5003-PC Nova Scotia Tax Information Table of contents Nova Scotia benefits for individuals and families, page 2 Nova Scotia child benefit, page 2 Nova Scotia affordable living tax credit, page 2 - File your return, page 2 Completing your Nova Scotia forms, page 2 Definitions, page 2 Form NS428, Nova Scotia Tax, page 2 When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions, page 2 Part A - Nova Scotia tax on taxable income, page 3 - Nova Scotia tax rates for 2025, page 3 Part B - Nova Scotia non-refundable tax credits, page 3 - Newcomers to Canada and emigrants, page 3 - Line 58120 - Spouse or common-law partner amount, page 3 - Line 58160 - Amount for an eligible dependant, page 3 - Line 58200 - Amount for infirm dependants age 18 or older, page 3 - Line 58230 - Amount for young children, page 4 - Line 58360 - Pension income amount, page 4 - Line 58400 - Caregiver amount, page 4 - Line 58440 - Disability amount for self ,page 5 - Line 58480 - Disability amount transferred from a dependant, page 5 - Line 58560 - Your tuition and education amounts, page 5 - Line 58600 - Tuition and education amounts transferred from a child or grandchild, page 5 - Line 58689 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 2008 or later, page 5 - Line 58729 - Allowable amount of medical expenses for other dependants, page 6 Part C - Nova Scotia tax, page 6 - Line 54 - Nova Scotia tax on split income, page 6 - Line 61 - Nova Scotia additional tax for minimum tax purposes, page 6 - Line 63 - Provincial foreign tax credit, page 6 - Nova Scotia research and development tax credit recapture, page 6 - Nova Scotia low-income tax reduction, page 6 - Adjusted family income calculation for the Nova Scotia low-income tax reduction, page 6 - Line 72 - Reduction for spouse or common-law partner, page 6 - Line 73 - Reduction for an eligible dependant, page 6 - Line 75 - Reduction for dependent children born in 2007 or later, page 6 - Line 86 - Nova Scotia political contribution tax credit, page 7 - Line 88 - Food bank tax credit for farmers, page 7 - Line 90 - Labour-sponsored venture-capital tax credit, page 7 - Line 92 - Equity tax credit, page 7 - Line 94 - Innovation equity tax credit, page 7 - Line 96 - Venture capital tax credit, page 8 - Line 98 - Age tax credit, page 8 Form NS479, Nova Scotia Credits, page 8 - Volunteer firefighters and ground search and rescue tax credit, page 8 - Children's sports and arts tax credit, page 8 PAGE 2 Nova Scotia benefits for individuals and families Nova Scotia child benefit The Nova Scotia child benefit (NSCB) is a non-taxable amount paid monthly to help low- and modest-income families with the cost of raising children under 18 years of age. This benefit is combined with the Canada child benefit into one monthly payment. You do not need to apply for the NSCB. The Canada Revenue Agency (CRA) will use the information from your Form RC66, Canada Child Benefit Application, to determine if you are entitled to receive this benefit. Nova Scotia affordable living tax credit The Nova Scotia affordable living tax credit (NSALTC) is a non-taxable quarterly payment to make life more affordable for low- and modest-income individuals and families. This credit is combined with the federal goods and services tax / harmonized sales tax (GST/HST) credit. You do not need to apply for the GST/HST credit or the NSALTC. The CRA will use the information from your return to determine if you are entitled to receive this credit. File your return To make sure you get your payments on time, you and your spouse or common-law partner need to file your 2025 income tax and benefit return(s) by April 30, 2026. The CRA will use the information from your return(s) to calculate the payments you are entitled to get from these programs. The NSCB and NSALTC are fully funded by the Province of Nova Scotia. For more information about these programs, go to canada.ca/cra-benefits-prov-terr or call the CRA at 1-800-387-1193. Completing your Nova Scotia forms All the information you need to complete Form NS428, Nova Scotia Tax, and Form NS479, Nova Scotia Credits, is included in this document. Complete the forms that apply to you and attach a copy to your return. Forms NS428 and NS479 and other forms mentioned are available at canada.ca/cra-forms. Definitions Spouse refers to a person you are legally married to. Common-law partner refers to a person who is not your spouse, but with whom you are in a conjugal relationship and at least one of the following conditions applies: - This person has been living with you in a conjugal relationship for at least 12 continuous months (in this definition, 12 continuous months includes any period you were separated for less than 90 days because of a breakdown in the relationship) - This person is the parent of your child by birth or adoption - This person has custody and control of your child (or had custody and control immediately before the child turned 19 years of age) and your child is wholly dependent on this person for support End of the year means any of the following dates: - December 31, 2025 - the