5003-TC Protected B when completed 2025 Form NS479 Nova Scotia Credits You can claim these refundable tax credits even if you do not have to pay any tax. If the total of these credits is more than the amount of taxes you have to pay, you may get a refund for the difference. Complete the calculations that apply to you and attach a copy of this form to your paper return. For more information about these credits, including credit eligibility requirements, go to canada.ca/ns-tax-info. Volunteer firefighters and ground search and rescue tax credit Line 1 and line 62400: Volunteer firefighters and ground search and rescue tax credit Claim $500 ^ Children's sports and arts tax credit If applicable, complete the following table and include all of your children's expenses for programs of artistic, cultural, recreational, or developmental activity or physical activity. Assistance includes reimbursements, allowances, and any form of assistance received or receivable. Do not include your receipts but keep them in case you are asked to provide them later. If you need more space, attach an additional sheet of paper. *** Transcriber's Note: In print, the following table is set up as six columns with the possibility of six entries. The columns are labelled as: Column A: Child's name (one child per line); Column B: All eligible expenses per child for the year; Column C: Assistance received or receivable for amount in column B; Column D: Column B minus column C (Maximum $500 per child); Column E: Amounts from column D claimed by others; Column F: Column D minus column E. *** Column A Child's name (one child per line) ^ Column B All eligible expenses per child for the year ^ Column C Assistance received or receivable for amount in column B ^ Column D Column B minus column C (Maximum $500 per child) ^ Column E Amounts from column D claimed by others ^ Column F Column D minus column E ^ Line 2 and line 62410: Your children's sports and arts expenses Total of all amounts in column F of the table above = ^ Line 3: Applicable rate 8.79% Line 4: Line 2 multiplied by the percentage from line 3 Children's sports and arts tax credit = ^ Line 5: Line 1 plus line 4. Enter this amount on line 47900 of your return. Nova Scotia Credits = ^ See the privacy notice on your return.