,tl#aa;,a1
,,tl#aa;,b1 or ,,tl#aa;,c4

,notes
  ,! /ud5t ..m/ h 5t]$ ? am.t on l9e
  .#bj ( 8 or h] ,s*$ule ,,ns7,s#aa74
  ,he or %e may h *os5 6transf] an am.t
  t is less ?an ! availa# prov9cial
  am.t4 ,! /ud5t _c transf] 6y any unus$
  tui;n & $uc,n am.ts c>ri$ =w>d f a
  previ\s ye>4

  ,if y &! /ud5t 7 resid5ts ( di6]5t
  prov9ces or t]ritories on ,decemb]
  #ca1 #bjaa1 special rules may apply4
  ,call ! ,canada ,rev5ue ,ag5cy     #ba
           ,9=m,n = resid5ts         f#d
  6det]m9e ! am.t y c claim on l9e
  #ehfj4

  ,o!r rules may apply if ! /ud5t has a
  sp\se or a -mon-law "pn]4 ,see l9e
  #cbd 9 ! ,g5]al ,9come ,tax & ,b5efit
  ,guide4

  ,support+ docu;ts--,if y >e fil+
electronic,y or fil+ a pap] return1 d n
s5d any docu;ts4 ,keep all yr docu;ts 9
case we ask 6see !m at a lat] date4 ,!
./ud5t m/ atta* ,s*$ule ,,ns7,s#aa7 6his
or h] .pap] .return4
--------------------------------------#e
     ,l9e #ehfd--,am.ts transf]r$ f
       yr sp\se or -mon-law "pn]
    
  ,y c claim ^! am.ts if ! rules >e met
= claim+ ! am.t on l9e #cbf ( f$]al
,s*$ule #a4
  ,-plete ,s*$ule ,,ns7,s#b71 ,prov9cial
,am.ts ,transf]r$ ,f ,yr ,sp\se or
                                     #bb
           ,9=m,n = resid5ts         a#e
,-mon-,law ,"pn]1 & atta* a copy 6yr
return4

     ,l9e #ehfh--,m$ical exp5ses =
     self1 sp\se or -mon-law "pn]1
      & yr dep5d5t *n born 9 #aiid
                or lat]
    
  ,! m$ical exp5ses y c claim on l9e
#ehfh >e ! same z ^? y c claim on l9e
#ccj ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4
,yr total exp5ses h 6be m ?an ei .#c@3p
( yr net 9come 7l9e #bcf ( yr return7 or
.4#a1fcg1 :i*"e is .less4

,note
  ,if ! total m$ical exp5ses claim$ >e m
  ?an 4#a1fcg b less ?an 4#b1jeb1 x is
  important t y 5t] ! am.t on l9e #ehfh
  .& on l9e #ccj ( yr f$]al ,s*$ule #a4

                                     #bc
       ,l9e #ehgb--,all[a# am.t (    b#e
     m$ical exp5ses = o!r dep5dants
    
  ,9 a4i;n 6! m$ical exp5ses claim$ on
l9e #ehfh1 y c claim m$ical exp5ses =
o!r dep5dants4
  ,! m$ical exp5ses y c claim on l9e
#ehgb >e ! same z ^? y c claim on l9e
#cca ( yr f$]al ,s*$ule #a4 ,!y h 6cov]
! .same .#ab-mon? .p]iod 5d+ 9 #bjaa1 &
no "o has claim$ !m on a #bjaj return4
  ,! total exp5ses = ea* dep5dant h 6be
m ?an ei .#c@3p ( t dep5dant's net 9come
7l9e #bcf ( 8 or h] return7 or .4#a1fcg1
:i*"e is .less4
  ,-plete ! calcul,n = l9e #ehgb on !
,prov9cial ,"w%eet 9 ? book4

      ,l9e #ehif--,don,ns & gifts
    
  ,5t] ! am.ts f l9es #cde & #cdg ( yr
f$]al ,s*$ule #i & multiply !m 0! rates
at l9es #bh & #bi ( ,=m ,,ns#dbh4