date you left Canada if you emigrated in 2025 - the date of death for a person who died in 2025 Form NS428, Nova Scotia Tax Complete Form NS428 if one of the following applies: - You were a resident of Nova Scotia at the end of the year - You were a non resident of Canada in 2025 and any of the following applies: -- You earned employment income only in Nova Scotia -- You received income from a business with a permanent establishment only in Nova Scotia When to complete Form T2203, Provincial and Territorial Taxes for Multiple Jurisdictions Complete Form T2203 instead of Form NS428, if both of the following apply: - You resided in Nova Scotia on December 31, 2025 (or the date you left Canada if you emigrated in 2025) - All or part of your 2025 business income (including income received as a retired, inactive, or limited partner) was earned and can be allocated to a permanent establishment outside Nova Scotia PAGE 3 You also must complete Form T2203 if both of the following apply: - You were a non-resident of Canada throughout 2025 - You were carrying on business in more than one province or territory in Canada, or were receiving income from an office or employment that can reasonably be attributed to duties performed in more than one province or territory in Canada Part A - Nova Scotia tax on taxable income Nova Scotia tax rates for 2025 The following tax rates are used in the calculation of your Nova Scotia tax on taxable income: - 8.79% on the portion of your taxable income that is $30,507 or less, plus - 14.95% on the portion of your taxable income that is more than $30,507 but not more than $61,015, plus - 16.67% on the portion of your taxable income that is more than $61,015 but not more than $95,883, plus - 17.5% on the portion of your taxable income that is more than $95,883 but not more than $154,650, plus - 21% on the portion of your taxable income that is more than $154,650 Part B - Nova Scotia non-refundable tax credits The eligibility conditions and rules for claiming most Nova Scotia non- refundable tax credits are the same as those for the federal non-refundable tax credits. However, the amount and calculation of most Nova Scotia non- refundable tax credits are different from the corresponding federal credits. Newcomers to Canada and emigrants As a newcomer or an emigrant, you may be limited in the amount you can claim for certain provincial non-refundable tax credits. If you reduced your claim for any of the following federal amounts, you also need to reduce your claim for the corresponding provincial amount in the same way: \\\ Federal amount on your return: line 30000 Corresponding provincial amount on Form NS428: line 58040 Federal amount on your return: line 30100 Corresponding provincial amount on Form NS428: line 58080 Federal amount on your return: line 30300 Corresponding provincial amount on Form NS428: line 58120 Federal amount on your return: line 30400 Corresponding provincial amount on Form NS428: line 58160 Federal amount on your return: line 30425 Corresponding provincial amount on Form NS428: line 58200 Federal amount on your return: line 30450 Corresponding provincial amount on Form NS428: line 58400 Federal amount on your return: line 31600 Corresponding provincial amount on Form NS428: line 58440 Federal amount on your return: line 31800 Corresponding provincial amount on Form NS428: line 58480 Federal amount on your return: line 32400 Corresponding provincial amount on Form NS428: line 58600 Federal amount on your return: line 32600 Corresponding provincial amount on Form NS428: line 58640 \\\ For more information, go to canada.ca/benefits-newcomers. Line 58120 - Spouse or common-law partner amount You can claim this amount if the rules are met for claiming the amount on line 30300 of your return and your spouse's or common-law partner's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $12,618. Line 58160 - Amount for an eligible dependant You can claim this amount if the rules are met for claiming the amount on line 30400 of your return and your dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $12,618. Line 58200 - Amount for infirm dependants age 18 or older You can claim up to $2,885 for each of your (or your spouse's or common-law partner's) dependent children or grandchildren born in 2007 or earlier who has an impairment in physical or mental functions. You can also claim this amount for more than one person if each one meets all of the following conditions: - They are your (or your spouse's or common-law partner's) parent, grandparent, brother, sister, aunt, uncle, niece, or nephew - They were 18 years of age or older - They were dependent on you (or on you and others) because of an impairment in physical or mental functions - They were a resident of Canada at any time in the year Notes You cannot claim this amount for a person who was only visiting you. A parent includes someone you were completely dependent upon and who had custody and control of you when you were under 19 years of age. A child includes someone who is completely dependent upon you for support and whom you