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If you have a visual impairment, you can get our publications in Braille, large print, or etext (CD or diskette), or on audio cassette or MP3. For details, visit our About multiple formats page or call 1-800-959-2221 .

All the information you need to calculate your Nova Scotia tax and credits can be found in the publication called Completing your Nova Scotia form. Complete Form NS428, Nova Scotia Tax and Credits, and attach it to your return.

What's new for 2007?

The basic personal amount has increased. In addition, other non-refundable tax credits such as the age amount, the spouse or common-law partner amount, the pension amount, and the disability amount have increased. This reduces the amount of Nova Scotia tax that you pay.

The maximum claim for a Nova Scotia political contribution tax credit has increased. In addition, the maximum claim for a labour-sponsored venture capital tax credit has increased to $2,000.

There is a new refundable tax credit for volunteer firefighters residing in Nova Scotia.

Form NS428, Nova Scotia Tax and Credits, reflects these changes.

Nova Scotia Child Benefit

The Nova Scotia Child Benefit (NSCB) is a non-taxable monthly payment to help low- and modest-income families with the cost of raising children under age 18. Benefits are combined with the Canada Child Tax Benefit (CCTB) into one monthly payment.

Under the NSCB, you may be entitled to receive a benefit of $37.08 per month for the first child, $53.75 per month for the second child, and $60.00 per month for each additional child. Families with net income between $16,000 and $20,921 may receive part of the benefit.

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

File your tax return - You (and your spouse or common-law partner) should file your 2007 tax return(s) as soon as possible. The information you give on your return(s) will determine how much you will receive, starting in July 2008.

This program is fully funded by the Province of Nova Scotia. For more information, call the Canada Revenue Agency (CRA) at 1-800-387-1193 .

If you have questions…

If you have specific questions about the eligibility of a sport or recreational activity for the Nova Scotia sport and recreational expenses for children tax credit, call the Nova Scotia Office of Health Promotion at 1-866-231-3882 .

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

You can also visit Taxation and Fiscal Policy on the Department of Finance Web site.

If you need more help about Nova Scotia tax after you read the publication called Completing your Nova Scotia form, call the Canada Revenue Agency (CRA) at 1-800-959-8281 .

To get forms, visit the CRA Forms and publications page or call 1-800-959-2221 .