Nova Scotia Tax and Credits NS428
T1 General - 2023

Part A - Nova Scotia tax on taxable income
Enter your taxable income from line 26000 of your return    1 
       
Use the amount from line 1 to complete the appropriate column below.
If line 1 is $29,590 or less If line 1 is more than $29,590, but not more than $59,180 If line 1 is more than $59,180, but not more than $93,000 If line 1 is more than $93,000, but not more than $150,000 If line 1 is more than $150,000
 
Amount from line 1.  2 
- - - - -  3 
Line 2 minus line 3 (cannot be negative) = = = = =  4 
x x x x x  5 
Multiply line 4 by line 5 = = = = =  6 
+ + + + +  7 
Add line 6 and 7
Nova Scotia tax on taxable income		 = = = = =  8 
Enter the amount from line 8 on line 46 and continue at line 9.
                         

Part B - Nova Scotia non-refundable tax credits

For internal use only  56020
Basic personal amount (maximum $11,481) 58040  9 
Age amount (if you were born in 1958 or earlier) (use Worksheet NS428) (maximum $5,606) 58080 +  10 
Spouse or common-law partner amount
(use Worksheet NS428)		 (maximum $11,481) 58120 +  11 
Amount for an eligible dependant
(use Worksheet NS428)		 (maximum $11,481) 58160 +  12 
Amount for infirm dependants age 18 or older
(use Worksheet NS428)		 58200 +  13 
Amount for young children (complete the chart on the last page of this form.)
Number of months 58229 x $100 = 58230  14 
Add lines 9 to 14. =  15 
 
CPP or QPP contributions:
   Amount from line 30800 of your return 58240 +  •16 
   Amount from line 31000 of your return 58280 +  •17 
Employment Insurance premiums:
   Amount from line 31200 of your return 58300 +  •18 
   Amount from line 31217 of your return 58305 +  •19 
Add lines 16 to 19 Subtotal for Schedule NS(S2) =   +  20 
Line 11 plus line 20 =  21 
 
Pension income amount (maximum $1,641) 58360 +  22 
Caregiver amount
(use Worksheet NS428)		 58400 +  23 
Add lines 21 to 23 Subtotal for Worksheet NS428 =  24 
 
Disability amount for self
(claim $7,341 or, if you were under 18 years of age, use Worksheet NS428)		 58440 +  25 
Disability amount transferred from a dependant
(use Worksheet NS428)		 58480 +  26 
Add lines 24 to 26 Subtotal for Schedule NS(S11) =  27 
                                         

Continue on the next page.   
 
2

Part B - Nova Scotia non-refundable tax credits (continued)
Amount from line 27 of the previous page  28 
Interest paid on your student loans
(amount from line 31900 of your return)		 58520 +  29 
Your tuition and education amounts
(attach Schedule NS(S11))		 58560 +  30 
Tuition and education amounts transferred from a child 58600 +  31 
Amounts transferred from your spouse or common-law partner
(attach Schedule NS(S2)) 		 58640 +  32 
Add lines 28 to 32 =  33 
 
Medical expenses:
Amount from line 33099 of your return 58689  34 
Amount from line 23600 of your return  35 
Applicable rate x  36 
Line 35 multiplied by the percentage from line 36 =  37 
Enter whichever is less: $1,637 or or the amount from line 37. -  38 
Line 34 minus line 38 (if negative, enter "0") =  39 
Allowable amount of medical expenses for other dependants
(use Worksheet NS428)		 58729 +  40 
Line 39 plus line 40 58769 =   +  41 
 
Line 33 plus line 41 58800 =  42 
Nova Scotia non-refundable tax credit rate x  43 
Line 42 multiplied by the percentage from line 43 58840 =  44 
 
Donations and gifts:
Amount from line 13 of your federal Schedule 9 x 8.79% =  45 
Amount from line 14 of your federal Schedule 9 x 21% = +  46 
Line 45 plus line 46 58969 =   +  47 
Line 44 plus line 47
Enter this amount on line 52.		 Nova Scotia non-refundable tax credits 61500 =  48 
                                         

Part C - Nova Scotia tax
Nova Scotia tax on tabable income from line 8  49 
Nova Scotia tax on split income (complete Form T1206) 61510 +  •50 
Line 49 plus line 50 =  51 
 