have custody and control of, even if they are older than you. You can claim this amount only if the dependant's net income from line 23600 of their return (or the amount that it would be if they filed a return) is less than $8,744. If you had to make support payments for a child, you cannot claim an amount on line 58200 for that child unless both of the following conditions apply: - You were separated from your spouse or common-law partner for only part of 2025 because of a breakdown in your relationship - You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return If both of these conditions are met, you can claim whichever of the following amounts is better for you: - line 58200 of your Form NS428 - line 22000 of your return PAGE 4 How to claim this amount Complete the calculation for line 58200 using Worksheet NS428. If you are claiming this amount for more than one dependant, enter the total amount on line 58200 of your Form NS428. Note The CRA may ask for a signed statement from a medical practitioner showing when the impairment began and how long it is expected to last. You do not need a signed statement from a medical practitioner if the CRA already has an approved Form T2201, Disability Tax Credit Certificate, for a specified period. The notice of determination will show which years you are eligible for. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim cannot be more than the maximum amount allowed for that dependant. Line 58230 - Amount for young children You can claim this amount if you were a resident of Nova Scotia at the end of the year and you had a dependent child who was less than 6 years of age. You can claim $100 per month for each child if all of the following conditions are met: - The child was less than 6 years of age and living with you on the first day of the month - No one else claimed the amount for young children for the child for the month you are claiming - No one has claimed the amount for an eligible dependant on line 58160 for the child - No one has received a special allowance under the Children's Special Allowances Act for the child for any months you are claiming If you had a spouse or common-law partner at the end of the year, only the person with the lower net income (including zero income) can claim this amount. If you and your spouse or common-law partner have equal net incomes, you have to decide who will claim this amount. How to claim this amount Complete the chart "Details of amount for young children" on your Form NS428. Enter the details for each child you are claiming including the number of eligible months you are claiming for that child. Enter the total number of eligible months you are claiming for all children on line 58229 of your Form NS428. Multiply the number of eligible months by $100 and enter the total amount on line 58230. The maximum amount you can claim for 2025 is $1,200 for each dependent child. Line 58360 - Pension income amount The amount you can claim on line 58360 is the amount on line 31400 of your return or $1,173, whichever is less. Note Only residents of Nova Scotia are eligible for this amount. If you were not a resident of Nova Scotia at the end of the year, you cannot claim this tax credit when calculating your Nova Scotia tax even if you may have received income from a source in Nova Scotia in 2025. Line 58400 - Caregiver amount You may be able to claim up to $4,898 for each dependant if, at any time in 2025, you (alone or with another person) kept a dwelling where you and that dependant lived. Each dependant must be one of the following: - your (or your spouse's or common-law partner's) child or grandchild - your (or your spouse's or common-law partner's) brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was a resident in Canada Note You cannot claim this amount for a person who was only visiting you. Also, each dependant must meet all of the following conditions: - They were 18 years of age or older when they lived with you - Their net income in 2025 from line 23600 of their return (or the amount that it would be if they filed a return) was less than $18,575 - They were dependent upon you because of an impairment in physical or mental functions or they were your (or your spouse's or common-law partner's) parent or grandparent born in 1960 or earlier If you had to make support payments for a child, you cannot claim an amount on line 58400 for that child unless both of the following conditions apply: - You were separated from your spouse or common-law partner for only part of 2025 because of a breakdown in your relationship - You did not claim any support amounts paid to your spouse or common-law partner on line 22000 of your return If both of these conditions are met, you can claim whichever of the following amounts is better for you: - line 58400 of your Form NS428 - line 22000 of your return How to claim this amount Complete the calculation for line 58400 using Worksheet NS428. If you are claiming this amount for more than one dependant, enter the total amount on line 58400 of your Form NS428. Claim made by more than one person If you