All the information you need to calculate your Nova Scotia tax and credits is on Form T1C (N.S.) TC, Nova Scotia Tax, and Form T1C (N.S.), Nova Scotia Tax Credits. We have included two copies of the forms, and they are also available on the Canada Customs and Revenue Agency web site at: www.ccra-adrc.gc.ca/1999-T1package/ . Complete the forms that apply to you, and attach a completed copy to your return.

What's new for 1999?

The Nova Scotia stock savings plan is no longer in effect, and 1999 is the last year to claim unused credits from previous years.

Questions about Nova Scotia tax and credits

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

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

If you have any other questions, including questions about Nova Scotia tax, contact the Canada Customs and Revenue Agency (formerly Revenue Canada). You can find the address and telephone numbers of your tax services office in the government section of your telephone book.

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 a single monthly payment.

Under the NSCB, you may be entitled to receive an annual amount of $324 for the first child ($27 per month), $242 for the second child ($20.17 per month), and $210 ($17.50 per month) for each additional child. 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 1999 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 2000.

The program is fully funded by the Province of Nova Scotia. For more information, call 1-800-387-1193.