Nova Scotia

What's new for 2016?

Form NS428, Nova Scotia Tax and Credits, is used to calculate your provincial tax.

Nova Scotia tax and credits (NS428)

Tax rates for 2016

• 8.79% on the first $29,590 of taxable income, +
• 14.95% on the portion of taxable income more than $29,590 but not more than $59,180, +
• 16.67% on the portion of taxable income more than $59,180 but not more than $93,000, +
• 17.5% on the portion of taxable income more than $93,000 but not more than $150,000, +
• 21% on taxable income over $150,000.

Non-refundable tax credits, credits and reduction

Nova Scotia offers the following credits and tax reductions which further reduce your amount of provincial tax payable:

• Age amount
• Age tax credit
• Allowable amount of medical expenses for other dependants
• Amount for an eligible dependant
• Amount for infirm dependants age 18 or older
• Amount for young children
• Amounts transferred from your spouse or common-law partner
• Basic personal amount
• CPP or QPP contributions on self-employment and other earnings
• CPP or QPP contributions through employment
• Caregiver amount
• Disability amount (for self)
• Disability amount transferred from a dependant
• Donations and gifts
• Employment insurance premiums on self-employment and other eligible earnings
• Employment insurance premiums through employment
• Equity tax credit
• Interest paid on your student loans
• Labour-sponsored venture capital tax credit
• Low-income tax reduction – Nova Scotia
• Medical expenses for self, spouse or common-law partner, and your dependent children born in 1999 or later
• Pension income amount
• Political contribution tax credit – Nova Scotia
• Provincial foreign tax credit
• Research and development tax credit recapture – Nova Scotia
• Spouse or common-law partner amount
• Tuition and education amounts
• Tuition and education amounts transferred from a child

Nova Scotia volunteer firefighters and ground search and rescue tax credit

Nova Scotia offers the Nova Scotia volunteer firefighters and ground search and rescue tax credit, which is a refundable credit. Enter this amount on line 80 of your Form NS428 and on line 479 of your return.

For more information

If you have questions about your income tax return, go to Individuals and families or call 1-800-959-8281.

To get forms, go to Forms and publications.

If you have specific questions about the equity tax credit, labour-sponsored venture capital tax credit, and the volunteer firefighters and ground search and rescue tax credit, contact:

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

You can also visit the Nova Scotia Department of Finance and Treasury Board Web site.

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

Forms and publications

• Nova Scotia – General Income Tax and Benefit Package
• Form T691 – Alternative Minimum Tax
• Form T1206 – Tax on Split Income
• Form T1285 – Nova Scotia Equity Tax Credit
• Form T2036 – Provincial or Territorial Foreign Tax Credit
• Form T2203 – Provincial and Territorial Taxes – Multiple Jurisdictions

Related topics

• All about your tax return
• Nova Scotia affordable living tax credit
• Nova Scotia child benefit

Provincial and territorial government partners

• Nova Scotia - Finance and Treasury Board

Date modified:

2017-01-03