Nova Scotia Family & Children Tax Credits & Benefits (2025 Guide)

Nova Scotia families have access to a range of provincial tax credits, cash benefits, and refundable supports designed to help with the cost of raising children—from the Nova Scotia Child Benefit and Affordable Living Tax Credit to adoption expense credits and more. Whether you’re a parent, guardian, or informal caregiver, these supports can significantly boost your refund and reduce your tax bill. This directory covers the main Nova Scotia family/children credits, eligibility, step-by-step claim processes, calculation examples, and practical documentation tips. Each credit is stackable with federal programs such as the Canada Child Benefit (CCB) and Child Disability Benefit for maximum family benefit. Throughout each section, you'll find links to related Nova Scotia and Canada-wide family/children pages for deeper guidance.

Who’s Eligible: Parents, guardians, adoptive parents, and Nova Scotia residents with children under 18
What’s Covered: NS Child Benefit, Affordable Living Tax Credit, adoption credits, audit/documentation tips, stacking with CCB and federal supports
Quick Links: NSCB, Affordable Living, Adoption, Stacking, Scenarios, Audit & Documentation, FAQ

Nova Scotia parents with child reviewing paperwork for family credits

Nova Scotia Child Benefit (NSCB)

The Nova Scotia Child Benefit (NSCB) is a provincial, income-tested monthly payment to help with the cost of raising children under 18. It is paid automatically alongside the federal Canada Child Benefit (CCB) if you qualify.
Eligibility:

Primary caregiver of one or more children under 18
Resident of Nova Scotia for tax purposes
Family net income below the annual threshold (indexed; e.g. for 2025, threshold approx. $34,000 for full benefit)

How to Apply: No separate application—simply file your income tax return and ensure your child is registered for the CCB with the CRA.
Payment: Paid monthly, based on the previous year’s return. Maximum is indexed annually (e.g., up to $1,275 per child for lowest income families; see official rates).

Stacking: NSCB is paid in addition to the federal CCB and does not affect your federal benefits.
Documentation: Maintain copies of your tax return, Notice of Assessment, and proof of child’s residence or relationship if requested.

Calculation Example: A single parent with two children and $24,000 family net income could receive approx. $2,550/year NSCB (2 x $1,275), plus CCB (federal), paid monthly.
Tip: Update your address and family details with CRA to avoid missed or delayed payments. For more on stacking, see below or visit the NS Individual Tax Credits Directory.

Nova Scotia Affordable Living Tax Credit (ALTC)

The Affordable Living Tax Credit (ALTC) is a quarterly, income-tested payment to help low- and moderate-income Nova Scotians offset the HST. It is paid automatically if you file a tax return and meet the eligibility criteria.

Eligibility: Nova Scotia resident, age 19+ (or parent/spouse), family net income below threshold (approx. $30,000 for singles, $35,000-$37,500 for families; indexed annually).
How to Apply: File your tax return; CRA calculates eligibility and issues payments. No separate form required.
Payment: Up to $255 per adult and $60 per child per year (as of 2025), paid quarterly.
Example: Family of four with income under $30,000 receives $630/year (2 adults x $255 + 2 children x $60).
Documentation: Keep copies of your Notice of Assessment and direct deposit info.
Integration: Paid together with the GST/HST credit if eligible.

Tip: Even families with very low income or recent immigrants (who file a return) can trigger ALTC and GST/HST credits. See NS Renter Benefits for more on stacking with housing credits.

Adoption Expense Credits

Nova Scotia parents adopting a child may claim the federal adoption expense tax credit for eligible costs such as agency fees, legal and travel expenses, and mandatory provincial adoption costs. There is no separate Nova Scotia adoption credit, but the federal credit is valuable and can be stacked with NSCB and CCB.

Claim: Federal adoption expense credit is claimed on line 31300; up to $18,210 per child (indexed for 2025).
Eligibility: Must be for the legal adoption of a child under 18. Public, private, and international adoptions qualify if finalized through a recognized agency.
How to Claim: Retain all receipts and legal documents (agency, legal, travel, medical) for audit. Complete the adoption expense section on your federal return and attach supporting details if requested.
Documentation: Official receipts, final adoption order, and proof of payment for all eligible expenses. Keep for at least 6 years.

Calculation Example: If you paid $14,500 in eligible adoption expenses, you could claim the full amount (up to the limit), resulting in a non-refundable federal credit of 15% x $14,500 = $2,175 reduction in tax payable.
For more information, see the Canada-Wide Individual Credits page.

