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, in this book. Complete the forms that apply to you, and attach a copy to your return.

What's new for 2001?

Nova Scotia now has its own provincial non-refundable tax credits. The eligibility criteria and rules for claiming them are the same as for the federal non-refundable tax credits. However, the value and calculation of some Nova Scotia non-refundable tax credits are different from the corresponding federal credits.

Form NS428, Nova Scotia Tax, reflects this change.

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 cost of raising children under age 18. Benefits are combined with the Canada Child Tax Benefit (CCTB) into a single 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 CCTB application to determine your eligibility for the program.You (and your spouse or common-law partner) should file your 2001 tax return(s) as soon as possible. The information you (and your spouse or common-law partner) give on your return(s) will determine how much you will get, starting in July 2002.

This program is fully funded by the Province of Nova Scotia. For more information, 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

You may also visit the Department of Finance website at http://www.gov.ns.ca/fina/

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.gc.ca/tso/ .