All the information you need to calculate your Nova Scotia tax and credits is included on the following pages. You will find two copies of Form NS428, Nova Scotia Tax, and Form NS479, Nova Scotia Credits, along with the instructions for completing them. Complete the forms that apply to you, and attach a copy to your return.

What's new for 2000?

The way you calculate your Nova Scotia tax has changed. It is no longer a percentage of federal income tax. Instead, you calculate it directly on your taxable income (line 260 of your return), the same way that you calculate your federal tax, but using Nova Scotia's own tax rates.

Form NS428, Nova Scotia Tax, reflects these changes.

Nova Scotia Child Benefit

The Nova Scotia Child Benefit (NSCB) is a tax-free monthly payment to help low- and modest-income families with the costs of raising their children. Benefits from this program are combined with the Canada Child Tax Benefit into one monthly payment.

Under the NSCB, you may be entitled to receive an annual amount of $403 for the first child ($33.58 a month), $319 for the second child ($26.58 a month), and $286 for each additional child ($23.83 a month).

If your family net income is more than $15,999, the benefit will be reduced based on the number of children in your family and the amount of your family net income. Benefits are fully phased out when family net income reaches $20,921.

You do not have to apply separately to receive payments under this program. We will use the information from your Canada Child Tax Benefit application to determine your eligibility for the program.

You (and your spouse) should file your 2000 return(s) as soon as possible. The information you (and your spouse) give on your return(s) will determine how much you will get, starting in July 2001.

September 6, 2000September 6, 2000

The program is fully funded by the Province of Nova Scotia.

For more information about the Nova Scotia Child Benefit, call 1-800-387-1193.

If you have questions…

If you have questions about the Nova Scotia political contribution tax credit, contact:

Office of the Chief Electoral Officer
Government of Nova Scotia
P.O. Box 2246
Halifax NS B3J 3C8

If you have questions about other Nova Scotia tax credits, contact:

Department of Finance
Government of Nova Scotia
P.O. Box 187
Halifax NS B3J 2N3

If you have questions about Nova Scotia tax, contact the Canada Customs and Revenue Agency (CCRA) at 1-800-959-8281. The address and telephone numbers of your tax services office are listed in the federal government section of your telephone book and on the CCRA's Web site at: www.ccra-adrc.gc.ca/tso/