and another person support the same dependant, you can split the claim for that dependant. However, the total amount of your claim and the other person's claim PAGE 5 cannot be more than the maximum amount allowed for that dependant. Notes If you or someone else is claiming the caregiver amount (line 58400) for a dependant, you cannot claim the amount for infirm dependants age 18 or older (line 58200) for that dependant. If someone other than you is claiming the amount for an eligible dependant (line 58160), you cannot claim the caregiver amount for that dependant. Line 58440 - Disability amount for self You can claim this amount if the rules are met for claiming the amount on line 31600 of your return. If you were 18 years of age or older at the end of the year, enter $7,341 on line 58440 of your Form NS428. If you were under 18 years of age at the end of the year, use Worksheet NS428 to calculate the amount to enter on line 58440. Line 58480 - Disability amount transferred from a dependant You can claim this amount if the rules are met for claiming the amount on line 31800 of your return. Note If you and your dependant were not residents of the same province or territory at the end of the year, special rules may apply. For more information, call the CRA at 1-800-959-8281. Line 58560 - Your tuition and education amounts Complete Schedule NS(S11), Nova Scotia Tuition and Education Amounts. Note If you claimed the Canada training credit (CTC) on line 45350 of your return, the amount you enter on line 59140 of your Schedule NS(S11) is already reduced by the CTC claimed. Transferring amounts If you do not use all of your 2025 tuition and education amounts to reduce your provincial income tax to zero, you can transfer all or part of your unused tuition and education amounts available to one of the following designated individuals: - your spouse or common-law partner (who would claim it on line 59090 of their Schedule NS(S2),Provincial Amounts Transferred from your Spouse or Common-Law Partner) - your parent or grandparent (who would claim it on line 58600 of their Form NS428) - your spouse's or common-law partner's parent or grandparent (who would claim it on line 58600 of their Form NS428) Note If your spouse or common-law partner is claiming an amount for you on line 58120 or line 58640 of their Form NS428, you cannot transfer your unused tuition and education amounts for the current year to your (or your spouse's or common-law partner's) parent or grandparent. To designate who can claim the transferred amount and to specify the provincial amount they can claim, complete any of the following forms that you received as a student: - Form T2202, Tuition and Enrolment Certificate - Form TL11A, Tuition and Enrolment Certificate - University Outside Canada - Form TL11C, Tuition and Enrolment Certificate - Commuter to the United States Complete the "Transfer or carryforward of unused amounts" section of your Schedule NS(S11) to transfer an amount. Carrying forward amounts Complete the "Transfer or carryforward of unused amounts" section of Schedule NS(S11) to calculate the amount you can carry forward to a future year. This amount is the part of your tuition and education amounts that you are not claiming for the current year and are not transferring to a designated individual. Supporting documents If you are filing a paper return, attach your completed Schedule NS(S11). Keep your supporting documents in case you are asked to provide them later. Line 58600 - Tuition and education amounts transferred from a child or grandchild You may be able to claim the transfer of all or part of the unused 2025 tuition and education amounts from your child or grandchild, or their spouse or common-law partner. The maximum amount each student can transfer to you is $5,000 minus the current-year's amount that they claimed. How to claim this amount Enter, on line 58600, the total of all tuition and education amounts transferred to you from each student as shown on their forms T2202, TL11A, or TL11C. Notes The student must enter this amount on line 59200 of their Schedule NS(S11). They may Choose to transfer an amount that is less than the available provincial amount. The student cannot transfer to you any unused tuition and education amounts carried forward from previous years. If you and the student were not residents of the same province or territory on December 31, 2025, special rules may apply. For more information, call the CRA at 1-800-959-8281. Line 58689 - Medical expenses for self, spouse or common-law partner, and your dependent children born in 2008 or later The medical expenses you can claim on line 58689 are the same as those you can claim on line 33099 of your return. PAGE 6 They also have to cover the same 12-month period ending in 2025 and must be expenses that were not claimed for 2024. Line 58729 - Allowable amount of medical expenses for other dependants You can claim medical expenses for other dependants in addition to the medical expenses for self, spouse or common-law partner, and your dependent children born in 2008 or later on