Nova Scotia non-refundable tax credits from line 48  52 
Nova Scotia dividend tax credit
(use Worksheet NS428) 61520 +  •53 
Nova Scotia minimum tax carryover:
Amount from line 40427 of your return x  57.5% = 61540 +  •54 
Add lines 52 to 54 =   -  55 
Line 51 minus line 55 (if negative, enter "0") =  56 
Nova Scotia additional tax for minimum tax purposes:
Amount from line 118 of Form T691 x  57.5% = +  57 
Line 56 plus line 57 =  58 
Provincial foreign tax credit (complete Form T2036) -  59 
Line 58 minus line 59 (if negative, enter "0") =  60 
                                         

Continue on the next page   
 
3

Part C - Nova Scotia tax (continued)

Nova Scotia low-income tax reduction
If you had a spouse or common-law partner on December 31, 2023, you and your spouse or common-law partner need to decide who will claim the tax reduction for your family.
 
Are you claiming this tax reduction on your return? Yes  No
         
Adjusted family income for the calculation of the Nova Scotia low-income tax reduction   Column 1
You		 Column 2
Your spouse or
common-law
partner
Enter your net income amount from line 23600 of the return  61   61 
Total of the Universal Child Care Benefit repayment (line 21300 of the return) and the registered disability savings plan income repayment (included on line 23200) +  62  +  62 
Line 61 plus line 62 =  63  =  63 
Total of the Universal Child Care Benefit income (line 11700 of the return) and income from a registered disability savings plan (included on line 12500) -  64  -  64 
Line 63 minus line 64 (if negative, enter "0") =  65  =  65 
Add the amounts from line 65 in column 1 and column 2, if applicable
Enter the result on line 74 of this form.		 Adjusted family income  66 
                       

Enter the amount from Line 60 on the previous page  67 
 
Basic reduction claim $300  61950  68 
 
Tick this box to claim line 61970 instead of line 61990 if either can be claimed.
Reduction for spouse or common-law partner claim $300  61970 +  69 
Reduction for an eligible dependant claimed at line 58160 claim $300  61990 +  70 
 
Add lines 68 to 70. (maximum $600)  =  71 
Reduction for dependent children born in 2005 or later
Number of dependent children:
(do not include a child claimed on line 70)		 60999  x $165 = +  72 
Line 71 plus line 72 =  73 
 
Adjusted family income
Amount from line 66		  74 
Base amount -  75 
Line 74 minus 75 (if negative, enter "0") =  76 
Applicable rate x  77 
Multiply line 76 by line 77 =   -  78 
Line 73 minus line 78
(if negative, enter "0").		 Nova Scotia low-income tax reduction =   -  79 
Line 67 minus line 79 (if negative, enter "0") =  80 
                           
Nova Scotia Political contribution tax credit:
Total political contributions made in 2023 62100  x 75% = (max $750) -  81 
Line 80 minus line 81 (if negative, enter "0"). =  82 
 
Food bank tax credit for farmers:
Enter the amount of qualifying donations that have also been claimed as charitable donations. 62150  x 25% = -  83 
Line 82 minus line 83 (if negative, enter "0"). =  84 
 
Continue on the next page   
 
4

Part C - Nova Scotia tax (continued)
 
Amount from line 84 of the previous page  85 
                           
Labour-sponsored venture capital tax credit:
Cost of shares from Form NSLSV  x 20% = (max $2,000) 62180 -  •86 
Line 85 minus line 86 (if negative, enter "0"). =  87 
 
Equity tax credit (complete Form T1285) -  88 
Line 87 minus line 88 (if negative, enter "0"). =  89 
 
Innovation equity tax credit (complete Form T225) -  90 
Line 89 minus line 90 (if negative, enter "0"). =  91 
 
Venture capital tax credit (complete Form T224) -  92 
Line 91 minus line 92 (if negative, enter "0"). =  93 
 
Age tax credit
(if born in 1958 or earlier and your taxable income is less than $24,000)		 claim $1,000  -  94 
Line 93 minus line 94 (if negative, enter "0").
Enter this amount on line 42800 of your return.		 Nova Scotia tax  =  95 
 

Details of amount for young children
             
First name Last name Relationship to you Date of birth
(mm/dd/yyyy)		 Social insurance number   Num. of eligible months
 
+ 
Total number of eligible months for all children. = 
Enter this amount on line 58229 in Part B.