                                     #bd
       ,/ep #b--,nova ,scotia tax    c#e
             on taxa# 9come
    
  ,5t] on l9e #cb yr taxa# 9come f l9e
#bfj ( yr return4 ,-plete ! appropriate
column dep5d+ on ! am.t 5t]$4

       ,/ep #c--,nova ,scotia tax
    
     ,l9e #da--,nova ,scotia tax on
              split 9come
    
  ,if y h 6pay f$]al tax on split 9come
on l9e #dbd ( yr f$]al ,s*$ule #a1
-plete ,"p #b ( ,=m ,t#abjf1 ,tax on
,split ,9come1 6calculate ! prov9cial
tax t applies 6? 9come4
  ,=m ,t#abjf al 3ta9s a special rule t
applies 6! am.t y 5t] on l9e #dbh ( yr
return4 ,y c f9d 9=m,n on tax on split
9come 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4


                                     #be
        ,l9e #di--,nova ,scotia      d#e
        a4i;nal tax = m9imum tax
                purposes
    
  ,if y h 6pay f$]al m9imum tax z
calculat$ on ,=m ,t#fia1 ,alt]native
,m9imum ,tax1 y w al h 6det]m9e yr ,nova
,scotia a4i;nal tax = m9imum tax
purposes4
  ,6d ?1 -plete ! calcul,n on l9e #di (
,=m ,,ns#dbh4 ,y c f9d 9=m,n ab m9imum
tax 9 ! ,g5]al ,9come ,tax & ,b5efit
,guide4

     ,l9e #ea--,prov9cial =eign tax
                 cr$it
    
  ,if yr f$]al =eign tax cr$it on non-
busi;s 9come is less ?an ! relat$ tax y
pd 6a =eign c.try1 y may 2 eligi# 6claim
a prov9cial =eign tax cr$it4
  ,6claim ! cr$it1 get ,=m ,t#bjcf1
,prov9cial or ,t]ritorial ,=eign ,tax
,cr$it1 f ! ,,cra's ,web site or 03tact+
u 7see 8,= m 9=m,n0 on page #a74     #bf
           ,9=m,n = resid5ts         e#e
  ,5t]1 on l9e #ea ( ,=m ,,ns#dbh1 ! tax
cr$it calculat$ on l9e #e ( ,=m ,t#bjcf4
  ,support+ docu;ts--,atta* ,=m ,t#bjcf
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4

         ,nova ,scotia rese>* &
     develop;t tax cr$it recapture
    
  ,if a "pn]%ip ( : y >e a memb]1 or a
tru/ ( : y >e a b5efici>y1 acquir$
prop]ty f a corpor,n 9 a non->m's l5g?
transac;n &1 9 #bjaa1 3v]t$ ! prop]ty
6-m]cial use or 4pos$ ( x1 y may h
69clude 9 yr ,nova ,scotia tax paya# all
or "p (! ,nova ,scotia rese>* &
develop;t tax cr$it previ\sly claim$ 0!
corpor,n =! prop]ty4
  ,= m 9=m,n on ! ,nova ,scotia rese>* &
develop;t tax cr$it recapture1 9clud+
9/ruc;ns on h[ 6calculate & report ?
am.t1 3tact u 7see 8,= m 9=m,n0 on page
#a74                                 #bg
       ,nova ,scotia l[-9come tax     #f
                reduc;n
    