line 58689. The medical expenses you can claim on line 58729 are the same as those you can claim on line 33199 of your return. They also have to cover the same 12- month period ending in 2025 and must be expenses that were not claimed for 2024. Part C - Nova Scotia tax Line 54 - Nova Scotia tax on split income If you are reporting federal tax on split income on line 40424 of your return, complete Part 3 of your Form T 1206, Tax on Split Income, to calculate the Nova Scotia tax to enter on line 42800 of your return. Line 61 - Nova Scotia additional tax for minimum tax purposes If you need to pay federal minimum tax as calculated on Form T691, Alternative Minimum Tax, complete the calculation on line 61 of your Form NS428 to determine your Nova Scotia additional tax for minimum tax purposes. Line 63 - Provincial foreign tax credit If your federal foreign tax credit on non-business income is less than the related tax you paid to a foreign country, you may be able to claim a provincial foreign tax credit. How to claim this credit Complete Form T2036, Provincial or Territorial Foreign Tax Credit. Supporting documents If you are filing a paper return, attach your Form T2036. Nova Scotia research and development tax credit recapture If you are a member of a partnership or a beneficiary of a trust that acquired property from a corporation in a non-arm's length transaction and, in 2025, converted the property to commercial use or disposed of it, you may have to include in your Nova Scotia tax payable all or part of the Nova Scotia research and development tax credit previously claimed by the corporation for the property. For more information on the Nova Scotia research and development tax credit recapture, including instructions on how to calculate and report this amount, call the CRA at 1-800-959-8281. 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, 2025, and any of the following conditions applied to you: - You were 19 years of age or older - You had a spouse or common-law partner - You were a parent 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 low-income tax reduction. You cannot claim the tax reduction if, on December 31, 2025, you were confined to a prison or a similar institution for a total of more than six months during 2025. If you are preparing a return for a resident of Nova Scotia who died in 2025, 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 their surviving spouse's or common-law partner's return. Adjusted family income calculation for the Nova Scotia low-income tax reduction To calculate your adjusted family income, complete lines 65 to 70 of your Form NS428 using the information from your and your spouse's or common-law partner's returns. Line 72 - Reduction for spouse or common-law partner Claim $300 if you had a spouse or common-law partner on December 31, 2025. Note You can claim this amount if your spouse or common-law partner died in 2025. Line 73 - Reduction for an eligible dependant Claim $300 if you claimed an amount for an eligible dependant on line 58160 of your Form NS428. Note You cannot claim this amount if you have claimed an amount on line 72. Line 75 - Reduction for dependent children born in 2007 or later Enter, on line 60999, the number of dependent children born in 2007 or later you are claiming. Claim $165 for each dependant. PAGE 7 Notes You cannot claim this reduction for a child you claimed on line 73 of your Form NS428. Only one person can claim the tax reduction for a child. Dependent child A dependent child is a child who, on December 31, 2025, met all of the following conditions: - They were 18 years of age or younger - They did not have a spouse or common-law partner - They were not a parent - They lived with you or were claimed as a dependant only by you (or your spouse or common-law partner) Line 86 - Nova Scotia political contribution tax credit You can claim this credit if, in 2025, you contributed to a recognized Nova Scotia political party or candidate seeking election in the Nova Scotia House of Assembly. How to claim this credit Enter your total political contributions made in 2025 on line 62100 of your Form NS428. Then calculate and enter your credit, to a maximum of $750, on line 86 of your Form NS428. Supporting documents If you are filing a paper return, attach the official receipt (signed by an official agent of the candidate or political party) for each contribution. Line 88 - Food bank tax credit for farmers - You can claim this credit if you meet all of the following conditions: - You were a resident of Nova Scotia at the end of the year - You (or your spouse or common-law partner) were a farmer - You made a qualifying donation to an eligible food bank in the year You claimed the qualifying donation on line 34000 of your federal Schedule 9, Donations and Gifts, and on line 58969 of your Form NS428 as a charitable donation or gift for the year A qualifying donation is a donation of one or more agricultural products produced in Nova Scotia and donated to an eligible food bank in Nova Scotia on or after January 1, 2025. An eligible food bank is a