5003-C (Page 1 of 4) Protected B when completed 2025 Nova Scotia Tax Form NS428 For more information about this form, go to canada.ca/ns-tax-info. Part A - Nova Scotia tax on taxable income Line 1: Enter your taxable income from line 26000 of your return. ^ Use the amount from line 1 to complete the appropriate column below. *** Transcriber's Note: Use the amount from column 1 if the amount on line 1 is $30,507 or less. Use the amount from column 2 if the amount on line 1 is more than $30,507 but not more than $61,015. Use the amount from column 3 if the amount on line 1 is more than $61,015 but not more than $95,883. Use the amount from column 4 if the amount on line 1 is more than $95,883 but not more than $154,650. Use the amount from column 5 if the amount on line 1 is more than $154,650. *** Column 1: Line 1 is $30,507 or less Line 2: Amount from line 1 ^ Line 3: 0.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 8.79% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 0.00 Line 8: Line 6 plus line 7 Nova Scotia tax on taxable income = ^ Column 2: Line 1 is more than $30,507 but not more than $61,015 Line 2: Amount from line 1 ^ Line 3: 30,507.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 14.95% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 2,681.57 Line 8: Line 6 plus line 7 Nova Scotia tax on taxable income = ^ Column 3: Line 1 is more than $61,015 but not more than $95,883 Line 2: Amount from line 1 ^ Line 3: 61,015.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 16.67% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 7,242.51 Line 8: Line 6 plus line 7 Nova Scotia tax on taxable income = ^ Column 4: Line 1 is more than $95,883 but not more than $154,650 Line 2: Amount from line 1 ^ Line 3: 95,883.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 17.5% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 13,055.01 Line 8: Line 6 plus line 7 Nova Scotia tax on taxable income = ^ Column 5: Line 1 is more than $154,650 Line 2: Amount from line 1 ^ Line 3: 154,650.00 Line 4: Line 2 minus line 3 (cannot be negative) = ^ Line 5: Rate 21% Line 6: Line 4 multiplied by the percentage from line 5 = ^ Line 7: 23,339.23 Line 8: Line 6 plus line 7 Nova Scotia tax on taxable income = ^ Enter the amount from line 8 on line 53 and continue at line 9. Part B - Nova Scotia non-refundable tax credits Line 56020: Internal use Line 9 and line 58040: Basic personal amount Claim $11,744 ^ Line 10 and line 58080: Age amount (if you were born in 1960 or earlier) (use Worksheet NS428) (maximum $5,734) ^ Spouse or common-law partner amount: Line 11: Base amount 12,618.00 Line 12: Enter whichever is more: $874 or your spouse's or common-law partner's net income from line 23600 of their return. ^ Line 13 and line 58120: Line 11 minus line 12 (if negative, enter "0") (maximum $11,744) = ^ Amount for an eligible dependant: Line 14: Base amount 12,618.00 Line 15: Enter whichever is more: $874 or your dependant's net income from line 23600 of their return. ^ Line 16 and line 58160: Line 14 minus line 15 (if negative, enter "0") (maximum $11,744) = ^ Line 17 and line 58200: Amount for infirm dependants age 18 or older (use Worksheet NS428) ^ Line 18 and line 58230: Amount for young children (complete the chart on the last page of this form) Line 58229: Number of months ^ multiplied by $100 = ^ Line 19: Add lines 9 to 18. = ^ 5003-C (Page 2 of 4) Part B - Nova Scotia non-refundable tax credits (continued) Line 20: Amount from line 19 of the previous page = ^ CPP or QPP contributions: Line 21 and line 58240: Amount from line 30800 of your return ^ Line 22 and line 58280: Amount from line 31000 of your return ^ Employment insurance premiums: Line 23 and line 58300: Amount from line 31200 of your return ^ Line 24 and line 58305: Amount from line 31217 of your return ^ Line 25: Add lines 21 to 24. = ^ Line 26: Line 20 plus line 25 ^ Line 27 and line 58360: Pension income amount (maximum $1,173) ^ Line 28 and line 58400: Caregiver amount (use Worksheet NS428) ^ Line 29: Add lines 26 to 28. = ^ Line 30 and line 58440: Disability amount for self (claim $7,341 or, if you were under 18 years of age, use Worksheet NS428) ^ Line 31 and line 58480: Disability amount transferred from a dependant (use Worksheet NS428) ^ Line 32: Add lines 29 to 31. = ^ Line 33 and line 58520: Interest paid on your student loans (amount from line 31900 of your return) ^ Line 34 and line 58560: Your tuition and education amounts (attach Schedule NS(S11)) ^ Line 35 and line 58600: Tuition and education amounts transferred from a child or grandchild ^ Line 36 and line 58640: Amounts transferred from your spouse or common-law partner (attach Schedule NS(S2)) ^ Line 37: Add lines 32 to 36. = ^ Medical expenses: Line 38 and line 58689: Amount from line 33099 of your return ^ Line 39: Amount from line 23600 of your return ^ Line 40: Applicable rate 3% Line 41: Line 39 multiplied by the percentage from line 40 = ^ Line 42: Enter whichever is less: $1,637 or the amount on line 41. ^ Line 43: Line 38 minus line 42 (if negative, enter "0") = ^ Line 44 and line 58729: Allowable amount of medical expenses for other dependants (use Worksheet NS428) ^ Line 45 and line 58769: Line 43 plus line 44 = ^ Line 46 and line 58800: Line 37 plus line 45 = ^ Line 47 Nova Scotia