Stacking with Federal Supports and Other NS Credits

Nova Scotia family and child credits are designed to stack with federal supports such as the Canada Child Benefit (CCB), Child Disability Benefit, GST/HST credit, and Affordable Living Tax Credit. By keeping your tax return and family details up to date, you maximize your eligibility for all programs. Many families also claim childcare deductions (federal), education credits, disability/health credits, and renter/affordable housing benefits for further savings.

File your tax return every year, even with little or no income, to receive all benefits.
Update the CRA and NS government on any changes to custody, marital status, or address.
Combine with: NS Education Credits, Disability Credits, Renter Benefits, and more (see Nova Scotia Individual Tax Credits Directory).

Documentation: Keep a folder with all Notices of Assessment, birth/adoption certificates, receipts, and benefit letters for each child or claim. This will help with audits or missed benefit claims.

Practical Scenarios: Maximizing Nova Scotia Family Credits

Scenario 1: Single Parent, 2 Children, Income $28,000
Claims NSCB, CCB, ALTC, GST/HST credit, and the federal childcare expense deduction for daycare. Files receipts for all childcare and updates address with CRA. Receives approx. $2,550 NSCB, $8,100 CCB, and $630 ALTC, plus additional federal GST/HST credits. Tax refund increased by non-refundable credits and deductions.
Scenario 2: Two-parent Family, 1 Child with Disability, Income $41,000
Claims NSCB (reduced amount), CCB, ALTC, and the federal Child Disability Benefit. Submits DTC (Disability Tax Credit) certificate for child, claims medical expenses, and retains documentation for therapy and prescription costs. Receives annual payments from both federal and provincial programs.
Scenario 3: Adoptive Parents, 1 Child, Income $35,000
Claims full adoption expense credit, CCB, and NSCB. Provides all adoption legal paperwork and receipts, claims the maximum $18,210 in eligible adoption expenses, resulting in $2,731.50 in reduced federal tax, plus ongoing monthly CCB/NSCB payments.

Audit Risk, Common Errors & Best Practices for Documentation

Common errors: Not updating the CRA after a move, change in custody, or new child; missing receipts for adoption or childcare expenses; not filing a return for a year (can freeze benefits).
Audit risk: Most NSCB/ALTC/federal benefit audits ask for proof of child’s residence, custody, and receipts for claimed expenses. Random audits are increasing, especially for adoption and childcare claims.
Best practices: Keep all receipts, legal documents, and Notices of Assessment for at least 6 years. Store digital copies in a secure folder. For shared custody, keep a written agreement and both parents’ tax documents. Respond promptly to CRA/NS requests for info.
Missed claims: If you discover a missed credit (NSCB, adoption, childcare, etc.), file a T1-ADJ (tax adjustment) for up to 10 previous years. Attach documentation.

Tip: For more claim tips and documentation guides, see the Canada-Wide Individual Credits and NS Individual Credits Directory.

Frequently Asked Questions (FAQ)

Can I receive both the Nova Scotia Child Benefit and the Canada Child Benefit?

Yes. The NSCB is a provincial supplement and is paid automatically with the CCB if you meet the income and residency requirements. Both appear as separate line items on your payment info.
See Canada Child Benefit page for details.

How do I apply for the Affordable Living Tax Credit?

No separate application needed. File your annual tax return and the CRA will assess eligibility and pay the benefit quarterly if you qualify.
For more, see Renter Benefits page.

Can adoption expenses be claimed for international adoptions?

Yes, as long as the adoption is finalized through a recognized agency and meets CRA eligibility. Both federal and (if available) provincial credits may be claimed for qualifying expenses.
See Canada-Wide Credits for details.

Are there Nova Scotia credits for child care expenses?

Nova Scotia does not offer a separate provincial child care deduction, but you can claim the federal childcare expense deduction for eligible costs. See Childcare Expense Deductions for more.

How do I update my family situation for NSCB or CCB?

Log in to your CRA My Account or call the CRA to report changes such as new child, adoption, separation, or address updates. For NSCB, CRA data is used by the province.

What if I missed claiming a family/children credit in a past year?

You can file a T1 Adjustment (T1-ADJ) for up to 10 years for missed credits or deductions (NSCB, adoption, childcare, etc.). Attach all supporting documentation and explain the omission.

Do I need to submit receipts for NSCB or ALTC?

No, but you must keep all supporting documents (tax returns, Notices of Assessment, proof of residence, adoption/childcare receipts) for at least 6 years. CRA/NS may request these in case of audit.

More Nova Scotia Family Resources

For a full list of Nova Scotia child, family, and caregiver programs, visit the official Nova Scotia government resource.