registered charity under the Income Tax Act that distributes food to the public in Nova Scotia without charge and does so mainly to provide relief to the poor. The amount of qualifying donations can be split between you and your spouse or common-law partner; however, the total amount of qualifying donations that can be claimed by you and your spouse or common-law partner cannot be more than the total of the qualifying donations made in the tax year. You can carry forward any unused amounts for five years as long as you (or your spouse or common-law partner) earned farming income in Nova Scotia in the year the gift was made. No matter when you claim the donations, you can claim each donation only once. If you are preparing a return for a person who died in 2025, you can claim this credit on their final return. If you were bankrupt in 2025, claim your food bank tax credit for farmers on either the pre- or post-bankruptcy return you file for the tax year ending December 31, 2025, depending on when the qualifying donations were made. If qualifying donations are claimed on more than one return, the total amount of donations that can be claimed on all returns filed for the year cannot be more than the total qualifying donations made. How to claim this credit Enter, on line 62150 of your Form NS428, the amount of donations you have claimed on line 34000 of your federal Schedule 9 that are qualifying donations for the food bank tax credit for farmers. Then enter 25% of this amount on line 88 of your Form NS428. Line 90 - Labour-sponsored venture-capital tax credit You can claim a credit equal to 20% of your investment in eligible shares acquired in 2025 (that you did not claim on your 2024 return) or in the first 60 days of 2026. If a registered retirement savings plan (RRSP) for spouse or common-law partner became the first registered holder of the share, either the RRSP contributor or the annuitant may claim this credit for that share. How to claim this credit Enter on your Form NS428 the cost of your shares shown on your NSLSV slip, issued by the relevant labour-sponsored venture-capital corporation. On line 90 of your Form NS428, calculate and enter your credit to a maximum of $2,000. Supporting documents If you are filing a paper return, attach your NSLSV slip. Line 92 - Equity tax credit You can claim this credit for eligible investments made in 2025 (that you did not claim on your 2024 return) or in the first 60 days of 2026. How to claim this credit Complete Form T 1285, Nova Scotia Equity Tax Credit. Supporting documents If you are filing a paper return, attach your Form T 1285 along with your NSETC-1 tax credit certificates. Line 94 - Innovation equity tax credit You can claim this credit for eligible investments made in an approved corporation in 2025 (that you did not claim on your 2024 return) or in the first 60 days of 2026. PAGE 8 How to claim this credit Complete Form T225, Nova Scotia Innovation Equity Tax Credit. Supporting documents If you are filing a paper return, attach your Form T225 along with your NSIETC-1 tax credit certificates. Line 96 - Venture capital tax credit You can claim this credit for eligible investments made in a qualifying venture capital fund that you acquired in 2025 (that you did not claim on your 2024 return) or in the first 60 days of 2026. How to claim this credit Complete Form T224, Nova Scotia Venture Capital Tax Credit. Supporting documents If you are filing a paper return, attach your Form T224 along with your NSVCTC-1 tax credit certificates. Line 98 - Age tax credit You can claim this credit if you meet all of the following conditions: - You were a resident of Nova Scotia on December 31, 2025 - You were born in 1960 or earlier - Your taxable income from line 26000 of your return was less than $24,000 If you qualify for this credit, enter $1,000 on line 98 of your Form NS428. If you are preparing a return for a resident of Nova Scotia who died in 2025, you can claim this credit on their final return if they were 65 years of age or older on the day of death and their taxable income was less than $24,000. 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, 2025 - 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, 2025 - 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 2025, 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 2025 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 2025 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 years of age. A qualifying child must have been under the age of 19 on December 31, 2025. To be eligible to claim this credit, you must have resided in Nova Scotia on December 31, 2025. If you emigrated from Canada in 2025, you cannot claim this credit. Note You can claim this credit on the final return of a person who died on December 31, 2025. PAGE 9 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 and 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 2025, you can claim the tax credit on your pre-, in-, and post-bankruptcy return for the tax year ending December 31, 2025, 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.