  ,y .c claim ? tax reduc;n if y 7 a
resid5t ( ,nova ,scotia on ,decemb] #ca1
#bjaa1 & .any (! foll[+ 3di;ns appli$
6y3
    --y 7 #ai ye>s ( age or old]2
    --y _h a sp\se or -mon-law "pn]2 or
    --y 7 a p>5t4
  ,if y _h a sp\se or -mon-law "pn] on
,decemb] #ca1 #bjaa1 y & yr sp\se or
-mon-law "pn] m/ decide :o w claim ? l[-
9come tax reduc;n4 ,only "o ( y c make ?
claim = yr family4
  ,y ._c claim ! tax reduc;n if1 on
,decemb] #ca1 #bjaa1 y 7 3f9$ 6a prison
or a simil> 9/itu;n & _h be5 "! =a total
( m ?an six mon?s dur+ #bjaa4
  ,if y >e prep>+ a return =a resid5t (
,nova ,scotia :o di$ 9 #bjaa1 ! tax
reduc;n c 2 claim$ on ! dec1s$ p]son's
f9al return4 ,if ! dec1s$ p]son _h a
sp\se or -mon-law "pn]1 ! tax reduc;n c
2 claim$ on ei ! dec1s$ p]son's      #bh
           ,9=m,n = resid5ts         a#f
f9al return or ! return (! sp\se or
-mon-law "pn]4

          ,adju/$ family 9come
    
  ,:5 y calculate yr .adju/$ .family
.9come 7l9es #ec 6#eh ( ,=m ,,ns#dbh71
-plete columns #a & #b us+ ! 9=m,n f yr
& yr sp\se's or -mon-law "pn]'s returns
=! ye>4

,note
  ,5t] yr m>ital /atus &! 9=m,n ab yr
  sp\se or -mon-law "pn] 79clud+ 8 or h]
  net 9come1 ev5 if x is z]o7 9 !
  8,id5tific,n0 >ea on page #a ( yr
  return4

        ,l9e #fj--,basic reduc;n
    
  ,claim 4#cjj = yrf4


                                     #bi
       ,l9e #fa--,reduc;n = sp\se    b#f
            or -mon-law "pn]
    
  ,claim 4#cjj if y _h a sp\se or -mon-
law "pn] on ,decemb] #ca1 #bjaa4 ,if yr
sp\se or -mon-law "pn] di$ 9 #bjaa1 y .c
claim ? am.t4

     ,l9e #fb--,reduc;n = an eligi#
                dep5dant
    
  ,claim 4#cjj if y claim$ an am.t on
l9e #ehaf ( ,=m ,,ns#dbh4 ,y ._c claim ?
am.t if y h claim$ an am.t on l9e #fa4

      ,l9e #fc--,reduc;n = dep5d5t
        *n born 9 #aiic or lat]
    
  ,5t] 2s .box .#fjii ! numb] ( dep5d5t
*n y h :o 7 born 9 #aiic or lat]4
  ,d n 9clude a * = :om y claim$ !
reduc;n = an eligi# dep5dant on l9e #fb
( ,=m ,,ns#dbh4
  ,claim 4#afe = .ea* ( ^! dep5dants4
                                     #cj
           ,9=m,n = resid5ts         c#f
  ,only "o p]son c claim ! tax reduc;n
=a *4

          ,:o is a dep5d5t *8
    
  ,a dep5d5t * is "o :o1 on ,decemb]
#ca1 #bjaa1 met .all (! foll[+ 3di;ns3
    --was #ah ye>s ( age or "y]2
    --did n h a sp\se or -mon-law "pn]2
    --was n a p>5t2 &
    --ei liv$ ) y1 or 0 claim$ z a
      dep5dant only 0y or yr sp\se or
      -mon-law "pn]4
    
        ,l9e #gb--,nova ,scotia
      political 3tribu;n tax cr$it
    
  ,y c claim a cr$it equal 6#ge@3p (!
3tribu;ns y made 9 #bjaa 6recogniz$
,nova ,scotia political "pies or
6c&idates seek+ elec;n 9 ! ,nova ,scotia
,h\se ( ,assembly4
  ,on l9e #gb ( ,=m ,,ns#dbh1 calculate
& 5t] yr cr$it 6a maximum ( 4#gej4   #ca
           ,9=m,n = resid5ts         d#f
  ,support+ docu;ts--,if y >e fil+ a
pap] return1 atta* 6yr return1 = ea*
3tribu;n1 ! (ficial receipt sign$ 0an
(ficial ag5t (! c&idate or political
"py4 ,if y >e fil+ electronic,y1 keep
all ( yr docu;ts 9 case we ask 6see !m
at a lat] date4