non-refundable tax credit rate 8.79% Line 48 and line 58840: Line 46 multiplied by the percentage from line 47 = ^ Donations and gifts: Line 49: Amount from line 13 of your federal Schedule 9 ^ multiplied by 8.79% = ^ Line 50: Amount from line 14 of your federal Schedule 9 ^ multiplied by 21% = ^ Line 51 and line 58969: Line 49 plus line 50 = ^ Line 52 and line 61500: Line 49 plus line 51 Enter this amount on line 57. Nova Scotia non-refundable tax credits = ^ 5003-C (Page 3 of 4) Part C - Nova Scotia tax Line 53: Nova Scotia tax on taxable income from line 8 ^ Line 54 and line 61510: Nova Scotia tax on split income (complete Form T1206) ^ Line 55: Line 53 plus line 54 = ^ Line 56: Nova Scotia non-refundable tax credits from line 52 of the previous page ^ Line 57 and line 61520: Nova Scotia dividend tax credit (use Worksheet NS428) ^ Nova Scotia minimum tax carryover: Line 58: Amount from line 40427 of your return Line 61540 ^ multiplied by 57.5% = ^ Line 59: Add lines 56 to 58. = ^ Line 60: Line 55 minus line 59 (if negative, enter "0") = ^ Nova Scotia additional tax for minimum tax purposes: Line 61: Amount from line 14 of Part 7 of Form T691 ^ multiplied by 57.5% = ^ Line 62: Line 60 plus line 61 = ^ Line 63: Provincial foreign tax credit (complete Form T2036) ^ Line 64: Line 62 minus line 63 (if negative, enter "0") = ^ Nova Scotia low-income tax reduction If you had a spouse or common-law partner on December 31, 2025, you and your spouse or common-law partner need to decide who will claim the tax reduction for your family. *** Transcriber's Note: In print, the following table is set up as two columns. The columns are labelled as: Column 1 You; Column 2 Your spouse or common-law partner. *** Line 65: Net income from line 23600 of the return (or the amount you would have entered if the instructions on line 23600 said "if negative, show in brackets") Column 1 You ^ Column 2 Your spouse or common-law partner ^ Line 66: Total of the universal child care benefit (UCCB) repayment (line 21300 of the return) and the registered disability savings plan (RDSP) income repayment (included on line 23200 of the return) Column 1 You ^ Column 2 Your spouse or common-law partner ^ Line 67: Line 65 plus line 66 Column 1 You = ^ Column 2 Your spouse or common-law partner = ^ Line 68: Total of the UCCB income (line 11700 of the return) and the RDSP income (line 12500 of the return) Column 1 You ^ Column 2 Your spouse or common-law partner ^ Line 69: Line 67 minus line 68 (if negative, enter "0") Column 1 You = ^ Column 2 Your spouse or common-law partner = ^ Line 70: Add the amounts from line 69 of columns 1 and 2. Enter this amount on line 79. Adjusted family income ^ Line 71 and line 61950: Basic reduction Claim $300 ^ Line 72 and line 61970: Reduction for spouse or common-law partner Claim $300 ^ Line 73 and line 61990: Reduction for an eligible dependant claimed on line 58160 Claim $300 ^ Line 74: Add lines 71 to 73. (maximum $600) = ^ Reduction for dependent children born in 2007 or later: Line 75: Number of dependent children (do not include a child claimed on line 73) Line 60999 ^ multiplied by $165 = ^ Line 76: Line 74 plus line 75 = ^ 5003-C (Page 4 of 4) Part C - Nova Scotia tax (continued) Line 77: Amount from line 64 of the previous page ^ Line 78: Amount from line 76 of the previous page ^ Adjusted family income: Line 79: Amount from line 70 of the previous page ^ Line 80: Base amount 15,000.00 Line 81: Line 79 minus line 80 (if negative, enter "0") = ^ Line 82: Applicable rate 5% Line 83: Line 81 multiplied by the percentage from line 82 = ^ Line 84: Line 78 minus line 83 (if negative, enter "0") Nova Scotia low- income tax reduction = ^ Line 85: Line 77 minus line 84 (if negative enter "0") = ^ Nova Scotia political contribution tax credit: Line 86: Total political contributions made in 2025 Line 62100 ^ multiplied by 75% (maximum $750) = ^ Line 87 : Line 85 minus line 86 (if negative, enter "0") = ^ Food bank tax credit for farmers: Line 88: Enter the amount of qualifying donations that have also been claimed as charitable donations. Line 62150 ^ multiplied by 25% = ^ Line 89: Line 87 minus line 88 (if negative, enter "0") = ^ Line 90: Labour-sponsored venture capital tax credit: Cost of shares from Form NSLSV Line 62180 ^ multiplied by 20% (maximum $2,000) = ^ Line 91: Line 89 minus line 90 (if negative, enter "0") = ^ Line 92: Equity tax credit (complete Form T1285) ^ Line 93: Line 91 minus line 92 (if negative, enter "0") = ^ Line 94: Innovation equity tax credit (complete Form T225) ^ Line 95: Line 93 minus line 94 (if negative, enter "0") = ^ Line 96: Venture capital tax credit (complete Form T224) ^ Line 97: Line 95 minus line 96 (if negative, enter "0") = ^ Line 98: Age tax credit (if you were born in 1959 or earlier and your taxable income is less than $24,000) Claim $1,000 ^ Line 99: Line 97 minus line 98 (if negative, enter "0") Enter this amount on line 42800 of your return. Nova Scotia tax = ^ Details of amount for young children (If you need more space, attach a separate piece of paper.) Child's name ^ Relationship to you ^ Date of birth (Year/Month/Day) ^ Number of eligible months ^ Total number of eligible months for all children = ^ Enter the total number of months on line 58229 of page 1. See the privacy notice on your return.