       ,l9e #gd--,lab\r-sponsor$
        v5ture capital tax cr$it
    
  ,y c claim a cr$it equal 6#bj@3p ( yr
9ve/;t 9 eligi# %>es y acquir$ 9 #bjaa
7t y did n claim on yr #bjaj return7 or
9 ! f/ #fj "ds ( #bjab4
  ,if an ,,rrsp = sp\se or -mon-law "pn]
2came ! f/ regi/]$ hold] (! %>e1 ei !
,,rrsp 3tributor or ! annuitant may
claim ? cr$it = t %>e4
  ,5t] on ,=m ,,ns#dbh ! co/ ( yr %>es
%[n on ,=m ,,nslsv1 ,nova ,scotia
,lab\r-,sponsor$ ,v5ture ,capital ,tax
,cr$it1 issu$ 0! relevant lab\r-sponsor$
v5ture capital corpor,n4             #cb
           ,9=m,n = resid5ts         e#f
  ,on l9e #gd ( ,=m ,,ns#dbh1 calculate
& 5t] yr cr$it 6a maximum ( 4#b1jjj4
  ,support+ docu;ts--,atta* ,=m ,,nslsv
6yr pap] return4 ,if y >e fil+
electronic,y1 keep all yr docu;ts 9 case
we ask 6see !m at a lat] date4

       ,l9e #gf--,graduate ret5;n
                 rebate
    
  ,y c claim ? rebate if y meet .all (!
foll[+ 3di;ns3
    --y 7 a resid5t ( ,nova ,scotia on
      ,decemb] #ca1 #bjaa2 &
    --y graduat$ f an approv$ po/-
      second>y 9/itu;n af ,decemb] #ca1
      #bjjh4
  ,y w 2 5titl$ 6? rebate ov] a six-ye>
p]iod1 />t+ ! ye> y graduate1 provid$ t
y file an
--------------------------------------#g
9come tax return z a resid5t ( ,nova
,scotia ea* ye>4 ,! total rebate =! six
ye>s is 4#ae1jjj =a degree program   #cc
           ,9=m,n = resid5ts         a#g
& 4#g1ejj =a diploma or c]tificate
program 7college or univ]s;y74 ,y c
claim ? rebate = ."o .gradu,n .only1 ev5
if y graduate f m ?an "o eligi# program
( po/-second>y /udies4

               ,h[ 6claim
    
  ,if y graduat$ 9 #bjaa1 5t] on .l9e
.#gf ( ,=m ,,ns#dbh1 4#b1ejj =a degree
program or 4#a1bej =a diploma or
c]tificate program4
  ,if y claim$ ? rebate 9 a previ\s ye>1
5t] on .l9e .#gh ( ,=m ,,ns#dbh1 any
graduate ret5;n rebate am.t f a previ\s
ye> %[n on yr #bjaj notice ( assess;t or
notice ( reassess;t4

,note
  ,if y graduat$ f an approv$ po/-
  second>y 9/itu;n \tside ( ,nova
  ,scotia & relocat$ 6,nova ,scotia 9 a
  ye> af yr gradu,n1 y c / claim ?
  rebate up 6five ye>s af ! ye> y    #cd
           ,9=m,n = resid5ts         b#g
  graduat$4 ,y >e only eligi# = ? rebate
  = ^? ye>s = : y file an 9come tax
  return z a resid5t ( ,nova ,scotia4
  ,6claim ! rebate1 y m/ 3tact ! ,,cra &
  ask = an adju/;t 6! return =! ye> y
  graduat$ 6update yr 5title;t 6!
  rebate4 ,af ! 5title;t has be5 updat$1
  y c claim ! graduate ret5;n rebate on
  .l9e .#gh ( ,=m ,,ns#dbh4

,example
  ,kate graduat$ 9 #bjji f trades s*ool
  9 ,ont>io & mov$ 6,nova ,scotia 9
  #bjaa4 ,%e is eligi# =! graduate
  ret5;n rebate ( 4#a1bej 2c ( h] #bjji
  gradu,n4 ,if ,kate rema9s 9 ! prov9ce1
  %e c claim ! rebate ag 9 #bjab1 #bjac1
  & #bjad4 ,%e _c claim ! rebate 9 #bjae
  z ! numb] ( ye>s s9ce gradu,n is m ?an
  ! six-ye> p]iod4 ,%e is n eligi#
  6claim ! rebate 9 #bjji & #bjaj z %e 0
  n a resid5t ( ,nova ,scotia4

                                     #ce
           ,9=m,n = resid5ts         c#g
  ,if y >e prep>+ a return =a p]son :o
di$ 9 #bjaa1 y c claim ? rebate on !
dec1s$ p]son's f9al return if he or %e 0
a resid5t ( ,nova ,scotia on ! date (
d1?4
  ,support+ docu;ts--,atta* a copy ( yr
diploma 6yr pap] return4 ,if y >e fil+
electronic,y1 keep all ( yr docu;ts 9
case we ask 6see !m at a lat] date4

       ,l9e #hj--,equ;y tax cr$it
    
  ,y c claim ? cr$it = 9ve/;ts 9 eligi#
%>es y acquir$ 9 #bjaa 7t y did n claim
on yr #bjaj return7 or 9 ! f/ #fj "ds (
#bjab4
  ,6claim ! cr$it1 get ,=m ,t#abhe1
,nova ,scotia ,equ;y ,tax ,cr$it1 f !
,,cra's ,web site or 03tact+ u 7see 8,=
m 9=m,n0 on page #a74
  ,5t] on l9e #hj ( ,=m ,,ns#dbh ! tax
cr$it calculat$ on l9e #f ( ,=m ,t#abhe4
  ,support+ docu;ts--,atta* ,=m ,t#abhe
al;g ) yr ,,nsetc-#a receipt1        #cf
           ,9=m,n = resid5ts         d#g
,nova ,scotia ,equ;y ,tax ,cr$it1 6yr
pap] return4 ,if y >e fil+ electronic,y1
keep all ( yr docu;ts 9 case we ask 6see
!m at a lat] date4
  ,nova ,scotia volunte] firefi<t]s &
gr.d se>* & rescue tax cr$it 7l9e #hb7
  ,y c claim ? cr$it if y meet .all (!
foll[+ 3di;ns3
    --y 7 a resid5t ( ,nova ,scotia on
      ,decemb] #ca1 #bjaa2
    --y 7 a volunte] firefi<t] or a gr.d
      se>* & rescue volunte] =a m9imum (
      six mon?s dur+ ! p]iod ( ,janu>y
      #a 6,decemb] #ca1 #bjaa2
    --y did n rcv sal>y1 wages1 or
      -p5s,n1 o!r ?an r1sona#
      reimburse;t or all[.e = exp5ses2 &
    --=a volunte] firefi<t]1 y 7 li/$ z
      a volunte] firefi<t] on ! report
      fil$ 0! fire *ief (! volunte] fire
      de"p;t4
    

                                     #cg
           ,9=m,n = resid5ts         e#g
  ,if y qualify = ? cr$it1 5t] 4#ejj on
l9e #hb ( ,=m ,,ns#dbh4
  ,if y >e prep>+ a return =a p]son :o
di$ 9 #bjaa1 y c claim ? cr$it on !
dec1s$ p]son's f9al return if he or %e 0
a resid5t ( ,nova ,scotia on ! "d ( d1?
& met all (! 3di;ns4
















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